[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 s u]x  
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审计词汇英汉对照 Y>*{(QD  
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ability to continue as a going concern               持续经营能力 4%/iu)nx  
acceptability                                     可接受性，可接受程度 c` ^I% i  
acceptable level of detection risk                     检查风险的可接受水平 ndEW$?W,  
acceptance of engagement                       接受委托 >D'Kt?L<]m  
accepting the engagement for the first time              首次接受委托 NMYkEz(&R  
access to asset                                         对资产的接触 6j9P`#Lt  
according to                                     根据，依据，依照 >(Mu9ie*`  
account balance                                账户余额 )*_4=-8H  
account for                                       对……进行会计处理，核算；解释 6|*em4  
accounting                                        会计，会计学 JR='c)6:  
accounting advisory serve                        会计咨询服务 ni$7)YcF  
accounting firm                                 会计师事务所 <t[WHDO`  
accounting information                      会计信息，会计资料 S EdNH.|I  
accounting period                             会计期间 A%S6&!I:(  
accounting policies                                   会计政策 c%,~1l  
accounting professional bodies                 会计职业组织，会计职业团体 v^_OX$=,  
accounting records                                   会计记录 %,Fx qw  
accounting responsibility                           会计责任 #?h#R5:0  
accounting service                             会计服务 p:]kH  
accounting standards                                会计准则 NYbeIfL  
Accounting Standards for Business Enterprises       企业会计准则 Dg](?^  
accounting system                             会计系统 |`d5Y#26  
accounting treatment                                会计处理 ^|KX)g  
accuracy                                    准确性，精确性 VY }?Nb<&  
additional audit procedures                      追加审计程序 "Xq.b"N{*  
addressee                                         收件人，收信人 ,1+AfI  
Administration of State-owned Assets  (the～)     国有资产管理局 G 
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administrative laws and regulations                 行政法规 > D:(HWL  
adverse impact                                 不利影响，负面影响 ?ysC7((  
adverse opinion                                反对意见 ^b-o  
advisory group                                  咨询组，顾问组 $
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agency fee                                        代理费，代理费用 RM2<%$  
aggregate                                          总计，合计为…… 8jyg1NN D  
alternation of document and record                 变造文件和记录 D&KD5_Sw  
alternative audit procedures                      替代审计程序，备选审计程序 XBi}hT  
amend                                              修改，修订 e-vwve  
amortisation                                      摊销 kI5`[\  
analytical capacity                             分析能力  h"<-^=b  
analytical procedures                               分析性程序 F)x^AJie  
annual financial statements                        年度会计报表，年度财务报表 `em}vdY  
appendix                                          附录，附表 *,Bo $:(n  
applicable                                         适用的 `
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applicable laws and regulations                 适用的法规 mouLjT&p  
application systems                                  应用系统 9Yg=4>#$  
apply consistently                              一贯地执行，一贯地实施 <4!SQgL  
appropriate                                       适当的，合适的； e)I-|Q4^%  
征用，挪用 cTW3\S=  
appropriate authorization                          适当的授权 tY=s
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appropriateness of audit evidence                    审计证据的适当性 ^^M Vd@,i  
approval                                    批准，核准 sBozz#  
assertion                                    (会计报表上的)认定；确认 MH;5gC@ `  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 lFMQT ;  
asset                                                 资产，财产 R~nbJx$  
asset restructuring                             资产重组 #Fx$x#Gc@y  
assignment of duties                                 职责的划分 nZ>8r  
assistant                                     助理，助理人员 biZwxP3  
associated company                                 联属公司，联营公司 G:TM k4  
association                                        联合，结合；协会，社团 a`XXz  
assumption                                       假设，假定 LIM cZh;  
at a given date                                         在某一特定时日 fh rS7f'Zd  
attestation                                         鉴证，公证 /(#;(]  
attestation service                             鉴证服务 )@"iWQ3K  
audit adjustment                                审计调整 L~nVoKY*V  
audit areas                                        审计领域 rSGp]W|  
audit conclusion                                审计结论 1&_93  
audit effectiveness                             审计效果 d^5OB8t  
audit efficiency                                  审计效率 ,'~8{,h5  
audit engagement letter                      审计业务约定书 q$>/~aVM  
audit evidence                                          审计证据 +k=BD s  
audit fee                                    审计费 t;ZA}>/  
audit files                                          审计档案
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audit findings                                     审计中发现的事项 _=ani9E]uF  
audit implementation stage                        审计实施阶段 6ybpPls  
audit mark                                        审计标识 e))fbv&V  
audit materiality                                 审计重要性 .GG6wL<$?  
