[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 mDABH@R  
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审计词汇英汉对照 SM#]H-3  
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ability to continue as a going concern               持续经营能力 5lmHotj#  
acceptability                                     可接受性，可接受程度 TER=*"!  
acceptable level of detection risk                     检查风险的可接受水平 )9G[d
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acceptance of engagement                       接受委托 %N6A+5H  
accepting the engagement for the first time              首次接受委托 x /S}Q8!"}  
access to asset                                         对资产的接触 7kLz[N6Ll  
according to                                     根据，依据，依照 /{l$sBUL  
account balance                                账户余额 `2WFk8) F  
account for                                       对……进行会计处理，核算；解释 "Yv_B3p   
accounting                                        会计，会计学 ]@c+]{  
accounting advisory serve                        会计咨询服务 ^ogt+6c  
accounting firm                                 会计师事务所 286;=rN]*  
accounting information                      会计信息，会计资料 bHYy}weZ  
accounting period                             会计期间 4jMFr,  
accounting policies                                   会计政策 rQs )O<jl  
accounting professional bodies                 会计职业组织，会计职业团体 8I?Wt W  
accounting records                                   会计记录 6r0krbN  
accounting responsibility                           会计责任 ~"H,/m%2o  
accounting service                             会计服务 [wOn|)& &  
accounting standards                                会计准则 G@\1E+Ip  
Accounting Standards for Business Enterprises       企业会计准则 $y&E(J  
accounting system                             会计系统 +F` S>U  
accounting treatment                                会计处理 #e1>H1eU  
accuracy                                    准确性，精确性 Wx}8T[A}  
additional audit procedures                      追加审计程序 X1|njJGO1  
addressee                                         收件人，收信人 drP=A~?&:  
Administration of State-owned Assets  (the～)     国有资产管理局 %QGC8Tz  
administrative laws and regulations                 行政法规 \;3~a9q%  
adverse impact                                 不利影响，负面影响 |Nn)m  
adverse opinion                                反对意见 dJoaCf`w  
advisory group                                  咨询组，顾问组 t;Sb/3  
agency fee                                        代理费，代理费用 ?0?#U0(;u  
aggregate                                          总计，合计为…… ,/%=sux  
alternation of document and record                 变造文件和记录 +b<FO+E_  
alternative audit procedures                      替代审计程序，备选审计程序 $\BE&4g  
amend                                              修改，修订
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amortisation                                      摊销 wC+u73599  
analytical capacity                             分析能力 I\{ 1u  
analytical procedures                               分析性程序 Q5`*3h6p=  
annual financial statements                        年度会计报表，年度财务报表 Y|f[bw  
appendix                                          附录，附表 SiRaFj4s"  
applicable                                         适用的 oy=js -  
applicable laws and regulations                 适用的法规 .CABH,Po:  
application systems                                  应用系统 ?k&Vy  
apply consistently                              一贯地执行，一贯地实施 -q1??u  
appropriate                                       适当的，合适的； vhW2PzHFRi  
征用，挪用 mbxZL<ua  
appropriate authorization                          适当的授权 ci.+pF  
appropriateness of audit evidence                    审计证据的适当性 zuad~%D<I  
approval                                    批准，核准 T{.pM4Hd  
assertion                                    (会计报表上的)认定；确认 f!uwzHA`?  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 TH&U j1  
asset                                                 资产，财产 Y-
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asset restructuring                             资产重组 jh%Eq+#S  
assignment of duties                                 职责的划分 Vpz\.]  
