[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 \Kp!G1?_AY  
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审计词汇英汉对照  -a``  
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ability to continue as a going concern               持续经营能力
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acceptability                                     可接受性，可接受程度 t$NK{Mw5_  
acceptable level of detection risk                     检查风险的可接受水平 WaY_{
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acceptance of engagement                       接受委托 AJ_''%$I3:  
accepting the engagement for the first time              首次接受委托 KMO(f!?  
access to asset                                         对资产的接触 J<g$hk  
according to                                     根据，依据，依照 P.L$q e>O  
account balance                                账户余额 dWK; h  
account for                                       对……进行会计处理，核算；解释 u@
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accounting                                        会计，会计学 WmO.&zp  
accounting advisory serve                        会计咨询服务 D=hy[sDBw  
accounting firm                                 会计师事务所 y0!-].5UH  
accounting information                      会计信息，会计资料 toDv~v  
accounting period                             会计期间 G:$Ta6=  
accounting policies                                   会计政策 OF[y$<jM  
accounting professional bodies                 会计职业组织，会计职业团体 x=1Iuc;&3  
accounting records                                   会计记录 rI/;L<c  
accounting responsibility                           会计责任 b-Q*!Ut  
accounting service                             会计服务  !t .  
accounting standards                                会计准则 z+ch-L^K4  
Accounting Standards for Business Enterprises       企业会计准则 0rM'VgB  
accounting system                             会计系统 &I8Q'  
accounting treatment                                会计处理 'R'P^  
accuracy                                    准确性，精确性
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additional audit procedures                      追加审计程序 v:2*<;  
addressee                                         收件人，收信人 *P\$<4l  
Administration of State-owned Assets  (the～)     国有资产管理局 ,8=`Y9#  
administrative laws and regulations                 行政法规 q1rBSlzN  
adverse impact                                 不利影响，负面影响  rG#o*oA  
adverse opinion                                反对意见 W9i}w&  
advisory group                                  咨询组，顾问组 o!nw/7|  
agency fee                                        代理费，代理费用 <ttrd%VW  
aggregate                                          总计，合计为…… Ll" Kxg  
alternation of document and record                 变造文件和记录 S511}KPbm/  
alternative audit procedures                      替代审计程序，备选审计程序 R,+Pcn$ws  
amend                                              修改，修订 ,]A|z ~q  
amortisation                                      摊销 gLm ]*  
analytical capacity                             分析能力 4b\R@Knu  
analytical procedures                               分析性程序 z|KQiLza
 
annual financial statements                        年度会计报表，年度财务报表 yf > rG  
appendix                                          附录，附表 (8JL/S ;Z$  
applicable                                         适用的 54X=58Q  
applicable laws and regulations                 适用的法规 7T\L YDT  
application systems                                  应用系统 !p:kEIZ)y  
apply consistently                              一贯地执行，一贯地实施 w'[^RZW:j  
appropriate                                       适当的，合适的； UY(pKe>  
征用，挪用 V/p+Xv(Zt  
appropriate authorization                          适当的授权 kGz0`8URu  
appropriateness of audit evidence                    审计证据的适当性 ^{<!pvT  
approval                                    批准，核准 prIPPeMdz  
assertion                                    (会计报表上的)认定；确认 Eo\pNz#)  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 6]%SSq&  
asset                                                 资产，财产 4q9+a7@  
asset restructuring                             资产重组 yj:<3_-C*  
assignment of duties                                 职责的划分 B=?m_4
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assistant                                     助理，助理人员 dBWi1vTF  
associated company                                 联属公司，联营公司 ILN Yh3  
association                                        联合，结合；协会，社团 <\44%M"iC-  
assumption                                       假设，假定 g1!ek  
at a given date                                         在某一特定时日 VVd9VGvh  
attestation                                         鉴证，公证 =3~5I &  
attestation service                             鉴证服务 "YC5viX  
audit adjustment                                审计调整 QL].)Vgf  
audit areas                                        审计领域 .eBo:4T!d  
