[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 wjGD[~mB  
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审计词汇英汉对照 s ^Lg*t3I  
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ability to continue as a going concern               持续经营能力 5 3=zH
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acceptability                                     可接受性，可接受程度 |IL..C   
acceptable level of detection risk                     检查风险的可接受水平 Iuk!A?XV  
acceptance of engagement                       接受委托 AL%H$I  
accepting the engagement for the first time              首次接受委托 aW-'Jg=@H^  
access to asset                                         对资产的接触 5}FPqyK"  
according to                                     根据，依据，依照 9mW95YI S  
account balance                                账户余额 }Z5#{Sd  
account for                                       对……进行会计处理，核算；解释 W|_^Oe<  
accounting                                        会计，会计学 a=3?hVpB  
accounting advisory serve                        会计咨询服务 Y#Pl)sRr  
accounting firm                                 会计师事务所 Tl9KL%9  
accounting information                      会计信息，会计资料 L=W8Q8 hf  
accounting period                             会计期间 Z'EXq.hk  
accounting policies                                   会计政策 Jsf-t  
accounting professional bodies                 会计职业组织，会计职业团体 dx{ZG'@aH  
accounting records                                   会计记录 <4Z;a2l}U  
accounting responsibility                           会计责任 g7G=g a  
accounting service                             会计服务 l :\DC  
accounting standards                                会计准则 C.M
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Accounting Standards for Business Enterprises       企业会计准则 B\BxF6 y  
accounting system                             会计系统 ,zmGKn#n2  
accounting treatment                                会计处理 [ix45xu7  
accuracy                                    准确性，精确性 JR='c)6:  
additional audit procedures                      追加审计程序 r:u,  
addressee                                         收件人，收信人 `4E6&&E+S  
Administration of State-owned Assets  (the～)     国有资产管理局 6A$ \I44  
administrative laws and regulations                 行政法规 XKqUbi  
adverse impact                                 不利影响，负面影响 5nL,sFd  
adverse opinion                                反对意见 g:bw;6^u  
advisory group                                  咨询组，顾问组 v^_OX$=,  
agency fee                                        代理费，代理费用 /I@nPH <y  
aggregate                                          总计，合计为…… _+z5~6>  
alternation of document and record                 变造文件和记录
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alternative audit procedures                      替代审计程序，备选审计程序 " ]|I;I"b  
amend                                              修改，修订 fyat-wbb  
amortisation                                      摊销 $agd9z,&m  
analytical capacity                             分析能力 r9@4-U7v&  
analytical procedures                               分析性程序 f(Jz*el S  
annual financial statements                        年度会计报表，年度财务报表 i6F`KF'i&  
appendix                                          附录，附表 M5DW!^  
applicable                                         适用的 :

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applicable laws and regulations                 适用的法规 :G?6Hl)~)  
application systems                                  应用系统 # SiOx/  
apply consistently                              一贯地执行，一贯地实施 mu
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appropriate                                       适当的，合适的； -DgJkyt+<  
征用，挪用 }$-;P=k  
appropriate authorization                          适当的授权 *3_@#Uu7  
appropriateness of audit evidence                    审计证据的适当性 ; ntq%  
approval                                    批准，核准 X.V6v4  
assertion                                    (会计报表上的)认定；确认 afEhC0j  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 6\4~&+;wL  
asset                                                 资产，财产 }r`m(z$z  
asset restructuring                             资产重组 (9bFIvMc  
assignment of duties                                 职责的划分 6{/HNEI*1  
assistant                                     助理，助理人员 J)R;NYl  
associated company                                 联属公司，联营公司 8t3,}}TJ  
association                                        联合，结合；协会，社团 Ik_u34U  
assumption                                       假设，假定 P~Cx#`#(V  
at a given date                                         在某一特定时日 fN4d^0&  
attestation                                         鉴证，公证 _G]f v'  
attestation service                             鉴证服务 I8=p_Ie
 
audit adjustment                                审计调整 RGrra<  
