[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 "T5jz#H#/  
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审计词汇英汉对照 RgoF4g+@  
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ability to continue as a going concern               持续经营能力 TSFrv8L  
acceptability                                     可接受性，可接受程度 ,zZH> P  
acceptable level of detection risk                     检查风险的可接受水平 :gRrM)n  
acceptance of engagement                       接受委托 *P *.'XM  
accepting the engagement for the first time              首次接受委托 Ds] .Ae  
access to asset                                         对资产的接触 mL1ZSX o!  
according to                                     根据，依据，依照 %u%;L+0Q[  
account balance                                账户余额 MMa`}wSs  
account for                                       对……进行会计处理，核算；解释 7vgRNzZoq  
accounting                                        会计，会计学 O8hx}dOjA  
accounting advisory serve                        会计咨询服务 1N _"Mm{  
accounting firm                                 会计师事务所 d >L8SL  
accounting information                      会计信息，会计资料 ,Z|O y|+'  
accounting period                             会计期间 0*:n<T9  
accounting policies                                   会计政策 rs4:jS
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accounting professional bodies                 会计职业组织，会计职业团体 fX9b1x  
accounting records                                   会计记录 >;G_o="X  
accounting responsibility                           会计责任 wa[J\lW  
accounting service                             会计服务 Onqapm0  
accounting standards                                会计准则 =KR^0<2r  
Accounting Standards for Business Enterprises       企业会计准则 X ([^i;mr  
accounting system                             会计系统 TH4f"h+B3"  
accounting treatment                                会计处理 + q2\3REzx  
accuracy                                    准确性，精确性 J-=fy^S5  
additional audit procedures                      追加审计程序 f4<~_ZGr  
addressee                                         收件人，收信人 LL:N/1ysG  
Administration of State-owned Assets  (the～)     国有资产管理局 8 u[.s`^  
administrative laws and regulations                 行政法规 ,^4"
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adverse impact                                 不利影响，负面影响 oBai9 [+  
adverse opinion                                反对意见 6R m dt  
advisory group                                  咨询组，顾问组 :OU(fz]  
agency fee                                        代理费，代理费用 e{2Za   
aggregate                                          总计，合计为…… fc:87ZR{K  
alternation of document and record                 变造文件和记录 im>/$!&OyI  
alternative audit procedures                      替代审计程序，备选审计程序 7 HL Uk3  
amend                                              修改，修订 \Q`#E'?  
amortisation                                      摊销 hBZh0xy  
analytical capacity                             分析能力 zGO_S\  
analytical procedures                               分析性程序 #/(L.5d[  
annual financial statements                        年度会计报表，年度财务报表 Lo'G
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appendix                                          附录，附表 tm34Z''.>  
applicable                                         适用的 +7"UF) ~k  
applicable laws and regulations                 适用的法规 B$=1@  
application systems                                  应用系统 /;TD n>lq  
apply consistently                              一贯地执行，一贯地实施 ~Gg19x.#uW  
appropriate                                       适当的，合适的； %D7^.  
征用，挪用 {>R933fap  
appropriate authorization                          适当的授权 `T2DGv  
appropriateness of audit evidence                    审计证据的适当性 P'5Lu  
approval                                    批准，核准 4wS!g10}  
assertion                                    (会计报表上的)认定；确认 |Qpo[E}a  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 w0>5#jq#r  
asset                                                 资产，财产 $43CNnf3N  
asset restructuring                             资产重组 @uxg;dyI~  
assignment of duties                                 职责的划分 kyB>]2  
assistant                                     助理，助理人员 <+ <o X"I  
associated company                                 联属公司，联营公司 Hb!A\;>  
association                                        联合，结合；协会，社团 5=poe@1g  
assumption                                       假设，假定 ^*NOG\BK@  
at a given date                                         在某一特定时日 !vr A\d  
attestation                                         鉴证，公证 ;%n(ARZ#  
attestation service                             鉴证服务 h1j1PRE  
audit adjustment                                审计调整 Q>=/u-  
audit areas                                        审计领域 E&vCzQ  
audit conclusion                                审计结论 R;/LB^X]  
audit effectiveness                             审计效果 y K2>ou  
audit efficiency                                  审计效率 [di&N!Ao  
audit engagement letter                      审计业务约定书 fK4O N'[R:  
audit evidence                                          审计证据 Zg])uM]\2i  
audit fee                                    审计费 '#r^W2  
audit files                                          审计档案 x6yO2Yo  
audit findings                                     审计中发现的事项 a'G[!"  
