[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>rv{@KbL  
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审计词汇英汉对照 &28%~&L  
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ability to continue as a going concern               持续经营能力 ;kF+ V*  
acceptability                                     可接受性，可接受程度 5!d'RBO   
acceptable level of detection risk                     检查风险的可接受水平 oyo V1jO  
acceptance of engagement                       接受委托 @EB2I+[  
accepting the engagement for the first time              首次接受委托 Jg%jmI;Y  
access to asset                                         对资产的接触 ^eWD4Vp|4  
according to                                     根据，依据，依照 | D,->k  
account balance                                账户余额 =(>pv,  
account for                                       对……进行会计处理，核算；解释 s4{>7`N2  
accounting                                        会计，会计学 THDyb9_g  
accounting advisory serve                        会计咨询服务 <bgFc[Z  
accounting firm                                 会计师事务所 LO M-i>  
accounting information                      会计信息，会计资料 %$SO9PY  
accounting period                             会计期间 $#
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accounting policies                                   会计政策 HFrwf{J  
accounting professional bodies                 会计职业组织，会计职业团体 Ln5g"g8gb%  
accounting records                                   会计记录 XVkCYh4,  
accounting responsibility                           会计责任 -85W
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accounting service                             会计服务 T0P_&E@X  
accounting standards                                会计准则 +HNM$yp  
Accounting Standards for Business Enterprises       企业会计准则 A"~4|`W  
accounting system                             会计系统 Lkl^ `  
accounting treatment                                会计处理 5j$a3nH  
accuracy                                    准确性，精确性 4z>SI\Ss  
additional audit procedures                      追加审计程序 +OC~y:  
addressee                                         收件人，收信人 5\eM3w'd  
Administration of State-owned Assets  (the～)     国有资产管理局 g\lEdxm6Sj  
administrative laws and regulations                 行政法规 %w3"B,k'9D  
adverse impact                                 不利影响，负面影响 |jE0H!j  
adverse opinion                                反对意见 *.F4?i2D  
advisory group                                  咨询组，顾问组 *b+~@o  
agency fee                                        代理费，代理费用 0Wc 8\c  
aggregate                                          总计，合计为…… ,fW%Qv  
alternation of document and record                 变造文件和记录 Z`Sbq{Kx  
alternative audit procedures                      替代审计程序，备选审计程序 ^26}j uQ  
amend                                              修改，修订 w [7vxQ!-  
amortisation                                      摊销 &i
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analytical capacity                             分析能力 -7:_Dy  
analytical procedures                               分析性程序 Z1ZjQt#~+  
annual financial statements                        年度会计报表，年度财务报表 6E@qZvQ  
appendix                                          附录，附表 s+OXT4>+  
applicable                                         适用的 vX
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applicable laws and regulations                 适用的法规 sW]fPa(cn,  
application systems                                  应用系统 e.jbFSnA  
apply consistently                              一贯地执行，一贯地实施 Pmj%QhOYE  
appropriate                                       适当的，合适的； $c<NEt_\  
征用，挪用 w_]`)$
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appropriate authorization                          适当的授权 %uy5la  
appropriateness of audit evidence                    审计证据的适当性 FA3YiX(-e  
approval                                    批准，核准 G2BB]] m3  
assertion                                    (会计报表上的)认定；确认 #:LI,t  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 2\J-7o=P  
asset                                                 资产，财产 XdxSi"+  
asset restructuring                             资产重组 .DG`~Fpk  
assignment of duties                                 职责的划分 T1_>qnSz  
assistant                                     助理，助理人员 U/l3C(bc!  
