[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 <W|{zAyv  
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审计词汇英汉对照 &zb_8y,  
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ability to continue as a going concern               持续经营能力 &p=|z2 J  
acceptability                                     可接受性，可接受程度 0N_Ma')i  
acceptable level of detection risk                     检查风险的可接受水平 IDdhBdQ  
acceptance of engagement                       接受委托 YPf&y"E&H  
accepting the engagement for the first time              首次接受委托 0O!%NL[,  
access to asset                                         对资产的接触 eZI&d;i  
according to                                     根据，依据，依照 <4rF3 aB-  
account balance                                账户余额 pc^(@eD  
account for                                       对……进行会计处理，核算；解释 e_\4(4x  
accounting                                        会计，会计学 Ndx.SOj  
accounting advisory serve                        会计咨询服务 g#9KG  
accounting firm                                 会计师事务所 9i,QCA  
accounting information                      会计信息，会计资料 m#grtmyMrI  
accounting period                             会计期间 |Wi$@sWO  
accounting policies                                   会计政策 0-l @U{  
accounting professional bodies                 会计职业组织，会计职业团体 QIBv}hgcy  
accounting records                                   会计记录 #u|;YC  
accounting responsibility                           会计责任 + 5sTGNG  
accounting service                             会计服务
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accounting standards                                会计准则 7!<cU  
Accounting Standards for Business Enterprises       企业会计准则 I&Yu=v/_  
accounting system                             会计系统 z/6kxV89  
accounting treatment                                会计处理 S>*i^If  
accuracy                                    准确性，精确性 jW?.>(  
additional audit procedures                      追加审计程序 g2:^Z==  
addressee                                         收件人，收信人 -[0)n{AVvU  
Administration of State-owned Assets  (the～)     国有资产管理局 kpxd+w  
administrative laws and regulations                 行政法规 DE."XSni  
adverse impact                                 不利影响，负面影响 ~?[%uGI0h  
adverse opinion                                反对意见 M2my>  
advisory group                                  咨询组，顾问组 j9x}D;?n  
agency fee                                        代理费，代理费用 y?CEV-3+  
aggregate                                          总计，合计为…… c<pr1g  
alternation of document and record                 变造文件和记录 E"pq ZP =  
alternative audit procedures                      替代审计程序，备选审计程序 lwQI 9U[O2  
amend                                              修改，修订 2+sNt6B2  
amortisation                                      摊销 .QRQvtd.  
analytical capacity                             分析能力 uJF,:}qA  
analytical procedures                               分析性程序 J3S@1"   
annual financial statements                        年度会计报表，年度财务报表 J@p[v3W  
appendix                                          附录，附表 oBifESJ  
applicable                                         适用的 0K@s_ C=n#  
applicable laws and regulations                 适用的法规 ;IXDZ#;  
application systems                                  应用系统 N/qr}- 3z  
apply consistently                              一贯地执行，一贯地实施 )z2Tm4>iql  
appropriate                                       适当的，合适的； \iSa xwU_  
征用，挪用 6$9n_AS  
appropriate authorization                          适当的授权 w# ,:L)  
appropriateness of audit evidence                    审计证据的适当性 6@ToPbj4  
approval                                    批准，核准 R l^ENrv!]  
assertion                                    (会计报表上的)认定；确认 najd~%?Rs  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 Nyow:7p  
asset                                                 资产，财产 J+Q ;'J  
asset restructuring                             资产重组 }yK_2zak5i  
assignment of duties                                 职责的划分 ~Pv4X2MO  
assistant                                     助理，助理人员 ]wER&/v"  
associated company                                 联属公司，联营公司 t?QR27cs$  
association                                        联合，结合；协会，社团 $X9-0-  
assumption                                       假设，假定 |Y0BnyGK  
at a given date                                         在某一特定时日 R1 hb-  
attestation                                         鉴证，公证 A_CE pG]  
attestation service                             鉴证服务 mxGa\{D#y  
audit adjustment                                审计调整 _F;(#D  
audit areas                                        审计领域 2|qE|3&{'  
audit conclusion                                审计结论 dAm(uJ  
audit effectiveness                             审计效果 `.#e4 FBW  
audit efficiency                                  审计效率 0 #VH=pga  
audit engagement letter                      审计业务约定书 x6.an_W6  
audit evidence                                          审计证据 Uj(,
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audit fee                                    审计费 vp[~%~1(  
audit files                                          审计档案 o'D{ql  
audit findings                                     审计中发现的事项 O-U_Zx0zd  
audit implementation stage                        审计实施阶段 &t+03c8g!  