audit implementation stage                        审计实施阶段 ,(yaWd6  
audit mark                                        审计标识 e $5s],,n  
audit materiality                                 审计重要性 xUs1-O1i  
audit method                                     审计方法 KC\W6|NtGj  
audit objective                                         审计目标，审计目的 VDy_s8Z#  
audit of financial statements                      会计报表审计，财务报表审计 (n{!~'3  
audit opinion                                     审计意见 xiQd[[(sM  
audit period                                      被审计期间，被审计年度 sMw"C~XL  
audit plan                                          审计计划 L-3wez;hm  
audit planning                                    编制审计计划，制定审计计划，审计计划 BI6`@}%7>  
audit planning stage                                  审计计划阶段 TsRbIq[  
audit procedure                                审计程序 XOY\NMo  
audit programme                               审计程序表，具体审计计划 ,Hc,]TPC4  
audit report                                       审计报告 x A ZRl  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 IC.R4-  
audit report with a qualified opinion                 有保留意见的审计报告 <daBP[  
audit report with an adverse opinion                否定意见的审计报告 '^t(=02J  
audit report with dual dates                      双重日期审计报告 fVBu?<=d  
audit reporting stage                                 审计报告阶段 A%#."2vq~  
audit responsibility                                   审计责任 ~!dO2\X+  
audit results                                      审计结果 ^W ,x  
audit risk                                          审计风险 
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audit sampling                                          审计抽样 yH@2nAn  
audit sampling techniques                         审计抽样方法，审计抽样技术 qB=%8$J  
audit strategies                                  审计策略 =$%_asQJ  
audit summary                                         审计总结，审计小结 Q"{Q]IT  
audit team                                         审计小组 k$K>ml/h  
audit test                                    审计测试 A `=.F  
audit trail                                          审计轨迹 cA B^]j  
audit work                                        审计工作 oo,3mat2C  
audit working paper                                 审计工作底稿 0bMbM^xV6  
audited financial statement                        审计会计报表，已审计财务报表 af2yng  
Auditing Guidelines (the～)                      审计规范指南 a`QKNrA2  
auditing standards                             审计准则 T;JA.=I  
audit-oriented working paper                          (审计)业务类工作底稿 Z|Xv_Xo|4  
authorisation                                     授权
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authorisation of transaction                       交易的授权 A&;Pt/#'  
availability                                         可获得性 <3aW3i/jTc  
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balance                                      余额；差额；平衡 >!2d77I  
balance sheet                                    资产负债表 [U?a %$G>  
bank                                                 银行 Ja6PX P]'  
bank account                                    银行账户，银行户头 k;y5nXIlN  
bank statement                                 银行对账单 ?t];GNU` l  
barter transaction                              易货交易，以物换物交易 SSI('6Z/  
basis of audit                                    审计依据 |h1Y3  
basis of preparation                                (会计报表的)编制基础 +aIy':P  
book of account                               账目，账簿
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borrowing                                         借款，贷款，借债 8Ow0A  
branch                                              分支，分支机构，分店 I!-5 #bxD  
brought forward                                (账户余额等的)承上年，承上期，承上页  }>u<,
 
budget                                              预算 .1& F p  
building                                      建筑物；大楼 e$@azi1  
business conditions                                  业务情况，经营情况 mq~L1<f  
business licence                               (企业等的)营业执照 ,;wc$-Z!8  
business relation                                业务关系 CpF&Vy K  
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