[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 -8)Hulo/{U  
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审计词汇英汉对照 |sGJum&=  
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ability to continue as a going concern               持续经营能力 g[~{iu_$d  
acceptability                                     可接受性，可接受程度 #w''WOk@ZG  
acceptable level of detection risk                     检查风险的可接受水平 X@kgc&`0  
acceptance of engagement                       接受委托 ~7b#BXzP  
accepting the engagement for the first time              首次接受委托 ?b7ttlX{  
access to asset                                         对资产的接触 ;L$-_Z  
according to                                     根据，依据，依照 eBa#Z1Z  
account balance                                账户余额 ]aIHd]B  
account for                                       对……进行会计处理，核算；解释 Fx!D:.)/G  
accounting                                        会计，会计学 N_92,xI#  
accounting advisory serve                        会计咨询服务 ,#XXwm ^I  
accounting firm                                 会计师事务所 r`-8+"P  
accounting information                      会计信息，会计资料 ] \rQ{N o  
accounting period                             会计期间 *$O5.`]  
accounting policies                                   会计政策 |dxWO  
accounting professional bodies                 会计职业组织，会计职业团体 ViW2q"4=  
accounting records                                   会计记录 Ko&4{}/  
accounting responsibility                           会计责任 =R:O`qdC4e  
accounting service                             会计服务 s/ABT.ZO  
accounting standards                                会计准则 B*:I -5  
Accounting Standards for Business Enterprises       企业会计准则 f@`|2wG  
accounting system                             会计系统 4M%|N  
accounting treatment                                会计处理 BvvjaC  
accuracy                                    准确性，精确性 A,&711Y  
additional audit procedures                      追加审计程序 1
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addressee                                         收件人，收信人 jOCV )V9}  
Administration of State-owned Assets  (the～)     国有资产管理局 qMEd R;o  
administrative laws and regulations                 行政法规 RR=WD-l  
adverse impact                                 不利影响，负面影响 8AW}7.<5  
adverse opinion                                反对意见 #6a!OQj  
advisory group                                  咨询组，顾问组 b ~UWFX#U  
agency fee                                        代理费，代理费用 a;bmlV04  
aggregate                                          总计，合计为…… h1?xfdvGd  
alternation of document and record                 变造文件和记录 jW7ffb `O  
alternative audit procedures                      替代审计程序，备选审计程序 sf$ hsPC^  
amend                                              修改，修订 _#
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amortisation                                      摊销 [f:&aS+  
analytical capacity                             分析能力 8Vz!zYl  
analytical procedures                               分析性程序 kxJs4BY
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annual financial statements                        年度会计报表，年度财务报表 o6^ETQ  
appendix                                          附录，附表 q0q-Coh>  
applicable                                         适用的 y_>DszRN`u  
applicable laws and regulations                 适用的法规 HY_>sD  
application systems                                  应用系统 7:g_
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apply consistently                              一贯地执行，一贯地实施 K. B\F)K  
appropriate                                       适当的，合适的； j|8!gW  
征用，挪用 q{V e%8$"  
appropriate authorization                          适当的授权 6|lsG6uf  
appropriateness of audit evidence                    审计证据的适当性 W;8A{3q%N0  
approval                                    批准，核准 ^X6e\]yj  
assertion                                    (会计报表上的)认定；确认 iz^a Qx/  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 ;07$G+['  
asset                                                 资产，财产 i`52tH y_  
asset restructuring                             资产重组 :Z/\U*6~  
assignment of duties                                 职责的划分 PZru:.Mh  
assistant                                     助理，助理人员 J;<dO7j5  
associated company                                 联属公司，联营公司 gJp6ReZ#  
association                                        联合，结合；协会，社团 3{.]!  
assumption                                       假设，假定 p*<I_QM!  
at a given date                                         在某一特定时日 4<tbZP3/6)  
attestation                                         鉴证，公证 B#
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attestation service                             鉴证服务 sMAj?]hI$  
audit adjustment                                审计调整 EZ>(}  
