[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"W13*j!  
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审计词汇英汉对照 >X*tMhcb  
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ability to continue as a going concern               持续经营能力 <1D|TrP  
acceptability                                     可接受性，可接受程度 i+*!"/De  
acceptable level of detection risk                     检查风险的可接受水平 <xOX+D  
acceptance of engagement                       接受委托 hH8&g%{2  
accepting the engagement for the first time              首次接受委托 Lnr9*dm6q  
access to asset                                         对资产的接触 d~LoHp  
according to                                     根据，依据，依照 ci~#G[_$S  
account balance                                账户余额 =*2,^j  
account for                                       对……进行会计处理，核算；解释 6p9fq3~7Y  
accounting                                        会计，会计学 'a['lF  
accounting advisory serve                        会计咨询服务 ;)(g$r^_i  
accounting firm                                 会计师事务所 9zu;OK%  
accounting information                      会计信息，会计资料 Ax;[Em?
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accounting period                             会计期间 ju"z  
accounting policies                                   会计政策 *GT=U(d  
accounting professional bodies                 会计职业组织，会计职业团体 513,k$7  
accounting records                                   会计记录 qb>41j9_t  
accounting responsibility                           会计责任
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accounting service                             会计服务
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accounting standards                                会计准则 |kYlh5/c d  
Accounting Standards for Business Enterprises       企业会计准则 qs5>`skX  
accounting system                             会计系统 [n2B6Px  
accounting treatment                                会计处理 95l)s],  
accuracy                                    准确性，精确性 u^" I3u8$  
additional audit procedures                      追加审计程序 :GXF=Df  
addressee                                         收件人，收信人 b3ohTmy
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Administration of State-owned Assets  (the～)     国有资产管理局 T6U/}&{O  
administrative laws and regulations                 行政法规 -*C WF|<G  
adverse impact                                 不利影响，负面影响 B/twak\  
adverse opinion                                反对意见
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advisory group                                  咨询组，顾问组 `q^#u  
agency fee                                        代理费，代理费用 uoS:-v}/Y~  
aggregate                                          总计，合计为…… ;tjOEmIiU  
alternation of document and record                 变造文件和记录 U'fP  
alternative audit procedures                      替代审计程序，备选审计程序 )9]a  
amend                                              修改，修订 cq1 5@a mX  
amortisation                                      摊销 NAGM3{\5v$  
analytical capacity                             分析能力 0a~t  
analytical procedures                               分析性程序 SH%NYjj  
annual financial statements                        年度会计报表，年度财务报表 O=B=0  
appendix                                          附录，附表 f9.?+.^_  
applicable                                         适用的 -'! J?~  
applicable laws and regulations                 适用的法规 sg2;"E@  
application systems                                  应用系统 \T7Mt|f:5  
apply consistently                              一贯地执行，一贯地实施 Ep7MU&O0iK  
appropriate                                       适当的，合适的； !GcBNQ1p+7  
征用，挪用 ;*A'2ymXUT  
appropriate authorization                          适当的授权 ul ~ux$a  
appropriateness of audit evidence                    审计证据的适当性 %5o2I_Cjz  
approval                                    批准，核准 YKyno?m  
assertion                                    (会计报表上的)认定；确认 #[+# bw_6  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 c4Ebre-Oa  
asset                                                 资产，财产 )GD7rsC`<  
asset restructuring                             资产重组 %~u]|q<{  
assignment of duties                                 职责的划分 I'/3_AX  
assistant                                     助理，助理人员 bJ
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associated company                                 联属公司，联营公司 [h/T IGE\  
association                                        联合，结合；协会，社团 0dchOUj  
assumption                                       假设，假定 L)e"qC_-  
at a given date                                         在某一特定时日 F- &tSU,  
attestation                                         鉴证，公证 OUX7 *_  
attestation service                             鉴证服务 5^B79A"}  
audit adjustment                                审计调整 AZj&;!}  
audit areas                                        审计领域 ]PXM;w  
audit conclusion                                审计结论 M(%H  
audit effectiveness                             审计效果 3:J>-MO  
audit efficiency                                  审计效率 "#Rh\DQ  
audit engagement letter                      审计业务约定书 i'IT,jz!  
