[专业英语]审计词汇英汉对照 [复制链接]

审计词汇英汉对照 A ability to continue as a going concern 持续经营能力 acceptability 可接受性，可接受程度 acceptable level of detection risk 检查风险的可接受水平 acce h>}ax\h  
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审计词汇英汉对照 NFk}3w
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ability to continue as a going concern               持续经营能力 /@ y;iJk;  
acceptability                                     可接受性，可接受程度 ifXW  
acceptable level of detection risk                     检查风险的可接受水平 0U$:>bQ  
acceptance of engagement                       接受委托 T vrk^!  
accepting the engagement for the first time              首次接受委托 IByf_E;r  
access to asset                                         对资产的接触 ' |&> /dyq  
according to                                     根据，依据，依照 :.*HQt9N  
account balance                                账户余额 *IC^IC:  
account for                                       对……进行会计处理，核算；解释 s}6+8fE"  
accounting                                        会计，会计学 PJzc=XPU  
accounting advisory serve                        会计咨询服务 WfTD7?\dw  
accounting firm                                 会计师事务所 H2_/, n  
accounting information                      会计信息，会计资料 # ;K,,ku x  
accounting period                             会计期间 RFw(]o,9cR  
accounting policies                                   会计政策 Pm4e8b  
accounting professional bodies                 会计职业组织，会计职业团体 6+.>5e  
accounting records                                   会计记录 aF!Ex  
accounting responsibility                           会计责任 'It?wB W  
accounting service                             会计服务 9A~>`.y
 
accounting standards                                会计准则 ,V,f2W 4  
Accounting Standards for Business Enterprises       企业会计准则 .*BA 1sjE  
accounting system                             会计系统 ?w-1:NWjt  
accounting treatment                                会计处理 &5?G-mn  
accuracy                                    准确性，精确性 }g~g50ci  
additional audit procedures                      追加审计程序 xq}-m!nX  
addressee                                         收件人，收信人 l^\(ss0~  
Administration of State-owned Assets  (the～)     国有资产管理局 Q]@c&*_|  
administrative laws and regulations                 行政法规 ]*qU+&  
adverse impact                                 不利影响，负面影响 *h$&0w y  
adverse opinion                                反对意见 Hkdf$$
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advisory group                                  咨询组，顾问组 +b^]Pz5  
agency fee                                        代理费，代理费用 $B\ H  
aggregate                                          总计，合计为…… jpRBER_X  
alternation of document and record                 变造文件和记录 W{ fZ[z  
alternative audit procedures                      替代审计程序，备选审计程序 @5xu>gKn  
amend                                              修改，修订 nZfs=@w:y  
amortisation                                      摊销 MaO"#{i  
analytical capacity                             分析能力 C5|db{=\.*  
analytical procedures                               分析性程序 'BY-OA#xJ  
annual financial statements                        年度会计报表，年度财务报表 mzWP8Hlw  
appendix                                          附录，附表 }Dn^d}?s||  
applicable                                         适用的 i31<].|kA*  
applicable laws and regulations                 适用的法规 e+.\pe\  
application systems                                  应用系统 K/txD20 O|  
apply consistently                              一贯地执行，一贯地实施 \q "N/$5{f  
appropriate                                       适当的，合适的； #EDEYEW7  
征用，挪用 u)a'  
appropriate authorization                          适当的授权 B:< ]Hl$  
appropriateness of audit evidence                    审计证据的适当性 'cV?i&;  
approval                                    批准，核准 d|XmasGN  
assertion                                    (会计报表上的)认定；确认 &SH1q_&BQ  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 4U=75!>  
asset                                                 资产，财产 p j0fM{E  
asset restructuring                             资产重组 .6 3=(o  
assignment of duties                                 职责的划分 b7HffO O  
assistant                                     助理，助理人员 iXFP5a>|  
associated company                                 联属公司，联营公司 5{K}?*3hJ  
association                                        联合，结合；协会，社团 EF#QH _X  
assumption                                       假设，假定 YuQ~AE'i  
at a given date                                         在某一特定时日 Pao%pA.<  
attestation                                         鉴证，公证 &fwS{n;U  
attestation service                             鉴证服务 <xo-Fv  
audit adjustment                                审计调整 .m;G$X|3U  
audit areas                                        审计领域 TW7:q83{l  
audit conclusion                                审计结论 im]g(#GnKh  
audit effectiveness                             审计效果
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audit efficiency                                  审计效率  (gwj)?:  
audit engagement letter                      审计业务约定书 s =Umj'1k  
audit evidence                                          审计证据 n((vY.NDV  
audit fee                                    审计费 kkS~4?-*  
audit files                                          审计档案 Ub_4yN;  
audit findings                                     审计中发现的事项 %g3 ,qI  
audit implementation stage                        审计实施阶段 
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audit mark                                        审计标识 I7n3xN&4"  
audit materiality                                 审计重要性 Pf<[|yu4?  
