[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 w&7-:."1i  
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审计词汇英汉对照 V3u[{^^f  
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ability to continue as a going concern               持续经营能力 ]'F{uDm[  
acceptability                                     可接受性，可接受程度 JL4\%
 
acceptable level of detection risk                     检查风险的可接受水平 kMHupROj  
acceptance of engagement                       接受委托 dik+BBu5z  
accepting the engagement for the first time              首次接受委托 mb\}F9  
access to asset                                         对资产的接触 #D$vH  
according to                                     根据，依据，依照 U8z$=Wo  
account balance                                账户余额 {zc<:^r^  
account for                                       对……进行会计处理，核算；解释 ,HxsU,xiG  
accounting                                        会计，会计学 #w4=kWJ[  
accounting advisory serve                        会计咨询服务 I9`R LSn  
accounting firm                                 会计师事务所 ~_TmS9  
accounting information                      会计信息，会计资料 ;y7V-sf  
accounting period                             会计期间 ,xew3c'(W  
accounting policies                                   会计政策 ^ )Lh5   
accounting professional bodies                 会计职业组织，会计职业团体 F-)lRGw  
accounting records                                   会计记录 :H$D-pbJ4  
accounting responsibility                           会计责任 (c<Krc h  
accounting service                             会计服务 Ab<4F7  
accounting standards                                会计准则 `A)9   
Accounting Standards for Business Enterprises       企业会计准则 onM ~*E  
accounting system                             会计系统 7)IBIlV  
accounting treatment                                会计处理 |yi3y `f  
accuracy                                    准确性，精确性 :Gh* d)
 