audit method                                     审计方法 l(;~9u0sa  
audit objective                                         审计目标，审计目的 }cDw9;~D  
audit of financial statements                      会计报表审计，财务报表审计 7s#,.(s  
audit opinion                                     审计意见 dW hU o\>=  
audit period                                      被审计期间，被审计年度 <w@ziUr  
audit plan                                          审计计划 j*uc$hC"  
audit planning                                    编制审计计划，制定审计计划，审计计划 PGTi-o}  
audit planning stage                                  审计计划阶段 bB01aiUw@l  
audit procedure                                审计程序 7GN>o@t  
audit programme                               审计程序表，具体审计计划 w9QY2v, U  
audit report                                       审计报告 cuenDw=e
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audit report with a disclaimer of opinion           拒绝表示意见审计报告 ?f{{{0$S  
audit report with a qualified opinion                 有保留意见的审计报告 GjDs,9@f  
audit report with an adverse opinion                否定意见的审计报告 qY^OO~[  
audit report with dual dates                      双重日期审计报告 Kh{C$b  
audit reporting stage                                 审计报告阶段 v6r,2Va/  
audit responsibility                                   审计责任 ;|( _;d  
audit results                                      审计结果 oqu; D'8  
audit risk                                          审计风险 19.+"H  
audit sampling                                          审计抽样 y7)s0g>%H  
audit sampling techniques                         审计抽样方法，审计抽样技术 3yT7;~vPj  
audit strategies                                  审计策略 C'4gve 7!  
audit summary                                         审计总结，审计小结 FdT@}  
audit team                                         审计小组 \F_~?$  
audit test                                    审计测试 eC+S'Jgf  
audit trail                                          审计轨迹 x8L$T(^  
audit work                                        审计工作 R
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audit working paper                                 审计工作底稿 xl.iI$P  
audited financial statement                        审计会计报表，已审计财务报表 oA_T9uh[  
Auditing Guidelines (the～)                      审计规范指南 zT;F4_p3G-  
auditing standards                             审计准则 N@Ie VF  
audit-oriented working paper                          (审计)业务类工作底稿 [ArPoJt  
authorisation                                     授权 Ns^[Hb[b'  
authorisation of transaction                       交易的授权 ]xO`c  
availability                                         可获得性 BT?)-w
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B %!_okf  
balance                                      余额；差额；平衡 &
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balance sheet                                    资产负债表 a>1_|QB.  
bank                                                 银行 xj/Iq<'R*O  
bank account                                    银行账户，银行户头 0(+3 w\_!  
bank statement                                 银行对账单 \\\%pBT7]\  
barter transaction                              易货交易，以物换物交易 2(5HPRQ  
basis of audit                                    审计依据 ;xp^FK P  
basis of preparation                                (会计报表的)编制基础 1trk  
book of account                               账目，账簿 N{6 -rR  
borrowing                                         借款，贷款，借债 MoIq)5/  
branch                                              分支，分支机构，分店 4d\1W?i-  
brought forward                                (账户余额等的)承上年，承上期，承上页 3zV{cm0  
budget                                              预算 F( ?A7  
building                                      建筑物；大楼 e -sZ_<GH  
business conditions                                  业务情况，经营情况 +YS0yTWeX  
business licence                               (企业等的)营业执照 <,r(^Ntz  
business relation                                业务关系 s\7]"3:wD  
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