[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 We#O'm  
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审计词汇英汉对照 ,t>/_pI+=  
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ability to continue as a going concern               持续经营能力 X*C4NF0  
acceptability                                     可接受性，可接受程度 G;pxB,4s5  
acceptable level of detection risk                     检查风险的可接受水平 K29KS)~;W  
acceptance of engagement                       接受委托 CpICb9w  
accepting the engagement for the first time              首次接受委托 zc-.W2"Hu  
access to asset                                         对资产的接触 u7<s_M3%N  
according to                                     根据，依据，依照 [&FWR  
account balance                                账户余额 qu/59D  
account for                                       对……进行会计处理，核算；解释 dmD':1  
accounting                                        会计，会计学 D8Vb@5MW  
accounting advisory serve                        会计咨询服务 8>K2[cPD  
accounting firm                                 会计师事务所 j^
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accounting information                      会计信息，会计资料 7uRXu>h  
accounting period                             会计期间 -xf=dzm)  
accounting policies                                   会计政策 C"ZCX6p+$  
accounting professional bodies                 会计职业组织，会计职业团体 &wZ:$lK#o  
accounting records                                   会计记录  0$l D  
accounting responsibility                           会计责任 wBXgzd%L  
accounting service                             会计服务 dKyX70Zy9  
accounting standards                                会计准则 aOj5b>>  
Accounting Standards for Business Enterprises       企业会计准则 #  1,(I  
accounting system                             会计系统  p68) 0  
accounting treatment                                会计处理 cS ;hyLd  
accuracy                                    准确性，精确性 =X2 E
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additional audit procedures                      追加审计程序 ]7^YPFc+  
addressee                                         收件人，收信人 8a1G0HRQ  
Administration of State-owned Assets  (the～)     国有资产管理局 ,Tyh._sa  
administrative laws and regulations                 行政法规 |&TRN1  
adverse impact                                 不利影响，负面影响 >c
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adverse opinion                                反对意见 !W8'apG&[  
advisory group                                  咨询组，顾问组 T{j&w%(z  
agency fee                                        代理费，代理费用 X J y]d/  
aggregate                                          总计，合计为…… #.%;U' #O  
alternation of document and record                 变造文件和记录 p]#%e0  
alternative audit procedures                      替代审计程序，备选审计程序 xFS`#1  
amend                                              修改，修订 sT3O_20{  
amortisation                                      摊销 |S:St
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analytical capacity                             分析能力 E7axINca  
analytical procedures                               分析性程序 /cDla5eej  
annual financial statements                        年度会计报表，年度财务报表 t{K1ht$[:  
appendix                                          附录，附表 ]#[R^t  
applicable                                         适用的 e p;_'  
applicable laws and regulations                 适用的法规 !T|X/BR  
application systems                                  应用系统 u*&wMR>Crf  
apply consistently                              一贯地执行，一贯地实施 $3%EKi  
appropriate                                       适当的，合适的； -q\1Tlc]3  
征用，挪用 4>>d "<}C  
appropriate authorization                          适当的授权 9[B*CD|  
appropriateness of audit evidence                    审计证据的适当性 Wel-a< e  
approval                                    批准，核准 ,y?0Iwf  
assertion                                    (会计报表上的)认定；确认 dM7-,9Vc  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 ( _E<?  
