[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 FMOO  
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审计词汇英汉对照 XL3m#zW&  
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ability to continue as a going concern               持续经营能力 f\;w (_  
acceptability                                     可接受性，可接受程度 Wsb>3J  
acceptable level of detection risk                     检查风险的可接受水平 $d-$dM?R5  
acceptance of engagement                       接受委托 R-Ys<;  
accepting the engagement for the first time              首次接受委托 GaCRo7  
access to asset                                         对资产的接触 `# U<'$  
according to                                     根据，依据，依照 dl.gCiI  
account balance                                账户余额 }_Ci3|G>%D  
account for                                       对……进行会计处理，核算；解释 XJ!?>)N .  
accounting                                        会计，会计学 S{m:Iij[;  
accounting advisory serve                        会计咨询服务 ?edf$-"z/  
accounting firm                                 会计师事务所  J8-K  
accounting information                      会计信息，会计资料 enx+,[  
accounting period                             会计期间 eQz.N<f"  
accounting policies                                   会计政策 &MZ{B/;;H  
accounting professional bodies                 会计职业组织，会计职业团体 6gabnW3  
accounting records                                   会计记录 /X]gm\x7s  
accounting responsibility                           会计责任 )&DsRA7v  
accounting service                             会计服务 w`DcnQK'  
accounting standards                                会计准则 |:.s6a#(  
Accounting Standards for Business Enterprises       企业会计准则 H_ a##z  
accounting system                             会计系统 Lv?jg?$  
accounting treatment                                会计处理 IL` LIJ:O  
accuracy                                    准确性，精确性 R; w$_
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additional audit procedures                      追加审计程序 ^F'~|zc"C  
addressee                                         收件人，收信人 +DG-MM%\  
Administration of State-owned Assets  (the～)     国有资产管理局 3:O|p[2)L  
administrative laws and regulations                 行政法规 @SH[<c  
adverse impact                                 不利影响，负面影响 u/<ZGW(&s(  
adverse opinion                                反对意见  x<`^4|<  
advisory group                                  咨询组，顾问组 {qGXv@ I6  
agency fee                                        代理费，代理费用 g:O/~L0Xb  
aggregate                                          总计，合计为…… pIV|hb!G  
alternation of document and record                 变造文件和记录 /!JxiGn  
alternative audit procedures                      替代审计程序，备选审计程序 G1-r$7\  
amend                                              修改，修订 b*W,8HF4,  
amortisation                                      摊销 [,MaAB  
analytical capacity                             分析能力 ,
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analytical procedures                               分析性程序
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annual financial statements                        年度会计报表，年度财务报表 S}fQis  
appendix                                          附录，附表 S\]9mHJI  
applicable                                         适用的 Nd]RbX  
applicable laws and regulations                 适用的法规 ?2_h.  
