[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 ":5~L9&G  
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审计词汇英汉对照 _Eet2;9  
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ability to continue as a going concern               持续经营能力 Ip1QVND  
acceptability                                     可接受性，可接受程度 aC $h_  
acceptable level of detection risk                     检查风险的可接受水平 dA3`b*nC  
acceptance of engagement                       接受委托 iX
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accepting the engagement for the first time              首次接受委托 @pyA;>U  
access to asset                                         对资产的接触 cHfK-R  
according to                                     根据，依据，依照  ?Vb=4B{~  
account balance                                账户余额 P Da0
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account for                                       对……进行会计处理，核算；解释 'Y6(4|w (  
accounting                                        会计，会计学 qCv}+d)  
accounting advisory serve                        会计咨询服务 3@#,i<ge:  
accounting firm                                 会计师事务所 <ZN) /,4PS  
accounting information                      会计信息，会计资料 (]GY.(F{  
accounting period                             会计期间 5wVi{P5+  
accounting policies                                   会计政策 #oS  
accounting professional bodies                 会计职业组织，会计职业团体 aG8;,H=%,  
accounting records                                   会计记录 2n\i0?RD  
accounting responsibility                           会计责任 |$i1]Dr6  
accounting service                             会计服务 OmQuAG ^\x  
accounting standards                                会计准则 `jl. f  
Accounting Standards for Business Enterprises       企业会计准则 _'o^@v:  
accounting system                             会计系统 0Mzc1dG:  
accounting treatment                                会计处理 tF)k6*+  
accuracy                                    准确性，精确性 uvAy#,
  
additional audit procedures                      追加审计程序 pRa
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addressee                                         收件人，收信人 Amq8q  
Administration of State-owned Assets  (the～)     国有资产管理局 pNk,jeo
  
administrative laws and regulations                 行政法规 ~S~x@&yR  
adverse impact                                 不利影响，负面影响 %QlBFl0a  
adverse opinion                                反对意见 |R|U z`  
advisory group                                  咨询组，顾问组 S -mzxj  
agency fee                                        代理费，代理费用 LP-KD  
aggregate                                          总计，合计为…… Yqj.z|}Nb  
alternation of document and record                 变造文件和记录 i(TDJ@}  
alternative audit procedures                      替代审计程序，备选审计程序 A1&>L9nUx  
amend                                              修改，修订
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amortisation                                      摊销 5<>R dLo  
analytical capacity                             分析能力 88X*:Kf?:  
analytical procedures                               分析性程序 qhHRR/p  
annual financial statements                        年度会计报表，年度财务报表 4w/t$lR  
appendix                                          附录，附表 T3PaG\5B  
applicable                                         适用的 % /wP2O<  
applicable laws and regulations                 适用的法规 V-o`L`(F`  
application systems                                  应用系统 d}A2I  
apply consistently                              一贯地执行，一贯地实施 ~dX@5+Gd  
appropriate                                       适当的，合适的； clU3#8P!=  
征用，挪用 .$T:n[@  
appropriate authorization                          适当的授权 t+Q|l&|0  
appropriateness of audit evidence                    审计证据的适当性 I;fw]/M%!  
approval                                    批准，核准 TW;;OS[  
assertion                                    (会计报表上的)认定；确认 E* DVQ3~  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 z jNjmC!W  
asset                                                 资产，财产 [OToz~=)  
asset restructuring                             资产重组 3qd-,qC  
assignment of duties                                 职责的划分 "Z1&z-   
assistant                                     助理，助理人员 6 GevO3  
associated company                                 联属公司，联营公司 @):NNbtA  
association                                        联合，结合；协会，社团 3[g++B."pC  
assumption                                       假设，假定 2$/gg"g+  
at a given date                                         在某一特定时日 113x9+w[  
attestation                                         鉴证，公证 "

