[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 @KK6JyOTQ  
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审计词汇英汉对照 3~T ~Bs  
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ability to continue as a going concern               持续经营能力 )vS0Au^C~  
acceptability                                     可接受性，可接受程度 u-t=M]  
acceptable level of detection risk                     检查风险的可接受水平 7S}0Kuk)  
acceptance of engagement                       接受委托 OW@%H;b  
accepting the engagement for the first time              首次接受委托 L]H'$~xx*  
access to asset                                         对资产的接触 [*^.$s(  
according to                                     根据，依据，依照 &N^~=y^`C'  
account balance                                账户余额 M5h r0R{  
account for                                       对……进行会计处理，核算；解释 u9"yU:1keb  
accounting                                        会计，会计学 RG{T\9]n  
accounting advisory serve                        会计咨询服务 YbU8 xq  
accounting firm                                 会计师事务所 :s_>y_=g  
accounting information                      会计信息，会计资料 U`qkeNd  
accounting period                             会计期间 M YF ^zheD  
accounting policies                                   会计政策 AB'+6QU9k  
accounting professional bodies                 会计职业组织，会计职业团体 FB[b]+t`D{  
accounting records                                   会计记录 #@B"E2F  
accounting responsibility                           会计责任 P:'wSE91  
accounting service                             会计服务 Ab ,^y  
accounting standards                                会计准则 R qTO3Kf  
Accounting Standards for Business Enterprises       企业会计准则  Lto*L X  
accounting system                             会计系统 9(^UchZZi  
accounting treatment                                会计处理 BuV71/Vb{Q  
accuracy                                    准确性，精确性 }_'5Vb_  
additional audit procedures                      追加审计程序 f\hMTebma$  
addressee                                         收件人，收信人 *)Qv;'U=rn  
Administration of State-owned Assets  (the～)     国有资产管理局 %*gf_GeM  
administrative laws and regulations                 行政法规 23):OB>S`  
adverse impact                                 不利影响，负面影响 VO:4wC"7  
adverse opinion                                反对意见 G x[ZHpy;  
advisory group                                  咨询组，顾问组 gTho:;q7a  
agency fee                                        代理费，代理费用 \EfX3ghPI  
aggregate                                          总计，合计为…… KQPu9f9  
alternation of document and record                 变造文件和记录 BX?DI-o^h  
alternative audit procedures                      替代审计程序，备选审计程序 'GJB9i+a^  
amend                                              修改，修订 j9NF|  
amortisation                                      摊销 vN{@c(=g  
analytical capacity                             分析能力 r !Aj5  
analytical procedures                               分析性程序 E%`J=C}  
annual financial statements                        年度会计报表，年度财务报表 ,s~l; Gkj  
appendix                                          附录，附表 Mh7m2\fLbd  
applicable                                         适用的 M-^I!C
 
applicable laws and regulations                 适用的法规 Ocdy;|&  
application systems                                  应用系统 7'IIB1v.\  
apply consistently                              一贯地执行，一贯地实施 >$
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appropriate                                       适当的，合适的； UGPDwgq\v  
征用，挪用 ~*Y#Y{  
appropriate authorization                          适当的授权 .H)H9cmf  
appropriateness of audit evidence                    审计证据的适当性 3IMvtg  
approval                                    批准，核准 iqDyE*a  
assertion                                    (会计报表上的)认定；确认 {U
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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 DO:,PZX  
asset                                                 资产，财产 |R9Lben',  
asset restructuring                             资产重组 *2zp>(%  
assignment of duties                                 职责的划分 Bg~]
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assistant                                     助理，助理人员 RM|J |R  
associated company                                 联属公司，联营公司 072C!F  
association                                        联合，结合；协会，社团 }emUpju<C  
assumption                                       假设，假定 H3rA ?F#+*  
at a given date                                         在某一特定时日 Pp_ 4B  
attestation                                         鉴证，公证 9[.HWe,  
attestation service                             鉴证服务 .#yg=t1C  
audit adjustment                                审计调整 {zb'Z Yz  
audit areas                                        审计领域 .
