[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 IWT
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审计词汇英汉对照 N$pO] p  
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ability to continue as a going concern               持续经营能力 (I
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acceptability                                     可接受性，可接受程度  c,x2  
acceptable level of detection risk                     检查风险的可接受水平 L{aT"Of{X  
acceptance of engagement                       接受委托 }* *^g:  
accepting the engagement for the first time              首次接受委托 jt?R a1Z  
access to asset                                         对资产的接触 6jom6/F 4  
according to                                     根据，依据，依照 ~ 5`Ngpp  
account balance                                账户余额 D7 A{*Tm  
account for                                       对……进行会计处理，核算；解释 {d=y9Jb^  
accounting                                        会计，会计学 hX_;gR &R  
accounting advisory serve                        会计咨询服务 Bf[D&O  
accounting firm                                 会计师事务所 'M YqCfIK  
accounting information                      会计信息，会计资料 ?zxKk(J  
accounting period                             会计期间 -j<m0XUQ  
accounting policies                                   会计政策 =yk#z84<  
accounting professional bodies                 会计职业组织，会计职业团体 NeUpl./b  
accounting records                                   会计记录 VM|8HR7U  
accounting responsibility                           会计责任 >pz/wTOi  
accounting service                             会计服务 }i?P( Au  
accounting standards                                会计准则 @ -g^R4e<  
Accounting Standards for Business Enterprises       企业会计准则 <[b\V+M  
accounting system                             会计系统 :x= ZvAvo  
accounting treatment                                会计处理 {{:MJ\_"h_  
accuracy                                    准确性，精确性 *F2obpU  
additional audit procedures                      追加审计程序 &9IMZAo  
addressee                                         收件人，收信人 ePB=aCZ  
Administration of State-owned Assets  (the～)     国有资产管理局 ?^0#:QevC  
administrative laws and regulations                 行政法规 ;z!~-ByzL  
adverse impact                                 不利影响，负面影响 Q-BciBh$  
adverse opinion                                反对意见 vBq2JJAl  
advisory group                                  咨询组，顾问组 vP?"MG  
agency fee                                        代理费，代理费用 K@%.T#  
aggregate                                          总计，合计为…… cYW F)WAog  
alternation of document and record                 变造文件和记录 C'kd>LAGu  
alternative audit procedures                      替代审计程序，备选审计程序 o{m$b2BW  
amend                                              修改，修订 si0jXue~j\  
amortisation                                      摊销 ^25$=0  
analytical capacity                             分析能力 4d[:{/+Q  
analytical procedures                               分析性程序 qDOx5.d  
annual financial statements                        年度会计报表，年度财务报表 `<q{
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appendix                                          附录，附表 ^hTq~"  
applicable                                         适用的 ^P(HX  
applicable laws and regulations                 适用的法规 RVX-3FvP  
application systems                                  应用系统 dAohj QH:  
apply consistently                              一贯地执行，一贯地实施 F71.%p7C8"  
appropriate                                       适当的，合适的； |\Jpjm)?  
