[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 R LDu5  
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审计词汇英汉对照 hllb\Y)XL  
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ability to continue as a going concern               持续经营能力 -"xC\R  
acceptability                                     可接受性，可接受程度 I>>X-}  
acceptable level of detection risk                     检查风险的可接受水平 V_)4 65g  
acceptance of engagement                       接受委托 j*_#{niy:  
accepting the engagement for the first time              首次接受委托 ,9.NMFn  
access to asset                                         对资产的接触 L!2Ef4,wAz  
according to                                     根据，依据，依照 hrbeTtqi  
account balance                                账户余额 ]Vf2Mn=]"  
account for                                       对……进行会计处理，核算；解释 `P;uPQDzZ3  
accounting                                        会计，会计学 ~hU^5R-%  
accounting advisory serve                        会计咨询服务 {.UK{nA?sm  
accounting firm                                 会计师事务所 *@&V=l  
accounting information                      会计信息，会计资料 ?:RWHe.P  
accounting period                             会计期间 zM'2opiUY  
accounting policies                                   会计政策 Zb~G&. 2g  
accounting professional bodies                 会计职业组织，会计职业团体 PMiG:bM  
accounting records                                   会计记录 xllmF)]*Y  
accounting responsibility                           会计责任 Q!W+vh  
accounting service                             会计服务 LeMo")dk\  
accounting standards                                会计准则 QST-!`]v  
Accounting Standards for Business Enterprises       企业会计准则 %#7^b=;=  
accounting system                             会计系统 5OC3:%g  
accounting treatment                                会计处理 $`/F5R!  
accuracy                                    准确性，精确性 _[J>GfQd  
additional audit procedures                      追加审计程序 vLM-v  
addressee                                         收件人，收信人 8#a2 kR<b  
Administration of State-owned Assets  (the～)     国有资产管理局 'S;l"  
administrative laws and regulations                 行政法规 $2k9gO  
adverse impact                                 不利影响，负面影响 T'VKZ5W  
adverse opinion                                反对意见 |JCn=v@  
advisory group                                  咨询组，顾问组 6x! q  
agency fee                                        代理费，代理费用 Il<ez
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aggregate                                          总计，合计为…… _ud !:q  
alternation of document and record                 变造文件和记录 {s[,CUL
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alternative audit procedures                      替代审计程序，备选审计程序 /909ED+)>9  
amend                                              修改，修订 %XZdz=B  
amortisation                                      摊销 *lp{,  
analytical capacity                             分析能力 {`[u XH?3d  
analytical procedures                               分析性程序 0S>U_#-  
annual financial statements                        年度会计报表，年度财务报表 P.]O8r  
appendix                                          附录，附表 0bR})}a+Yg  
applicable                                         适用的 }Ym~[S*x  
applicable laws and regulations                 适用的法规 u-~
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application systems                                  应用系统 2aW"t.[j  
apply consistently                              一贯地执行，一贯地实施 @*~cmf&FIQ  
appropriate                                       适当的，合适的； irzWk3@:  
征用，挪用 JA^Y:@ <{/  
appropriate authorization                          适当的授权 >J@hqW  
appropriateness of audit evidence                    审计证据的适当性 ILXVyU  
approval                                    批准，核准 7j\jOklV  
assertion                                    (会计报表上的)认定；确认 J(x42Q}*S  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 FtxmCIVIV~  
asset                                                 资产，财产 e/
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asset restructuring                             资产重组 4[m4u6z=  
assignment of duties                                 职责的划分 o2NU~Ub  
assistant                                     助理，助理人员 $5#+;A'Q+  
associated company                                 联属公司，联营公司 ik|iAWy  
association                                        联合，结合；协会，社团 -$_h]x* W  
assumption                                       假设，假定 \Y}neh
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at a given date                                         在某一特定时日 YW
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attestation                                         鉴证，公证 v8o{3wJ  
attestation service                             鉴证服务 s4Z5t$0|  
audit adjustment                                审计调整 5oE!^bF?  
