[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 3V(]*\L  
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审计词汇英汉对照 sf([ 8YUd  
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ability to continue as a going concern               持续经营能力 m 4 k:uk7N  
acceptability                                     可接受性，可接受程度 R]h3a:ic  
acceptable level of detection risk                     检查风险的可接受水平 kB)u@`</mV  
acceptance of engagement                       接受委托 %O69A$Q[m  
accepting the engagement for the first time              首次接受委托 4.=jKj9j  
access to asset                                         对资产的接触 z4qc)- {L  
according to                                     根据，依据，依照 z#[PTqD-_  
account balance                                账户余额 @A5'vf|2;.  
account for                                       对……进行会计处理，核算；解释 (-no
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accounting                                        会计，会计学 "
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accounting advisory serve                        会计咨询服务 0P5s'2w  
accounting firm                                 会计师事务所 mn].8F  
accounting information                      会计信息，会计资料 \,AE5hnO  
accounting period                             会计期间 kqH:H~sgD  
accounting policies                                   会计政策 'mELW)S  
accounting professional bodies                 会计职业组织，会计职业团体 pjN4)y>0  
accounting records                                   会计记录 e9=UTn{!  
accounting responsibility                           会计责任 dwpE(G y6c  
accounting service                             会计服务 ;p(I0X  
accounting standards                                会计准则 b8 ^O"oDrp  
Accounting Standards for Business Enterprises       企业会计准则 :>|dE%/e$  
accounting system                             会计系统 /E39Z*  
accounting treatment                                会计处理 :`>$B?x+  
accuracy                                    准确性，精确性 YYN'LF#j  
additional audit procedures                      追加审计程序 `pYyr/  
addressee                                         收件人，收信人 lR >p  
Administration of State-owned Assets  (the～)     国有资产管理局 +a'LdEp  
administrative laws and regulations                 行政法规 68?>#o865  
adverse impact                                 不利影响，负面影响 A_\`Gj!s%  
adverse opinion                                反对意见 )n&6= Li  
advisory group                                  咨询组，顾问组 8FIk|p|l^  
agency fee                                        代理费，代理费用 xZ]QT3U+  
aggregate                                          总计，合计为…… -O^R~Q_`w  
alternation of document and record                 变造文件和记录 4 Aj<k  
alternative audit procedures                      替代审计程序，备选审计程序 IAHQT<]  
amend                                              修改，修订 :5X^t  
amortisation                                      摊销 +8|9&v`  
analytical capacity                             分析能力 H %bc.c  
analytical procedures                               分析性程序 7>E>`Nc6  
annual financial statements                        年度会计报表，年度财务报表  :I{9k~  
appendix                                          附录，附表 4J1_rMfh  
applicable                                         适用的 [v+5|twxpU  
applicable laws and regulations                 适用的法规 N/!(`Z,  
application systems                                  应用系统 I/*^s  
apply consistently                              一贯地执行，一贯地实施 _ P`
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appropriate                                       适当的，合适的； WM;5/;bB  
征用，挪用 Xw# "?B(M]  
appropriate authorization                          适当的授权 
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appropriateness of audit evidence                    审计证据的适当性 `Frr?.3&-  
approval                                    批准，核准 *iN5/w{VG  
assertion                                    (会计报表上的)认定；确认 VaW^;d#  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 i-}Tt<^  
asset                                                 资产，财产 M2$
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asset restructuring                             资产重组 sVpET  
assignment of duties                                 职责的划分 `6P2+wf1j~  
assistant                                     助理，助理人员 /^L<q  
associated company                                 联属公司，联营公司 1=h5Z3/fj  
association                                        联合，结合；协会，社团 0v,fY2$c  
assumption                                       假设，假定 tVe=c  
at a given date                                         在某一特定时日
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attestation                                         鉴证，公证 ' <?=!&\D  
attestation service                             鉴证服务 f5Hv![x  