征用，挪用 :8MpSvCV  
appropriate authorization                          适当的授权 zLC\Rc4  
appropriateness of audit evidence                    审计证据的适当性 ]@>bz
  
approval                                    批准，核准 Mv JEX8M  
assertion                                    (会计报表上的)认定；确认 MZ6?s(mkx  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 .,UpI|b  
asset                                                 资产，财产 =@&]PYv  
asset restructuring                             资产重组 5H`k$[3V  
assignment of duties                                 职责的划分 0|HD(d`a  
assistant                                     助理，助理人员
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associated company                                 联属公司，联营公司 / k(0}g=\  
association                                        联合，结合；协会，社团 cqi: Rj  
assumption                                       假设，假定 -0Y8/6](  
at a given date                                         在某一特定时日 tb^3-ZUb  
attestation                                         鉴证，公证 -i7W|X"  
attestation service                             鉴证服务 \"5%w *vl  
audit adjustment                                审计调整 :W 8DgL>l  
audit areas                                        审计领域 { ~FYiX  
audit conclusion                                审计结论 5(tOQ%AQ  
audit effectiveness                             审计效果 l^WFMeMD3a  
audit efficiency                                  审计效率 [gQ* y~N  
audit engagement letter                      审计业务约定书 &3'II:x(  
audit evidence                                          审计证据 a/{T;=_GY  
audit fee                                    审计费 '72ZLdi}-  
audit files                                          审计档案 )nTOIfP2  
audit findings                                     审计中发现的事项 3QZw  
audit implementation stage                        审计实施阶段 ,d@.@a] `  
audit mark                                        审计标识 9^3y\@ m  
audit materiality                                 审计重要性 q bFzA i  
audit method                                     审计方法 6*{N{]`WZ)  
audit objective                                         审计目标，审计目的 -D`*$rp,  
audit of financial statements                      会计报表审计，财务报表审计 S_ e }>-  
audit opinion                                     审计意见 `4gm'C  
audit period                                      被审计期间，被审计年度 mdtq-v  
audit plan                                          审计计划 e:6R+8s2  
audit planning                                    编制审计计划，制定审计计划，审计计划 (]0ZxWF  
audit planning stage                                  审计计划阶段 wYOSaGyZ0I  
audit procedure                                审计程序 aKhI|%5 kA  
audit programme                               审计程序表，具体审计计划 5! N
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audit report                                       审计报告 #=q)>+\  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 A#f@0W:  
audit report with a qualified opinion                 有保留意见的审计报告 r,EIOcz:  
audit report with an adverse opinion                否定意见的审计报告 nkSYW]aQ1g  
audit report with dual dates                      双重日期审计报告 ccZ A  
audit reporting stage                                 审计报告阶段 -_4U+Cfmtl  
audit responsibility                                   审计责任 yv[s)c}  
audit results                                      审计结果 9Psy
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audit risk                                          审计风险 ;sS N  
audit sampling                                          审计抽样 S6`4&0'  
audit sampling techniques                         审计抽样方法，审计抽样技术 eICk}gfun  
audit strategies                                  审计策略 oost}%WxN  
audit summary                                         审计总结，审计小结 Wx;:_F7'\  
audit team                                         审计小组 K#}DX
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audit test                                    审计测试 Wm 7Dy7#l  
audit trail                                          审计轨迹 F]q pDv  
audit work                                        审计工作 mflH&Bx9  
audit working paper                                 审计工作底稿 ry/AF  
audited financial statement                        审计会计报表，已审计财务报表 (B}+uI{  
Auditing Guidelines (the～)                      审计规范指南 ! dv  
auditing standards                             审计准则 N;9@-Tb  
audit-oriented working paper                          (审计)业务类工作底稿 )K4 |-<i  
authorisation                                     授权 u0Fu_Rtr  
authorisation of transaction                       交易的授权 ;%"UZ~]f  
availability                                         可获得性 CVyqr_n65/  
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balance                                      余额；差额；平衡 "Rf8#\Y/<  
balance sheet                                    资产负债表 p%jl-CC1  
bank                                                 银行 {*r*+}@  
bank account                                    银行账户，银行户头 wyMj^+ 2m  
bank statement                                 银行对账单 -y1%c^36_J  
barter transaction                              易货交易，以物换物交易 :lcZ)6&S  
basis of audit                                    审计依据 .>Gq/[c0|  
basis of preparation                                (会计报表的)编制基础 S ])Ap'E  
book of account                               账目，账簿 ~B'
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borrowing                                         借款，贷款，借债 k`F$aQV9`  
branch                                              分支，分支机构，分店 \`Db|D?oy  
brought forward                                (账户余额等的)承上年，承上期，承上页 IX7<  
budget                                              预算 XI~2Vzht  
building                                      建筑物；大楼 ;3 s_#L  
business conditions                                  业务情况，经营情况 DK}k||-  
business licence                               (企业等的)营业执照 hyH"  
business relation                                业务关系 TartV3;`  
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