[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 |:dCVd<du  
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审计词汇英汉对照 c9 gz!NE  
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ability to continue as a going concern               持续经营能力 p)K9ZI  
acceptability                                     可接受性，可接受程度 v$qpcu#o  
acceptable level of detection risk                     检查风险的可接受水平 AM1/\R  
acceptance of engagement                       接受委托 Q>cL?ie  
accepting the engagement for the first time              首次接受委托 50}.Xm@,BO  
access to asset                                         对资产的接触 !&
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according to                                     根据，依据，依照 <\qY" .`  
account balance                                账户余额 5q0BG!A%T  
account for                                       对……进行会计处理，核算；解释 9_g>BI;"8  
accounting                                        会计，会计学 
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accounting advisory serve                        会计咨询服务 d=Rk\F'^J  
accounting firm                                 会计师事务所 +&&MUT{ 3  
accounting information                      会计信息，会计资料 TmRrub  
accounting period                             会计期间 O>)n*OsS  
accounting policies                                   会计政策 !UUmy% 9  
accounting professional bodies                 会计职业组织，会计职业团体 :)^# xE(  
accounting records                                   会计记录 6qz!M  
accounting responsibility                           会计责任 zLJ:U`uh\  
accounting service                             会计服务 R#[QoyJ  
accounting standards                                会计准则 "jkw8UVz  
Accounting Standards for Business Enterprises       企业会计准则 i'eYmm96Q  
accounting system                             会计系统 M]%!n3Fb  
accounting treatment                                会计处理 m!FM+kge  
accuracy                                    准确性，精确性 2@=cqD7x  
additional audit procedures                      追加审计程序 ;XKo44%  
addressee                                         收件人，收信人 '&_y*"/c  
Administration of State-owned Assets  (the～)     国有资产管理局 ,=q7}5o Y  
administrative laws and regulations                 行政法规 gMoyy  
adverse impact                                 不利影响，负面影响 j?Jd@(*y$  
adverse opinion                                反对意见 FrAqTz  
advisory group                                  咨询组，顾问组 K~fDv
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agency fee                                        代理费，代理费用 \( Gf+  
aggregate                                          总计，合计为…… F$sF
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alternation of document and record                 变造文件和记录 t
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alternative audit procedures                      替代审计程序，备选审计程序 &t9XK8S  
amend                                              修改，修订 UG^?a  
amortisation                                      摊销 K{r1&O>W  
analytical capacity                             分析能力 FS]+s>  
analytical procedures                               分析性程序 Ztpm_P6  
annual financial statements                        年度会计报表，年度财务报表 {C,1w  
appendix                                          附录，附表 *Wuctu^9  
applicable                                         适用的 9L)&n.t1  
applicable laws and regulations                 适用的法规 ^V0{Ew/x  
application systems                                  应用系统 ;'WzfJ!q  
apply consistently                              一贯地执行，一贯地实施 fjK]m.w  
appropriate                                       适当的，合适的； 7}iewtdy,  
征用，挪用 _sf0{/< )  
appropriate authorization                          适当的授权 ,P; a/{U  
appropriateness of audit evidence                    审计证据的适当性 sgb+@&}9n  
approval                                    批准，核准 ;&t1FH#=  
assertion                                    (会计报表上的)认定；确认 ^
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assessed level of control risk                           对控制风险的评估，控制风险的评估水平 )2
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asset                                                 资产，财产 Oa_o"p
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asset restructuring                             资产重组 2*7s9g  
assignment of duties                                 职责的划分 #QyK?i*  
assistant                                     助理，助理人员 61Iy{-/ZV  
associated company                                 联属公司，联营公司 65`'Upu  
association                                        联合，结合；协会，社团 ]9yA0,z/  
assumption                                       假设，假定 [:hy  
at a given date                                         在某一特定时日 ,ovv  
attestation                                         鉴证，公证 g]P LW3  
attestation service                             鉴证服务 WNlSve)]ie  
audit adjustment                                审计调整 dc@wf; o  
audit areas                                        审计领域 C$re$9U  
audit conclusion                                审计结论 X%R^)zKV  
audit effectiveness                             审计效果 :]
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audit efficiency                                  审计效率 J ]l@ r  
audit engagement letter                      审计业务约定书 m 
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audit evidence                                          审计证据 JjTzq2'%  
audit fee                                    审计费
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audit files                                          审计档案 B| 0s4E  
audit findings                                     审计中发现的事项 $>rfAs!  
