[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 hn9'M!*:O  
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审计词汇英汉对照 Z;kRQ  
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ability to continue as a going concern               持续经营能力 rU?sUm,ch  
acceptability                                     可接受性，可接受程度 4Q2=\-KFj  
acceptable level of detection risk                     检查风险的可接受水平 Oo'IeXQ9(  
acceptance of engagement                       接受委托 UhuEE  
accepting the engagement for the first time              首次接受委托 YXE?b@W"  
access to asset                                         对资产的接触 9(?9yFbj5  
according to                                     根据，依据，依照 f%n],tE6  
account balance                                账户余额 dQ6:c7hp>D  
account for                                       对……进行会计处理，核算；解释 lSv?! 2  
accounting                                        会计，会计学 gL%%2 }$  
accounting advisory serve                        会计咨询服务 &u5OL?>  
accounting firm                                 会计师事务所 pME17 af  
accounting information                      会计信息，会计资料 ZH8O%>!  
accounting period                             会计期间 ~ jdvxoX-  
accounting policies                                   会计政策 lej-,HX  
accounting professional bodies                 会计职业组织，会计职业团体 2NS(;tBB0  
accounting records                                   会计记录 9kmEg$WM  
accounting responsibility                           会计责任 *`~ woF  
accounting service                             会计服务 V1Yab#  
accounting standards                                会计准则 MB]8iy8  
Accounting Standards for Business Enterprises       企业会计准则 /Qh  
accounting system                             会计系统 Oax*3TD  
accounting treatment                                会计处理 [J0f:&7\  
accuracy                                    准确性，精确性 V~j:!=b%v  
additional audit procedures                      追加审计程序 yuyI)ebC  
addressee                                         收件人，收信人 @<]sW*s  
Administration of State-owned Assets  (the～)     国有资产管理局 GT$.#};u  
administrative laws and regulations                 行政法规 O$QtZE
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adverse impact                                 不利影响，负面影响 zTtn`j$  
adverse opinion                                反对意见 m80e^  
advisory group                                  咨询组，顾问组 0V*B3V<  
agency fee                                        代理费，代理费用 2'O2n]{  
aggregate                                          总计，合计为…… 3m RP.<=  
alternation of document and record                 变造文件和记录 *|)a@VL  
alternative audit procedures                      替代审计程序，备选审计程序
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amend                                              修改，修订 4to)ff  
amortisation                                      摊销 >b2j j+8  
analytical capacity                             分析能力 eVL#3|=  
analytical procedures                               分析性程序 bI~ R6o  
annual financial statements                        年度会计报表，年度财务报表 }^|g|xl!  
appendix                                          附录，附表 ><<(6  
applicable                                         适用的 ,;3#}OGg  
applicable laws and regulations                 适用的法规 Hh^EMQk  
application systems                                  应用系统 W+HiH`Qb]  
apply consistently                              一贯地执行，一贯地实施 +NML>g#F~z  
appropriate                                       适当的，合适的； ?:@ 13wm  
征用，挪用 +Sz%2Q  
appropriate authorization                          适当的授权 ;U7o)A;  
appropriateness of audit evidence                    审计证据的适当性 ze* =7  
approval                                    批准，核准 0,1x- yD  
assertion                                    (会计报表上的)认定；确认 | 'mw r!  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 m]C|8b7Y  
asset                                                 资产，财产 MA}~bfB  
asset restructuring                             资产重组 W 7xh  
assignment of duties                                 职责的划分 )OjTn"  
assistant                                     助理，助理人员 y T[CC>]l  
associated company                                 联属公司，联营公司 6"3-8orj  
association                                        联合，结合；协会，社团 m+66x {M2c  
assumption                                       假设，假定 ;/ wl.
