[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 N"tEXb/,
 
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审计词汇英汉对照 a2'si}'3  
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ability to continue as a going concern               持续经营能力 F2B9Q_>P  
acceptability                                     可接受性，可接受程度 @@?P\jv~  
acceptable level of detection risk                     检查风险的可接受水平  G2  
acceptance of engagement                       接受委托 c]u^0X?&  
accepting the engagement for the first time              首次接受委托 STr&"9c  
access to asset                                         对资产的接触 e\9H'$1\  
according to                                     根据，依据，依照 .4t-5,7s%  
account balance                                账户余额 {JJq/[j  
account for                                       对……进行会计处理，核算；解释 1ymq7F(2  
accounting                                        会计，会计学 & V*_\  
accounting advisory serve                        会计咨询服务 8hKyp5(%l  
accounting firm                                 会计师事务所 \Y>!vh X  
accounting information                      会计信息，会计资料 rJ@yOed["b  
accounting period                             会计期间 W=[..d  
accounting policies                                   会计政策 <0P7NC:Ci  
accounting professional bodies                 会计职业组织，会计职业团体 &fyT}MA  
accounting records                                   会计记录 OdZLJt?g  
accounting responsibility                           会计责任 B{In "R8  
accounting service                             会计服务 J:N4F.o&K  
accounting standards                                会计准则 rA"><pH  
Accounting Standards for Business Enterprises       企业会计准则 `T-lBwH  
accounting system                             会计系统 ~O;'],#Co  
accounting treatment                                会计处理 jkN-(v(T  
accuracy                                    准确性，精确性 C6!P8qX  
additional audit procedures                      追加审计程序 Hq>"rrVhx  
addressee                                         收件人，收信人 )\!-n]+A  
Administration of State-owned Assets  (the～)     国有资产管理局 h rksPK"s2  
administrative laws and regulations                 行政法规 u
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adverse impact                                 不利影响，负面影响 K|OowM4tv  
adverse opinion                                反对意见 qv+8wJ((  
advisory group                                  咨询组，顾问组 #S*@RKSE|7  
agency fee                                        代理费，代理费用 4X()D {uR  
aggregate                                          总计，合计为…… Qd{h3K^hlu  
alternation of document and record                 变造文件和记录 wG,
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alternative audit procedures                      替代审计程序，备选审计程序 ranlbxp2l  
amend                                              修改，修订 jn+M L &  
amortisation                                      摊销 gvoo1 Sa  
analytical capacity                             分析能力 !,I530eh7  
analytical procedures                               分析性程序 3RW3<n  
annual financial statements                        年度会计报表，年度财务报表 "I7 Sed7  
appendix                                          附录，附表 `;:zZ8*  
applicable                                         适用的 .3tyNjsn\  
applicable laws and regulations                 适用的法规 ]Uy cT3A  
application systems                                  应用系统 Y!+q3`-%T  
apply consistently                              一贯地执行，一贯地实施 B(omD3jzN  
appropriate                                       适当的，合适的； ^T{ww=/v  
征用，挪用 1z#0CX}Y/H  
appropriate authorization                          适当的授权 qMA K"%x  
appropriateness of audit evidence                    审计证据的适当性 K<3$>/|  
approval                                    批准，核准 x c[BQ|P=  
assertion                                    (会计报表上的)认定；确认 ^<}>]F_  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 r=`]L-}V  
asset                                                 资产，财产 Gx$rk<;ZW  
asset restructuring                             资产重组 C4
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assignment of duties                                 职责的划分 /.[;u1z"^  
assistant                                     助理，助理人员 v4YY6?4  
associated company                                 联属公司，联营公司 bM9:h  
association                                        联合，结合；协会，社团 z1WF@Ej  
assumption                                       假设，假定 Z,? T`[4B  
at a given date                                         在某一特定时日 (I) e-1  
attestation                                         鉴证，公证 V&j |St[  
attestation service                             鉴证服务 MmvMuX]#)  
audit adjustment                                审计调整 _kJ?mTk  
