[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 ALn_ifNh  
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审计词汇英汉对照 M3elog:M  
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ability to continue as a going concern               持续经营能力 \03<dU A6  
acceptability                                     可接受性，可接受程度 r@zs4N0WP  
acceptable level of detection risk                     检查风险的可接受水平 %y\5L#T!>  
acceptance of engagement                       接受委托 ;jaugKf  
accepting the engagement for the first time              首次接受委托 33KC O  
access to asset                                         对资产的接触 !4`:(G59  
according to                                     根据，依据，依照 @-L\c>rqT  
account balance                                账户余额 </Y(4Xwf=  
account for                                       对……进行会计处理，核算；解释 :Jf</uP_  
accounting                                        会计，会计学 *- ~GVe  
accounting advisory serve                        会计咨询服务 &^K(9"  
accounting firm                                 会计师事务所 QgKR=GR6  
accounting information                      会计信息，会计资料 $9j>oUG  
accounting period                             会计期间 pacD7'1{  
accounting policies                                   会计政策 S>b 3_D  
accounting professional bodies                 会计职业组织，会计职业团体 dl3;A_ 2  
accounting records                                   会计记录 p^}`^>OL  
accounting responsibility                           会计责任 i#^YQCy  
accounting service                             会计服务 k q]E@tE*3  
accounting standards                                会计准则 4D DBf j  
Accounting Standards for Business Enterprises       企业会计准则 @U3z@v]s(h  
accounting system                             会计系统 kN3 <l7  
accounting treatment                                会计处理 vNs`UkA  
accuracy                                    准确性，精确性 F+*fim'N
K  
additional audit procedures                      追加审计程序 w
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addressee                                         收件人，收信人 z.\r7  
Administration of State-owned Assets  (the～)     国有资产管理局 glc<(V  
administrative laws and regulations                 行政法规 ,\X!
:y~  
adverse impact                                 不利影响，负面影响 >itNa.K  
adverse opinion                                反对意见 { `Z~T&}~T  
advisory group                                  咨询组，顾问组 -"S94<Y  
agency fee                                        代理费，代理费用 h)fsLzn]Tf  
aggregate                                          总计，合计为…… livKiX`  
alternation of document and record                 变造文件和记录 2LR y/ah  
alternative audit procedures                      替代审计程序，备选审计程序 TBrwir  
amend                                              修改，修订 _
yJz:pa  
amortisation                                      摊销 F-b]>3r  
analytical capacity                             分析能力 wkPjMmW+!  
analytical procedures                               分析性程序 XN6$TNsD$  
annual financial statements                        年度会计报表，年度财务报表 ,Y6]x^
W  
appendix                                          附录，附表 XkkzY5rxOc  
applicable                                         适用的 KQb&7k.  
applicable laws and regulations                 适用的法规 2HSFMgy  
application systems                                  应用系统 h,B4Tg'  
apply consistently                              一贯地执行，一贯地实施 [ `1`E1X  
appropriate                                       适当的，合适的； fMUh\u3  
征用，挪用 S[q:b .  
