[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 LF~=,S  
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审计词汇英汉对照 _~`\TS8  
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ability to continue as a going concern               持续经营能力 fFfH9cl!  
acceptability                                     可接受性，可接受程度 g&*pk5V>  
acceptable level of detection risk                     检查风险的可接受水平 L/w9dk*uv  
acceptance of engagement                       接受委托 k]Y#-Q1p~  
accepting the engagement for the first time              首次接受委托 nuB@Fkr  
access to asset                                         对资产的接触 qG/a5i  
according to                                     根据，依据，依照 O]n"aAu@  
account balance                                账户余额 lq$1CI  
account for                                       对……进行会计处理，核算；解释 3d.JV'C'c  
accounting                                        会计，会计学 Oifu ?f<r  
accounting advisory serve                        会计咨询服务 1a)NM#  
accounting firm                                 会计师事务所 26E"Ui5q  
accounting information                      会计信息，会计资料 nzTzc5 w  
accounting period                             会计期间 rSD!u0c[  
accounting policies                                   会计政策 +SmcZ^\OZ  
accounting professional bodies                 会计职业组织，会计职业团体 zJ#e3o.  
accounting records                                   会计记录 h@72eav3+  
accounting responsibility                           会计责任 j}chU'if  
accounting service                             会计服务 8Us5Oi  
accounting standards                                会计准则 N1KYV&'o  
Accounting Standards for Business Enterprises       企业会计准则 x,js}Mlw  
accounting system                             会计系统 1WPDMLuN  
accounting treatment                                会计处理 (9BjZ&ej  
accuracy                                    准确性，精确性 *_$%Tv.]  
additional audit procedures                      追加审计程序 EvMhNq~y5  
addressee                                         收件人，收信人  j$#pG  
Administration of State-owned Assets  (the～)     国有资产管理局 Ho?+?YJ#P  
administrative laws and regulations                 行政法规 j8@YoD5o  
adverse impact                                 不利影响，负面影响 i_4FxC4  
adverse opinion                                反对意见 _VR Sdr5  
advisory group                                  咨询组，顾问组 ]do0{I%\eq  
agency fee                                        代理费，代理费用 ^6+P&MxM  
aggregate                                          总计，合计为…… M%:ACLYP  
alternation of document and record                 变造文件和记录 mj<(qZh  
alternative audit procedures                      替代审计程序，备选审计程序 %#NaM\=8v  
amend                                              修改，修订 }Xs=x6Mj  
amortisation                                      摊销 kF~}htv.=  
analytical capacity                             分析能力 "gdmRE{x  
analytical procedures                               分析性程序 W;,.OoDc>  
annual financial statements                        年度会计报表，年度财务报表 UUv&X+Y  
appendix                                          附录，附表 f&(u
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applicable                                         适用的 KMznl=LF  
applicable laws and regulations                 适用的法规 e(BF=gesgp  
application systems                                  应用系统 O!sZMGF$p  
apply consistently                              一贯地执行，一贯地实施 !wvP24"y  
appropriate                                       适当的，合适的； _"J-P={=  
征用，挪用 K3?7Hndf2  
appropriate authorization                          适当的授权 -) $$4<L  
appropriateness of audit evidence                    审计证据的适当性 W)V"QrFK  
approval                                    批准，核准 !l_ 1r$  
assertion                                    (会计报表上的)认定；确认 gyieSXz[  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 :SSe0ZZ_6b  
asset                                                 资产，财产 UioLu90 P  
asset restructuring                             资产重组 oj@B'j  
assignment of duties                                 职责的划分 ;,Sl+)@h  
assistant                                     助理，助理人员 @g""*T1:$  
associated company                                 联属公司，联营公司 ]BCH9%zLj  
association                                        联合，结合；协会，社团 g`gH]W FcG  
assumption                                       假设，假定 R3&W.?C T  
at a given date                                         在某一特定时日 G F,/<R#  
attestation                                         鉴证，公证 TeG5|`t],  
attestation service                             鉴证服务 ^Ebaq`{V\'  
audit adjustment                                审计调整 a)4.[+wnRf  
audit areas                                        审计领域 j$zw(EkN  
audit conclusion                                审计结论 Revc :m1o  
