[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 "/R?XCBZsb  
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审计词汇英汉对照 nzbVI  
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ability to continue as a going concern               持续经营能力 xjp0w7L)J  
acceptability                                     可接受性，可接受程度 EuHQp7  
acceptable level of detection risk                     检查风险的可接受水平 xZ'C(~t  
acceptance of engagement                       接受委托 H0b{`!'Fs:  
accepting the engagement for the first time              首次接受委托 )7N
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access to asset                                         对资产的接触 ,L%]}8EL"  
according to                                     根据，依据，依照 whN<{AG  
account balance                                账户余额 ,tXI*R  
account for                                       对……进行会计处理，核算；解释 Wt%Wpb8
  
accounting                                        会计，会计学 0s8fF"$  
accounting advisory serve                        会计咨询服务 K7s[Fa6J  
accounting firm                                 会计师事务所 <mJ8~  
accounting information                      会计信息，会计资料 *lDVV,T'}w  
accounting period                             会计期间 PC5$TJnj3  
accounting policies                                   会计政策 1#L%Q(G  
accounting professional bodies                 会计职业组织，会计职业团体 U^}7DJ  
accounting records                                   会计记录 l>|scs;TI  
accounting responsibility                           会计责任 $mT)<N ;w  
accounting service                             会计服务 |QZ E  
accounting standards                                会计准则 6# bTlmcg  
Accounting Standards for Business Enterprises       企业会计准则 [$} \Gv  
accounting system                             会计系统 +6:
  
accounting treatment                                会计处理 a,fcK
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accuracy                                    准确性，精确性 (<.\v@7HC  
additional audit procedures                      追加审计程序 {*;K>%r\o  
addressee                                         收件人，收信人 +L=Xc^  
Administration of State-owned Assets  (the～)     国有资产管理局 n"?*"Ya  
administrative laws and regulations                 行政法规 O\!'Ds+gX  
adverse impact                                 不利影响，负面影响 &CQ28WG X  
adverse opinion                                反对意见 me@`;Q3  
advisory group                                  咨询组，顾问组 zv"NbN  
agency fee                                        代理费，代理费用 i\uj>;B  
aggregate                                          总计，合计为…… ;0|:.q  
alternation of document and record                 变造文件和记录 j 0LZ )V  
alternative audit procedures                      替代审计程序，备选审计程序 vMY!Z1.*  
amend                                              修改，修订 M]%dFQ  
amortisation                                      摊销 KO`dAB F}  
analytical capacity                             分析能力 %O!xrA{  
analytical procedures                               分析性程序 ml2/ }}  
annual financial statements                        年度会计报表，年度财务报表 l_;6xkv4  
appendix                                          附录，附表 oumbJ7X=L  
applicable                                         适用的  X   
applicable laws and regulations                 适用的法规 @[v,q_^8  
application systems                                  应用系统 K#6@sas  
apply consistently                              一贯地执行，一贯地实施 q`8 5-  
appropriate                                       适当的，合适的； ` ,
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征用，挪用 Sz|kXk6&9  
appropriate authorization                          适当的授权 +P9eE,WR  
appropriateness of audit evidence                    审计证据的适当性 EhKG"Lb+  
approval                                    批准，核准 DBGU:V,85  
assertion                                    (会计报表上的)认定；确认 2xUgM}e
 
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 G]$EIf'  
asset                                                 资产，财产 fVZ92Xw B  
asset restructuring                             资产重组 +tt!xfy  
assignment of duties                                 职责的划分 -cJ,rrN_9  
assistant                                     助理，助理人员 "Uf1;;b  
associated company                                 联属公司，联营公司 Qe!3ae`Z  
association                                        联合，结合；协会，社团 l['p^-I  
assumption                                       假设，假定 HNc/p4z  
at a given date                                         在某一特定时日 gB%"J
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attestation                                         鉴证，公证 _PGd\>Ve  
attestation service                             鉴证服务 0nBDF79  
audit adjustment                                审计调整 : Wtpg   
audit areas                                        审计领域 I5QtPqB>  
audit conclusion                                审计结论 a>-qHX-l  
audit effectiveness                             审计效果 B[h^]k  
audit efficiency                                  审计效率 4o";p}[b  
audit engagement letter                      审计业务约定书 /oJ &\p I  
audit evidence                                          审计证据 ]a.^F
 
