[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 LD~uI  
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审计词汇英汉对照 FbCZV3Y  
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ability to continue as a going concern               持续经营能力 q5\LdI2  
acceptability                                     可接受性，可接受程度 D 5r   
acceptable level of detection risk                     检查风险的可接受水平 [P&,}o)+E0  
acceptance of engagement                       接受委托 q*y9/HnI  
accepting the engagement for the first time              首次接受委托 M9 2~iM  
access to asset                                         对资产的接触 i!d7,>l+Q~  
according to                                     根据，依据，依照 l-^XW?CfL  
account balance                                账户余额 3@cJ=  
account for                                       对……进行会计处理，核算；解释 R&=GB\`:a  
accounting                                        会计，会计学 J_wz'eIb0  
accounting advisory serve                        会计咨询服务 _!^FW%  
accounting firm                                 会计师事务所 \2<yZCn  
accounting information                      会计信息，会计资料 \(>$mtS:  
accounting period                             会计期间 w)m0Z4*  
accounting policies                                   会计政策 |nH 0~P#!  
accounting professional bodies                 会计职业组织，会计职业团体 _6-/S!7Y
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accounting records                                   会计记录 @`y?\fWh  
accounting responsibility                           会计责任 eRx[&-c  
accounting service                             会计服务 ?n9$,-^v  
accounting standards                                会计准则 U_{JM`JY  
Accounting Standards for Business Enterprises       企业会计准则 ,^IZ[D>u)  
accounting system                             会计系统 hv:Z%D |S  
accounting treatment                                会计处理 x"wM_hl5L  
accuracy                                    准确性，精确性 LjQ1ar\  
additional audit procedures                      追加审计程序 X.AOp  
addressee                                         收件人，收信人 vYt:}$AE  
Administration of State-owned Assets  (the～)     国有资产管理局 8rG&CxI  
administrative laws and regulations                 行政法规 T4}?w  
adverse impact                                 不利影响，负面影响 wCTR-pL^  
adverse opinion                                反对意见 K<L%@[gi  
advisory group                                  咨询组，顾问组 <K[Zl/7I  
agency fee                                        代理费，代理费用 &?g!}Ky \  
aggregate                                          总计，合计为…… j5Wx*~@(  
alternation of document and record                 变造文件和记录 !zkEh9G  
alternative audit procedures                      替代审计程序，备选审计程序 pnA]@FW  
amend                                              修改，修订 q\HBAry  
amortisation                                      摊销 --%2=.X=  
analytical capacity                             分析能力 D_ZBx+/_?  
analytical procedures                               分析性程序 6-X?uaY)os  
annual financial statements                        年度会计报表，年度财务报表 @1ta`7#  
appendix                                          附录，附表 !g&B)0u]*  
applicable                                         适用的 DF
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applicable laws and regulations                 适用的法规 U}wq~fD  
application systems                                  应用系统 3Q
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apply consistently                              一贯地执行，一贯地实施 *pC-`k  
appropriate                                       适当的，合适的； IC-xCzR  
征用，挪用
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appropriate authorization                          适当的授权 =XBXSW8)DJ  
appropriateness of audit evidence                    审计证据的适当性 H$z+gbjJ  
approval                                    批准，核准 3cFLU^  
assertion                                    (会计报表上的)认定；确认 Xsn- +e  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 bfI -!,  
asset                                                 资产，财产 WblV`"~e  
asset restructuring                             资产重组 8oH54bFp  
assignment of duties                                 职责的划分 3L]^x9Cu)  
assistant                                     助理，助理人员 kGqf@ I+  
associated company                                 联属公司，联营公司 LXF%~^^@d  
association                                        联合，结合；协会，社团 0S
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assumption                                       假设，假定 # +]! u%n  
at a given date                                         在某一特定时日 BBJ]>lQ  
attestation                                         鉴证，公证 $q$\GOQ 9  
attestation service                             鉴证服务 842+KLS  
audit adjustment                                审计调整 Odtck9
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audit areas                                        审计领域 JI,hy <3l0  
audit conclusion                                审计结论 _r|ytQ)  
audit effectiveness                             审计效果 KJC9^BAr  
audit efficiency                                  审计效率 ?HyioLO  
audit engagement letter                      审计业务约定书 -*l[:5m  
audit evidence                                          审计证据 I^Jp )k*z  
audit fee                                    审计费 '^(v8lCu  
audit files                                          审计档案 }o:sx/=u_  
audit findings                                     审计中发现的事项 oNsx Fi:  
audit implementation stage                        审计实施阶段 <_q/ +x]8  
audit mark                                        审计标识 (g:W|
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audit materiality                                 审计重要性 9S1V!Jp  
audit method                                     审计方法 .mrRv8>$  
audit objective                                         审计目标，审计目的 /0B?3&H  
audit of financial statements                      会计报表审计，财务报表审计 VEEeQy
  