audit effectiveness                             审计效果 ]gkI:scPA  
audit efficiency                                  审计效率 fT/;TK>z>  
audit engagement letter                      审计业务约定书 vgHMVzxj  
audit evidence                                          审计证据 {
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audit fee                                    审计费 lW?}jzuo  
audit files                                          审计档案 sju. `f>-r  
audit findings                                     审计中发现的事项 //>f#8Ho  
audit implementation stage                        审计实施阶段 +D`IcR-x  
audit mark                                        审计标识 <;+&`R  
audit materiality                                 审计重要性 Fc7mAV=  
audit method                                     审计方法 znFa4  
audit objective                                         审计目标，审计目的 A"#Gg7]tl'  
audit of financial statements                      会计报表审计，财务报表审计 c&AA< 6pkv  
audit opinion                                     审计意见 #G|iEC0C  
audit period                                      被审计期间，被审计年度 ~DhYiOSo  
audit plan                                          审计计划 }!(cm;XA"  
audit planning                                    编制审计计划，制定审计计划，审计计划 me$7\B;wy  
audit planning stage                                  审计计划阶段 d;9 X1`"  
audit procedure                                审计程序 JpD<2Mz_|V  
audit programme                               审计程序表，具体审计计划 S*IF/ fu  
audit report                                       审计报告 L=VJl[DL  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 d"Hh9O}6  
audit report with a qualified opinion                 有保留意见的审计报告 Cz+>S3v M  
audit report with an adverse opinion                否定意见的审计报告 5)2lZ(5.A#  
audit report with dual dates                      双重日期审计报告 )O"5dF1l  
audit reporting stage                                 审计报告阶段 d>)*!l2,C  
audit responsibility                                   审计责任 YT
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audit results                                      审计结果 -j`tBv)  
audit risk                                          审计风险 d5\w'@Di  
audit sampling                                          审计抽样 i(2s"Uww,  
audit sampling techniques                         审计抽样方法，审计抽样技术 SI*O#K=w  
audit strategies                                  审计策略 OCa74)(  
audit summary                                         审计总结，审计小结 7\rz*  
audit team                                         审计小组 bwqla43gX  
audit test                                    审计测试 c
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audit trail                                          审计轨迹 TV#pUQ3K  
audit work                                        审计工作 .4Jea#M &x  
audit working paper                                 审计工作底稿 +S5"4<  
audited financial statement                        审计会计报表，已审计财务报表 V"#ie Yn  
Auditing Guidelines (the～)                      审计规范指南 a"0Xam  
auditing standards                             审计准则 TPt<(-}W  
audit-oriented working paper                          (审计)业务类工作底稿 C!]
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authorisation                                     授权 #O/ihRoaO  
authorisation of transaction                       交易的授权 -{>JF  
availability                                         可获得性 B5~S&HQ?B6  
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balance                                      余额；差额；平衡 OySIp[{tJ  
balance sheet                                    资产负债表 i!LEA/"V  
bank                                                 银行 ow!utAF  
bank account                                    银行账户，银行户头 6UG7lH!M  
bank statement                                 银行对账单 y-)|u:~h  
barter transaction                              易货交易，以物换物交易 {k%*j 4  
basis of audit                                    审计依据 3u^U\xB  
basis of preparation                                (会计报表的)编制基础 /9,!)/j  
book of account                               账目，账簿 >_jT.d  
borrowing                                         借款，贷款，借债 x?9rT 0D  
branch                                              分支，分支机构，分店 *R m>bLI  
brought forward                                (账户余额等的)承上年，承上期，承上页 (y[+s?;WyB  
budget                                              预算 G<#9`  
building                                      建筑物；大楼 HJo&
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business conditions                                  业务情况，经营情况 PB_+:S^8  
business licence                               (企业等的)营业执照 GF*8(2h2  
business relation                                业务关系 k(pI5N}pJZ  
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