[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 'ql<R0g  
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审计词汇英汉对照 fYlqaO4[  
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A bd[iD?epD]  
b{;LbHq+G  
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ability to continue as a going concern               持续经营能力 rq:sy=;  
acceptability                                     可接受性，可接受程度 o90[,  
acceptable level of detection risk                     检查风险的可接受水平 9&{HD  
acceptance of engagement                       接受委托 DuIgFp  
accepting the engagement for the first time              首次接受委托 iB
+ _+A  
access to asset                                         对资产的接触 dv?t;D@p!  
according to                                     根据，依据，依照 FBa-gm<9  
account balance                                账户余额 .x1.`Y   
account for                                       对……进行会计处理，核算；解释 Aa^w{D  
accounting                                        会计，会计学 X39%O'  
accounting advisory serve                        会计咨询服务 3*-!0  
accounting firm                                 会计师事务所 wpt5'|I  
accounting information                      会计信息，会计资料 "g5MltH  
accounting period                             会计期间 `bWc<
4T  
accounting policies                                   会计政策 GN+!o($  
accounting professional bodies                 会计职业组织，会计职业团体 |][PbN D  
accounting records                                   会计记录 I(<Trn  
accounting responsibility                           会计责任 k0
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accounting service                             会计服务 " "S&zN  
accounting standards                                会计准则 G`f|#-}  
Accounting Standards for Business Enterprises       企业会计准则 G> sqfYkK  
accounting system                             会计系统 %yK- Q,'O  
accounting treatment                                会计处理 3?TUt{3g  
accuracy                                    准确性，精确性 sn+ kFvk}S  
additional audit procedures                      追加审计程序 E,QD6<?[  
addressee                                         收件人，收信人 ;rl61d}NH#  
Administration of State-owned Assets  (the～)     国有资产管理局 QT4vjz+|  
administrative laws and regulations                 行政法规 f7Gs1{  
adverse impact                                 不利影响，负面影响 F(w<YU%6  
adverse opinion                                反对意见 MRzY<MD  
advisory group                                  咨询组，顾问组 'l3 DP  
agency fee                                        代理费，代理费用 XII' ,&  
aggregate                                          总计，合计为…… m?=J;r"Re  
alternation of document and record                 变造文件和记录 HC"yC;_  
alternative audit procedures                      替代审计程序，备选审计程序 h<7@3Ur  
amend                                              修改，修订 Z>*a:|  
amortisation                                      摊销 Mtn{63cK  
analytical capacity                             分析能力 oo1h"[  
analytical procedures                               分析性程序 ;aH3 {TS  
annual financial statements                        年度会计报表，年度财务报表 =FQH5iSd  
appendix                                          附录，附表 f||S?ns_  
applicable                                         适用的 jVna;o)  
applicable laws and regulations                 适用的法规 [_*?~  
application systems                                  应用系统 9TEAM<b;  
apply consistently                              一贯地执行，一贯地实施 tO3#kV\,  
appropriate                                       适当的，合适的； 4D6LP*  
征用，挪用 4}0Ry\ 6  
appropriate authorization                          适当的授权 /1eeNbd  
appropriateness of audit evidence                    审计证据的适当性 +ijxv  
approval                                    批准，核准 [S0wwWU |0  
assertion                                    (会计报表上的)认定；确认 $p*.[)  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 [}5mi?v  
asset                                                 资产，财产 <slrzc_>&  
asset restructuring                             资产重组 sIRfC< /P  
assignment of duties                                 职责的划分 +y\o^w4sT  
assistant                                     助理，助理人员 -}RGz_LO/  
associated company                                 联属公司，联营公司 ^ZFK:|Ju  
association                                        联合，结合；协会，社团 hb1eEn   
assumption                                       假设，假定 xdMY2u  
at a given date                                         在某一特定时日 l!:L<B  
attestation                                         鉴证，公证 !PgwFJ  
attestation service                             鉴证服务 yoM^6o^
,D  
audit adjustment                                审计调整 wWM[Hus  
audit areas                                        审计领域 ,M$h3B\;r  
audit conclusion                                审计结论 sYB2{w   