audit areas                                        审计领域 twJ)h :!_y  
audit conclusion                                审计结论 ih/MW_t=m=  
audit effectiveness                             审计效果 c{s%kVOzg  
audit efficiency                                  审计效率 IH0qx_;P&  
audit engagement letter                      审计业务约定书 :g=z}7!s  
audit evidence                                          审计证据 N6_<[`  
audit fee                                    审计费 xk8P4`;d$  
audit files                                          审计档案 9DP6g<>B  
audit findings                                     审计中发现的事项 m>@ *- *8k  
audit implementation stage                        审计实施阶段 (E(k
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audit mark                                        审计标识 c_^-`7 g  
audit materiality                                 审计重要性 Jri"Toz0  
audit method                                     审计方法 #97w6,P+  
audit objective                                         审计目标，审计目的 ,V2,FoJ 9  
audit of financial statements                      会计报表审计，财务报表审计 $^4URH  
audit opinion                                     审计意见 U.HeIJ#  
audit period                                      被审计期间，被审计年度 wWR9dsB.;  
audit plan                                          审计计划 m;d#*}n\p  
audit planning                                    编制审计计划，制定审计计划，审计计划 d*xKq"+ &E  
audit planning stage                                  审计计划阶段 _e3kO6X  
audit procedure                                审计程序 Lz'05j3!  
audit programme                               审计程序表，具体审计计划 -Am~CM  
audit report                                       审计报告 X}$uvB}+>  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 Ou<Vg\Mu  
audit report with a qualified opinion                 有保留意见的审计报告 vo_m$/O  
audit report with an adverse opinion                否定意见的审计报告 o {bwWk7v6  
audit report with dual dates                      双重日期审计报告 ^s&
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audit reporting stage                                 审计报告阶段 F&om^G'U  
audit responsibility                                   审计责任 Cp2$I<T  
audit results                                      审计结果 jP9)utEm6  
audit risk                                          审计风险 8'B   
audit sampling                                          审计抽样 wLf=a^c#  
audit sampling techniques                         审计抽样方法，审计抽样技术 T};fy+iq  
audit strategies                                  审计策略 sA u ;i  
audit summary                                         审计总结，审计小结 |tU4(hC  
audit team                                         审计小组 )q48cQ  
audit test                                    审计测试 k )T;WCia  
audit trail                                          审计轨迹 hDJ84$eVZ  
audit work                                        审计工作 x!o>zT\  
audit working paper                                 审计工作底稿 ^Pk-<b4}  
audited financial statement                        审计会计报表，已审计财务报表 kU5chltGF  
Auditing Guidelines (the～)                      审计规范指南  vNJ!d  
auditing standards                             审计准则 P]4C/UDS-~  
audit-oriented working paper                          (审计)业务类工作底稿 {b^JH2,  
authorisation                                     授权 =gb.%a{R  
authorisation of transaction                       交易的授权 U`es n?m!  
availability                                         可获得性 v]tbs)x;h  
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balance                                      余额；差额；平衡 [p+
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balance sheet                                    资产负债表 SqhG\qE{Qj  
bank                                                 银行 eVZ/3o  
bank account                                    银行账户，银行户头 [C]u!\(IF  
bank statement                                 银行对账单 d&x1uso%L  
barter transaction                              易货交易，以物换物交易 )r#^{{6[v  
basis of audit                                    审计依据 }l/!thzC  
basis of preparation                                (会计报表的)编制基础 XO*62>Ed  
book of account                               账目，账簿 S/?KC^JP  
borrowing                                         借款，贷款，借债 MXbt`]`_  
branch                                              分支，分支机构，分店 {
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brought forward                                (账户余额等的)承上年，承上期，承上页 _[8BAm  
budget                                              预算 , wT$L3  
building                                      建筑物；大楼 )/u?_)b4"  
business conditions                                  业务情况，经营情况 ~7tG %{t%  
business licence                               (企业等的)营业执照 TixXA:Mf  
business relation                                业务关系 -o\r]24  
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