[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 m6K}|j  
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审计词汇英汉对照 Y>T-af49  
  
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ability to continue as a going concern               持续经营能力 @#>rYAb8,  
acceptability                                     可接受性，可接受程度 YQ)kRhFA  
acceptable level of detection risk                     检查风险的可接受水平 -1_)LO&H  
acceptance of engagement                       接受委托 e8!5I,I  
accepting the engagement for the first time              首次接受委托 qu@~g cE  
access to asset                                         对资产的接触 0c]/bs{}  
according to                                     根据，依据，依照 9C9oUtS  
account balance                                账户余额 c?*=|}N  
account for                                       对……进行会计处理，核算；解释 Z'W=\rl  
accounting                                        会计，会计学 NC`aP0S  
accounting advisory serve                        会计咨询服务 oj<gD  
accounting firm                                 会计师事务所 ^Za-`8#`L  
accounting information                      会计信息，会计资料 tBWrL{xLe  
accounting period                             会计期间 %y[h5*y*  
accounting policies                                   会计政策 hJ? O],4J  
accounting professional bodies                 会计职业组织，会计职业团体 
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accounting records                                   会计记录 Beo@K|3GN  
accounting responsibility                           会计责任 J#(LlCs?@c  
accounting service                             会计服务 8z`G,qh  
accounting standards                                会计准则 nYSiS}?S.  
Accounting Standards for Business Enterprises       企业会计准则 W:nef<WH  
accounting system                             会计系统 rJTa  
accounting treatment                                会计处理 l0m-$/  
accuracy                                    准确性，精确性 D|p9qe5%  
additional audit procedures                      追加审计程序 fu ,}1Mq#  
addressee                                         收件人，收信人 (@VMH !3  
Administration of State-owned Assets  (the～)     国有资产管理局 u@M,qo`  
administrative laws and regulations                 行政法规 5 ` ~JPt  
adverse impact                                 不利影响，负面影响 ~<5!?6Yt  
adverse opinion                                反对意见 XJ\DVZ  
advisory group                                  咨询组，顾问组 At>DjKx]O  
agency fee                                        代理费，代理费用 [5b--O  
aggregate                                          总计，合计为…… xml7Uarc  
alternation of document and record                 变造文件和记录 pRpBhm;iJ  
alternative audit procedures                      替代审计程序，备选审计程序 XFpjYwn  
amend                                              修改，修订 h"Q8b}$^)  
amortisation                                      摊销 #x60xz  
analytical capacity                             分析能力 69Ne
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analytical procedures                               分析性程序 gO- _  
annual financial statements                        年度会计报表，年度财务报表 3M7/?TMw{6  
appendix                                          附录，附表 i)#dWFDTv  
applicable                                         适用的 5H9z4-i x?  
applicable laws and regulations                 适用的法规 783,s_  
application systems                                  应用系统 TDjm2R~9FS  
apply consistently                              一贯地执行，一贯地实施 -f^tE,
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appropriate                                       适当的，合适的； 'sKk"bi;0  
征用，挪用 -3*]G^y2  
appropriate authorization                          适当的授权 #q$HQ&k  
appropriateness of audit evidence                    审计证据的适当性 ()?(I?I
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approval                                    批准，核准 4l'fCZhA}  
assertion                                    (会计报表上的)认定；确认 f~R(D0@  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 s^9Voi.y  
asset                                                 资产，财产 ^ VyKd  
asset restructuring                             资产重组 7Q9 w?y~c  
assignment of duties                                 职责的划分 [l??A
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assistant                                     助理，助理人员 lb3bm)@:  
associated company                                 联属公司，联营公司 RSRS wkC  
association                                        联合，结合；协会，社团 -d/ =5yxL  
assumption                                       假设，假定 yx[/|nZDC4  
at a given date                                         在某一特定时日 rXP,\ ]r+  
attestation                                         鉴证，公证 L`TLgH&?R  
attestation service                             鉴证服务 2@
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audit adjustment                                审计调整 ec;o\erPG  
audit areas                                        审计领域 v!- pSa)3  
audit conclusion                                审计结论 V2EUW!gn 2  
audit effectiveness                             审计效果 K@]4g49A/j  
audit efficiency                                  审计效率 J*A,o~U|  
audit engagement letter                      审计业务约定书 h,N?Ab'S  
audit evidence                                          审计证据 Ic<2QknmP  
audit fee                                    审计费 Gb6'n$g  
audit files                                          审计档案 &Z@o Q
 
