[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 3Dc^lfn  
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审计词汇英汉对照 NHZMH!=4:n  
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ability to continue as a going concern               持续经营能力 -C^qN7Bz  
acceptability                                     可接受性，可接受程度 b c .Vy  
acceptable level of detection risk                     检查风险的可接受水平 !5+9~/;  
acceptance of engagement                       接受委托 dY?l oFz  
accepting the engagement for the first time              首次接受委托 &\?{%xj  
access to asset                                         对资产的接触 pnz@;+f  
according to                                     根据，依据，依照 7TAoWD3  
account balance                                账户余额 yMNOjs'c {  
account for                                       对……进行会计处理，核算；解释 21$^k
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accounting                                        会计，会计学 <
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accounting advisory serve                        会计咨询服务 lItr*,A]  
accounting firm                                 会计师事务所 /X R gsF  
accounting information                      会计信息，会计资料 >&<D.lx  
accounting period                             会计期间 !4F@ !.GG!  
accounting policies                                   会计政策 yPbOiA*lHz  
accounting professional bodies                 会计职业组织，会计职业团体 &m(eMX0lU  
accounting records                                   会计记录 E3Z>R=s  
accounting responsibility                           会计责任 P)TeF1~ T  
accounting service                             会计服务 -eSI"To L<  
accounting standards                                会计准则 +$~HRbo  
Accounting Standards for Business Enterprises       企业会计准则 YVHDk7s  
accounting system                             会计系统 nkkGJV!  
accounting treatment                                会计处理 bVRxGn @l  
accuracy                                    准确性，精确性 [-[|4|CnOm  
additional audit procedures                      追加审计程序  4z|Yfvq  
addressee                                         收件人，收信人 8HO)",+I  
Administration of State-owned Assets  (the～)     国有资产管理局 Z?",+|4  
administrative laws and regulations                 行政法规 Q[O U`
  
adverse impact                                 不利影响，负面影响 RDG,f/L2  
adverse opinion                                反对意见 ,@gDY9Q3r/  
advisory group                                  咨询组，顾问组 DA4!-\bt@  
agency fee                                        代理费，代理费用 hG'2(Y!  
aggregate                                          总计，合计为…… CQY/q@7  
alternation of document and record                 变造文件和记录
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alternative audit procedures                      替代审计程序，备选审计程序 I|[a a$G  
amend                                              修改，修订 8
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amortisation                                      摊销 `V ++})5v  
analytical capacity                             分析能力 Q
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analytical procedures                               分析性程序 y+iuA@WCv  
annual financial statements                        年度会计报表，年度财务报表 **YNR:#Y  
appendix                                          附录，附表 o9HDxS$~^  
applicable                                         适用的 TAYt:  
applicable laws and regulations                 适用的法规 &9] [~$  
application systems                                  应用系统 p|
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apply consistently                              一贯地执行，一贯地实施 f4T-=` SO  
appropriate                                       适当的，合适的； 5p{tt;9[  
征用，挪用 &<i>)Ss  
appropriate authorization                          适当的授权 skP_us~  
appropriateness of audit evidence                    审计证据的适当性 !c`Q?aGV)  
approval                                    批准，核准 !r!Mq~X<=  
assertion                                    (会计报表上的)认定；确认 &(^>}&XS.<  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 Q+ST8  
asset                                                 资产，财产 Sdt2D  
asset restructuring                             资产重组 s9:2aLZ{  
assignment of duties                                 职责的划分 E.% F/mM  
assistant                                     助理，助理人员 %J%gXk}]  
associated company                                 联属公司，联营公司 0_y%Qj^e  
association                                        联合，结合；协会，社团 5BCaE)J  
assumption                                       假设，假定 $BBfsaJPT  
at a given date                                         在某一特定时日 
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attestation                                         鉴证，公证 $ .Z2Rdlv(  
attestation service                             鉴证服务 }>XSp)"{l  
