[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 iqlb,8  
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审计词汇英汉对照 {py%-W  
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ability to continue as a going concern               持续经营能力 x$q}lJv_  
acceptability                                     可接受性，可接受程度
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acceptable level of detection risk                     检查风险的可接受水平 M P8 Sd1_=  
acceptance of engagement                       接受委托 #1-WiweO  
accepting the engagement for the first time              首次接受委托 ~6 1b^L}$  
access to asset                                         对资产的接触 w=#'8ZuU  
according to                                     根据，依据，依照 'LMj.#A<g  
account balance                                账户余额 *Z#OfB4}  
account for                                       对……进行会计处理，核算；解释 p6%Vf  
accounting                                        会计，会计学 =mXC,<]  
accounting advisory serve                        会计咨询服务 glLVT i  
accounting firm                                 会计师事务所 [mzed{p]]  
accounting information                      会计信息，会计资料 M{ncWq*_j  
accounting period                             会计期间 fG1iq<~  
accounting policies                                   会计政策 a <C?- g|  
accounting professional bodies                 会计职业组织，会计职业团体 v,iZnANZ&P  
accounting records                                   会计记录 -6+7&.A+  
accounting responsibility                           会计责任 Xqw}O2Q Q1  
accounting service                             会计服务 ulxlh8=  
accounting standards                                会计准则 A,F~*LXm  
Accounting Standards for Business Enterprises       企业会计准则 @<P2di  
accounting system                             会计系统 t+a.,$U  
accounting treatment                                会计处理 B>nj{W<o  
accuracy                                    准确性，精确性 g `s|]VNt  
additional audit procedures                      追加审计程序 ^2- <XD )  
addressee                                         收件人，收信人 *k7BE_&*0Z  
Administration of State-owned Assets  (the～)     国有资产管理局 1(@$bsgu2  
administrative laws and regulations                 行政法规 aVu!Qk=Z/  
adverse impact                                 不利影响，负面影响 Nf([JP% 4  
adverse opinion                                反对意见 o MJ` _  
advisory group                                  咨询组，顾问组
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agency fee                                        代理费，代理费用 '^TeV=  
aggregate                                          总计，合计为…… /K|(O^nw  
alternation of document and record                 变造文件和记录 p{5m5x  
alternative audit procedures                      替代审计程序，备选审计程序 QdgJNT<=H,  
amend                                              修改，修订 s|WwB
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amortisation                                      摊销 R ABw(b  
analytical capacity                             分析能力 ;j%I1k%A  
analytical procedures                               分析性程序 {_N9<i{T  
annual financial statements                        年度会计报表，年度财务报表 OK]
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appendix                                          附录，附表 #_.JkY  
applicable                                         适用的 4-.W~C'Q  
applicable laws and regulations                 适用的法规 bY#BK_8 :  
application systems                                  应用系统 +51h
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apply consistently                              一贯地执行，一贯地实施 l$&~(YE f  
appropriate                                       适当的，合适的； qt}M&=}8Q  
征用，挪用 v82wnP-~7  
appropriate authorization                          适当的授权 _Gq6xv\b1  
appropriateness of audit evidence                    审计证据的适当性 FGi7KV=N  
approval                                    批准，核准 ,jRAVt+{N  
assertion                                    (会计报表上的)认定；确认 =dPokLXn  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 vS\2zwb}  
asset                                                 资产，财产 Nbr$G=U  
asset restructuring                             资产重组 > T*`Y0P  
assignment of duties                                 职责的划分 \Wfw\x0.  
