[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 bIm4s  
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审计词汇英汉对照 )VQ[}iT  
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ability to continue as a going concern               持续经营能力 YC;@^  
acceptability                                     可接受性，可接受程度 cq>J]35  
acceptable level of detection risk                     检查风险的可接受水平 wfO-bzdw  
acceptance of engagement                       接受委托 YnnK]N;\x  
accepting the engagement for the first time              首次接受委托 L{~ ]lUo  
access to asset                                         对资产的接触 rOOo42YW`  
according to                                     根据，依据，依照 50 w
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account balance                                账户余额 XOX$uLm  
account for                                       对……进行会计处理，核算；解释 dWzf C@]  
accounting                                        会计，会计学 AyQ5jkIE^{  
accounting advisory serve                        会计咨询服务 oi`L ;w|]  
accounting firm                                 会计师事务所 Q@}S
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accounting information                      会计信息，会计资料 &'`C#-e@  
accounting period                             会计期间 $cn8]*Z=  
accounting policies                                   会计政策 ^6# yL6E,~  
accounting professional bodies                 会计职业组织，会计职业团体 1D[V{) #  
accounting records                                   会计记录 !Gnm<|.  
accounting responsibility                           会计责任 cA
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accounting service                             会计服务 >!Gq[i0  
accounting standards                                会计准则 .oM- A\!  
Accounting Standards for Business Enterprises       企业会计准则 psvc, V_*  
accounting system                             会计系统 vE`;1UA}  
accounting treatment                                会计处理 ^5MM<73  
accuracy                                    准确性，精确性 }WJXQ@  
additional audit procedures                      追加审计程序 xY)eU;*  
addressee                                         收件人，收信人 H,<CR9@(5d  
Administration of State-owned Assets  (the～)     国有资产管理局 FS8l}t  
administrative laws and regulations                 行政法规 xj33g6S  
adverse impact                                 不利影响，负面影响 M &-p  
adverse opinion                                反对意见 ?#c "wA&  
advisory group                                  咨询组，顾问组 -J!n7  
agency fee                                        代理费，代理费用 =mQY%l  
aggregate                                          总计，合计为…… o[wiQ9Tl  
alternation of document and record                 变造文件和记录 Q`K^>L1  
alternative audit procedures                      替代审计程序，备选审计程序 V}vL[=QFZ(  
amend                                              修改，修订 l9/}fMi  
amortisation                                      摊销 K8KN <Q s]  
analytical capacity                             分析能力 xK0;saG#  
analytical procedures                               分析性程序 t{UWb~"  
annual financial statements                        年度会计报表，年度财务报表 n[y=DdiKGS  
appendix                                          附录，附表 W|{!0
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applicable                                         适用的 _[8JSw7  
applicable laws and regulations                 适用的法规 u`B/9-K)y  
application systems                                  应用系统 D]d! lMK/  
apply consistently                              一贯地执行，一贯地实施 ^{J^o Z'%~  
appropriate                                       适当的，合适的； E\Wd*,/v)  
征用，挪用 ,h%n5R$:  
appropriate authorization                          适当的授权 CBdr1  
appropriateness of audit evidence                    审计证据的适当性 -mO<(wfV>  
approval                                    批准，核准 5Th\wTh04  
assertion                                    (会计报表上的)认定；确认 xP9R d/xa|  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 LDw.2E  
asset                                                 资产，财产 o;9H~E  
asset restructuring                             资产重组 i`6utOq  
assignment of duties                                 职责的划分 gzK/l:  
assistant                                     助理，助理人员 Eh
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associated company                                 联属公司，联营公司 )y!gApNs"  
association                                        联合，结合；协会，社团 ,F!-17_vt  
assumption                                       假设，假定 rY&lx}  
at a given date                                         在某一特定时日 CNj |vYj  
attestation                                         鉴证，公证 ]ml'd  
attestation service                             鉴证服务 kyJKai  
audit adjustment                                审计调整 CXu$0DQ(  
audit areas                                        审计领域 |]:6IuslJ  
audit conclusion                                审计结论 9]chv>dO)=  
audit effectiveness                             审计效果 ^eoW+OxH  
audit efficiency                                  审计效率 k,OxGG  
audit engagement letter                      审计业务约定书 &9Z@P[f  
audit evidence                                          审计证据 ho#<?rh_  
audit fee                                    审计费 i5WO)9Us  
audit files                                          审计档案 x5#Kk.  
