[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 ?GNF=#=M  
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审计词汇英汉对照 3> #mO}\  
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ability to continue as a going concern               持续经营能力 T#n1@FgC  
acceptability                                     可接受性，可接受程度 K`,d$  
acceptable level of detection risk                     检查风险的可接受水平 U[QD!  
acceptance of engagement                       接受委托 X^D9)kel  
accepting the engagement for the first time              首次接受委托 m6r )Z5}f  
access to asset                                         对资产的接触 "q^#39i?  
according to                                     根据，依据，依照 r^A#[-VyNP  
account balance                                账户余额 eq~c  
account for                                       对……进行会计处理，核算；解释 )6>|bmpU  
accounting                                        会计，会计学 qX+gG",8  
accounting advisory serve                        会计咨询服务 "b>KUzuYT  
accounting firm                                 会计师事务所 Nr24[e G>d  
accounting information                      会计信息，会计资料 I\upnEKKzZ  
accounting period                             会计期间 V<vPFxC  
accounting policies                                   会计政策 E,LYS"%_  
accounting professional bodies                 会计职业组织，会计职业团体 Ok>(>K<r  
accounting records                                   会计记录 e:J'&r& 1  
accounting responsibility                           会计责任 k9)u3  
accounting service                             会计服务 *?bk?*?s  
accounting standards                                会计准则 }11`98>B6:  
Accounting Standards for Business Enterprises       企业会计准则 aw/7Z`
 
accounting system                             会计系统 )J+{oB[>b  
accounting treatment                                会计处理 >4/L-y+  
accuracy                                    准确性，精确性 '^Utbp2<  
additional audit procedures                      追加审计程序 'xbERu(Y  
addressee                                         收件人，收信人 %XI"<Y\yL  
Administration of State-owned Assets  (the～)     国有资产管理局 ;}WtJ&y=M  
administrative laws and regulations                 行政法规 $% Ci8p  
adverse impact                                 不利影响，负面影响 FKox0Jmh=  
adverse opinion                                反对意见 (]Ye[j^"7  
advisory group                                  咨询组，顾问组 KR=d"t Qw  
agency fee                                        代理费，代理费用 0TO _1 0D  
aggregate                                          总计，合计为…… xegQR
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alternation of document and record                 变造文件和记录 bEBBwv  
alternative audit procedures                      替代审计程序，备选审计程序 ;tp]^iB#  
amend                                              修改，修订 7-d}pgVK  
amortisation                                      摊销 zr.+'  
analytical capacity                             分析能力 3e%l8@R@  
analytical procedures                               分析性程序 A~S L5h  
annual financial statements                        年度会计报表，年度财务报表 i Y*o;z,~  
appendix                                          附录，附表 j/H>0^  
applicable                                         适用的 rX33s  
applicable laws and regulations                 适用的法规 FgWkcV6B  
application systems                                  应用系统 DB`$Ru@  
apply consistently                              一贯地执行，一贯地实施 Z'Exw-ca  
appropriate                                       适当的，合适的； oWp}O?  
征用，挪用 3vdu;W=Sz  
appropriate authorization                          适当的授权 _ktK+8*6`  
appropriateness of audit evidence                    审计证据的适当性 /5Zp-Pq  
approval                                    批准，核准 +Y>"/i. N  
assertion                                    (会计报表上的)认定；确认 h `\$sT!Z  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 ~=:2~$gsn  
asset                                                 资产，财产 )sW6iR&_i  
asset restructuring                             资产重组 6?V<BgCC  
assignment of duties                                 职责的划分 +M'aWlPg,  
assistant                                     助理，助理人员 uu}`warW  
associated company                                 联属公司，联营公司 ietRr!$.  
association                                        联合，结合；协会，社团 <0u\dU  
assumption                                       假设，假定 v2hZq-q  
at a given date                                         在某一特定时日 ;)(Sdf[P  
attestation                                         鉴证，公证 Xhcn]  
attestation service                             鉴证服务 Gil Qtd3\  
audit adjustment                                审计调整 M{?zvq?d  
audit areas                                        审计领域 ,3Wb4so  
audit conclusion                                审计结论 iq"ob8.  