audit effectiveness                             审计效果 4r#4h4`y|  
audit efficiency                                  审计效率 !Oi':O
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audit engagement letter                      审计业务约定书 @ 0%[4  
audit evidence                                          审计证据 PoLk{{l3  
audit fee                                    审计费 3;AJp_;  
audit files                                          审计档案 |<%v`*  
audit findings                                     审计中发现的事项 DeI3(o7  
audit implementation stage                        审计实施阶段 t(}g;O-  
audit mark                                        审计标识 YR[I,j  
audit materiality                                 审计重要性 RQ4+EW1
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audit method                                     审计方法 A.(e=;0bu  
audit objective                                         审计目标，审计目的 LtV,djk  
audit of financial statements                      会计报表审计，财务报表审计 GtKSA#oYZB  
audit opinion                                     审计意见 i/PL!'oq  
audit period                                      被审计期间，被审计年度 t >Rh  
audit plan                                          审计计划 @S 0mNA  
audit planning                                    编制审计计划，制定审计计划，审计计划 T/:6Z  
audit planning stage                                  审计计划阶段 NHe[,nIV  
audit procedure                                审计程序 Az/B/BLB  
audit programme                               审计程序表，具体审计计划 fnIF<Zt  
audit report                                       审计报告 ,o}CBB! k  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 R:[#OH.c  
audit report with a qualified opinion                 有保留意见的审计报告 ndw&F'.r  
audit report with an adverse opinion                否定意见的审计报告 gL`aLg_  
audit report with dual dates                      双重日期审计报告 t+M'05-U2  
audit reporting stage                                 审计报告阶段 x+v&3YF
 
audit responsibility                                   审计责任 7R
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audit results                                      审计结果 bk]g}s  
audit risk                                          审计风险 5uJ!)Q  
audit sampling                                          审计抽样 h~O^~"jc  
audit sampling techniques                         审计抽样方法，审计抽样技术 z'\BZ5riX<  
audit strategies                                  审计策略 &#OF,_6"m  
audit summary                                         审计总结，审计小结 cv. j  
audit team                                         审计小组 c=aZ[  
audit test                                    审计测试 qRq4PQ@  
audit trail                                          审计轨迹 -J0I2D  
audit work                                        审计工作 =Z..&H5i  
audit working paper                                 审计工作底稿 l< HnPR/  
audited financial statement                        审计会计报表，已审计财务报表 OHv9|&Tpl  
Auditing Guidelines (the～)                      审计规范指南 `
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auditing standards                             审计准则 n*caP9B  
audit-oriented working paper                          (审计)业务类工作底稿 WkV0,_(
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authorisation                                     授权 f
S p  
authorisation of transaction                       交易的授权 g"`jWSt7Q  
availability                                         可获得性 qHPinxewx  
B L]l?_#*x  
balance                                      余额；差额；平衡 S'`RP2P  
balance sheet                                    资产负债表 ->Fsmb+R  
bank                                                 银行 5?|y%YH;R\  
bank account                                    银行账户，银行户头 z>b^Ui0  
bank statement                                 银行对账单 =% |f-x  
barter transaction                              易货交易，以物换物交易 l9n$cv^  
basis of audit                                    审计依据 rl-#Ez  
basis of preparation                                (会计报表的)编制基础 j$4lyDfD  
book of account                               账目，账簿 3ouo4tf$H.  
borrowing                                         借款，贷款，借债 {MUO25s02  
branch                                              分支，分支机构，分店 B_C."{
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brought forward                                (账户余额等的)承上年，承上期，承上页 iF_u/#  
budget                                              预算 v~0l Ze  
building                                      建筑物；大楼 b#n  
business conditions                                  业务情况，经营情况 !uA'0U?ky  
business licence                               (企业等的)营业执照 -VP_Aw$  
business relation                                业务关系 \w-3Spk*  
QBA{*@ A-  

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