[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 4NmLbM&C8  
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审计词汇英汉对照 `HsI)RmX  
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ability to continue as a going concern               持续经营能力 7By&cdl  
acceptability                                     可接受性，可接受程度 <z-+{-?z~  
acceptable level of detection risk                     检查风险的可接受水平 b$eZ>X  
acceptance of engagement                       接受委托 'E1m-kJz  
accepting the engagement for the first time              首次接受委托 Blv@u?  
access to asset                                         对资产的接触 %
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according to                                     根据，依据，依照 v,,Dz8!Ty  
account balance                                账户余额 N uq/y=  
account for                                       对……进行会计处理，核算；解释 3[iHe+U(  
accounting                                        会计，会计学 Z=>#|pW,)  
accounting advisory serve                        会计咨询服务 A$o?_  
accounting firm                                 会计师事务所 lag%}^  
accounting information                      会计信息，会计资料 $oH?7sj  
accounting period                             会计期间 #Ue_  
accounting policies                                   会计政策 VeWvSIP,EQ  
accounting professional bodies                 会计职业组织，会计职业团体 4$jb
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accounting records                                   会计记录 kY`L[1G$  
accounting responsibility                           会计责任 wm _o(Z}  
accounting service                             会计服务 [V.#w|n  
accounting standards                                会计准则 l*<RKY8  
Accounting Standards for Business Enterprises       企业会计准则 Fs;_z9ej-u  
accounting system                             会计系统 OqA#4h4^  
accounting treatment                                会计处理  #Up X  
accuracy                                    准确性，精确性 ($Ck5`_MK  
additional audit procedures                      追加审计程序 Ra^GbT|Z
 
addressee                                         收件人，收信人 d@_|  
Administration of State-owned Assets  (the～)     国有资产管理局 I]Jz[{~1  
administrative laws and regulations                 行政法规 44(l1xEN+  
adverse impact                                 不利影响，负面影响 =$awUy  
adverse opinion                                反对意见 hha^:,  
advisory group                                  咨询组，顾问组 84u%_4/  
agency fee                                        代理费，代理费用 4Rev7Mc  
aggregate                                          总计，合计为…… ^%k[YJtB=i  
alternation of document and record                 变造文件和记录 V<G=pPC'H  
alternative audit procedures                      替代审计程序，备选审计程序 AF-uTf  
amend                                              修改，修订 @EzO bE{  
amortisation                                      摊销 AH#klYK  
analytical capacity                             分析能力 uPveAK}h  
analytical procedures                               分析性程序 O%?d0K  
annual financial statements                        年度会计报表，年度财务报表 D\i8WU  
appendix                                          附录，附表 k874tD  
applicable                                         适用的 .3yxg}E>{  
applicable laws and regulations                 适用的法规 Ud[Zv?tA:  
application systems                                  应用系统 l9Sx'<  
apply consistently                              一贯地执行，一贯地实施 0NMekVi
 