asset                                                 资产，财产 Xi1/w bC  
asset restructuring                             资产重组 [HK[{M=v=  
assignment of duties                                 职责的划分 ;e_n7>'#%  
assistant                                     助理，助理人员 5>JrTO5  
associated company                                 联属公司，联营公司 z}N=Oe  
association                                        联合，结合；协会，社团 i%0Ml:Y  
assumption                                       假设，假定 <D p
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at a given date                                         在某一特定时日 4RNB\D
 
attestation                                         鉴证，公证 +kQ$X{+;8  
attestation service                             鉴证服务 _Y*]'?g`  
audit adjustment                                审计调整 <`a!%_LC [  
audit areas                                        审计领域 g rnlJ=  
audit conclusion                                审计结论 +dk}$w[g  
audit effectiveness                             审计效果 'cT R<LVo  
audit efficiency                                  审计效率 FU~ Ip  
audit engagement letter                      审计业务约定书 ]7-*1kL8=~  
audit evidence                                          审计证据 3j(GcR9  
audit fee                                    审计费 X)xQKkL0  
audit files                                          审计档案 U*=ebZno  
audit findings                                     审计中发现的事项 W :jC2,s!m  
audit implementation stage                        审计实施阶段 9dr\=e6) C  
audit mark                                        审计标识 q
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audit materiality                                 审计重要性 }^^X-_XT  
audit method                                     审计方法 c Q|nL  
audit objective                                         审计目标，审计目的 Edc< 8-  
audit of financial statements                      会计报表审计，财务报表审计 ;+`t[ go  
audit opinion                                     审计意见 gyJ$Jp  
audit period                                      被审计期间，被审计年度 ^c!"*L0E  
audit plan                                          审计计划 kc\^xq~  
audit planning                                    编制审计计划，制定审计计划，审计计划 ;zIAh[z  
audit planning stage                                  审计计划阶段 o4,W!^n2  
audit procedure                                审计程序 _JiB=<Fkr  
audit programme                               审计程序表，具体审计计划 \SS1-UbL  
audit report                                       审计报告 ? A;x%8}  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 ,[%KSyH  
audit report with a qualified opinion                 有保留意见的审计报告 B_anO{3$4  
audit report with an adverse opinion                否定意见的审计报告 $uF}GP_)  
audit report with dual dates                      双重日期审计报告 S.aSNH<  
audit reporting stage                                 审计报告阶段 Lk6UT)C  
audit responsibility                                   审计责任 fn(KmuNA  
audit results                                      审计结果 x-+Hy\^@|  
audit risk                                          审计风险 g>A*kY  
audit sampling                                          审计抽样 /Zap'S/  
audit sampling techniques                         审计抽样方法，审计抽样技术 <V#9a83JP  
audit strategies                                  审计策略 %,E\8{I+  
audit summary                                         审计总结，审计小结 >fPa>[_1  
audit team                                         审计小组 iVLfAN @  
audit test                                    审计测试
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audit trail                                          审计轨迹 UYn5Pix  
audit work                                        审计工作 Wqy|Y*$qT  
audit working paper                                 审计工作底稿 ,8nu%zcVn  
audited financial statement                        审计会计报表，已审计财务报表 8hZ+[E}  
Auditing Guidelines (the～)                      审计规范指南 x4Mq{MrWp  
auditing standards                             审计准则 j{U?kW{o  
audit-oriented working paper                          (审计)业务类工作底稿 a.
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authorisation                                     授权 BMkN68q  
authorisation of transaction                       交易的授权 @k>}h\w  
availability                                         可获得性 Jw)Uk< \  
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balance                                      余额；差额；平衡 4!64S5(7t  
balance sheet                                    资产负债表 F~2bCy[Z  
bank                                                 银行 X]d;x/2  
bank account                                    银行账户，银行户头 oOlqlv  
bank statement                                 银行对账单 ov*?[Y7|~  
barter transaction                              易货交易，以物换物交易 $8vZi B!"  
basis of audit                                    审计依据 9AO`Zk{/Ez  
basis of preparation                                (会计报表的)编制基础 :*Lr(- N-  
book of account                               账目，账簿 dE~]%fUFy-  
borrowing                                         借款，贷款，借债 bfcQ( m5  
branch                                              分支，分支机构，分店 uT:'Kkb!  
brought forward                                (账户余额等的)承上年，承上期，承上页 >7i&(6L  
budget                                              预算 3DRJl,v  
building                                      建筑物；大楼 $L7Z_JD5  
business conditions                                  业务情况，经营情况 (3~h)vaJ  
business licence                               (企业等的)营业执照 }W^%5o87{  
business relation                                业务关系 {Z0(V"Q  
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