audit areas                                        审计领域 v6DjNyg<x  
audit conclusion                                审计结论 #
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audit effectiveness                             审计效果 vn*K\,  
audit efficiency                                  审计效率 S]=.p-Am  
audit engagement letter                      审计业务约定书 s]e`q4ip  
audit evidence                                          审计证据 _QHk&-Lp  
audit fee                                    审计费 w:nH_x#C4  
audit files                                          审计档案 q_^yma  
audit findings                                     审计中发现的事项 q|%+?j(  
audit implementation stage                        审计实施阶段 QuMv1)n  
audit mark                                        审计标识 (;=|2N>7  
audit materiality                                 审计重要性 &\ca ? #  
audit method                                     审计方法 prt(xr4@  
audit objective                                         审计目标，审计目的  z9&j  
audit of financial statements                      会计报表审计，财务报表审计 Lj|wFV  
audit opinion                                     审计意见
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audit period                                      被审计期间，被审计年度 _t"[p_llo  
audit plan                                          审计计划 P<Z` 8a[  
audit planning                                    编制审计计划，制定审计计划，审计计划 o "0~  
audit planning stage                                  审计计划阶段 b 1.S21  
audit procedure                                审计程序 s>G]U)d<'  
audit programme                               审计程序表，具体审计计划 }D!tB  
audit report                                       审计报告 UrciCOQf  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 PX?%}~ v  
audit report with a qualified opinion                 有保留意见的审计报告 |5`e
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audit report with an adverse opinion                否定意见的审计报告 ,[ppETz  
audit report with dual dates                      双重日期审计报告 0\"#Xa+}8  
audit reporting stage                                 审计报告阶段 7xB]Z;:  
audit responsibility                                   审计责任 JFc,f  
audit results                                      审计结果 4~A$u^scn  
audit risk                                          审计风险 l x;87MDs  
audit sampling                                          审计抽样 ;X]B0KFe7  
audit sampling techniques                         审计抽样方法，审计抽样技术 XP
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audit strategies                                  审计策略 ^ )"Il  
audit summary                                         审计总结，审计小结 '_7rooU9  
audit team                                         审计小组 ceJ#>Rj  
audit test                                    审计测试 #%ld~dgz-  
audit trail                                          审计轨迹 ^HR8.9^[1u  
audit work                                        审计工作 &-o5lrq  
audit working paper                                 审计工作底稿 j&/+/s9N  
audited financial statement                        审计会计报表，已审计财务报表 >`&2]Wc)  
Auditing Guidelines (the～)                      审计规范指南 6ERMn"[_w  
auditing standards                             审计准则 aaf}AIL.  
audit-oriented working paper                          (审计)业务类工作底稿 [*It' J^  
authorisation                                     授权 :qqG%RB  
authorisation of transaction                       交易的授权 2! }F+^8'P  
availability                                         可获得性 CV^%'HIs?+  
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balance                                      余额；差额；平衡 o:cTc:l)  
balance sheet                                    资产负债表 T<>B5G~%  
bank                                                 银行 UkD\ma  
bank account                                    银行账户，银行户头 (x/:j*`K  
bank statement                                 银行对账单 6&'kN2  
barter transaction                              易货交易，以物换物交易 FXY>o>K%h  
basis of audit                                    审计依据 V;RgO}  
basis of preparation                                (会计报表的)编制基础 6 %aaK|0  
book of account                               账目，账簿 kl~/tbf
 
borrowing                                         借款，贷款，借债 *^g]QQ  
branch                                              分支，分支机构，分店 .]KC*2  
brought forward                                (账户余额等的)承上年，承上期，承上页 aY,Bt
 
budget                                              预算 [G|

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building                                      建筑物；大楼 3B%7SX  
business conditions                                  业务情况，经营情况 ( sl{Rgxe*  
business licence                               (企业等的)营业执照 V.$tq  
business relation                                业务关系 ><IWF#kUA  
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