associated company                                 联属公司，联营公司 ,37\8y?o\  
association                                        联合，结合；协会，社团 cHjnuL0fsy  
assumption                                       假设，假定 g,]GzHV1  
at a given date                                         在某一特定时日 kx31g,cf]w  
attestation                                         鉴证，公证 A{Dy3tm=  
attestation service                             鉴证服务 Js}1_K  
audit adjustment                                审计调整 '|rhm  
audit areas                                        审计领域 %29lDd(<  
audit conclusion                                审计结论 aT"0tn^LO  
audit effectiveness                             审计效果 JOFQyhY0>m  
audit efficiency                                  审计效率 hWD%_"yhd  
audit engagement letter                      审计业务约定书 !$L~/<&0g  
audit evidence                                          审计证据 c1aIZ  
audit fee                                    审计费 ,Vr-E  
audit files                                          审计档案 Sah
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audit findings                                     审计中发现的事项 iw\yVd^]:k  
audit implementation stage                        审计实施阶段 tqXr6+!Q  
audit mark                                        审计标识 hxe X6  
audit materiality                                 审计重要性 ;Qq<5I"y  
audit method                                     审计方法 <b#1L  
audit objective                                         审计目标，审计目的 -fCR^`UOS  
audit of financial statements                      会计报表审计，财务报表审计 ]m< z  
audit opinion                                     审计意见 &f($= 68  
audit period                                      被审计期间，被审计年度 [Lal_}m?  
audit plan                                          审计计划 IB\O[R$x  
audit planning                                    编制审计计划，制定审计计划，审计计划 !@3"vd{^  
audit planning stage                                  审计计划阶段 5VZZk%oy  
audit procedure                                审计程序 B3g#)  
audit programme                               审计程序表，具体审计计划 7*\CfqrU  
audit report                                       审计报告 It:,8  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 ^
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audit report with a qualified opinion                 有保留意见的审计报告 _{&bmE  
audit report with an adverse opinion                否定意见的审计报告 DrA\-G_7  
audit report with dual dates                      双重日期审计报告 IC6r?  
audit reporting stage                                 审计报告阶段 V 0z`p"  
audit responsibility                                   审计责任 []b= xRJM  
audit results                                      审计结果 c$^~7.~{Qy  
audit risk                                          审计风险 y/>IF|aX  
audit sampling                                          审计抽样 <\`qRz0/  
audit sampling techniques                         审计抽样方法，审计抽样技术 C8t;E`  
audit strategies                                  审计策略 r&3EM[*Iw  
audit summary                                         审计总结，审计小结 )0?u_Z]w9  
audit team                                         审计小组 Tnoy#w}V e  
audit test                                    审计测试 R@~=z5X(Q  
audit trail                                          审计轨迹 i +ICgMcd  
audit work                                        审计工作 }?^]-`b  
audit working paper                                 审计工作底稿 P "f4`q  
audited financial statement                        审计会计报表，已审计财务报表 c"lblt5  
Auditing Guidelines (the～)                      审计规范指南 D=@bPB
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auditing standards                             审计准则 \c4D|
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audit-oriented working paper                          (审计)业务类工作底稿 9 iV_  
authorisation                                     授权 :Lu 9w0>f  
authorisation of transaction                       交易的授权 *aW:Z6
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availability                                         可获得性 #Q` TH<  
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balance                                      余额；差额；平衡 ~@mN
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balance sheet                                    资产负债表 Qv6-,6<  
bank                                                 银行 )~-r&Q5d  
bank account                                    银行账户，银行户头 Y^tUc
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bank statement                                 银行对账单 {PKf]m  
barter transaction                              易货交易，以物换物交易 t?wVh0gT  
basis of audit                                    审计依据 7:e5l19 uI  
basis of preparation                                (会计报表的)编制基础 RQYD#4|  
book of account                               账目，账簿 P
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borrowing                                         借款，贷款，借债 z1nKj\AM2  
branch                                              分支，分支机构，分店 uj:1_&g  
brought forward                                (账户余额等的)承上年，承上期，承上页 bT15jN
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budget                                              预算 d<RJH  
building                                      建筑物；大楼 x%W%  
business conditions                                  业务情况，经营情况 mJZB@m u?  
business licence                               (企业等的)营业执照 'U-8w@\Z
 
business relation                                业务关系 <w3_EO  
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