audit mark                                        审计标识 w`CGDF\Oo  
audit materiality                                 审计重要性 5owUQg,W  
audit method                                     审计方法 K0g<11}(Yg  
audit objective                                         审计目标，审计目的 y4C _G?  
audit of financial statements                      会计报表审计，财务报表审计 ,fT5I6l  
audit opinion                                     审计意见 u/hFf3  
audit period                                      被审计期间，被审计年度 '<^%>R2  
audit plan                                          审计计划 &
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audit planning                                    编制审计计划，制定审计计划，审计计划 `N_NzH  
audit planning stage                                  审计计划阶段 s~Ni\SF  
audit procedure                                审计程序 <fJoHS  
audit programme                               审计程序表，具体审计计划 ]O,!B''8k  
audit report                                       审计报告 T]Vh]|_s  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 : N>5{  
audit report with a qualified opinion                 有保留意见的审计报告 dScit!T"  
audit report with an adverse opinion                否定意见的审计报告 pV=X  
audit report with dual dates                      双重日期审计报告 ",B92[}Ar  
audit reporting stage                                 审计报告阶段 H/|Mq#K  
audit responsibility                                   审计责任 i jg'X#E  
audit results                                      审计结果 bO>Mvf  
audit risk                                          审计风险 }e9E+2}Z\  
audit sampling                                          审计抽样 {[m %1O1  
audit sampling techniques                         审计抽样方法，审计抽样技术 erdWGUfQOe  
audit strategies                                  审计策略 vh"zYl`  
audit summary                                         审计总结，审计小结  G;Q)A$-  
audit team                                         审计小组 LrX7WI  
audit test                                    审计测试 I%h9V([  
audit trail                                          审计轨迹 $Dxz21|P7  
audit work                                        审计工作 ]>b.oI/  
audit working paper                                 审计工作底稿
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audited financial statement                        审计会计报表，已审计财务报表 2ZNTj u7h  
Auditing Guidelines (the～)                      审计规范指南 ^*C8BzcH  
auditing standards                             审计准则 5%rD7/7N  
audit-oriented working paper                          (审计)业务类工作底稿 a-MDZT<xA+  
authorisation                                     授权
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authorisation of transaction                       交易的授权 wcspqC"_  
availability                                         可获得性 Hq?-e?Nc  
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balance                                      余额；差额；平衡 ULIbVy7Y  
balance sheet                                    资产负债表 u.ffZ]\7l  
bank                                                 银行 q~^Jd=cB\  
bank account                                    银行账户，银行户头 I8d#AVF2  
bank statement                                 银行对账单 ^8,HJG,!  
barter transaction                              易货交易，以物换物交易 v/ dSz/<]  
basis of audit                                    审计依据 V*@pmOhz  
basis of preparation                                (会计报表的)编制基础 -fI-d1@  
book of account                               账目，账簿
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borrowing                                         借款，贷款，借债 ;?"]S/16,  
branch                                              分支，分支机构，分店 ow,I|A  
brought forward                                (账户余额等的)承上年，承上期，承上页 Wsyq  
budget                                              预算 <Td4 o&JR  
building                                      建筑物；大楼 y m<3  
business conditions                                  业务情况，经营情况 FaYD a  
business licence                               (企业等的)营业执照 YD E;mIW  
business relation                                业务关系
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