audit evidence                                          审计证据 ~tDYo)hH8  
audit fee                                    审计费 SE'Im  
audit files                                          审计档案 @\K[WqF$$q  
audit findings                                     审计中发现的事项 rB>ge]$.  
audit implementation stage                        审计实施阶段 mQ"~x]  
audit mark                                        审计标识 r&gvP|W%  
audit materiality                                 审计重要性 @X==[gQ  
audit method                                     审计方法 Fr9/TI  
audit objective                                         审计目标，审计目的 L Eb$Fd  
audit of financial statements                      会计报表审计，财务报表审计 6Yu:v  
audit opinion                                     审计意见 V6]6KP#D  
audit period                                      被审计期间，被审计年度 M\ATT%b:  
audit plan                                          审计计划 +|A`~\@N  
audit planning                                    编制审计计划，制定审计计划，审计计划 DIC*{aBf  
audit planning stage                                  审计计划阶段 ZpTDM1ro  
audit procedure                                审计程序 s8h *nZ)v  
audit programme                               审计程序表，具体审计计划 d0El2Ct8  
audit report                                       审计报告 \J'}CX*aQ  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 T{{:p\<]_  
audit report with a qualified opinion                 有保留意见的审计报告 _$~>O7  
audit report with an adverse opinion                否定意见的审计报告 +VIA@`4  
audit report with dual dates                      双重日期审计报告 VkQ@c;C  
audit reporting stage                                 审计报告阶段 p3s i\Fm!  
audit responsibility                                   审计责任 inut'@=G/  
audit results                                      审计结果 #<{v~sVp&  
audit risk                                          审计风险 qZ1'uln=C-  
audit sampling                                          审计抽样 s9- qR_  
audit sampling techniques                         审计抽样方法，审计抽样技术 PR:k--)D  
audit strategies                                  审计策略 )Z7Vm2a  
audit summary                                         审计总结，审计小结 2W AeSUX  
audit team                                         审计小组 O]N/(pe:d  
audit test                                    审计测试 fBSa8D3}`  
audit trail                                          审计轨迹 -3Kh >b)  
audit work                                        审计工作 WAu
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audit working paper                                 审计工作底稿 7;>|9k  
audited financial statement                        审计会计报表，已审计财务报表 K;F1'5+=D  
Auditing Guidelines (the～)                      审计规范指南 2Tp2{"sB>A  
auditing standards                             审计准则 }(EH5jZ'  
audit-oriented working paper                          (审计)业务类工作底稿 8$(I! ;  
authorisation                                     授权 DAn2Pqf  
authorisation of transaction                       交易的授权  RGW@@  
availability                                         可获得性 rXx#<7`  
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balance                                      余额；差额；平衡 F};R  
balance sheet                                    资产负债表 & 3#7>
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bank                                                 银行 8^7Oc,:~  
bank account                                    银行账户，银行户头 (x=$b(I   
bank statement                                 银行对账单 H& |/|\8F  
barter transaction                              易货交易，以物换物交易 n0( Q/  
basis of audit                                    审计依据 \&"C  
basis of preparation                                (会计报表的)编制基础 wh$bDTCj  
book of account                               账目，账簿 MN?aPpr>  
borrowing                                         借款，贷款，借债 0eY!Z._^  
branch                                              分支，分支机构，分店 qBEp |V  
brought forward                                (账户余额等的)承上年，承上期，承上页 (r|m&/  
budget                                              预算 zv]ZEWVzc  
building                                      建筑物；大楼 kK&w5'  
business conditions                                  业务情况，经营情况 U1\7Hcs$  
business licence                               (企业等的)营业执照 yRXML\Ge  
business relation                                业务关系 0 QTI;3  
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