audit fee                                    审计费 $y.0h(  
audit files                                          审计档案 G$KQgUN~[  
audit findings                                     审计中发现的事项 R -<8j`[0  
audit implementation stage                        审计实施阶段 ? [5>
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audit mark                                        审计标识 raSga'uT;  
audit materiality                                 审计重要性 E ?bqEW (  
audit method                                     审计方法 !/a6;:_y  
audit objective                                         审计目标，审计目的 h 2JmRO  
audit of financial statements                      会计报表审计，财务报表审计 eU`O=uE   
audit opinion                                     审计意见 p{v*/<.;  
audit period                                      被审计期间，被审计年度 X!ldL|Ua%  
audit plan                                          审计计划 _cC!rq U1  
audit planning                                    编制审计计划，制定审计计划，审计计划 Tb;,t=;u  
audit planning stage                                  审计计划阶段 SHB'g){P  
audit procedure                                审计程序  (~bx%  
audit programme                               审计程序表，具体审计计划 _NwHT`O[  
audit report                                       审计报告 3b#L*-  
audit report with a disclaimer of opinion           拒绝表示意见审计报告
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audit report with a qualified opinion                 有保留意见的审计报告 ;; {K##^l  
audit report with an adverse opinion                否定意见的审计报告 QBi]gT@&g  
audit report with dual dates                      双重日期审计报告 k' Fu&r  
audit reporting stage                                 审计报告阶段 g]N'6La  
audit responsibility                                   审计责任 tux0}|[^'  
audit results                                      审计结果 n'q:L(`M  
audit risk                                          审计风险 SO STtuT  
audit sampling                                          审计抽样 MwQ4&z#wh  
audit sampling techniques                         审计抽样方法，审计抽样技术 An`*![  
audit strategies                                  审计策略 4{vEW(  
audit summary                                         审计总结，审计小结 f52P1V]  
audit team                                         审计小组 f9<"  
audit test                                    审计测试 Y v22,|:  
audit trail                                          审计轨迹 ZmM /YPy  
audit work                                        审计工作 ~m4{GzB  
audit working paper                                 审计工作底稿 c!#DD;<Q  
audited financial statement                        审计会计报表，已审计财务报表 l!UF`C0g  
Auditing Guidelines (the～)                      审计规范指南 P,1[NW  
auditing standards                             审计准则 *htv:Sr  
audit-oriented working paper                          (审计)业务类工作底稿 |cK o#nfzZ  
authorisation                                     授权 Td~CnCor  
authorisation of transaction                       交易的授权 ?&v+-4%4PI  
availability                                         可获得性 -U'3kaX5
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balance                                      余额；差额；平衡 i4"BN,NZ{  
balance sheet                                    资产负债表 v(PwE B]  
bank                                                 银行 L#)F00/`  
bank account                                    银行账户，银行户头 ~%)u
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bank statement                                 银行对账单 <<a1a
 
barter transaction                              易货交易，以物换物交易 @& H Tt  
basis of audit                                    审计依据 GI:
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basis of preparation                                (会计报表的)编制基础 E"8cB]`|8  
book of account                               账目，账簿 rDr3)*H?0  
borrowing                                         借款，贷款，借债 jN.'%5Q?H  
branch                                              分支，分支机构，分店 K7o!,['W  
brought forward                                (账户余额等的)承上年，承上期，承上页 ^Yu<fFn  
budget                                              预算 e}V3dC^pU  
building                                      建筑物；大楼 ib$_x:OO"  
business conditions                                  业务情况，经营情况 Hrz#So\#  
business licence                               (企业等的)营业执照
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business relation                                业务关系 J-Xw}|>@  
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