[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 'HA{6v,y  
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审计词汇英汉对照 ,KY;NbL-Jp  
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ability to continue as a going concern               持续经营能力 EC+t-:a]  
acceptability                                     可接受性，可接受程度 OSu&vFKz  
acceptable level of detection risk                     检查风险的可接受水平 z/7q
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acceptance of engagement                       接受委托 3",gjXmBu  
accepting the engagement for the first time              首次接受委托 }\a#e^-xQ+  
access to asset                                         对资产的接触 g"-j/ c  
according to                                     根据，依据，依照 ]7 HR U6$  
account balance                                账户余额 nrEI0E9  
account for                                       对……进行会计处理，核算；解释 /!6'K  
accounting                                        会计，会计学 {lI}a8DP  
accounting advisory serve                        会计咨询服务 "x,lL  
accounting firm                                 会计师事务所 pc`P;Eui  
accounting information                      会计信息，会计资料 o}N@Q-i gq  
accounting period                             会计期间 N_Us6X  
accounting policies                                   会计政策 q"d9C)Md  
accounting professional bodies                 会计职业组织，会计职业团体 LuS@Kf8N+  
accounting records                                   会计记录 , ZsZzZ#  
accounting responsibility                           会计责任 kWzp*<lWe  
accounting service                             会计服务 wE .H:q4&  
accounting standards                                会计准则 ~Ntk-p  
Accounting Standards for Business Enterprises       企业会计准则 ZFZ'&"+  
accounting system                             会计系统 2Bcc
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accounting treatment                                会计处理 zIa={tU  
accuracy                                    准确性，精确性 KzHN|8$o  
additional audit procedures                      追加审计程序 !BQt+4G7  
addressee                                         收件人，收信人 /T _M't@j  
Administration of State-owned Assets  (the～)     国有资产管理局 0R?1|YnB  
administrative laws and regulations                 行政法规 -P]O t>%S  
adverse impact                                 不利影响，负面影响 Mc,79Ix"  
adverse opinion                                反对意见 i"J y>'  
advisory group                                  咨询组，顾问组 ;&d#)&O"e  
agency fee                                        代理费，代理费用 Ah2@
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aggregate                                          总计，合计为…… %\'=Y/yP  
alternation of document and record                 变造文件和记录 _}[ Du/c  
alternative audit procedures                      替代审计程序，备选审计程序 *byUqY3(
 
amend                                              修改，修订 Q{/z>-X\x  
amortisation                                      摊销 E,i^rAm  
analytical capacity                             分析能力 . ,|C>^  
analytical procedures                               分析性程序 VDxm|7  
annual financial statements                        年度会计报表，年度财务报表 =!TUf/O-  
appendix                                          附录，附表 P1F-Wy1  
applicable                                         适用的 ,%pCcM)  
applicable laws and regulations                 适用的法规 l*ltS(?  
application systems                                  应用系统 1_Yx]%g<  
apply consistently                              一贯地执行，一贯地实施 v
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appropriate                                       适当的，合适的； ^ :VH?I=  
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appropriate authorization                          适当的授权 'FW?   
appropriateness of audit evidence                    审计证据的适当性 Nl\`xl6y]  
approval                                    批准，核准 jg$qp%7i%  
assertion                                    (会计报表上的)认定；确认 EjP;P}_i K  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 HLyAzB~r  
asset                                                 资产，财产 (\:Rnl  
asset restructuring                             资产重组 =2!p>>t,d;  
assignment of duties                                 职责的划分 XYU5.  
