[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 s(8W_4&'  
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审计词汇英汉对照 c"xK`%e  
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ability to continue as a going concern               持续经营能力 d5l UGRg  
acceptability                                     可接受性，可接受程度 39jG8zr=Z[  
acceptable level of detection risk                     检查风险的可接受水平 RFH0  
acceptance of engagement                       接受委托 M@ZI\  
accepting the engagement for the first time              首次接受委托 KGpA2Nx  
access to asset                                         对资产的接触 =rK+eG#,  
according to                                     根据，依据，依照 [1KuzCcK}  
account balance                                账户余额 v9UD%@tZ  
account for                                       对……进行会计处理，核算；解释 D sWSGb  
accounting                                        会计，会计学  Mc}^LDX  
accounting advisory serve                        会计咨询服务 Tb-F]lg$  
accounting firm                                 会计师事务所 sNwI0o  
accounting information                      会计信息，会计资料 bYPKh  
accounting period                             会计期间 'P}0FktP`  
accounting policies                                   会计政策 m#F`] {  
accounting professional bodies                 会计职业组织，会计职业团体 4Z,!zFS$`  
accounting records                                   会计记录 <Ok3FE.K  
accounting responsibility                           会计责任 y)gKxRaCS  
accounting service                             会计服务 b_):MQ1
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accounting standards                                会计准则 gzg_>2Sj  
Accounting Standards for Business Enterprises       企业会计准则 F}qc0  
accounting system                             会计系统 x$%!U[!3  
accounting treatment                                会计处理 "g#i'"qnW  
accuracy                                    准确性，精确性 <d_!mKw  
additional audit procedures                      追加审计程序 +2j AC r  
addressee                                         收件人，收信人 ;({W#Wa  
Administration of State-owned Assets  (the～)     国有资产管理局 MqUH',\3  
administrative laws and regulations                 行政法规 &! ?eL  
adverse impact                                 不利影响，负面影响 _/K_[w 1  
adverse opinion                                反对意见 AzxXB  
advisory group                                  咨询组，顾问组 N
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agency fee                                        代理费，代理费用 &8 x-o,  
aggregate                                          总计，合计为…… J)C/u{o  
alternation of document and record                 变造文件和记录 Tu7QCr5*  
alternative audit procedures                      替代审计程序，备选审计程序 veh<R]U  
amend                                              修改，修订 i7>tU=  
amortisation                                      摊销 IN G@B#Cl  
analytical capacity                             分析能力 pV"R|{#V  
analytical procedures                               分析性程序 RdML3E  
annual financial statements                        年度会计报表，年度财务报表 }Z,x~G  
appendix                                          附录，附表 !GGkdg*-*9  
applicable                                         适用的 &JI8]JmU)  
applicable laws and regulations                 适用的法规 _#h_:  
application systems                                  应用系统 1y4  
apply consistently                              一贯地执行，一贯地实施 Ue~CwFOc  
appropriate                                       适当的，合适的； # 4PVVu<  
征用，挪用 9*?oYm;dX  
appropriate authorization                          适当的授权 `^y7f  
appropriateness of audit evidence                    审计证据的适当性 h2""9aP!  