audit findings                                     审计中发现的事项 khxnlry  
audit implementation stage                        审计实施阶段 &6!)jIWJ  
audit mark                                        审计标识 &r/Mi%  
audit materiality                                 审计重要性 ,ZNq,$j  
audit method                                     审计方法 oZgjQM$YP  
audit objective                                         审计目标，审计目的 <xm7 qmqI  
audit of financial statements                      会计报表审计，财务报表审计 Nai2W<,  
audit opinion                                     审计意见 qe#tj/aZ  
audit period                                      被审计期间，被审计年度 ? OM!+O  
audit plan                                          审计计划 .p[ux vp  
audit planning                                    编制审计计划，制定审计计划，审计计划 'IQ0{&E I  
audit planning stage                                  审计计划阶段 8TKnL\aar  
audit procedure                                审计程序 >+1duAC  
audit programme                               审计程序表，具体审计计划 q<| AZ2Ai  
audit report                                       审计报告 =UQ3HQD  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 vvMT}-!  
audit report with a qualified opinion                 有保留意见的审计报告 UI0VtR]   
audit report with an adverse opinion                否定意见的审计报告 2/^3WY1U  
audit report with dual dates                      双重日期审计报告 $s :aW^k  
audit reporting stage                                 审计报告阶段 <%eG:n,#  
audit responsibility                                   审计责任 4+8@`f>s  
audit results                                      审计结果 {VRf0c  
audit risk                                          审计风险 {!L~@r  
audit sampling                                          审计抽样 ;)*eo_tQ  
audit sampling techniques                         审计抽样方法，审计抽样技术 rb.N ~  
audit strategies                                  审计策略 r#a=@  
audit summary                                         审计总结，审计小结 gwMNYMI  
audit team                                         审计小组 S=5o < 1  
audit test                                    审计测试 5t]H?b8  
audit trail                                          审计轨迹 Jnov<+  
audit work                                        审计工作 ?6U0PChy  
audit working paper                                 审计工作底稿 73;GW4,  
audited financial statement                        审计会计报表，已审计财务报表 W${Ue#w77  
Auditing Guidelines (the～)                      审计规范指南 Svmy(w~m  
auditing standards                             审计准则 T0)@pt7>  
audit-oriented working paper                          (审计)业务类工作底稿 m-, x<bM?
 
authorisation                                     授权 aW7^d'ZZ\  
authorisation of transaction                       交易的授权 /U9"wvg  
availability                                         可获得性 (\x]YMLH  
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balance                                      余额；差额；平衡 " H\k`.j  
balance sheet                                    资产负债表 xb8!B  
bank                                                 银行 NBGH_6DROw  
bank account                                    银行账户，银行户头 ?e 4/p  
bank statement                                 银行对账单 hwv/AnX~O  
barter transaction                              易货交易，以物换物交易 4V`G,W4^J  
basis of audit                                    审计依据 /\n-P'}  
basis of preparation                                (会计报表的)编制基础 3!]rmZ-W  
book of account                               账目，账簿 z2GY:<s  
borrowing                                         借款，贷款，借债 Km$\:Xo  
branch                                              分支，分支机构，分店 x.$FNt(9  
brought forward                                (账户余额等的)承上年，承上期，承上页 ?Ir:g=RP*  
budget                                              预算 +
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building                                      建筑物；大楼 i/Zd8+.n$  
business conditions                                  业务情况，经营情况 [7y]n;Fy  
business licence                               (企业等的)营业执照 OneY_<*a<  
business relation                                业务关系 M\BRcz  
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