[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 >+BLD  
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审计词汇英汉对照 gA+@p'XnR  
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ability to continue as a going concern               持续经营能力 U_0"1+j
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acceptability                                     可接受性，可接受程度 ~
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acceptable level of detection risk                     检查风险的可接受水平 :EC[YAK+D  
acceptance of engagement                       接受委托 ][Cg8  
accepting the engagement for the first time              首次接受委托 +_fxV|}P  
access to asset                                         对资产的接触 0bIhP,4&  
according to                                     根据，依据，依照 c+TCC%AJQI  
account balance                                账户余额 H+5N+AKb@  
account for                                       对……进行会计处理，核算；解释 k8sjW!2  
accounting                                        会计，会计学 ma2-66M~j  
accounting advisory serve                        会计咨询服务 ^^*dHWHn<  
accounting firm                                 会计师事务所 6[%4Q[  
accounting information                      会计信息，会计资料 r/ LgmVRn  
accounting period                             会计期间 (d5kD#.N  
accounting policies                                   会计政策 BG20R=p  
accounting professional bodies                 会计职业组织，会计职业团体 \R#OJ=F  
accounting records                                   会计记录 Pu]Pp`SP  
accounting responsibility                           会计责任 rcMSso2  
accounting service                             会计服务 [tz}H&  
accounting standards                                会计准则 i\k> 2df  
Accounting Standards for Business Enterprises       企业会计准则 8z"*CJ@  
accounting system                             会计系统 #.W<[KZf  
accounting treatment                                会计处理 IsiCHtY9  
accuracy                                    准确性，精确性 uHO>FM,  
additional audit procedures                      追加审计程序 xcl8q:  
addressee                                         收件人，收信人 4}HY= 0Um  
Administration of State-owned Assets  (the～)     国有资产管理局 RS[QZOoW}  
administrative laws and regulations                 行政法规 ^&8xfI
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adverse impact                                 不利影响，负面影响 QK/~lN  
adverse opinion                                反对意见 4T:@W C  
advisory group                                  咨询组，顾问组 5F|oNI}$:  
agency fee                                        代理费，代理费用 G8p6p6*  
aggregate                                          总计，合计为…… )KD*G;<O]L  
alternation of document and record                 变造文件和记录 p#(5 ;  
alternative audit procedures                      替代审计程序，备选审计程序 @ **]o  
amend                                              修改，修订 w97%5[-T  
amortisation                                      摊销 ],
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analytical capacity                             分析能力 nx'D&,VX  
analytical procedures                               分析性程序 ;bt%TxuKb  
annual financial statements                        年度会计报表，年度财务报表 >a2i%j/T  
appendix                                          附录，附表 m&8 'O\$  
applicable                                         适用的 EJ`"npU  
applicable laws and regulations                 适用的法规 <-m[0zgq  
application systems                                  应用系统 >FM2T<.;  
apply consistently                              一贯地执行，一贯地实施 6{PlclI !  
appropriate                                       适当的，合适的； G$$y\e$  
征用，挪用 UB1/0o  
appropriate authorization                          适当的授权 s:\FlQ0  
appropriateness of audit evidence                    审计证据的适当性 ?T <2Cl'C  
approval                                    批准，核准 >hmBV7nR  
assertion                                    (会计报表上的)认定；确认 if
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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 .+ g8zbD4  
asset                                                 资产，财产 <C,lHt  
asset restructuring                             资产重组 jpek=4E
 
assignment of duties                                 职责的划分 K.K=\ Y2  
assistant                                     助理，助理人员 i_6 Y
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associated company                                 联属公司，联营公司 f& >[$zh  
association                                        联合，结合；协会，社团 #Z]l4d3{T  
assumption                                       假设，假定 1x~dsM;q  
at a given date                                         在某一特定时日 _B5v&#h(.  