approval                                    批准，核准 8pgEix/M5o  
assertion                                    (会计报表上的)认定；确认 {8%a5DiM  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 \} :PLCKT  
asset                                                 资产，财产 (=@h23 vH  
asset restructuring                             资产重组 {jX2}  
assignment of duties                                 职责的划分 J6aef^>  
assistant                                     助理，助理人员 3kMf!VL  
associated company                                 联属公司，联营公司 3jC_AO%T  
association                                        联合，结合；协会，社团 .h4 \Y A  
assumption                                       假设，假定 qeZ? 7#Gf  
at a given date                                         在某一特定时日 0=E]cQwh  
attestation                                         鉴证，公证 1PV'?tXp(  
attestation service                             鉴证服务 s}% M4  
audit adjustment                                审计调整 7VFLJrt  
audit areas                                        审计领域 'CkIz"Wd  
audit conclusion                                审计结论 Gk /fBs  
audit effectiveness                             审计效果 1HZO9cXJ  
audit efficiency                                  审计效率 =zKM=qba  
audit engagement letter                      审计业务约定书 <<R*2b  
audit evidence                                          审计证据 7{I0s;R  
audit fee                                    审计费 K
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audit files                                          审计档案 )f<z%:I+Z  
audit findings                                     审计中发现的事项 }@+:\   
audit implementation stage                        审计实施阶段 V /V9B2.$  
audit mark                                        审计标识 ,>mrPtxN  
audit materiality                                 审计重要性 _t #k,;  
audit method                                     审计方法 c|@bwat4  
audit objective                                         审计目标，审计目的 d,n 'n  
audit of financial statements                      会计报表审计，财务报表审计 cq/$N  
audit opinion                                     审计意见 @7j AL-  
audit period                                      被审计期间，被审计年度 -:y,N 9^  
audit plan                                          审计计划 <;Zmjeb+#  
audit planning                                    编制审计计划，制定审计计划，审计计划 OA"q[s  
audit planning stage                                  审计计划阶段 Hn+~5@.  
audit procedure                                审计程序 W+ko
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audit programme                               审计程序表，具体审计计划 =mp;.k95  
audit report                                       审计报告 =.]4;z  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 }oGA-Qc}B  
audit report with a qualified opinion                 有保留意见的审计报告 "]b<uV
  
audit report with an adverse opinion                否定意见的审计报告 k5.Ln
a  
audit report with dual dates                      双重日期审计报告 EE'io5\et  
audit reporting stage                                 审计报告阶段 8i#2d1O  
audit responsibility                                   审计责任 p xa*'h"b^  
audit results                                      审计结果 .MoU1n{Yc  
audit risk                                          审计风险 sZ/v^xk  
audit sampling                                          审计抽样 &H/'rd0M  
audit sampling techniques                         审计抽样方法，审计抽样技术 DjQFi  
audit strategies                                  审计策略 65$+{ s  
audit summary                                         审计总结，审计小结 C mWgcw1  
audit team                                         审计小组 *kDCliL  
audit test                                    审计测试 U7}yi$WT  
audit trail                                          审计轨迹 /zVOK4BqN+  
audit work                                        审计工作 ]{m
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audit working paper                                 审计工作底稿 >rKIG~P_  
audited financial statement                        审计会计报表，已审计财务报表 CxOob1@  
Auditing Guidelines (the～)                      审计规范指南 G[I"8iS,  
auditing standards                             审计准则 ++Ts  
audit-oriented working paper                          (审计)业务类工作底稿 c>:wd@w  
authorisation                                     授权 *Y7u'v  
authorisation of transaction                       交易的授权 k],Q9  
availability                                         可获得性 X296tA>C`  
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balance                                      余额；差额；平衡 'Nnzk  
balance sheet                                    资产负债表 peuZ&yK+"  
bank                                                 银行 r8rgY42  
bank account                                    银行账户，银行户头 Y}|X|!0x  
bank statement                                 银行对账单 iYm-tsER;  
barter transaction                              易货交易，以物换物交易 PB`Y g  
basis of audit                                    审计依据 :L@?2),  
basis of preparation                                (会计报表的)编制基础 q"sed]  
book of account                               账目，账簿 [<6^qla  
borrowing                                         借款，贷款，借债 }1i`6`y1  
branch                                              分支，分支机构，分店 `yXg{lk  
brought forward                                (账户余额等的)承上年，承上期，承上页 Z<y I\1  
budget                                              预算  zC@o  
building                                      建筑物；大楼 ?u=Fj_N_  
business conditions                                  业务情况，经营情况 {xB!EQ"  
business licence                               (企业等的)营业执照 s;Z\Io  
business relation                                业务关系 suiS&$-E  
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