[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 W9~datIh>  
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审计词汇英汉对照  >w2u  
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ability to continue as a going concern               持续经营能力 bT}
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acceptability                                     可接受性，可接受程度 QCw<* Id+  
acceptable level of detection risk                     检查风险的可接受水平 }.zn:e
 
acceptance of engagement                       接受委托 W+X zU"l  
accepting the engagement for the first time              首次接受委托
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access to asset                                         对资产的接触 o++Hdvai  
according to                                     根据，依据，依照 Op{Mc$5a  
account balance                                账户余额 {5h_$a!TaU  
account for                                       对……进行会计处理，核算；解释 x;Q2/YZ#  
accounting                                        会计，会计学 ~@;7}Aag  
accounting advisory serve                        会计咨询服务 R?Qou!*
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accounting firm                                 会计师事务所 9HP--Z=  
accounting information                      会计信息，会计资料 cS"6%:hQ  
accounting period                             会计期间 {Xj%JE[V  
accounting policies                                   会计政策 x!+a,+G  
accounting professional bodies                 会计职业组织，会计职业团体 kn.z8%^(  
accounting records                                   会计记录 Zj;!7ZuT1  
accounting responsibility                           会计责任 -=w.tJD  
accounting service                             会计服务 K]l)z* I  
accounting standards                                会计准则 y(A"g3^=  
Accounting Standards for Business Enterprises       企业会计准则 =Sq7U^(>  
accounting system                             会计系统 &AVi4zV  
accounting treatment                                会计处理 @[Th{HTc.G  
accuracy                                    准确性，精确性 mfvQ]tz_+  
additional audit procedures                      追加审计程序 5{> cfN\q  
addressee                                         收件人，收信人 hGeRM4zVZZ  
Administration of State-owned Assets  (the～)     国有资产管理局 N.?Wev{  
administrative laws and regulations                 行政法规
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adverse impact                                 不利影响，负面影响 EbQ}w"{  
adverse opinion                                反对意见 ?)&TewP  
advisory group                                  咨询组，顾问组 .uP$M(?j  
agency fee                                        代理费，代理费用 q,GL#L  
aggregate                                          总计，合计为…… 4/4IZfznX  
alternation of document and record                 变造文件和记录 vhC"f*  
alternative audit procedures                      替代审计程序，备选审计程序 wHmEt ORo  
amend                                              修改，修订  e+mD$(h  
amortisation                                      摊销 w'! gLta  
analytical capacity                             分析能力 fu/c)D6u*m  
analytical procedures                               分析性程序 -_3.]o/J  
annual financial statements                        年度会计报表，年度财务报表 !ktr|9Bl  
appendix                                          附录，附表 ` T!O )5  
applicable                                         适用的 ` xSXGI  
applicable laws and regulations                 适用的法规 5eYCnc9  
application systems                                  应用系统 *K;~V  
apply consistently                              一贯地执行，一贯地实施  ulQE{c[  
appropriate                                       适当的，合适的； Q%a 4g  
征用，挪用 };*5+XY^  
appropriate authorization                          适当的授权 Jj!T7f*-GX  
appropriateness of audit evidence                    审计证据的适当性 gS%J`X$  
approval                                    批准，核准 e/6oC~#]  
assertion                                    (会计报表上的)认定；确认 LM}si|  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 5>HI/QG  
asset                                                 资产，财产 ~BC5no  
asset restructuring                             资产重组 ]WG\+1x9  
assignment of duties                                 职责的划分 7j Q`i;L}Y  
assistant                                     助理，助理人员 Z8x(_ft5  
associated company                                 联属公司，联营公司 6T-(GHzfHJ  
association                                        联合，结合；协会，社团 3Wiu`A  
assumption                                       假设，假定 Q|>y2g!  
at a given date                                         在某一特定时日 xASjw?  
attestation                                         鉴证，公证 _ |; bh  
attestation service                             鉴证服务 \h-[
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audit adjustment                                审计调整 .f}I$ "2  
audit areas                                        审计领域 (n<xoV[e  
audit conclusion                                审计结论 w*+rBp,f  
audit effectiveness                             审计效果 ,O2F}5|;  
audit efficiency                                  审计效率 2eNm2
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audit engagement letter                      审计业务约定书 Abl= Ev  
audit evidence                                          审计证据 5XhV+t g.  
audit fee                                    审计费 ,MLPVDN*D  
audit files                                          审计档案 #
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audit findings                                     审计中发现的事项 8wBns)wy@  
audit implementation stage                        审计实施阶段 v1} $FmHL"  
audit mark                                        审计标识 `27? f $,  
audit materiality                                 审计重要性 ()7=(<x{  
audit method                                     审计方法 GXAcyOV  
audit objective                                         审计目标，审计目的 sJ,zB[e8  
audit of financial statements                      会计报表审计，财务报表审计 NYCkYI  
audit opinion                                     审计意见 vF_?1|*|  
audit period                                      被审计期间，被审计年度 *}?^)z7w  
audit plan                                          审计计划 Po2YDj`  
audit planning                                    编制审计计划，制定审计计划，审计计划 =Ru
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audit planning stage                                  审计计划阶段 3Ry?{m^  
audit procedure                                审计程序 a^2?W
 