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attestation service                             鉴证服务 r:\5/0(  
audit adjustment                                审计调整 kl<B*:RqH  
audit areas                                        审计领域 {UVm0AeUq  
audit conclusion                                审计结论 7XI4=O};&%  
audit effectiveness                             审计效果 .}u(&  
audit efficiency                                  审计效率 i{x0#6_Y  
audit engagement letter                      审计业务约定书 as47eZ0\  
audit evidence                                          审计证据 |$-d,] V  
audit fee                                    审计费 QcVtv7+*v  
audit files                                          审计档案 q\Io6=39x  
audit findings                                     审计中发现的事项 ur quVb  
audit implementation stage                        审计实施阶段 *'S%gR=Aa+  
audit mark                                        审计标识 ,0u0 '  
audit materiality                                 审计重要性 2ZIY{lBe  
audit method                                     审计方法 ^Ypx|-Vu!  
audit objective                                         审计目标，审计目的  WT? U~.U  
audit of financial statements                      会计报表审计，财务报表审计 *Z
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audit opinion                                     审计意见 vCe<-k  
audit period                                      被审计期间，被审计年度 
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audit plan                                          审计计划 wN0OAbtX'  
audit planning                                    编制审计计划，制定审计计划，审计计划 r{3`
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audit planning stage                                  审计计划阶段 (dprY1noC  
audit procedure                                审计程序 7%x+7  
audit programme                               审计程序表，具体审计计划 COJ!b  
audit report                                       审计报告 ')cgx9   
audit report with a disclaimer of opinion           拒绝表示意见审计报告 gd,%H@3  
audit report with a qualified opinion                 有保留意见的审计报告 wLp t2b8S  
audit report with an adverse opinion                否定意见的审计报告 40sLZa)e  
audit report with dual dates                      双重日期审计报告 P T.jR*  
audit reporting stage                                 审计报告阶段 NjyIwo0  
audit responsibility                                   审计责任 ; SM^  
audit results                                      审计结果 ]<?)(xz  
audit risk                                          审计风险 bHT@]`@@  
audit sampling                                          审计抽样 ~,65/O  
audit sampling techniques                         审计抽样方法，审计抽样技术 d*(\'6?  
audit strategies                                  审计策略 T@WMT,J6j  
audit summary                                         审计总结，审计小结 >^ar$T;Ys  
audit team                                         审计小组 e%Xf*64  
audit test                                    审计测试 CXFAb1m  
audit trail                                          审计轨迹 dct#ECT  
audit work                                        审计工作 =8D4:Ds  
audit working paper                                 审计工作底稿 vj$ 6  
audited financial statement                        审计会计报表，已审计财务报表 N9|.D.#MF  
Auditing Guidelines (the～)                      审计规范指南 V-r<v1}M  
auditing standards                             审计准则 qP'g}Pc  
audit-oriented working paper                          (审计)业务类工作底稿 ! HC<aWb  
authorisation                                     授权 fb;"J+
  
authorisation of transaction                       交易的授权 Bb"4^EOZ,  
availability                                         可获得性 3pH`]m2  
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balance                                      余额；差额；平衡 EZfa0jJD  
balance sheet                                    资产负债表 4^^rOi0  
bank                                                 银行 [LDzR7vnf  
bank account                                    银行账户，银行户头 [k}\{i>  
bank statement                                 银行对账单 /~5YTe(F  
barter transaction                              易货交易，以物换物交易 )fL*Ws6  
basis of audit                                    审计依据 x7@HPf  
basis of preparation                                (会计报表的)编制基础 S:\hcW6  
book of account                               账目，账簿 ~B\:  
borrowing                                         借款，贷款，借债 r,KK%B  
branch                                              分支，分支机构，分店 ~{Bi{aK2  
brought forward                                (账户余额等的)承上年，承上期，承上页 ,e_#   
budget                                              预算 .p}Kl$K]
 
building                                      建筑物；大楼 (W!$6+GT  
business conditions                                  业务情况，经营情况 LS$82UB&  
business licence                               (企业等的)营业执照 BAHx7x#(  
business relation                                业务关系 KHN ,SB  
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