audit conclusion                                审计结论 ",v!geMvu  
audit effectiveness                             审计效果 K2Z]MpLD  
audit efficiency                                  审计效率
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audit engagement letter                      审计业务约定书 j7
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audit evidence                                          审计证据  MH0xD  
audit fee                                    审计费 eN HSfq  
audit files                                          审计档案 qsA`\%]H  
audit findings                                     审计中发现的事项 _?}[7K!~d  
audit implementation stage                        审计实施阶段 zfsGf'U  
audit mark                                        审计标识 9Sb[5_Q  
audit materiality                                 审计重要性 pW7#&@AR  
audit method                                     审计方法 Ii.0Bul  
audit objective                                         审计目标，审计目的 Eo) #t{{  
audit of financial statements                      会计报表审计，财务报表审计 5~R1KjjvA  
audit opinion                                     审计意见 8wf[*6VwV  
audit period                                      被审计期间，被审计年度 lH%%iYBM  
audit plan                                          审计计划 kd=|Iip;(  
audit planning                                    编制审计计划，制定审计计划，审计计划 PHxU6UPqy  
audit planning stage                                  审计计划阶段 @cS(Bb!(M  
audit procedure                                审计程序 %2I >0  
audit programme                               审计程序表，具体审计计划 /bSAVSKR  
audit report                                       审计报告 hZwbYvu  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 {Mv$~T|e7  
audit report with a qualified opinion                 有保留意见的审计报告 ^~7/hm:  
audit report with an adverse opinion                否定意见的审计报告 af>^<q  
audit report with dual dates                      双重日期审计报告 %ij,xN  
audit reporting stage                                 审计报告阶段 {W' 9k  
audit responsibility                                   审计责任 { qJ(55  
audit results                                      审计结果 {<P{
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audit risk                                          审计风险 J$D/-*/@  
audit sampling                                          审计抽样 d#U~
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audit sampling techniques                         审计抽样方法，审计抽样技术 ]aZ3_<b  
audit strategies                                  审计策略 N51 e.;  
audit summary                                         审计总结，审计小结 />X"'G  
audit team                                         审计小组 ,]LsX"u  
audit test                                    审计测试 xbNL <3"a  
audit trail                                          审计轨迹 PR2;+i3  
audit work                                        审计工作 bSkr:|A7  
audit working paper                                 审计工作底稿 xt z
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audited financial statement                        审计会计报表，已审计财务报表 /D>G4PP<  
Auditing Guidelines (the～)                      审计规范指南 Q`zW[Y&]  
auditing standards                             审计准则 =JGL~t?  
audit-oriented working paper                          (审计)业务类工作底稿 Zsto8wuf#  
authorisation                                     授权 bjr()NM1  
authorisation of transaction                       交易的授权 Q3'L\_1L  
availability                                         可获得性 ?ZAynZ F|#  
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balance                                      余额；差额；平衡 }8Yu"P${Y  
balance sheet                                    资产负债表 2{9%E6%#  
bank                                                 银行 o:
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bank account                                    银行账户，银行户头 ?'^dYQ4  
bank statement                                 银行对账单 l Zz%W8"  
barter transaction                              易货交易，以物换物交易 wv.HPmq  
basis of audit                                    审计依据 ,382O$C  
basis of preparation                                (会计报表的)编制基础 1EHL8@.M  
book of account                               账目，账簿 #/ HQ?3h]  
borrowing                                         借款，贷款，借债 nc9sfH3  
branch                                              分支，分支机构，分店 /4YxB,  
brought forward                                (账户余额等的)承上年，承上期，承上页 r!&}4lHYi  
budget                                              预算 QIC? `hk1  
building                                      建筑物；大楼 4 3s8a  
business conditions                                  业务情况，经营情况 Xk9 8%gv  
business licence                               (企业等的)营业执照 $2>"2*,04  
business relation                                业务关系 o#QS: '|  
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