audit opinion                                     审计意见 TXl9c6  
audit period                                      被审计期间，被审计年度 lFV|G J  
audit plan                                          审计计划 F^G`Jf  
audit planning                                    编制审计计划，制定审计计划，审计计划
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audit planning stage                                  审计计划阶段 |3@Pt>Ikl  
audit procedure                                审计程序 v~cW:I  
audit programme                               审计程序表，具体审计计划 7Ej#7\TB]  
audit report                                       审计报告 h1o+7  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 esFL<T  
audit report with a qualified opinion                 有保留意见的审计报告 D?F5o^e"h<  
audit report with an adverse opinion                否定意见的审计报告 {o<p{q  
audit report with dual dates                      双重日期审计报告 %9Fg1LH42r  
audit reporting stage                                 审计报告阶段 h5keYBA  
audit responsibility                                   审计责任 XJ?z{gXJ  
audit results                                      审计结果 GZX!iT  
audit risk                                          审计风险 DkKD~  
audit sampling                                          审计抽样 IEf^.Z
 
audit sampling techniques                         审计抽样方法，审计抽样技术 ( +h I
  
audit strategies                                  审计策略 {/!Gh\i  
audit summary                                         审计总结，审计小结 <ijmkNVS  
audit team                                         审计小组 becQ5w/~  
audit test                                    审计测试 oXkhj,{y5  
audit trail                                          审计轨迹 'o L[rO~j  
audit work                                        审计工作 c6)zx b  
audit working paper                                 审计工作底稿 o9\m?~g!E  
audited financial statement                        审计会计报表，已审计财务报表 /k"P4\P`+Q  
Auditing Guidelines (the～)                      审计规范指南 'B6H/d
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auditing standards                             审计准则
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audit-oriented working paper                          (审计)业务类工作底稿 BniVZCct  
authorisation                                     授权 FCJ(D!  
authorisation of transaction                       交易的授权 4O^1gw  
availability                                         可获得性 D9C; JD  
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balance                                      余额；差额；平衡 /U ]5#'i  
balance sheet                                    资产负债表 $?{zV$r1
 
bank                                                 银行 }!Lr!eALr  
bank account                                    银行账户，银行户头 b7j#a#  
bank statement                                 银行对账单 }>U03aa
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barter transaction                              易货交易，以物换物交易 0pOha(,~  
basis of audit                                    审计依据 e90z(EF?0  
basis of preparation                                (会计报表的)编制基础 >E=a~ O  
book of account                               账目，账簿 oP 0j>i,"&  
borrowing                                         借款，贷款，借债 P'~3WL4MKs  
branch                                              分支，分支机构，分店 iNSJO
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brought forward                                (账户余额等的)承上年，承上期，承上页 CNYchE,}  
budget                                              预算 T9?_ `h  
building                                      建筑物；大楼 sTyGi1  
business conditions                                  业务情况，经营情况 ^]gl#&"D  
business licence                               (企业等的)营业执照 /
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business relation                                业务关系 6^Vf 5W{  
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