[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 "<&) G{  
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审计词汇英汉对照 _RE;}1rb,  
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ability to continue as a going concern               持续经营能力 (#8B  
acceptability                                     可接受性，可接受程度 l cK4 Uq\q  
acceptable level of detection risk                     检查风险的可接受水平 C=qL0  
acceptance of engagement                       接受委托 L}rYh`bUP[  
accepting the engagement for the first time              首次接受委托 izs=5
 
access to asset                                         对资产的接触 I>{o]^xw-D  
according to                                     根据，依据，依照 R5&<\RI0  
account balance                                账户余额 iP6?[pl8  
account for                                       对……进行会计处理，核算；解释 d|> /eb.R  
accounting                                        会计，会计学 \}W !  
accounting advisory serve                        会计咨询服务 zwk&3  
accounting firm                                 会计师事务所 L8(2or  
accounting information                      会计信息，会计资料 $$i Gs6az  
accounting period                             会计期间 "RgP!  
accounting policies                                   会计政策 S_?sJwM  
accounting professional bodies                 会计职业组织，会计职业团体 3!{Tw6A8(  
accounting records                                   会计记录 C-XJe~  
accounting responsibility                           会计责任 oR Ze?h^r#  
accounting service                             会计服务 w|abaMam  
accounting standards                                会计准则 88l1g,`**  
Accounting Standards for Business Enterprises       企业会计准则 NS-0-o|4#  
accounting system                             会计系统 xjD."q  
accounting treatment                                会计处理 Q]e]\J  
accuracy                                    准确性，精确性 HuR774f[  
additional audit procedures                      追加审计程序 H!'4A&  
addressee                                         收件人，收信人 /B)2 L]6p  
Administration of State-owned Assets  (the～)     国有资产管理局 QseV\;z  
administrative laws and regulations                 行政法规 5p6/dlN-a  
adverse impact                                 不利影响，负面影响 3aU5rbi|B  
adverse opinion                                反对意见 uh`5:V  
advisory group                                  咨询组，顾问组 &j,#5f(  
agency fee                                        代理费，代理费用 >~_z#2PA  
aggregate                                          总计，合计为…… (,KzyR=*'  
alternation of document and record                 变造文件和记录 31
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alternative audit procedures                      替代审计程序，备选审计程序 9WI 5\`*"  
amend                                              修改，修订 rgDl%X2B  
amortisation                                      摊销 c\/-*OYr<  
analytical capacity                             分析能力 _]-8gr-T  
analytical procedures                               分析性程序 +*,!q7Gt  
annual financial statements                        年度会计报表，年度财务报表 bg|dV  
appendix                                          附录，附表 LH.Gf  
applicable                                         适用的 s\<UDW  
applicable laws and regulations                 适用的法规 <@[;IX`YN  
application systems                                  应用系统 JI cm$  
apply consistently                              一贯地执行，一贯地实施 -xbs'[  
appropriate                                       适当的，合适的；  A@9\Qd  
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appropriate authorization                          适当的授权 g/}d> 6  
appropriateness of audit evidence                    审计证据的适当性 (:F]@vT  
approval                                    批准，核准 M V2$
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assertion                                    (会计报表上的)认定；确认 l(Dr@LB~  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 :aBm,q9i:}  
asset                                                 资产，财产 J%n#uUs  
asset restructuring                             资产重组 )_\;l%&  
assignment of duties                                 职责的划分 {~w(pAx  
assistant                                     助理，助理人员 u80C>sQ  
associated company                                 联属公司，联营公司 HDTA`h?t;  
association                                        联合，结合；协会，社团 [+QyKyhTO  
assumption                                       假设，假定 x)Zb:"  
at a given date                                         在某一特定时日 RN
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attestation                                         鉴证，公证 'IFA>}e7
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attestation service                             鉴证服务 %?, 7!|Ls  
audit adjustment                                审计调整 QT z N  
audit areas                                        审计领域 Na@;F{  