audit effectiveness                             审计效果 E/mubA(&  
audit efficiency                                  审计效率 `$s)X$W?  
audit engagement letter                      审计业务约定书 %G;0T
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audit evidence                                          审计证据 )0#j\B  
audit fee                                    审计费 "]V DY)  
audit files                                          审计档案 f64(a\Rw!^  
audit findings                                     审计中发现的事项 z`k El@  
audit implementation stage                        审计实施阶段 3k#[(ph k  
audit mark                                        审计标识 GE1i+.+-.  
audit materiality                                 审计重要性 
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audit method                                     审计方法 q0,kDM66   
audit objective                                         审计目标，审计目的 60!1D>,  
audit of financial statements                      会计报表审计，财务报表审计 S6v
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audit opinion                                     审计意见 <9P4}`%)3  
audit period                                      被审计期间，被审计年度 `|$'g^eCL  
audit plan                                          审计计划 V0K16#}1gM  
audit planning                                    编制审计计划，制定审计计划，审计计划 JD6aiI!Su  
audit planning stage                                  审计计划阶段 1T ( u  
audit procedure                                审计程序 *GQDfs`m  
audit programme                               审计程序表，具体审计计划 .VT;H1#  
audit report                                       审计报告 +R-h ,$\=7  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 n(g)UNx  
audit report with a qualified opinion                 有保留意见的审计报告 pO%{'%RA  
audit report with an adverse opinion                否定意见的审计报告 9O;cJ)tXY  
audit report with dual dates                      双重日期审计报告 dj'm, k b  
audit reporting stage                                 审计报告阶段 l)4O .*  
audit responsibility                                   审计责任 vr=~M?  
audit results                                      审计结果 [r)eP({  
audit risk                                          审计风险 |]`hXr  
audit sampling                                          审计抽样 I>PZYh'.T  
audit sampling techniques                         审计抽样方法，审计抽样技术 2{bhA5L  
audit strategies                                  审计策略 .it#`Yz;  
audit summary                                         审计总结，审计小结 H BH$  
audit team                                         审计小组 7A5p["?Z  
audit test                                    审计测试 -LtK8wl^  
audit trail                                          审计轨迹 ,CP5~4u  
audit work                                        审计工作 q\%cFB}  
audit working paper                                 审计工作底稿 ,57$N&w  
audited financial statement                        审计会计报表，已审计财务报表 e}'gvm  
Auditing Guidelines (the～)                      审计规范指南 vw2`:]Q+  
auditing standards                             审计准则 {( #zcK  
audit-oriented working paper                          (审计)业务类工作底稿 'JieIKu  
authorisation                                     授权 VYZU eh  
authorisation of transaction                       交易的授权 cHx%Nd\  
availability                                         可获得性 eG5Y+iL-V  
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balance                                      余额；差额；平衡 e  ^Ds  
balance sheet                                    资产负债表 T *?s@$)m4  
bank                                                 银行 kH'p\9=  
bank account                                    银行账户，银行户头 .N,&Uv-  
bank statement                                 银行对账单 F]UQuOR)  
barter transaction                              易货交易，以物换物交易 3 iRA$C-p  
basis of audit                                    审计依据 mpgOs  
basis of preparation                                (会计报表的)编制基础 (D<(6?  
book of account                               账目，账簿 `ltN,?/  
borrowing                                         借款，贷款，借债 `lO(s%HC  
branch                                              分支，分支机构，分店 7tNc=,x}  
brought forward                                (账户余额等的)承上年，承上期，承上页 !*aPEf270  
budget                                              预算 qFco3  
building                                      建筑物；大楼 fH\X  
business conditions                                  业务情况，经营情况 fmfTSN(Q~`  
business licence                               (企业等的)营业执照 ^Dg<Ki  
business relation                                业务关系 ]5}=^  
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