appropriate                                       适当的，合适的； COk;z.Kn  
征用，挪用 |]8Hh>  
appropriate authorization                          适当的授权 Pn|*(sTl  
appropriateness of audit evidence                    审计证据的适当性 MC&sM-/  
approval                                    批准，核准 XKt">W  
assertion                                    (会计报表上的)认定；确认 iN+Tig?c  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 Auz.wes  
asset                                                 资产，财产 aL%amL6CX  
asset restructuring                             资产重组 'CSIC8M<j  
assignment of duties                                 职责的划分 j[<}l&  
assistant                                     助理，助理人员 (:2,Rr1"  
associated company                                 联属公司，联营公司 ?XNQ_m8f  
association                                        联合，结合；协会，社团 K}p!W"!o  
assumption                                       假设，假定 vkQkU,q  
at a given date                                         在某一特定时日 iI(7{$y  
attestation                                         鉴证，公证 t^zmvPDK  
attestation service                             鉴证服务 ,3tcti~sZ  
audit adjustment                                审计调整 DHlCus=ic  
audit areas                                        审计领域 l3C%`[MB  
audit conclusion                                审计结论 O>j_xW]V  
audit effectiveness                             审计效果 <Fa]k'<^)  
audit efficiency                                  审计效率 :L!O/Bd8V  
audit engagement letter                      审计业务约定书 %t:pG}A>:C  
audit evidence                                          审计证据 8V$:th('  
audit fee                                    审计费 >uN)O-  
audit files                                          审计档案 g-Y2U}&  
audit findings                                     审计中发现的事项 {Bb:S"7NX  
audit implementation stage                        审计实施阶段 ZH<:YOQ  
audit mark                                        审计标识 mOkf   
audit materiality                                 审计重要性 E1uyMh-dy  
audit method                                     审计方法 `pzXh0}|  
audit objective                                         审计目标，审计目的 xbv  
audit of financial statements                      会计报表审计，财务报表审计 <cn{S`  
audit opinion                                     审计意见 ~\^h;A'3  
audit period                                      被审计期间，被审计年度 xF4>D!T%8  
audit plan                                          审计计划 :"4Pr/}rT  
audit planning                                    编制审计计划，制定审计计划，审计计划 |_^A$Hv  
audit planning stage                                  审计计划阶段 ?4 fXCb]7  
audit procedure                                审计程序 cnR.J  
audit programme                               审计程序表，具体审计计划 "X }@VT=  
audit report                                       审计报告 0*F{=X~L  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 LK1 r@  
audit report with a qualified opinion                 有保留意见的审计报告 RS>;$O_(M  
audit report with an adverse opinion                否定意见的审计报告 &(]@L\A  
audit report with dual dates                      双重日期审计报告 A1A/OU<Vb  
audit reporting stage                                 审计报告阶段 {{WA=\N8C  
audit responsibility                                   审计责任 1b,,uI_  
audit results                                      审计结果 K5fL{2V?  
audit risk                                          审计风险 &Q85Bq  
audit sampling                                          审计抽样 +v`?
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audit sampling techniques                         审计抽样方法，审计抽样技术 :q x d])-  
audit strategies                                  审计策略 8RfFP\AP  
audit summary                                         审计总结，审计小结 ?x|8"*N  
audit team                                         审计小组 _rz*7-ks=  
audit test                                    审计测试 MifPZQ  
audit trail                                          审计轨迹 #=G[~m\  
audit work                                        审计工作 AI|8E8h+D  
audit working paper                                 审计工作底稿 JIl<4 %A  
audited financial statement                        审计会计报表，已审计财务报表 8d90B9  
Auditing Guidelines (the～)                      审计规范指南 4nfpPNt  
auditing standards                             审计准则 $&@L[[xl  
audit-oriented working paper                          (审计)业务类工作底稿 'ow`e j  
authorisation                                     授权 q^e
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authorisation of transaction                       交易的授权 &3SQVOW ~T  
availability                                         可获得性 vT#$`M<  
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balance                                      余额；差额；平衡 UKBVC AK  
balance sheet                                    资产负债表 c3X'Sv  
bank                                                 银行 <F=U(WWn9  
bank account                                    银行账户，银行户头 a5v}w7vL
 
bank statement                                 银行对账单 >> **n9\q  
barter transaction                              易货交易，以物换物交易 -gWqq7O  
basis of audit                                    审计依据 U9d 0nj9 j  
basis of preparation                                (会计报表的)编制基础 &vf%E@<  
book of account                               账目，账簿 |6%B2I&c  
borrowing                                         借款，贷款，借债 %V>Ss9;/8  
branch                                              分支，分支机构，分店 F ;o ^.  
brought forward                                (账户余额等的)承上年，承上期，承上页 P,2FH2Eyj  
budget                                              预算 5ayM}u%\~  
building                                      建筑物；大楼 bOt6q/f  
business conditions                                  业务情况，经营情况 !ys82  
business licence                               (企业等的)营业执照
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business relation                                业务关系 x-Kq=LFy.  
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