assistant                                     助理，助理人员 Ts[_u@  
associated company                                 联属公司，联营公司 y<|7z99L  
association                                        联合，结合；协会，社团 hHGoP0/o  
assumption                                       假设，假定 <4si/ =  
at a given date                                         在某一特定时日 EF[@$j   
attestation                                         鉴证，公证 5y[Oj^  
attestation service                             鉴证服务 X::JV7hu  
audit adjustment                                审计调整 x7&B$.>3  
audit areas                                        审计领域 dO<ERY  
audit conclusion                                审计结论 HZC"nb}r4  
audit effectiveness                             审计效果 ]Kt6^|S$a  
audit efficiency                                  审计效率 {0wIR_dGX  
audit engagement letter                      审计业务约定书 DS(}<HK{  
audit evidence                                          审计证据 {j?FNOJn  
audit fee                                    审计费 xQ-<WF1i  
audit files                                          审计档案 %~H-)_d20  
audit findings                                     审计中发现的事项 ?}tFN_X"  
audit implementation stage                        审计实施阶段 df 4A RP+  
audit mark                                        审计标识 {9&;Q|D z  
audit materiality                                 审计重要性 (z{#Eq4  
audit method                                     审计方法 x;P_1J %Q  
audit objective                                         审计目标，审计目的 !*dI|k  
audit of financial statements                      会计报表审计，财务报表审计 ;~)5s'  
audit opinion                                     审计意见 }%ojw |  
audit period                                      被审计期间，被审计年度 0WW2i{7`U  
audit plan                                          审计计划 mP~QWx![N  
audit planning                                    编制审计计划，制定审计计划，审计计划 f;o5=)Y  
audit planning stage                                  审计计划阶段 MDZ640-Y  
audit procedure                                审计程序 ifMRryN4  
audit programme                               审计程序表，具体审计计划 S"bg9o  
audit report                                       审计报告 o4F2%0gJ  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 pHXm>gTd,J  
audit report with a qualified opinion                 有保留意见的审计报告 |}s*E_/[  
audit report with an adverse opinion                否定意见的审计报告 'j8:vq^
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audit report with dual dates                      双重日期审计报告 <e=#F-DE  
audit reporting stage                                 审计报告阶段 HSE!x_$  
audit responsibility                                   审计责任 N]Yd9tn{  
audit results                                      审计结果 y *jp79G  
audit risk                                          审计风险 h,u,^ r  
audit sampling                                          审计抽样 %op**@4/t\  
audit sampling techniques                         审计抽样方法，审计抽样技术 1y@i}<9F  
audit strategies                                  审计策略 ;40/yl3r3[  
audit summary                                         审计总结，审计小结 Ct<udO  
audit team                                         审计小组 H7&8\FNa  
audit test                                    审计测试 
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audit trail                                          审计轨迹 :1.L}4"gg  
audit work                                        审计工作  ul6]!Iy  
audit working paper                                 审计工作底稿 urs,34h  
audited financial statement                        审计会计报表，已审计财务报表 M>xK+q?O  
Auditing Guidelines (the～)                      审计规范指南 F3[T.sf  
auditing standards                             审计准则 w>s,"2 &5J  
audit-oriented working paper                          (审计)业务类工作底稿 ok"
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authorisation                                     授权 O'p9u@kc  
authorisation of transaction                       交易的授权 ios&n)W&  
availability                                         可获得性 XSwl Tg  
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balance                                      余额；差额；平衡 T9 E+\D  
balance sheet                                    资产负债表 5FPM`hLT  
bank                                                 银行 ouvA~/5  
bank account                                    银行账户，银行户头 x*\Y) 9Vgy  
bank statement                                 银行对账单 k<nZ+! M  
barter transaction                              易货交易，以物换物交易 ~|DUt  
basis of audit                                    审计依据 ~~ /|dh5  
basis of preparation                                (会计报表的)编制基础 kYP#SH/  
book of account                               账目，账簿 <y('hI'  
borrowing                                         借款，贷款，借债 +6M}O[LP  
branch                                              分支，分支机构，分店 T@H^BGs  
brought forward                                (账户余额等的)承上年，承上期，承上页 }z'8Bu  
budget                                              预算 PfAgM1  
building                                      建筑物；大楼 Zgp4`)}:  
business conditions                                  业务情况，经营情况 6m/r+?'  
business licence                               (企业等的)营业执照 ;LKkbT 5  
business relation                                业务关系 V# }!-Xj  
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