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audit conclusion                                审计结论 p1KhI;^  
audit effectiveness                             审计效果 a
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audit efficiency                                  审计效率 ,clbD4  
audit engagement letter                      审计业务约定书 ]@$^Ju
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audit evidence                                          审计证据 yLC[-.H  
audit fee                                    审计费 =?OU^u`C  
audit files                                          审计档案 =d{6=2Pt  
audit findings                                     审计中发现的事项 bB_LL  
audit implementation stage                        审计实施阶段 $@z77td3  
audit mark                                        审计标识 xWG@<}H  
audit materiality                                 审计重要性 ,R{&x7  
audit method                                     审计方法 Wu][A\3D1  
audit objective                                         审计目标，审计目的 ukR0E4p  
audit of financial statements                      会计报表审计，财务报表审计 *J-pAN  
audit opinion                                     审计意见 z0}j7n
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audit period                                      被审计期间，被审计年度 ='m$O  
audit plan                                          审计计划 h[remR#3\  
audit planning                                    编制审计计划，制定审计计划，审计计划 DsHF9Mn  
audit planning stage                                  审计计划阶段 d1D f`  
audit procedure                                审计程序 v}$Q  
audit programme                               审计程序表，具体审计计划
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audit report                                       审计报告 !eyLh&]5  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 Zy(i _B-b  
audit report with a qualified opinion                 有保留意见的审计报告 T~]~'+<Pi  
audit report with an adverse opinion                否定意见的审计报告 9<Pg2#*N0  
audit report with dual dates                      双重日期审计报告 Nn05me"X  
audit reporting stage                                 审计报告阶段 O\=Z;}<N  
audit responsibility                                   审计责任 wsQnjT>
 
audit results                                      审计结果 2w.FC  
audit risk                                          审计风险 :=NXwY3~M  
audit sampling                                          审计抽样 g6Vkns4  
audit sampling techniques                         审计抽样方法，审计抽样技术 .Pm5nS  
audit strategies                                  审计策略 5eTA ]  
audit summary                                         审计总结，审计小结 bgzd($)u  
audit team                                         审计小组 ,j%\3 g`  
audit test                                    审计测试 [PIMG2"G  
audit trail                                          审计轨迹 xGsOnY;  
audit work                                        审计工作 ^OV; P[  
audit working paper                                 审计工作底稿 HJl?@&l/  
audited financial statement                        审计会计报表，已审计财务报表 ]KFh1  
Auditing Guidelines (the～)                      审计规范指南 Ij#mmj NW  
auditing standards                             审计准则 >fC&bab  
audit-oriented working paper                          (审计)业务类工作底稿 i V{_?f1jo  
authorisation                                     授权 |P5dv>tb F  
authorisation of transaction                       交易的授权 e1Db +QBV  
availability                                         可获得性 a OmG,+o  
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balance                                      余额；差额；平衡 hCQOwk#  
balance sheet                                    资产负债表 6 {+yAsI  
bank                                                 银行 pz ^S3fy  
bank account                                    银行账户，银行户头 _A,_RM$Y  
bank statement                                 银行对账单 Mk*4J]PP  
barter transaction                              易货交易，以物换物交易 KGgtEh|  
basis of audit                                    审计依据 j3sz"(  
basis of preparation                                (会计报表的)编制基础 !RKuEg4hQ  
book of account                               账目，账簿 s@L ;3WdO  
borrowing                                         借款，贷款，借债 MD[hqshoh  
branch                                              分支，分支机构，分店 dy6zrgxygP  
brought forward                                (账户余额等的)承上年，承上期，承上页 Q`bXsH  
budget                                              预算 .BPd06y  
building                                      建筑物；大楼 ]xvA2!)Q  
business conditions                                  业务情况，经营情况 g(&cq  
business licence                               (企业等的)营业执照 ROkwjw  
business relation                                业务关系 :%gc Sm  
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