appropriate authorization                          适当的授权 aNY-F)XWa  
appropriateness of audit evidence                    审计证据的适当性 /*>}y$  
approval                                    批准，核准 +TA~RCd  
assertion                                    (会计报表上的)认定；确认 @[?ZwzY:9  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 9G2rVk  
asset                                                 资产，财产 tY]?2u%)  
asset restructuring                             资产重组 n
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assignment of duties                                 职责的划分 boCi*]  
assistant                                     助理，助理人员 d/F^ez  
associated company                                 联属公司，联营公司 u-y?i`  
association                                        联合，结合；协会，社团 3M+rFB}tS  
assumption                                       假设，假定 !wQ?+:6  
at a given date                                         在某一特定时日 Vt3*~Beb  
attestation                                         鉴证，公证 %AtT(G(n  
attestation service                             鉴证服务 WkE="E}   
audit adjustment                                审计调整 <XG]aYBR  
audit areas                                        审计领域 Yq51+\d  
audit conclusion                                审计结论 +>1?ck  
audit effectiveness                             审计效果 c1i:m'b_5  
audit efficiency                                  审计效率 4U}J?EB?K  
audit engagement letter                      审计业务约定书 OomC%9/=,  
audit evidence                                          审计证据 w' J`$=  
audit fee                                    审计费 xRgdU+,Mj  
audit files                                          审计档案 axt
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audit findings                                     审计中发现的事项 =b
ja\r{  
audit implementation stage                        审计实施阶段 %X.g+uu  
audit mark                                        审计标识 x
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audit materiality                                 审计重要性 |n tWMm:(  
audit method                                     审计方法 <z2.A/L  
audit objective                                         审计目标，审计目的 wMN{9Ce3j  
audit of financial statements                      会计报表审计，财务报表审计 w{dRf!b69  
audit opinion                                     审计意见 Y DHP-0?  
audit period                                      被审计期间，被审计年度 K-\wx5#l/  
audit plan                                          审计计划  $V`1<>4  
audit planning                                    编制审计计划，制定审计计划，审计计划 SPdEO3  
audit planning stage                                  审计计划阶段 wG7>2
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audit procedure                                审计程序 BF2U$-k4  
audit programme                               审计程序表，具体审计计划 x=xo9wEg  
audit report                                       审计报告 Mb[4_D
c  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 hx;kNcPbI  
audit report with a qualified opinion                 有保留意见的审计报告 h9imS\gfr  
audit report with an adverse opinion                否定意见的审计报告 +aEm]=3  
audit report with dual dates                      双重日期审计报告 ,D 
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audit reporting stage                                 审计报告阶段 7- LjBlH   
audit responsibility                                   审计责任 S .x>w /  
audit results                                      审计结果 R!"|~OO  
audit risk                                          审计风险 ]o"E4Vht  
audit sampling                                          审计抽样 W).Kq-  
audit sampling techniques                         审计抽样方法，审计抽样技术 {D",ao   
audit strategies                                  审计策略 WxO+ cB+?  
audit summary                                         审计总结，审计小结 T-STM"~%  
audit team                                         审计小组 o[ks-C>jw  
audit test                                    审计测试 Rrry;Hr  
audit trail                                          审计轨迹 gt.F[q3  
audit work                                        审计工作 cMT:Ij];  
audit working paper                                 审计工作底稿 :;h
g :Q:  
audited financial statement                        审计会计报表，已审计财务报表 ,4'y(X<R  
Auditing Guidelines (the～)                      审计规范指南 Rzs
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auditing standards                             审计准则 4XVwi<)  
audit-oriented working paper                          (审计)业务类工作底稿 H<fi,"X^  
authorisation                                     授权 Yl'8" \HF  
authorisation of transaction                       交易的授权 1Dhe! n#  
availability                                         可获得性 xFThs,w  
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balance                                      余额；差额；平衡 Tq)hAZ  
balance sheet                                    资产负债表 <Fx%P:d  
bank                                                 银行 <+q` Dk  
bank account                                    银行账户，银行户头 .),9qz`  
bank statement                                 银行对账单 `S-l.zSZ4B  
barter transaction                              易货交易，以物换物交易 Z&iW1  
basis of audit                                    审计依据 ,9I-3**W  
basis of preparation                                (会计报表的)编制基础 Hik=(pTu>  
book of account                               账目，账簿 d oEuKT  
borrowing                                         借款，贷款，借债 _{#K  
branch                                              分支，分支机构，分店 zY*~2|q,s  
brought forward                                (账户余额等的)承上年，承上期，承上页 `p* 43nV  
budget                                              预算 J%r:"Jm[y1  
building                                      建筑物；大楼 AD`5:G  
business conditions                                  业务情况，经营情况 A_E2v{*n  
business licence                               (企业等的)营业执照 u tkdL4G}'  
business relation                                业务关系 sxRKWM@4  
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