audit conclusion                                审计结论 5*+DN U@  
audit effectiveness                             审计效果 #Hz9@ H  
audit efficiency                                  审计效率 &-{%G=5~e%  
audit engagement letter                      审计业务约定书 d
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audit evidence                                          审计证据  v\CBw"  
audit fee                                    审计费 I?E+  
audit files                                          审计档案 ]uF7HX7
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audit findings                                     审计中发现的事项 }EYmz/nN  
audit implementation stage                        审计实施阶段 $${3I4  
audit mark                                        审计标识 wVFa51a)yy  
audit materiality                                 审计重要性 V8nQ/9R;  
audit method                                     审计方法 v#d(Kj  
audit objective                                         审计目标，审计目的 ~5h4 Gy)  
audit of financial statements                      会计报表审计，财务报表审计 ~cyKPg6  
audit opinion                                     审计意见 B8?9L8M}  
audit period                                      被审计期间，被审计年度 lNf);!}SM  
audit plan                                          审计计划 ;Z`a[\i':  
audit planning                                    编制审计计划，制定审计计划，审计计划 Ph%ylS/T{  
audit planning stage                                  审计计划阶段 I'^XEl?  
audit procedure                                审计程序 4n@>gW  
audit programme                               审计程序表，具体审计计划 Pz[UAJ  
audit report                                       审计报告 2wnk~URj  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 "U"fsAc#  
audit report with a qualified opinion                 有保留意见的审计报告 <bo^uw  
audit report with an adverse opinion                否定意见的审计报告  :\'1x  
audit report with dual dates                      双重日期审计报告 3 !8#wn  
audit reporting stage                                 审计报告阶段 &WL N   
audit responsibility                                   审计责任 ,Y jjL  
audit results                                      审计结果 04&S.#+(  
audit risk                                          审计风险 ;?@Rq"*  
audit sampling                                          审计抽样 }yn%_KQ0  
audit sampling techniques                         审计抽样方法，审计抽样技术 ZMZWO$"K1  
audit strategies                                  审计策略 8+dsTX` |S  
audit summary                                         审计总结，审计小结 |bSAn*6b  
audit team                                         审计小组 0^Vw^] w  
audit test                                    审计测试 k{lo'  
audit trail                                          审计轨迹 h.]^o*DJ  
audit work                                        审计工作 gY
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audit working paper                                 审计工作底稿 =,q/FY:  
audited financial statement                        审计会计报表，已审计财务报表 d*e8P ep  
Auditing Guidelines (the～)                      审计规范指南 @%2crJnkS  
auditing standards                             审计准则 wJJ|]^0.  
audit-oriented working paper                          (审计)业务类工作底稿 Lg(G&ljE@k  
authorisation                                     授权 PX_9i@ZG  
authorisation of transaction                       交易的授权 BeQ'\#q,  
availability                                         可获得性 v;G/8>GRy  
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balance                                      余额；差额；平衡 r>|S4O  
balance sheet                                    资产负债表 }Hg\ tj}i  
bank                                                 银行 iG"v  
bank account                                    银行账户，银行户头 ,1B4FAR&  
bank statement                                 银行对账单 :UH*Wft1  
barter transaction                              易货交易，以物换物交易 #:yAi_Ct  
basis of audit                                    审计依据 H1%o)'Kut4  
basis of preparation                                (会计报表的)编制基础 U';)]vB$  
book of account                               账目，账簿 :|S[i('  
borrowing                                         借款，贷款，借债
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branch                                              分支，分支机构，分店 #K@!jh)y^  
brought forward                                (账户余额等的)承上年，承上期，承上页 bv(+$YR  
budget                                              预算 L\"wz scn  
building                                      建筑物；大楼 87
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business conditions                                  业务情况，经营情况 T,a{mi.hNR  
business licence                               (企业等的)营业执照 v(JjvN21  
business relation                                业务关系  J Q*~le*  
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