attestation                                         鉴证，公证 0'0GAh2  
attestation service                             鉴证服务 o\;cXuh  
audit adjustment                                审计调整 9s'[p'[Z  
audit areas                                        审计领域 {:0TiOP5x  
audit conclusion                                审计结论 +Q+>{HK  
audit effectiveness                             审计效果 wz=c#}0dB  
audit efficiency                                  审计效率 )Cfk/OnRd  
audit engagement letter                      审计业务约定书 ;HbAk`\1A  
audit evidence                                          审计证据 ;XXB^,  
audit fee                                    审计费 I[v6Y^{q  
audit files                                          审计档案 .8EaFEd  
audit findings                                     审计中发现的事项 NhYce>  
audit implementation stage                        审计实施阶段 .~t.B!rVSB  
audit mark                                        审计标识 RO+N>Wkt  
audit materiality                                 审计重要性 f,}9~r#  
audit method                                     审计方法  )tW0iFY  
audit objective                                         审计目标，审计目的 V 0M&D,  
audit of financial statements                      会计报表审计，财务报表审计 ~dc~<hK  
audit opinion                                     审计意见 "MNI_C#{  
audit period                                      被审计期间，被审计年度 nkn4VA?"  
audit plan                                          审计计划  _gl7Ma  
audit planning                                    编制审计计划，制定审计计划，审计计划 B LI 9(@  
audit planning stage                                  审计计划阶段 6wY6*R  
audit procedure                                审计程序 *kE<7  
audit programme                               审计程序表，具体审计计划 osdl dS  
audit report                                       审计报告 TKBW2  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 hiQ#<  
audit report with a qualified opinion                 有保留意见的审计报告 qzt.k^'-^  
audit report with an adverse opinion                否定意见的审计报告 .Do(iYO.L  
audit report with dual dates                      双重日期审计报告 +XP9=U*g  
audit reporting stage                                 审计报告阶段 K~ob]I<GiB  
audit responsibility                                   审计责任 +#V.6i  
audit results                                      审计结果 sOUQd-!"  
audit risk                                          审计风险 lrL:v~g  
audit sampling                                          审计抽样 $]t3pAI[H0  
audit sampling techniques                         审计抽样方法，审计抽样技术 -L&%,%  
audit strategies                                  审计策略 zIT)Hs5  
audit summary                                         审计总结，审计小结 ?6T\uzL +%  
audit team                                         审计小组 Z&W*@(dX  
audit test                                    审计测试 .L#U ^H|  
audit trail                                          审计轨迹 fS#I?!*}  
audit work                                        审计工作 ZtLZW/`  
audit working paper                                 审计工作底稿 O~ ]3.b  
audited financial statement                        审计会计报表，已审计财务报表 9H#;i]t&  
Auditing Guidelines (the～)                      审计规范指南 ]]^eIjg>a6  
auditing standards                             审计准则 &kp`1kv":  
audit-oriented working paper                          (审计)业务类工作底稿 n/Fx2QC{  
authorisation                                     授权 UHT2a9rG  
authorisation of transaction                       交易的授权 {usv*Cm  
availability                                         可获得性 *'ffMnSZ  
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balance                                      余额；差额；平衡 h1A
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balance sheet                                    资产负债表 si=m5$V  
bank                                                 银行 2{;~Bgd  
bank account                                    银行账户，银行户头 tEFbL~n  
bank statement                                 银行对账单 /fDXO;tN  
barter transaction                              易货交易，以物换物交易 J,Rp&tavt:  
basis of audit                                    审计依据 xh`4s  
basis of preparation                                (会计报表的)编制基础 =Y`e?\#`  
book of account                               账目，账簿 %-J}m  
borrowing                                         借款，贷款，借债 eWWt
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branch                                              分支，分支机构，分店 F+Q(^Nk  
brought forward                                (账户余额等的)承上年，承上期，承上页 d;FOmo4  
budget                                              预算 jH~VjE>  
building                                      建筑物；大楼 >o,l/#z  
business conditions                                  业务情况，经营情况 =Hf`yH\#  
business licence                               (企业等的)营业执照 #)b0&wyW6i  
business relation                                业务关系 m:x<maP#E  
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