assistant                                     助理，助理人员 * + T(i  
associated company                                 联属公司，联营公司 xe@e#9N$  
association                                        联合，结合；协会，社团 =~:IiK/#  
assumption                                       假设，假定 <H-Nft>O  
at a given date                                         在某一特定时日 %A z
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attestation                                         鉴证，公证 9p_?t'&>q  
attestation service                             鉴证服务 s&73g0$$  
audit adjustment                                审计调整 l7QxngWw  
audit areas                                        审计领域 juEPUsE  
audit conclusion                                审计结论 [F<E0rjwM  
audit effectiveness                             审计效果 KjGu !B
 
audit efficiency                                  审计效率 ebA:Sq:w  
audit engagement letter                      审计业务约定书 {!Qu(%  
audit evidence                                          审计证据 # ~< ]z  
audit fee                                    审计费 ~&Z>fgOTJ  
audit files                                          审计档案 oU=vl!\J  
audit findings                                     审计中发现的事项 H-_gd.VD  
audit implementation stage                        审计实施阶段 eo+<@83  
audit mark                                        审计标识 -
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audit materiality                                 审计重要性 ;yNc7Vl  
audit method                                     审计方法 ztVTXI%Kz  
audit objective                                         审计目标，审计目的 cSt)Na~C  
audit of financial statements                      会计报表审计，财务报表审计 M5#wz0  
audit opinion                                     审计意见 9evr!=":  
audit period                                      被审计期间，被审计年度 1T|f<ChIF<  
audit plan                                          审计计划 %`]+sg[i  
audit planning                                    编制审计计划，制定审计计划，审计计划 UytMnJ88  
audit planning stage                                  审计计划阶段 'jt7H{M  
audit procedure                                审计程序 <Km9Mq  
audit programme                               审计程序表，具体审计计划 |~Dl<#58  
audit report                                       审计报告 }nrjA0WN  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 #-yCR  
audit report with a qualified opinion                 有保留意见的审计报告 JxIJxhA>  
audit report with an adverse opinion                否定意见的审计报告 KZKE&bTx  
audit report with dual dates                      双重日期审计报告 DI\=udN  
audit reporting stage                                 审计报告阶段 eiK_JPFA-  
audit responsibility                                   审计责任 Odwe1q&  
audit results                                      审计结果 ,`t+X=#  
audit risk                                          审计风险 V 20h\(\\  
audit sampling                                          审计抽样 W )FxN,  
audit sampling techniques                         审计抽样方法，审计抽样技术 @^| [J _4  
audit strategies                                  审计策略 >oW]3)$4S  
audit summary                                         审计总结，审计小结 HA'~1$#z  
audit team                                         审计小组 .UPh  
audit test                                    审计测试 Tpl]\L1v-  
audit trail                                          审计轨迹 REW[`MBQ  
audit work                                        审计工作
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audit working paper                                 审计工作底稿 lu.]R>w  
audited financial statement                        审计会计报表，已审计财务报表 5`^@k<  
Auditing Guidelines (the～)                      审计规范指南 _a$qsY  
auditing standards                             审计准则 dlYpbw}W&<  
audit-oriented working paper                          (审计)业务类工作底稿 R`(2Fy%0\k  
authorisation                                     授权 6n] +(=  
authorisation of transaction                       交易的授权 -[=~!Qr:  
availability                                         可获得性 4! dc/K  
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balance                                      余额；差额；平衡 nCYkUDnZ  
balance sheet                                    资产负债表 [=K lDfU=  
bank                                                 银行 5%}e j)@  
bank account                                    银行账户，银行户头 *(9Tl]w  
bank statement                                 银行对账单 9q'&tU'a=c  
barter transaction                              易货交易，以物换物交易 X%yG{\6:  
basis of audit                                    审计依据 JL6$7h  
basis of preparation                                (会计报表的)编制基础 {SV/AN  
book of account                               账目，账簿 /DAR'9@h  
borrowing                                         借款，贷款，借债 9xR5Jm>k  
branch                                              分支，分支机构，分店 5%jhVys23  
brought forward                                (账户余额等的)承上年，承上期，承上页 TUfj\d,  
budget                                              预算 Yw|v5/>  
building                                      建筑物；大楼 7P1Pk?pxy  
business conditions                                  业务情况，经营情况 Qu|CXUk  
business licence                               (企业等的)营业执照 a{`hAI${  
business relation                                业务关系 = wz}yfdrC  
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