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at a given date                                         在某一特定时日 ie<zc+*rW  
attestation                                         鉴证，公证 91I6-7# Xt  
attestation service                             鉴证服务 ;Fo%R$y  
audit adjustment                                审计调整 k2bjBAT  
audit areas                                        审计领域 U}#3LFr.?  
audit conclusion                                审计结论 _H{6{!=y  
audit effectiveness                             审计效果 z@bq*':~J  
audit efficiency                                  审计效率 -DVoO2|Dv  
audit engagement letter                      审计业务约定书 MP/@Mf\<E  
audit evidence                                          审计证据 b#uNdq3  
audit fee                                    审计费 *lZ;kW(}p  
audit files                                          审计档案 KU]co4]8^s  
audit findings                                     审计中发现的事项 3(2WO^zX {  
audit implementation stage                        审计实施阶段 _ MsO2A  
audit mark                                        审计标识 -FOn%7r#Y  
audit materiality                                 审计重要性 ye<b`bL2.  
audit method                                     审计方法 WdWMZh  
audit objective                                         审计目标，审计目的 _sp,,gz  
audit of financial statements                      会计报表审计，财务报表审计 LDDgg u   
audit opinion                                     审计意见 IOfxx>=3  
audit period                                      被审计期间，被审计年度 ^"dVz.  
audit plan                                          审计计划 Q,ezAE  
audit planning                                    编制审计计划，制定审计计划，审计计划 LiG!xs  
audit planning stage                                  审计计划阶段 R"wBDWs  
audit procedure                                审计程序 %>p[;>jW  
audit programme                               审计程序表，具体审计计划 (6}[y\a+  
audit report                                       审计报告 }4uHT.)  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 C33BP}c]  
audit report with a qualified opinion                 有保留意见的审计报告 n%faD  
audit report with an adverse opinion                否定意见的审计报告 Ie<H4G5Vh  
audit report with dual dates                      双重日期审计报告 qw?Wi%t(x8  
audit reporting stage                                 审计报告阶段 =l)D$l  
audit responsibility                                   审计责任 ,59G6o  
audit results                                      审计结果 <<=.;`(/v  
audit risk                                          审计风险 E
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audit sampling                                          审计抽样 ]Cc3}+(s  
audit sampling techniques                         审计抽样方法，审计抽样技术 $#z-b@s=B  
audit strategies                                  审计策略 'fK3L<$z#m  
audit summary                                         审计总结，审计小结 o5@d1A  
audit team                                         审计小组 _ez* dE%  
audit test                                    审计测试 E"O6N.}.  
audit trail                                          审计轨迹 YujR}=B!/  
audit work                                        审计工作 /~(T[\E<  
audit working paper                                 审计工作底稿 ~xa yGk  
audited financial statement                        审计会计报表，已审计财务报表 ]x1;uE?1J  
Auditing Guidelines (the～)                      审计规范指南 >]L
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auditing standards                             审计准则 P5JE = &M  
audit-oriented working paper                          (审计)业务类工作底稿 =Lh8#>T\h  
authorisation                                     授权 tP:ER  
authorisation of transaction                       交易的授权 \y(ZeNs  
availability                                         可获得性 lt{Df~c  
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balance                                      余额；差额；平衡 s||c#+j"8  
balance sheet                                    资产负债表 <Fi*
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bank                                                 银行 yMz dM&a!*  
bank account                                    银行账户，银行户头 BvLC%  
bank statement                                 银行对账单 ~} 02q5H  
barter transaction                              易货交易，以物换物交易 qOTo p-  
basis of audit                                    审计依据 Ez/>3:;  
basis of preparation                                (会计报表的)编制基础 N!//m?}  
book of account                               账目，账簿 +h)1NX;o1  
borrowing                                         借款，贷款，借债 hz+O.k],?  
branch                                              分支，分支机构，分店 :anR/  
brought forward                                (账户余额等的)承上年，承上期，承上页 fB)S:f|  
budget                                              预算 [k]3#<sS  
building                                      建筑物；大楼
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business conditions                                  业务情况，经营情况  9+ A~(  
business licence                               (企业等的)营业执照 b&*)C#7/T  
business relation                                业务关系 ;0
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