assistant                                     助理，助理人员 _CH
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associated company                                 联属公司，联营公司 3q
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association                                        联合，结合；协会，社团 o=R(DK# U  
assumption                                       假设，假定 ^7yt>  
at a given date                                         在某一特定时日 [XY%<P3D  
attestation                                         鉴证，公证 $Wj= V  
attestation service                             鉴证服务 Uuy$F  
audit adjustment                                审计调整 N#l2wT  
audit areas                                        审计领域 ^
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audit conclusion                                审计结论 ~uc7R/3ss  
audit effectiveness                             审计效果 jTR?!Mt0  
audit efficiency                                  审计效率 Mm$\j*f/  
audit engagement letter                      审计业务约定书 uj6'T S
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audit evidence                                          审计证据 ?zBu`7j  
audit fee                                    审计费 E<\$3G-do  
audit files                                          审计档案 T`!R ki%~  
audit findings                                     审计中发现的事项 1*=ev,Z  
audit implementation stage                        审计实施阶段 Nhs!_-_I  
audit mark                                        审计标识 C=+9XfP0  
audit materiality                                 审计重要性 r+bGZ  
audit method                                     审计方法 {[2o  
audit objective                                         审计目标，审计目的 nq{/fD(2  
audit of financial statements                      会计报表审计，财务报表审计 m'NAM%$}J  
audit opinion                                     审计意见 n.+'9Fj  
audit period                                      被审计期间，被审计年度 yus3GqPI  
audit plan                                          审计计划 r""rJzFz'  
audit planning                                    编制审计计划，制定审计计划，审计计划 9;#RzelSp  
audit planning stage                                  审计计划阶段 ~Y x_ 3  
audit procedure                                审计程序 fF)Q;~_VA  
audit programme                               审计程序表，具体审计计划 /i"hViCrlG  
audit report                                       审计报告 -!XG>Z  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 /Q3>w-h  
audit report with a qualified opinion                 有保留意见的审计报告 4Et(3[P71  
audit report with an adverse opinion                否定意见的审计报告 hty'L61\z  
audit report with dual dates                      双重日期审计报告 w!"L\QT  
audit reporting stage                                 审计报告阶段 ,m<YSMKX  
audit responsibility                                   审计责任 `r}_92Tt  
audit results                                      审计结果 Ow4_0l&  
audit risk                                          审计风险 s-IE}I?;  
audit sampling                                          审计抽样 2{h2]F  
audit sampling techniques                         审计抽样方法，审计抽样技术 Em(_W5 ND{  
audit strategies                                  审计策略 <gwRE{6U  
audit summary                                         审计总结，审计小结 #tR:W?!  
audit team                                         审计小组 W p)! G  
audit test                                    审计测试 D 5r
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audit trail                                          审计轨迹 G^Gs/- f  
audit work                                        审计工作 .u)KP*_  
audit working paper                                 审计工作底稿 eaFkDl  
audited financial statement                        审计会计报表，已审计财务报表 =c@hE'{
 
Auditing Guidelines (the～)                      审计规范指南  dq '2y  
auditing standards                             审计准则 } [#8>T  
audit-oriented working paper                          (审计)业务类工作底稿 %k#+nad  
authorisation                                     授权 @SD XJJh  
authorisation of transaction                       交易的授权 ]W?cy  
availability                                         可获得性 H=BI%Z  
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balance                                      余额；差额；平衡 B!Wp=9)G  
balance sheet                                    资产负债表 %!\=$s}g  
bank                                                 银行 *W8n8qG%T  
bank account                                    银行账户，银行户头 9&* 7+!  
bank statement                                 银行对账单 S
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barter transaction                              易货交易，以物换物交易 Z)| ~  
basis of audit                                    审计依据 WVeNO,?ytS  
basis of preparation                                (会计报表的)编制基础 fDsT@W,K  
book of account                               账目，账簿 g!~SHW)l  
borrowing                                         借款，贷款，借债 vNw(hT5750  
branch                                              分支，分支机构，分店 STwGp<8  
brought forward                                (账户余额等的)承上年，承上期，承上页 0HWSdf|w  
budget                                              预算 sc]#T)xG  
building                                      建筑物；大楼 {>hxmn   
business conditions                                  业务情况，经营情况 Z@euO~e~  
business licence                               (企业等的)营业执照 {Z/iYHv~#c  
business relation                                业务关系 *B3f ry  
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