audit areas                                        审计领域 CQ(;L{}  
audit conclusion                                审计结论 )]^xy&:|  
audit effectiveness                             审计效果 C8J3^?7E  
audit efficiency                                  审计效率 mHnHB.OL  
audit engagement letter                      审计业务约定书 z;74(5?q  
audit evidence                                          审计证据 l$:.bwXXO  
audit fee                                    审计费 o C5}[cYD`  
audit files                                          审计档案 tSZd0G<A<o  
audit findings                                     审计中发现的事项 ,%L>TD'48s  
audit implementation stage                        审计实施阶段 7n_'2qY  
audit mark                                        审计标识 ub#>kCL9  
audit materiality                                 审计重要性 Qxvj`Ge  
audit method                                     审计方法 SvE|"  
audit objective                                         审计目标，审计目的 nCj_4,O  
audit of financial statements                      会计报表审计，财务报表审计 ;M95A  
audit opinion                                     审计意见 c T[.T#I  
audit period                                      被审计期间，被审计年度 dV5aIj  
audit plan                                          审计计划 f\Fk+)e@  
audit planning                                    编制审计计划，制定审计计划，审计计划 -d|VXD5N  
audit planning stage                                  审计计划阶段 yXpU)|o  
audit procedure                                审计程序 `D#3  
audit programme                               审计程序表，具体审计计划 RZV8
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audit report                                       审计报告 @`</Z )  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 sbZ^BFqp  
audit report with a qualified opinion                 有保留意见的审计报告 [CfA\-gx<f  
audit report with an adverse opinion                否定意见的审计报告 o*L#S1yL  
audit report with dual dates                      双重日期审计报告 @rTAbEk{U  
audit reporting stage                                 审计报告阶段 ]{[8$|Mg  
audit responsibility                                   审计责任 I& ` >6=)  
audit results                                      审计结果 V!'N:je  
audit risk                                          审计风险 n(mS  
audit sampling                                          审计抽样 @;-6qZ  
audit sampling techniques                         审计抽样方法，审计抽样技术 Y'.WO[dgf  
audit strategies                                  审计策略 O$><E8q  
audit summary                                         审计总结，审计小结 .?TPoqs7Z  
audit team                                         审计小组 Kp|#04]  
audit test                                    审计测试 $jd>=TU|  
audit trail                                          审计轨迹 A0NNB%4|/  
audit work                                        审计工作  9"@P.8_  
audit working paper                                 审计工作底稿 m-SP#?3  
audited financial statement                        审计会计报表，已审计财务报表 u#+p6%?k  
Auditing Guidelines (the～)                      审计规范指南 [":[\D'  
auditing standards                             审计准则 3wS{@'  
audit-oriented working paper                          (审计)业务类工作底稿 F4m Q#YlrS  
authorisation                                     授权 8Ee bWs*1  
authorisation of transaction                       交易的授权 3X+uJb2  
availability                                         可获得性 }T? MWcG4  
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balance                                      余额；差额；平衡 mErXdb|L  
balance sheet                                    资产负债表 >.D0McQg  
bank                                                 银行 (1bz.N8z  
bank account                                    银行账户，银行户头 ZKGS?z  
bank statement                                 银行对账单 @17hB h  
barter transaction                              易货交易，以物换物交易 AUloP?24  
basis of audit                                    审计依据 CS 7"mE`{  
basis of preparation                                (会计报表的)编制基础 q\qV~G`  
book of account                               账目，账簿 eJMD8#  
borrowing                                         借款，贷款，借债 vT<q zN  
branch                                              分支，分支机构，分店 26fm}QV  
brought forward                                (账户余额等的)承上年，承上期，承上页 !b O8apn  
budget                                              预算 ]Q\Ogfjp  
building                                      建筑物；大楼 LE_1H>  
business conditions                                  业务情况，经营情况 hT&,5zaWdv  
business licence                               (企业等的)营业执照 +uF!.!}  
business relation                                业务关系 E"Z9 NDgl#  
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