additional audit procedures                      追加审计程序 e'oM%G[  
addressee                                         收件人，收信人 ,R1`/aRy  
Administration of State-owned Assets  (the～)     国有资产管理局 Ey77]\  
administrative laws and regulations                 行政法规 .-;K$'YG  
adverse impact                                 不利影响，负面影响 5O Ob(  
adverse opinion                                反对意见 p1Q[c0NMK  
advisory group                                  咨询组，顾问组 0}Y R=  
agency fee                                        代理费，代理费用 9lA@ K[  
aggregate                                          总计，合计为…… HM])m>KeT  
alternation of document and record                 变造文件和记录 {6v |d{V+e  
alternative audit procedures                      替代审计程序，备选审计程序 kyQ%qBv ^  
amend                                              修改，修订 Tw{H+B"uVz  
amortisation                                      摊销 qwu++9BM  
analytical capacity                             分析能力 O/wl";-  
analytical procedures                               分析性程序 8{HeHU  
annual financial statements                        年度会计报表，年度财务报表 #dDsI]E)  
appendix                                          附录，附表 *J!oV0#1  
applicable                                         适用的 5r<%xanXW/  
applicable laws and regulations                 适用的法规 xa`&/W >  
application systems                                  应用系统 ObIi$uJX  
apply consistently                              一贯地执行，一贯地实施 Tv<iHHp  
appropriate                                       适当的，合适的； (XJehdB0  
征用，挪用 C|Bk'<MI  
appropriate authorization                          适当的授权 >wjWX{&?  
appropriateness of audit evidence                    审计证据的适当性 (}fbs/8\p  
approval                                    批准，核准 OE-$P  
assertion                                    (会计报表上的)认定；确认 n37C"qJ/i  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 fMr6ZmB  
asset                                                 资产，财产
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asset restructuring                             资产重组 Wxg,y{(`  
assignment of duties                                 职责的划分 *$x/(!UE  
assistant                                     助理，助理人员 =iRi9r'l  
associated company                                 联属公司，联营公司 5nr}5bum  
association                                        联合，结合；协会，社团 GBvB0kC)c  
assumption                                       假设，假定 5+GW%U/  
at a given date                                         在某一特定时日
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attestation                                         鉴证，公证 l!\C"f1o,  
attestation service                             鉴证服务 ](NSpU|*  
audit adjustment                                审计调整 g/so3F%v .  
audit areas                                        审计领域 L1`^~m|  
audit conclusion                                审计结论 Q;{yIa$ $  
audit effectiveness                             审计效果 |v8>22y  
audit efficiency                                  审计效率 GEw
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audit engagement letter                      审计业务约定书 %}P^B^O  
audit evidence                                          审计证据 )$yqJ6y5  
audit fee                                    审计费 /a6\G.C5  
audit files                                          审计档案 R! ?8F4G  
audit findings                                     审计中发现的事项 ]Ole#L z}Q  
audit implementation stage                        审计实施阶段 T1;yw1/m5\  
audit mark                                        审计标识 RMDs~  
audit materiality                                 审计重要性 BD,JBu]  
audit method                                     审计方法 KO<fN,DR  
audit objective                                         审计目标，审计目的 dY/=-ymW  
audit of financial statements                      会计报表审计，财务报表审计 JGSeu
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audit opinion                                     审计意见
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audit period                                      被审计期间，被审计年度 O{&5/xBA  
audit plan                                          审计计划 iwCnW7:  
audit planning                                    编制审计计划，制定审计计划，审计计划 "j3Yu4_ks  
audit planning stage                                  审计计划阶段 8iD_md_[  
audit procedure                                审计程序 pq*b"Jku1  
audit programme                               审计程序表，具体审计计划 \P!v9LX(  
audit report                                       审计报告 3j0/&O N  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 .txgb  
audit report with a qualified opinion                 有保留意见的审计报告 p*W4^2(d  
audit report with an adverse opinion                否定意见的审计报告 >DQl&:-)t  
audit report with dual dates                      双重日期审计报告 ('W#r"  
audit reporting stage                                 审计报告阶段 q#I/N$F  
audit responsibility                                   审计责任 ]1%H.pF  
audit results                                      审计结果 B+ GPTQSTb  
audit risk                                          审计风险 n<\^&_a  
audit sampling                                          审计抽样 :q;vZ6Xd  
audit sampling techniques                         审计抽样方法，审计抽样技术 b`E0tZcJ  
audit strategies                                  审计策略 J'Yj_  
audit summary                                         审计总结，审计小结 W+a>*#*  
audit team                                         审计小组 9+9}^B5@A  
audit test                                    审计测试 >9F,=63A  
audit trail                                          审计轨迹 8;p6~&).C~  
audit work                                        审计工作 H0 km*5Sn  
audit working paper                                 审计工作底稿 aCX](sN  
audited financial statement                        审计会计报表，已审计财务报表 H]"Z_n_  
Auditing Guidelines (the～)                      审计规范指南 .Q?cNSWU  
auditing standards                             审计准则 0 '~Jr\4  
audit-oriented working paper                          (审计)业务类工作底稿 A2uSH@4  
authorisation                                     授权 I5Foh|)  
authorisation of transaction                       交易的授权 Q0,]Q ]_  
availability                                         可获得性 oj$D3  
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balance                                      余额；差额；平衡 +uKlg#wqc  
balance sheet                                    资产负债表 s}`ydwSg8  
bank                                                 银行 z>vz
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bank account                                    银行账户，银行户头
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bank statement                                 银行对账单
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barter transaction                              易货交易，以物换物交易 -'&MT :L  
basis of audit                                    审计依据 b L!NT}y`  
basis of preparation                                (会计报表的)编制基础 <N=
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book of account                               账目，账簿 "X>Z!>  
borrowing                                         借款，贷款，借债 !s?vj
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branch                                              分支，分支机构，分店 :De}5BMy  
brought forward                                (账户余额等的)承上年，承上期，承上页 U[c,cdA  
budget                                              预算 9HRYk13ae  
building                                      建筑物；大楼 Bca\grA
 
business conditions                                  业务情况，经营情况 .gv J;A7  
business licence                               (企业等的)营业执照 9O?.0L  
business relation                                业务关系 Vg\EAs>f  
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