audit programme                               审计程序表，具体审计计划 `);`E_'U k  
audit report                                       审计报告 3y@'p(}Az  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 8Hhe&B  
audit report with a qualified opinion                 有保留意见的审计报告 FOZqN K  
audit report with an adverse opinion                否定意见的审计报告 S\C   
audit report with dual dates                      双重日期审计报告 6)TFb,  
audit reporting stage                                 审计报告阶段 mJT7e  
audit responsibility                                   审计责任 p~r +2(J
 
audit results                                      审计结果 ?znSA >  
audit risk                                          审计风险 .G^.kg ,  
audit sampling                                          审计抽样 s~GO-v7  
audit sampling techniques                         审计抽样方法，审计抽样技术 `Z{7Ut^)  
audit strategies                                  审计策略 Y A;S'dxY  
audit summary                                         审计总结，审计小结 !_]WUQvV?  
audit team                                         审计小组 X1+Wb9P  
audit test                                    审计测试 [P[syi#]t  
audit trail                                          审计轨迹 jtZ@`io  
audit work                                        审计工作 [p]Ayo$~  
audit working paper                                 审计工作底稿 *bZV4}  
audited financial statement                        审计会计报表，已审计财务报表 "xh ]>_;&'  
Auditing Guidelines (the～)                      审计规范指南 Tj.;\a|d  
auditing standards                             审计准则 2qN6{+]  
audit-oriented working paper                          (审计)业务类工作底稿 ZJ!/49c*>  
authorisation                                     授权 c=ZX7U  
authorisation of transaction                       交易的授权 %DiZ&}^Ck  
availability                                         可获得性 }ulFW]A^7  
B Q<"zpwHR  
balance                                      余额；差额；平衡 ^7(zoUn:  
balance sheet                                    资产负债表 (ttO O45  
bank                                                 银行 TIS}'c'C  
bank account                                    银行账户，银行户头 fx9c1h9s  
bank statement                                 银行对账单 ed&,
  
barter transaction                              易货交易，以物换物交易 Y2Tg>_:t   
basis of audit                                    审计依据  |,.glL  
basis of preparation                                (会计报表的)编制基础 9#1lxT4%  
book of account                               账目，账簿 75{QBlf<  
borrowing                                         借款，贷款，借债 @$Y`I{Xf  
branch                                              分支，分支机构，分店 x5{ zGv.j  
brought forward                                (账户余额等的)承上年，承上期，承上页 s7=]!7QGS!  
budget                                              预算 )'nGuL-w!i  
building                                      建筑物；大楼 Ua(!:5q?  
business conditions                                  业务情况，经营情况 O10h(Wg  
business licence                               (企业等的)营业执照 y*P[*/g  
business relation                                业务关系 TVKuvKH8U  
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