audit adjustment                                审计调整 u!`C:C'  
audit areas                                        审计领域 GRV9s9^  
audit conclusion                                审计结论 u#UeJuO  
audit effectiveness                             审计效果 m<f{7]fi5  
audit efficiency                                  审计效率 +m7x>ie)  
audit engagement letter                      审计业务约定书 kWz%v  
audit evidence                                          审计证据 c`}X2u]k  
audit fee                                    审计费 YV940A-n  
audit files                                          审计档案 o%9>elOju  
audit findings                                     审计中发现的事项 m[7:p{  
audit implementation stage                        审计实施阶段 +@qk=]3a  
audit mark                                        审计标识 Z "=(uwM  
audit materiality                                 审计重要性 EhUy7b,1_  
audit method                                     审计方法 9FLn7Y  
audit objective                                         审计目标，审计目的 =K>Z{%i  
audit of financial statements                      会计报表审计，财务报表审计 }Voh5*$E`  
audit opinion                                     审计意见 Cw|S Y  
audit period                                      被审计期间，被审计年度 PrKlwhi#  
audit plan                                          审计计划 CGe'
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audit planning                                    编制审计计划，制定审计计划，审计计划 d,+n,;6Cf  
audit planning stage                                  审计计划阶段 S'JeA>L  
audit procedure                                审计程序 B:r-')!0$#  
audit programme                               审计程序表，具体审计计划 rYS D-Kq  
audit report                                       审计报告 omA*XXUx=8  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 .XB] X  
audit report with a qualified opinion                 有保留意见的审计报告 9c7}-Go  
audit report with an adverse opinion                否定意见的审计报告 Wkk Nyg,  
audit report with dual dates                      双重日期审计报告 bv4cw#5z$9  
audit reporting stage                                 审计报告阶段 !Cy2>6v7  
audit responsibility                                   审计责任 >C}RZdO~  
audit results                                      审计结果 kZ.3\  
audit risk                                          审计风险 C|J1x4sb@  
audit sampling                                          审计抽样 c-=0l)&'D=  
audit sampling techniques                         审计抽样方法，审计抽样技术 ?^vZ{B)&0E  
audit strategies                                  审计策略 *vO'Z &  
audit summary                                         审计总结，审计小结 dJ^`9W  
audit team                                         审计小组 Qd4T?5 vG  
audit test                                    审计测试 ggTjd"|)  
audit trail                                          审计轨迹 Aii[=x8  
audit work                                        审计工作 `~]ReJ!X%  
audit working paper                                 审计工作底稿 ZO1J";>u  
audited financial statement                        审计会计报表，已审计财务报表 {LD8ie|x1`  
Auditing Guidelines (the～)                      审计规范指南 `j![  
auditing standards                             审计准则 K)@}Ok"#\4  
audit-oriented working paper                          (审计)业务类工作底稿 7:<Ed"rdE  
authorisation                                     授权 !~l%6Z5  
authorisation of transaction                       交易的授权 R*0F)M  
availability                                         可获得性 EG.C2]Fi  
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balance                                      余额；差额；平衡 ^e,RM_.  
balance sheet                                    资产负债表 5w1[KO#K|  
bank                                                 银行 /6c10}f  
bank account                                    银行账户，银行户头 ECzNByP  
bank statement                                 银行对账单 *$ $V,6O.  
barter transaction                              易货交易，以物换物交易 mD)O\.uA  
basis of audit                                    审计依据 wcf_5T  
basis of preparation                                (会计报表的)编制基础 ] O>7x  
book of account                               账目，账簿 |]cDz  
borrowing                                         借款，贷款，借债 [;Ac
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branch                                              分支，分支机构，分店 F8Wq&X#r  
brought forward                                (账户余额等的)承上年，承上期，承上页 c7IR06E  
budget                                              预算 y}HC\A77uD  
building                                      建筑物；大楼 q)b?X ^  
business conditions                                  业务情况，经营情况 CM1a<bV<  
business licence                               (企业等的)营业执照 ZG<!^tj  
business relation                                业务关系 'e64%t  
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