[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 x{R440"  
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审计词汇英汉对照 j<^!"_G]*?  
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ability to continue as a going concern               持续经营能力 KXt8IMP_"y  
acceptability                                     可接受性，可接受程度 $?GggP d  
acceptable level of detection risk                     检查风险的可接受水平 tc~gn!"  
acceptance of engagement                       接受委托 K,S 4  
accepting the engagement for the first time              首次接受委托 Jm4uj&}3  
access to asset                                         对资产的接触 ^|/mn!7wD  
according to                                     根据，依据，依照 | Y:`>2ev  
account balance                                账户余额 2!%)_<  
account for                                       对……进行会计处理，核算；解释 O nXo0PV/(  
accounting                                        会计，会计学 s
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accounting advisory serve                        会计咨询服务 0+\725DJ  
accounting firm                                 会计师事务所 ZKi&f,:  
accounting information                      会计信息，会计资料 Z `-$b~0  
accounting period                             会计期间 6P{bUom?  
accounting policies                                   会计政策 jF6_yw  
accounting professional bodies                 会计职业组织，会计职业团体 =3(v4E':5  
accounting records                                   会计记录 S m(*<H  
accounting responsibility                           会计责任 A{_CU-,  
accounting service                             会计服务 6))":<J  
accounting standards                                会计准则 kK5&?)3Y:  
Accounting Standards for Business Enterprises       企业会计准则 `EKf1U\FI  
accounting system                             会计系统 8
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accounting treatment                                会计处理 !S?Fz]  
accuracy                                    准确性，精确性 Cd'D ~'=  
additional audit procedures                      追加审计程序 Bl\:YYd  
addressee                                         收件人，收信人 R}oN8
 
Administration of State-owned Assets  (the～)     国有资产管理局 p3P 8@M  
administrative laws and regulations                 行政法规 'aNkU  
adverse impact                                 不利影响，负面影响 hb3n- rO  
adverse opinion                                反对意见 YnpN -Y%g  
advisory group                                  咨询组，顾问组 2Bt/co-~4  
agency fee                                        代理费，代理费用 .X!!dx1<  
aggregate                                          总计，合计为…… u 7e$Mq  
alternation of document and record                 变造文件和记录 c]pz &  
alternative audit procedures                      替代审计程序，备选审计程序 2$JZ(qnN  
amend                                              修改，修订 67EGkW?hbt  
amortisation                                      摊销 "kApGNB  
analytical capacity                             分析能力 rxp|[>O<  
analytical procedures                               分析性程序 8~U ^G[!  
annual financial statements                        年度会计报表，年度财务报表 $:s@nKgnD~  
appendix                                          附录，附表 !*l/Pr^8  
applicable                                         适用的 a 4?A 5  
applicable laws and regulations                 适用的法规 XL*M#Jx  
application systems                                  应用系统 P(PBOB97  
apply consistently                              一贯地执行，一贯地实施  JE O$v|X  
appropriate                                       适当的，合适的； (MXy\b <  
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appropriate authorization                          适当的授权 D5"5`w=C  
appropriateness of audit evidence                    审计证据的适当性 ?;tPqOs&  
approval                                    批准，核准 !oyo_h  
assertion                                    (会计报表上的)认定；确认 ,!> ~ izB  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 :>!-[hfQ  
asset                                                 资产，财产 56C8)?  