application systems                                  应用系统 # >I_  
apply consistently                              一贯地执行，一贯地实施 a x)J!I18  
appropriate                                       适当的，合适的； ^rs{ 1S  
征用，挪用 ZeY|JH1  
appropriate authorization                          适当的授权 h oO847  
appropriateness of audit evidence                    审计证据的适当性 yZ!~m3Q  
approval                                    批准，核准 eIy:5/s  
assertion                                    (会计报表上的)认定；确认 o~9sO=-O  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 ^62z\Y  
asset                                                 资产，财产 {Mj- $G"  
asset restructuring                             资产重组 Yn$:|$  
assignment of duties                                 职责的划分 \[qxOZ{  
assistant                                     助理，助理人员 ~+d{:WY  
associated company                                 联属公司，联营公司 A9g/At_
  
association                                        联合，结合；协会，社团 ~Ad2L*5S  
assumption                                       假设，假定 U'msHF  
at a given date                                         在某一特定时日 bHcBjk.\  
attestation                                         鉴证，公证 C:t?HLY)fG  
attestation service                             鉴证服务 FA>.1EI  
audit adjustment                                审计调整 g_n_Qlo  
audit areas                                        审计领域 tK@7t0  
audit conclusion                                审计结论 N p*T[J  
audit effectiveness                             审计效果 daP_Kz/2K  
audit efficiency                                  审计效率 lxCAZa\  
audit engagement letter                      审计业务约定书 S,C c0)j>  
audit evidence                                          审计证据 =fH5r_n  
audit fee                                    审计费 q"@#FS  
audit files                                          审计档案 r`"T{o\e   
audit findings                                     审计中发现的事项 3M(*q4A$"  
audit implementation stage                        审计实施阶段 .#Nf0  
audit mark                                        审计标识 8(&6*-7=  
audit materiality                                 审计重要性 ~N
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audit method                                     审计方法 00'SceL=`  
audit objective                                         审计目标，审计目的 pouXt-%2X  
audit of financial statements                      会计报表审计，财务报表审计 T`pD
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audit opinion                                     审计意见 u,nn\>Y  
audit period                                      被审计期间，被审计年度 qou\4YZ  
audit plan                                          审计计划 ?&zi{N  
audit planning                                    编制审计计划，制定审计计划，审计计划 ji>LBbnHdE  
audit planning stage                                  审计计划阶段 cl1ygpf(  
audit procedure                                审计程序
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audit programme                               审计程序表，具体审计计划 Cg?Mk6i  
audit report                                       审计报告 2z"<m2a  
audit report with a disclaimer of opinion           拒绝表示意见审计报告  @;KYvDY  
audit report with a qualified opinion                 有保留意见的审计报告 s i)>: e  
audit report with an adverse opinion                否定意见的审计报告 6$:Q]zR#'H  
audit report with dual dates                      双重日期审计报告 IiRQ-,t1  
audit reporting stage                                 审计报告阶段 )iiaT~ ]  
audit responsibility                                   审计责任 ]c v|dc=  
audit results                                      审计结果 F-b]>3r  
audit risk                                          审计风险 wkPjMmW+!  
audit sampling                                          审计抽样 i].E1},%  
audit sampling techniques                         审计抽样方法，审计抽样技术 V_, `?>O  
audit strategies                                  审计策略 T iL.py,  
audit summary                                         审计总结，审计小结 i$p2am
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audit team                                         审计小组 RM,aG}6M)M  
audit test                                    审计测试 ;-JFb$m  
audit trail                                          审计轨迹 -BI!ZsC'  
audit work                                        审计工作
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audit working paper                                 审计工作底稿 <`"  
audited financial statement                        审计会计报表，已审计财务报表 u?fM.=/N  
Auditing Guidelines (the～)                      审计规范指南 =H8FV09x}  
auditing standards                             审计准则 v4Rci^8   
audit-oriented working paper                          (审计)业务类工作底稿 0HU0p!yt&  
authorisation                                     授权 P qC#[0Qy  
authorisation of transaction                       交易的授权 /n(0w`
 
availability                                         可获得性 wu eDedz\  
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balance                                      余额；差额；平衡 j;b>~_ U%  
balance sheet                                    资产负债表 <9 ^7r J  
bank                                                 银行 &L5 )v\z  
bank account                                    银行账户，银行户头 xM!9$v  
bank statement                                 银行对账单 %XeN_ V  
barter transaction                              易货交易，以物换物交易 nyqX\m-  
basis of audit                                    审计依据 $#+D:W)az  
basis of preparation                                (会计报表的)编制基础 -`{W~yz  
book of account                               账目，账簿 uq-`1m}  
borrowing                                         借款，贷款，借债 6nE/8m  
branch                                              分支，分支机构，分店 =No#/_  
brought forward                                (账户余额等的)承上年，承上期，承上页 o6;  
budget                                              预算 Yq51+\d  
building                                      建筑物；大楼 +>1?ck  
business conditions                                  业务情况，经营情况 qD\9h`a  
business licence                               (企业等的)营业执照 VpYD/Oj4;  
business relation                                业务关系 H[nBNz) C  
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