audit findings                                     审计中发现的事项 !}`[s2ji  
audit implementation stage                        审计实施阶段 4y.'O  
audit mark                                        审计标识 t ~]' {[F  
audit materiality                                 审计重要性 \'w.<)(GI  
audit method                                     审计方法 &a >UVs?=  
audit objective                                         审计目标，审计目的 $+{o*  
audit of financial statements                      会计报表审计，财务报表审计 p&xj7qwp@F  
audit opinion                                     审计意见 0jXDjk5'<  
audit period                                      被审计期间，被审计年度 vPZ0?r
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audit plan                                          审计计划 /ml+b8@  
audit planning                                    编制审计计划，制定审计计划，审计计划 *!NW!,R  
audit planning stage                                  审计计划阶段 >_\]c-~<  
audit procedure                                审计程序 -)"\?+T  
audit programme                               审计程序表，具体审计计划 KLj/,ehD !  
audit report                                       审计报告 (Q&jp!WU  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 Z0~,cO8~  
audit report with a qualified opinion                 有保留意见的审计报告 O#^qd0e'P!  
audit report with an adverse opinion                否定意见的审计报告 frQ=BV 5%6  
audit report with dual dates                      双重日期审计报告 2*-qEUl1  
audit reporting stage                                 审计报告阶段 T/%k1Hsa4H  
audit responsibility                                   审计责任 m,4'@jg0  
audit results                                      审计结果 rJp9ut'FEz  
audit risk                                          审计风险 s}^W2  
audit sampling                                          审计抽样 .(Z^}  
audit sampling techniques                         审计抽样方法，审计抽样技术 tsB}'+!v#  
audit strategies                                  审计策略 *rm
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audit summary                                         审计总结，审计小结 wqE
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audit team                                         审计小组 m KK
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audit test                                    审计测试 2C_I3S~U  
audit trail                                          审计轨迹 +miL naO~L  
audit work                                        审计工作 c!$~_ ?]  
audit working paper                                 审计工作底稿 !cO<N~0*5x  
audited financial statement                        审计会计报表，已审计财务报表 ]
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Auditing Guidelines (the～)                      审计规范指南 xnZ  
auditing standards                             审计准则 a5]]AkvA  
audit-oriented working paper                          (审计)业务类工作底稿 Pl|*+g  
authorisation                                     授权 .?F`H[^)^u  
authorisation of transaction                       交易的授权 Ac>GF  
availability                                         可获得性 mL@7,G D  
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balance                                      余额；差额；平衡 )qWO}]F  
balance sheet                                    资产负债表 \3t)7.:4  
bank                                                 银行 ?G5,x  
bank account                                    银行账户，银行户头 |z)7XK  
bank statement                                 银行对账单 &9n=!S'Md  
barter transaction                              易货交易，以物换物交易 H[/^&1P  
basis of audit                                    审计依据 kgX"I ?>d  
basis of preparation                                (会计报表的)编制基础 :r_/mzR#  
book of account                               账目，账簿 NA$ODK-  
borrowing                                         借款，贷款，借债 8L))@SA+uJ  
branch                                              分支，分支机构，分店 aTLr%D:Ka  
brought forward                                (账户余额等的)承上年，承上期，承上页 /jU4mPb;\D  
budget                                              预算 f*[Uq0?  
building                                      建筑物；大楼 mndNkK5o  
business conditions                                  业务情况，经营情况 BQ~\p\  
business licence                               (企业等的)营业执照 K+U0YMRmz  
business relation                                业务关系 y|#Fu  
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