asset restructuring                             资产重组 her>L3G-E  
assignment of duties                                 职责的划分 S$b)X"h  
assistant                                     助理，助理人员 bZ
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associated company                                 联属公司，联营公司 aQoB1qd8  
association                                        联合，结合；协会，社团 @Z/jaAjUC  
assumption                                       假设，假定 ";.j[p:gi  
at a given date                                         在某一特定时日 "I56l2dxd  
attestation                                         鉴证，公证 =R0f{&"i  
attestation service                             鉴证服务 _4oAk @ A  
audit adjustment                                审计调整 |6So$;`  
audit areas                                        审计领域 w,P@@Q E  
audit conclusion                                审计结论 8YZ9  
audit effectiveness                             审计效果 2wpJ)t*PF  
audit efficiency                                  审计效率 @.sn  
audit engagement letter                      审计业务约定书 +kWW
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audit evidence                                          审计证据 ?EUg B\  
audit fee                                    审计费 \zU<o~gs  
audit files                                          审计档案 tE0{ae  
audit findings                                     审计中发现的事项 7fqQ  
audit implementation stage                        审计实施阶段 RrxbsG1HP  
audit mark                                        审计标识 huqtk4u  
audit materiality                                 审计重要性 IWYQ67Yj   
audit method                                     审计方法 SB%D%Zx6'%  
audit objective                                         审计目标，审计目的 7bYwh8  
audit of financial statements                      会计报表审计，财务报表审计 Op0*tj2i),  
audit opinion                                     审计意见 o;c"-^>  
audit period                                      被审计期间，被审计年度 QP~["%}T  
audit plan                                          审计计划 [ as,AX  
audit planning                                    编制审计计划，制定审计计划，审计计划 RV]#Bg*[#  
audit planning stage                                  审计计划阶段 '7oR|I  
audit procedure                                审计程序 <IWg]AJT:  
audit programme                               审计程序表，具体审计计划 r?)1)?JnHe  
audit report                                       审计报告 ]6(%tU  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 8}yrsF#  
audit report with a qualified opinion                 有保留意见的审计报告 e oE)Mq  
audit report with an adverse opinion                否定意见的审计报告 ,~7~ S"  
audit report with dual dates                      双重日期审计报告 f5//?ek  
audit reporting stage                                 审计报告阶段
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audit responsibility                                   审计责任 1Z0Qkd(  
audit results                                      审计结果 HB#!Dv&'  
audit risk                                          审计风险
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audit sampling                                          审计抽样 _#M4zO7  
audit sampling techniques                         审计抽样方法，审计抽样技术 vcW(?4e  
audit strategies                                  审计策略 HG /fp<[   
audit summary                                         审计总结，审计小结 0J?443A Y  
audit team                                         审计小组 @@@}FV&  
audit test                                    审计测试 pIR_2Eq  
audit trail                                          审计轨迹 <f (z\pi1  
audit work                                        审计工作 4wv0~T$;x  
audit working paper                                 审计工作底稿 J#:`'eEG  
audited financial statement                        审计会计报表，已审计财务报表 <LZ#A@]71  
Auditing Guidelines (the～)                      审计规范指南 T0A=vh;S  
auditing standards                             审计准则 ~;6^n  
audit-oriented working paper                          (审计)业务类工作底稿 # Ey_.4S  
authorisation                                     授权 0++RxYFCL  
authorisation of transaction                       交易的授权 w nBvJb]4l  
availability                                         可获得性 tJ\v>s-f  
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balance                                      余额；差额；平衡 !]?kvf-3e  
balance sheet                                    资产负债表 4,@jSr|I3i  
bank                                                 银行 5222"yn"c  
bank account                                    银行账户，银行户头 c)Ng 9p  
bank statement                                 银行对账单 3\]j4*i!  
barter transaction                              易货交易，以物换物交易 5
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basis of audit                                    审计依据 s5v}S'uO{  
basis of preparation                                (会计报表的)编制基础 P#3J@aRC  
book of account                               账目，账簿 N MkOx$  
borrowing                                         借款，贷款，借债 pFs/ipZX^*  
branch                                              分支，分支机构，分店 qsEFf(9G  
brought forward                                (账户余额等的)承上年，承上期，承上页 Dy5&-yk  
budget                                              预算 },X.a@:  
building                                      建筑物；大楼 zk1]?  
business conditions                                  业务情况，经营情况 qOmL\'8  
business licence                               (企业等的)营业执照 w
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business relation                                业务关系 >KQ/ c  
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