[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 JiXE{(  
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审计词汇英汉对照 z0ufLxq  
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ability to continue as a going concern               持续经营能力 8b7I\J`  
acceptability                                     可接受性，可接受程度 k3B_M9>!  
acceptable level of detection risk                     检查风险的可接受水平 z@19gD#8  
acceptance of engagement                       接受委托 R7z @y o  
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 }I}GA:~$%  
according to                                     根据，依据，依照 f&5S`}C  
account balance                                账户余额 Q-R?y+| x  
account for                                       对……进行会计处理，核算；解释 0k\,z(e  
accounting                                        会计，会计学 w0$+v/  
accounting advisory serve                        会计咨询服务 `:r-&QdU o  
accounting firm                                 会计师事务所 ~0-)S @  
accounting information                      会计信息，会计资料 snkMxc6c[  
accounting period                             会计期间 TK'y-5W   
accounting policies                                   会计政策 J#@+1 Nt  
accounting professional bodies                 会计职业组织，会计职业团体 .7Qqs=Au  
accounting records                                   会计记录 4<1V  
accounting responsibility                           会计责任 kl1Q:  
accounting service                             会计服务 o\Fv~^  
accounting standards                                会计准则
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Accounting Standards for Business Enterprises       企业会计准则 DU*qhW`X  
accounting system                             会计系统 3''Kg<k,I  
accounting treatment                                会计处理 Bo ywgL|  
accuracy                                    准确性，精确性 #>~A-k)  
additional audit procedures                      追加审计程序 &y73^"%  
addressee                                         收件人，收信人 L?8OWLjRy  
Administration of State-owned Assets  (the～)     国有资产管理局 J]S6%omp>  
administrative laws and regulations                 行政法规 ]1GyEr:  
adverse impact                                 不利影响，负面影响 s`,g4ce`  
adverse opinion                                反对意见 }NV<k
 
advisory group                                  咨询组，顾问组 SV95
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agency fee                                        代理费，代理费用 {4[
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aggregate                                          总计，合计为…… 5?(dI9A"K  
alternation of document and record                 变造文件和记录 9" B;o  
alternative audit procedures                      替代审计程序，备选审计程序 lQ[JA[  
amend                                              修改，修订 {~g7&+9x*
 
amortisation                                      摊销 :TnU}i_/h  
analytical capacity                             分析能力 qOyS8tA.H  
analytical procedures                               分析性程序 U/v)6:j)4R  
annual financial statements                        年度会计报表，年度财务报表 %Y|AXxR  
appendix                                          附录，附表 ^pfM/LQ@  
applicable                                         适用的 0@u{(m  
applicable laws and regulations                 适用的法规 ,@N.v?p>  
application systems                                  应用系统 jt3W.^6HO  
apply consistently                              一贯地执行，一贯地实施 WoSKN7*  
appropriate                                       适当的，合适的； vu*{+YpH  
征用，挪用 I(j{D>v  
appropriate authorization                          适当的授权 R[vX+d!7  
appropriateness of audit evidence                    审计证据的适当性 0f+]I
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approval                                    批准，核准 <0l:B;
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assertion                                    (会计报表上的)认定；确认 v )2yR~J  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 Qd?S~3XT  
asset                                                 资产，财产 JiA1yt  
asset restructuring                             资产重组 = K`]cEL  
assignment of duties                                 职责的划分 #:MoZw`rlw  
assistant                                     助理，助理人员 #=m:>Q?%z  
associated company                                 联属公司，联营公司 bgInIe
 