audit method                                     审计方法 Pm+tQ  
audit objective                                         审计目标，审计目的 2&Jdf  
audit of financial statements                      会计报表审计，财务报表审计 ;apzAF  
audit opinion                                     审计意见 ; A,#;
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audit period                                      被审计期间，被审计年度 JWv{=_2w  
audit plan                                          审计计划 9zBMlc$X  
audit planning                                    编制审计计划，制定审计计划，审计计划 a.@qGsIH  
audit planning stage                                  审计计划阶段 WGu%7e]  
audit procedure                                审计程序 B=Ym x2A9]  
audit programme                               审计程序表，具体审计计划 47r&8C+&\  
audit report                                       审计报告 id^sr Mw  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 yClx` S(  
audit report with a qualified opinion                 有保留意见的审计报告 O( z}H}Fv  
audit report with an adverse opinion                否定意见的审计报告 l"(6]Z 4  
audit report with dual dates                      双重日期审计报告 #]]Su91BA  
audit reporting stage                                 审计报告阶段 '?QuJFki  
audit responsibility                                   审计责任 Km#pX1]>e  
audit results                                      审计结果 \4d.sy0&>-  
audit risk                                          审计风险 C&~1M}I  
audit sampling                                          审计抽样 ObG|o1b  
audit sampling techniques                         审计抽样方法，审计抽样技术 l?8M p$M  
audit strategies                                  审计策略 ?GA&f2]a  
audit summary                                         审计总结，审计小结 TUIk$U?/I  
audit team                                         审计小组 $((6=39s  
audit test                                    审计测试 N587(wZ  
audit trail                                          审计轨迹 S4^N^lQ]  
audit work                                        审计工作 2@=IT0[E\  
audit working paper                                 审计工作底稿 ? "/ fPV-  
audited financial statement                        审计会计报表，已审计财务报表 %+)
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Auditing Guidelines (the～)                      审计规范指南 D*P
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auditing standards                             审计准则 n5-)/R[z  
audit-oriented working paper                          (审计)业务类工作底稿 !v.9"!' N  
authorisation                                     授权 S=`+Ryc  
authorisation of transaction                       交易的授权 ~EzaC?fQ  
availability                                         可获得性 +pm[f["C.  
B uX/$CM  
balance                                      余额；差额；平衡 P>ceeoYQuA  
balance sheet                                    资产负债表 !4"^`ors$  
bank                                                 银行 =sJ _yq0#R  
bank account                                    银行账户，银行户头 l_tw<`Ep  
bank statement                                 银行对账单 I<td1Y1q  
barter transaction                              易货交易，以物换物交易 wXMDh$  
basis of audit                                    审计依据 }@1q @xU  
basis of preparation                                (会计报表的)编制基础 /iC;%r1L  
book of account                               账目，账簿 + @9.$6N  
borrowing                                         借款，贷款，借债 X~=xXN.  
branch                                              分支，分支机构，分店 H5CR'Rp  
brought forward                                (账户余额等的)承上年，承上期，承上页 mW2,1}Jv  
budget                                              预算 '_\;jFAM  
building                                      建筑物；大楼 "\W-f  
business conditions                                  业务情况，经营情况 eN?Y7  
business licence                               (企业等的)营业执照 J7D}%  
business relation                                业务关系 "gtHTqheH  
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