audit areas                                        审计领域 JY 4sB8  
audit conclusion                                审计结论 fz H$`X'M  
audit effectiveness                             审计效果 Ra%" +=  
audit efficiency                                  审计效率 gp Aqz Y  
audit engagement letter                      审计业务约定书 +D ,Nd=/  
audit evidence                                          审计证据 9z)p*+rUK  
audit fee                                    审计费 ,U9gg-.Lp  
audit files                                          审计档案 
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audit findings                                     审计中发现的事项 w#EP`aM2$=  
audit implementation stage                        审计实施阶段 "PO>@tY  
audit mark                                        审计标识 :]&O  
audit materiality                                 审计重要性 
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audit method                                     审计方法 + k1|+z zS  
audit objective                                         审计目标，审计目的 8sm8L\-  
audit of financial statements                      会计报表审计，财务报表审计 ZuV/!9qU  
audit opinion                                     审计意见 Lyjt$i W%  
audit period                                      被审计期间，被审计年度 @SH%l]  
audit plan                                          审计计划 y8/ 7@qw  
audit planning                                    编制审计计划，制定审计计划，审计计划 saMv.;s 1^  
audit planning stage                                  审计计划阶段 $f`\TKlN  
audit procedure                                审计程序 iY @MnnX  
audit programme                               审计程序表，具体审计计划 1t"  
audit report                                       审计报告 V[&4Km9C  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 \-A=??@H  
audit report with a qualified opinion                 有保留意见的审计报告 k)+2+hX&>  
audit report with an adverse opinion                否定意见的审计报告 *$uj)*5,  
audit report with dual dates                      双重日期审计报告
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audit reporting stage                                 审计报告阶段 i}C9  
audit responsibility                                   审计责任 *uJcB|KX  
audit results                                      审计结果 o#wDA0T  
audit risk                                          审计风险 BJzNh>-#=  
audit sampling                                          审计抽样 ESdjDg$[u  
audit sampling techniques                         审计抽样方法，审计抽样技术 \nQV{J  
audit strategies                                  审计策略 Q2wEt >0a  
audit summary                                         审计总结，审计小结 g]B! 29M  
audit team                                         审计小组 y%* hHnGd  
audit test                                    审计测试 7s#,.(s  
audit trail                                          审计轨迹 lCmT m  
audit work                                        审计工作 >>}4b2U  
audit working paper                                 审计工作底稿 e C\;n  
audited financial statement                        审计会计报表，已审计财务报表 3<:(Eda}  
Auditing Guidelines (the～)                      审计规范指南 o[C,fh,$  
auditing standards                             审计准则 e!_+Ty
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audit-oriented working paper                          (审计)业务类工作底稿 B&J;yla6`d  
authorisation                                     授权 DIx!S w7EC  
authorisation of transaction                       交易的授权 TiiMX  
availability                                         可获得性 9b KK  
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balance                                      余额；差额；平衡 <=m@Sg{o  
balance sheet                                    资产负债表 X%iiz  
bank                                                 银行 v6r,2Va/  
bank account                                    银行账户，银行户头 yht|0mZV  
bank statement                                 银行对账单 fB~BVYi  
barter transaction                              易货交易，以物换物交易 Ja$Ple*XU8  
basis of audit                                    审计依据 ,^]yU?eU  
basis of preparation                                (会计报表的)编制基础 }u"iA^'Ot  
book of account                               账目，账簿 tbbZGyg5b  
borrowing                                         借款，贷款，借债 AcF6p)@_  
branch                                              分支，分支机构，分店 3LT[?C]H$  
brought forward                                (账户余额等的)承上年，承上期，承上页 _T,X z_  
budget                                              预算 "P4#Q_  
building                                      建筑物；大楼 ;MD6iBD  
business conditions                                  业务情况，经营情况 /%W&zd
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business licence                               (企业等的)营业执照 2"Oj* ;  
business relation                                业务关系 \>}G|yL  
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