audit adjustment                                审计调整 
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audit areas                                        审计领域 t2iQ[`/?~  
audit conclusion                                审计结论 gq]
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audit effectiveness                             审计效果 lWn}afI  
audit efficiency                                  审计效率 D4N(FZ
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audit engagement letter                      审计业务约定书 oj[~H}>  
audit evidence                                          审计证据 [C/{ru&E  
audit fee                                    审计费 '5b0 K1$"  
audit files                                          审计档案 Qo!F?i/ n  
audit findings                                     审计中发现的事项 ?t<g|H/|6  
audit implementation stage                        审计实施阶段 {<$t Ej:  
audit mark                                        审计标识 3B='f"G  
audit materiality                                 审计重要性 WD_{bd)  
audit method                                     审计方法 Peo-t*-06  
audit objective                                         审计目标，审计目的 BaWU[*  
audit of financial statements                      会计报表审计，财务报表审计 2rW9ja  
audit opinion                                     审计意见 ;.Ld6JRunw  
audit period                                      被审计期间，被审计年度 DK?Z  
audit plan                                          审计计划 73B[|J*  
audit planning                                    编制审计计划，制定审计计划，审计计划 Uq @].3nf  
audit planning stage                                  审计计划阶段 !Eg2#a?  
audit procedure                                审计程序 P3IBi_YyG1  
audit programme                               审计程序表，具体审计计划 tDavp:M1v  
audit report                                       审计报告 eso-{W,D  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 V'gJtF  
audit report with a qualified opinion                 有保留意见的审计报告 -\USDi(  
audit report with an adverse opinion                否定意见的审计报告 d'&OEGb<  
audit report with dual dates                      双重日期审计报告 teI?.M9r  
audit reporting stage                                 审计报告阶段 C4qK52'2s  
audit responsibility                                   审计责任 ^<Gxip  
audit results                                      审计结果 1V9AnzwX  
audit risk                                          审计风险 gKcBx6G Q  
audit sampling                                          审计抽样 Td|u-9OM  
audit sampling techniques                         审计抽样方法，审计抽样技术 ;5.<M<PH  
audit strategies                                  审计策略 6.a5%:  
audit summary                                         审计总结，审计小结 op/_:#&'  
audit team                                         审计小组 MGq\\hLD\-  
audit test                                    审计测试 71>,tq  
audit trail                                          审计轨迹 h-|IZ}F7  
audit work                                        审计工作 ce#Iu#qT  
audit working paper                                 审计工作底稿 :?j=MV  
audited financial statement                        审计会计报表，已审计财务报表 :iLRCK3C  
Auditing Guidelines (the～)                      审计规范指南 k6J&4?xZ
  
auditing standards                             审计准则 nW^h +  
audit-oriented working paper                          (审计)业务类工作底稿 {* :^K\-  
authorisation                                     授权 oc]:Ty  
authorisation of transaction                       交易的授权 Dkb`_HI  
availability                                         可获得性 10h;N[  
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balance                                      余额；差额；平衡 n$XEazUb0N  
balance sheet                                    资产负债表 S~ Z<-@S  
bank                                                 银行 t#@z_Mn\  
bank account                                    银行账户，银行户头 G[JWG  
bank statement                                 银行对账单 \q*-9_M  
barter transaction                              易货交易，以物换物交易 JV@G9PT  
basis of audit                                    审计依据 \+nV~Pi"A  
basis of preparation                                (会计报表的)编制基础 $./aKJ1B  
book of account                               账目，账簿 z?Ok'LX  
borrowing                                         借款，贷款，借债 [|YvVA  
branch                                              分支，分支机构，分店 1x=x,lcL  
brought forward                                (账户余额等的)承上年，承上期，承上页 d/jP2uuA  
budget                                              预算 S9r?= K  
building                                      建筑物；大楼 zw U[!i)  
business conditions                                  业务情况，经营情况 j{r@>g;3  
business licence                               (企业等的)营业执照 #;~HoOK*#  
business relation                                业务关系 NJE*/_S  
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