[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 M6?*\9E  
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审计词汇英汉对照 z}Xn>-N-  
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ability to continue as a going concern               持续经营能力 BK,=(;d3  
acceptability                                     可接受性，可接受程度 )t=Cj?5  
acceptable level of detection risk                     检查风险的可接受水平 Hl]3F^{  
acceptance of engagement                       接受委托 1 Ocyrn  
accepting the engagement for the first time              首次接受委托 :H6Ipa  
access to asset                                         对资产的接触 WPLAh_fe  
according to                                     根据，依据，依照 s fazrz`h  
account balance                                账户余额 ]XU?Wg  
account for                                       对……进行会计处理，核算；解释 ze]2-
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accounting                                        会计，会计学 =d`,W9D  
accounting advisory serve                        会计咨询服务 qbmy~\ZY  
accounting firm                                 会计师事务所 3nxJ`W5j  
accounting information                      会计信息，会计资料 ><dSwwu  
accounting period                             会计期间 OLlNCb#t  
accounting policies                                   会计政策 J v'$6[?  
accounting professional bodies                 会计职业组织，会计职业团体 $T Wt
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accounting records                                   会计记录 cs,%Zk.xjw  
accounting responsibility                           会计责任 ?> }bg  
accounting service                             会计服务 uEH&]M>d_  
accounting standards                                会计准则 y$ 7<ZBG
 
Accounting Standards for Business Enterprises       企业会计准则 yX?& K}JI  
accounting system                             会计系统 ]k5l]JB  
accounting treatment                                会计处理 /`3<@{D  
accuracy                                    准确性，精确性 -Y{P"!p0  
additional audit procedures                      追加审计程序 6I"Q9(  
addressee                                         收件人，收信人 +U% = w8b  
Administration of State-owned Assets  (the～)     国有资产管理局 k~h'`(  
administrative laws and regulations                 行政法规 s7#w5fe  
adverse impact                                 不利影响，负面影响 O:WFh;c  
adverse opinion                                反对意见 y#o ,Vg*V  
advisory group                                  咨询组，顾问组 L@X
hgQ  
agency fee                                        代理费，代理费用 j-ZKEA{:1  
aggregate                                          总计，合计为…… JiCDY)bu  
alternation of document and record                 变造文件和记录 nJNdq`y2  
alternative audit procedures                      替代审计程序，备选审计程序 "8>*O;xk  
amend                                              修改，修订 kTt;3Ia  
amortisation                                      摊销 W/OZ}ky}^  
analytical capacity                             分析能力 9U^jsb<St>  
analytical procedures                               分析性程序 Vnlns2pQl  
annual financial statements                        年度会计报表，年度财务报表 ]N,n7v+}  
appendix                                          附录，附表 *^ g7kCe(  
applicable                                         适用的 43^%f-J5  
applicable laws and regulations                 适用的法规 " P c"{w  
application systems                                  应用系统 FT!|YJz<K  
apply consistently                              一贯地执行，一贯地实施 :%~+&q S  
appropriate                                       适当的，合适的； dnSjXyjFB  
征用，挪用 Zqc+PO3lw  
appropriate authorization                          适当的授权 <sE0426
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appropriateness of audit evidence                    审计证据的适当性 HeCQF=
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approval                                    批准，核准 `9SuDuw;s  
assertion                                    (会计报表上的)认定；确认 3XjM@D  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 h/W@R_Y  
asset                                                 资产，财产 aOFF"(]Cl  
asset restructuring                             资产重组 L&H4fy!>  
assignment of duties                                 职责的划分 "JzQCY^C  
assistant                                     助理，助理人员 *W~+Nho.A  
associated company                                 联属公司，联营公司 wM8Gz.9,  
association                                        联合，结合；协会，社团 GcmN4 0  
assumption                                       假设，假定 v,#*%Gn`%  
at a given date                                         在某一特定时日 yS%IE>?  
attestation                                         鉴证，公证 -SnP+X!  