audit implementation stage                        审计实施阶段 x;?1#W  
audit mark                                        审计标识 '/qe#S  
audit materiality                                 审计重要性 F~@1n,[  
audit method                                     审计方法 -Fw4;&>  
audit objective                                         审计目标，审计目的 RKJWLofX&  
audit of financial statements                      会计报表审计，财务报表审计 kc(b;EA  
audit opinion                                     审计意见 \,IDLXqp  
audit period                                      被审计期间，被审计年度 qx<zX\qI6n  
audit plan                                          审计计划 D~`YRbv  
audit planning                                    编制审计计划，制定审计计划，审计计划 =z/mI y<  
audit planning stage                                  审计计划阶段 rJ~(Xu>,s  
audit procedure                                审计程序 d?qO`- ~$  
audit programme                               审计程序表，具体审计计划 :tDGNz*zG  
audit report                                       审计报告 )mZy>45  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 bDh(;%=  
audit report with a qualified opinion                 有保留意见的审计报告 cXEy>U|/  
audit report with an adverse opinion                否定意见的审计报告 *l8vCa9Y  
audit report with dual dates                      双重日期审计报告 g$+O<a@n  
audit reporting stage                                 审计报告阶段 |0pBBDw  
audit responsibility                                   审计责任 ?[fl$EG  
audit results                                      审计结果 Vm8_ !$F  
audit risk                                          审计风险 o;-!?uJ  
audit sampling                                          审计抽样 ~#x!N=q  
audit sampling techniques                         审计抽样方法，审计抽样技术 ,&l*AB!  
audit strategies                                  审计策略 r ($t.iS  
audit summary                                         审计总结，审计小结 ba1QFzN  
audit team                                         审计小组 :[?o7%"  
audit test                                    审计测试 ,O`*AzjS5Q  
audit trail                                          审计轨迹 /PuWJPy;  
audit work                                        审计工作 ^[N
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audit working paper                                 审计工作底稿 /r{5Lyk*  
audited financial statement                        审计会计报表，已审计财务报表 8[p6C Jl)  
Auditing Guidelines (the～)                      审计规范指南 PbH]K$mj{"  
auditing standards                             审计准则 [5:7WqB  
audit-oriented working paper                          (审计)业务类工作底稿 S|h  m  
authorisation                                     授权 _NN{Wk/3w  
authorisation of transaction                       交易的授权 jJnBwHp  
availability                                         可获得性 i-W2!;G  
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balance                                      余额；差额；平衡  } R6h  
balance sheet                                    资产负债表 !|QeYGnq6  
bank                                                 银行 F!t13%yeu?  
bank account                                    银行账户，银行户头 \ku{-^7  
bank statement                                 银行对账单 Q9V4-MC9  
barter transaction                              易货交易，以物换物交易 6$.Xj\zl  
basis of audit                                    审计依据 WU@,1.F:  
basis of preparation                                (会计报表的)编制基础 ^>28>!"1  
book of account                               账目，账簿 6%y: hLT  
borrowing                                         借款，贷款，借债
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branch                                              分支，分支机构，分店 R;ug+N  
brought forward                                (账户余额等的)承上年，承上期，承上页 #ms98pw%5  
budget                                              预算 iKKWn*u  
building                                      建筑物；大楼 1 niTkop  
business conditions                                  业务情况，经营情况 ~q>ilnL"h  
business licence                               (企业等的)营业执照 n
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business relation                                业务关系 q|2C>{8  
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