association                                        联合，结合；协会，社团 > -
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assumption                                       假设，假定 b3GTsX\2|  
at a given date                                         在某一特定时日 [a^<2V!vMn  
attestation                                         鉴证，公证 F[v^43-^_  
attestation service                             鉴证服务 +@@( C9  
audit adjustment                                审计调整 ;gRPTk$X3  
audit areas                                        审计领域 geqx":gpx9  
audit conclusion                                审计结论 >Ij#+=  
audit effectiveness                             审计效果 FklO#+<:  
audit efficiency                                  审计效率 8L@@UUjr  
audit engagement letter                      审计业务约定书 AMK3I`=8WO  
audit evidence                                          审计证据 ')fIa2dO/  
audit fee                                    审计费 d;r,?/C  
audit files                                          审计档案 ;:)u rI?  
audit findings                                     审计中发现的事项 ~~ty9;KYL  
audit implementation stage                        审计实施阶段 U!nNT==  
audit mark                                        审计标识 cf_X=;yaqy  
audit materiality                                 审计重要性 % <%r  
audit method                                     审计方法 W;,RU8\f  
audit objective                                         审计目标，审计目的 D@iS#+22  
audit of financial statements                      会计报表审计，财务报表审计 SQw"mO  
audit opinion                                     审计意见 $T2z s$  
audit period                                      被审计期间，被审计年度 <S@2%%W  
audit plan                                          审计计划 lg jY\?  
audit planning                                    编制审计计划，制定审计计划，审计计划 "1ZVuI  
audit planning stage                                  审计计划阶段 f5nAD  
audit procedure                                审计程序 <|a9r: [  
audit programme                               审计程序表，具体审计计划 B8V85R  
audit report                                       审计报告 fvDcE]_%H  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 C[JPohm  
audit report with a qualified opinion                 有保留意见的审计报告 }-WuHh#  
audit report with an adverse opinion                否定意见的审计报告 X=JAyxY  
audit report with dual dates                      双重日期审计报告 _x7>d:C  
audit reporting stage                                 审计报告阶段 k0DX|O8mXV  
audit responsibility                                   审计责任 x C>>K6Nb  
audit results                                      审计结果 ??P>HVx  
audit risk                                          审计风险 hN1{?PQ  
audit sampling                                          审计抽样 |Gb~[6u   
audit sampling techniques                         审计抽样方法，审计抽样技术 r
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audit strategies                                  审计策略 j 2Jew  
audit summary                                         审计总结，审计小结 JG'&anbm  
audit team                                         审计小组 jATN):8W  
audit test                                    审计测试 VDv>I 2%  
audit trail                                          审计轨迹 V ;M'd@  
audit work                                        审计工作 G9> 0w)r  
audit working paper                                 审计工作底稿 3],[6%w  
audited financial statement                        审计会计报表，已审计财务报表 ?)+I'lW!  
Auditing Guidelines (the～)                      审计规范指南 ns8I_H  
auditing standards                             审计准则 u O~MT7~[X  
audit-oriented working paper                          (审计)业务类工作底稿 }j#c#''i  
authorisation                                     授权 #!M;4~Sfx  
authorisation of transaction                       交易的授权 }9&~ +Q2  
availability                                         可获得性 Cx`?}A\%  
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balance                                      余额；差额；平衡 > bSQ}kXe  
balance sheet                                    资产负债表 HBgt!D0MZ  
bank                                                 银行
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bank account                                    银行账户，银行户头 QEq>zuz5;  
bank statement                                 银行对账单 qVJC O-K|  
barter transaction                              易货交易，以物换物交易 /=:X,^"P  
basis of audit                                    审计依据 32):&X"AIh  
basis of preparation                                (会计报表的)编制基础 N6S}u@{J~N  
book of account                               账目，账簿 5A"OL6ty  
borrowing                                         借款，贷款，借债 N7qSbiRf<  
branch                                              分支，分支机构，分店 +P 9h%/Y k  
brought forward                                (账户余额等的)承上年，承上期，承上页 *ps")?tlC  
budget                                              预算 EWoGdH|  
building                                      建筑物；大楼  jQ?6I1o  
business conditions                                  业务情况，经营情况 c5tCw3$t  
business licence                               (企业等的)营业执照 \RyW#[(  
business relation                                业务关系 yi3Cd@t({{  
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