attestation service                             鉴证服务 D7T(B=S6  
audit adjustment                                审计调整 zc%#7"FM  
audit areas                                        审计领域 why;1z>V  
audit conclusion                                审计结论 tG+ E'OP  
audit effectiveness                             审计效果 7+QD=j-  
audit efficiency                                  审计效率 cD{I*t$  
audit engagement letter                      审计业务约定书 x<W`2Du  
audit evidence                                          审计证据 !)FM/Xj,o  
audit fee                                    审计费 f^\qDvPur  
audit files                                          审计档案 |}P4Gr}6  
audit findings                                     审计中发现的事项 O RAKg.49  
audit implementation stage                        审计实施阶段 3C{3"bP  
audit mark                                        审计标识 q|xJ)[AO  
audit materiality                                 审计重要性 -*t4(wT|j  
audit method                                     审计方法 :f<3`x'  
audit objective                                         审计目标，审计目的 l( /yaZ`  
audit of financial statements                      会计报表审计，财务报表审计 a/Z >-   
audit opinion                                     审计意见 &>y[5#qOl  
audit period                                      被审计期间，被审计年度 bR"
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audit plan                                          审计计划 D^V0kC p!F  
audit planning                                    编制审计计划，制定审计计划，审计计划 PZmg7N  
audit planning stage                                  审计计划阶段 xrd@GTa I  
audit procedure                                审计程序 ? UuJk  
audit programme                               审计程序表，具体审计计划 aUUr&yf_L  
audit report                                       审计报告 $Kw)BnV  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 :I*G tq   
audit report with a qualified opinion                 有保留意见的审计报告 oju)8
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audit report with an adverse opinion                否定意见的审计报告 'S]7:/CI  
audit report with dual dates                      双重日期审计报告 r^3/Ltd5/  
audit reporting stage                                 审计报告阶段 GAG=4g  
audit responsibility                                   审计责任 }#va#Nb(,  
audit results                                      审计结果 %v 0 I;t  
audit risk                                          审计风险 n<\ WVi  
audit sampling                                          审计抽样 RQiGKz5  
audit sampling techniques                         审计抽样方法，审计抽样技术 zG)XB *c  
audit strategies                                  审计策略 KKpO<TO  
audit summary                                         审计总结，审计小结 [ aC7  
audit team                                         审计小组 Hg$t,\j  
audit test                                    审计测试 FaS}$-0  
audit trail                                          审计轨迹 l+g\xUP  
audit work                                        审计工作 +iKs)s_~  
audit working paper                                 审计工作底稿 ernZfd{H  
audited financial statement                        审计会计报表，已审计财务报表 |L|)r)t  
Auditing Guidelines (the～)                      审计规范指南 $=?1>zvF  
auditing standards                             审计准则 qOOF]L9r%u  
audit-oriented working paper                          (审计)业务类工作底稿 >;a_
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authorisation                                     授权 pd2Lc $O@  
authorisation of transaction                       交易的授权 ~gU.z6us  
availability                                         可获得性 {KkP"j'7h  
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balance                                      余额；差额；平衡 Q(Q.(  
balance sheet                                    资产负债表 Z+%Uwj  
bank                                                 银行 <k'JhMwN  
bank account                                    银行账户，银行户头 yO }RkRA  
bank statement                                 银行对账单 1NJ,If]  
barter transaction                              易货交易，以物换物交易 F~j U;L  
basis of audit                                    审计依据 }2dz];bR  
basis of preparation                                (会计报表的)编制基础 pe(31%(h  
book of account                               账目，账簿 ND);7  
borrowing                                         借款，贷款，借债 P=v 0|Y*q|  
branch                                              分支，分支机构，分店 I{>U7i 5  
brought forward                                (账户余额等的)承上年，承上期，承上页 FnkB z5D  
budget                                              预算 Ut"~I)S{LT  
building                                      建筑物；大楼 `U:W(\L  
business conditions                                  业务情况，经营情况 v,6  
business licence                               (企业等的)营业执照 Bqo8G->  
business relation                                业务关系 FCO5SX #-g  
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