[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 j"NqNv  
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审计词汇英汉对照 Nh+$'6yT%  
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A 9j,zaGD0  
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ability to continue as a going concern               持续经营能力 PuOo^pFhH  
acceptability                                     可接受性，可接受程度 G!Uq
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acceptable level of detection risk                     检查风险的可接受水平 `QkzWy~V3  
acceptance of engagement                       接受委托 l s_i)X  
accepting the engagement for the first time              首次接受委托 WK=!<FsC$  
access to asset                                         对资产的接触 Z os~1N]3  
according to                                     根据，依据，依照 TQEZ<B$
  
account balance                                账户余额 #A))#sT'R  
account for                                       对……进行会计处理，核算；解释 t]vz+VQ  
accounting                                        会计，会计学 uj]GBo=  
accounting advisory serve                        会计咨询服务 $Z(zO;k.  
accounting firm                                 会计师事务所 -meKaQv  
accounting information                      会计信息，会计资料 91,\y  
accounting period                             会计期间 T[7DJNdG6  
accounting policies                                   会计政策 e@q[Dv'mu  
accounting professional bodies                 会计职业组织，会计职业团体 77 `/YE#M  
accounting records                                   会计记录 O/<jt'  
accounting responsibility                           会计责任 dB/Epc&   
accounting service                             会计服务 ~bwFQYY=  
accounting standards                                会计准则 9S<W~# zz  
Accounting Standards for Business Enterprises       企业会计准则 \Js9U|lY  
accounting system                             会计系统 FINM4<s)  
accounting treatment                                会计处理 s9'iHe  
accuracy                                    准确性，精确性 =]^*-f}J9  
additional audit procedures                      追加审计程序 i'57 |;?  
addressee                                         收件人，收信人 !sLn;1l  
Administration of State-owned Assets  (the～)     国有资产管理局 S\f^y8*<  
administrative laws and regulations                 行政法规 ?Cu$qE!h)[  
adverse impact                                 不利影响，负面影响 :Ert57@l  
adverse opinion                                反对意见 Wm\f:|U5`  
advisory group                                  咨询组，顾问组 d_yqmx?w  
agency fee                                        代理费，代理费用 E+01"G<Q  
aggregate                                          总计，合计为…… `\qU.m0(j  
alternation of document and record                 变造文件和记录 r&H>JCRZ<=  
alternative audit procedures                      替代审计程序，备选审计程序 r|P4|_No  
amend                                              修改，修订 X%gJ,c(4  
amortisation                                      摊销 H`".L^  
analytical capacity                             分析能力 Jne)?Gt  
analytical procedures                               分析性程序 % TR->F  
annual financial statements                        年度会计报表，年度财务报表 +FJ o!~1  
appendix                                          附录，附表 jK{C jfCNz  
applicable                                         适用的 nyDqR#t  
applicable laws and regulations                 适用的法规 ^ ]B&7\w"t  
application systems                                  应用系统 0 @,
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apply consistently                              一贯地执行，一贯地实施 0J_x*k6  
appropriate                                       适当的，合适的； aE;!mod  
征用，挪用 [oYe/<3  
appropriate authorization                          适当的授权 g%+nMjif  
appropriateness of audit evidence                    审计证据的适当性 adxJA}K}  
approval                                    批准，核准 -x RsYYw  
assertion                                    (会计报表上的)认定；确认 &B3kzs  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 S^n:O  
asset                                                 资产，财产 ~svu0[Vx  
asset restructuring                             资产重组 6qw_|A&g  
assignment of duties                                 职责的划分 .*,Z h2eXU  
assistant                                     助理，助理人员 $4L=Dg  
associated company                                 联属公司，联营公司 foN;Q1?lS  
association                                        联合，结合；协会，社团 K@d`jb4T  
assumption                                       假设，假定 P(Lwpa,S  
at a given date                                         在某一特定时日 * T~sR'K+|  
attestation                                         鉴证，公证 L72GF5+!!  
attestation service                             鉴证服务 q5`Gl  
audit adjustment                                审计调整 D_8hn3 FH  
audit areas                                        审计领域 hR?rZUl2M  
audit conclusion                                审计结论 {b+ IDq`)=  
audit effectiveness                             审计效果 jRBx7|ON  
audit efficiency                                  审计效率 R vY `9D  
audit engagement letter                      审计业务约定书 P]y5E9 k  
audit evidence                                          审计证据 ,=
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audit fee                                    审计费 lF#Kg!-l  
audit files                                          审计档案 JlH|=nIaj6  
audit findings                                     审计中发现的事项 X~R qv5@-  
audit implementation stage                        审计实施阶段 "=RB #  
audit mark                                        审计标识 l@GpV
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audit materiality                                 审计重要性 RJ-CWt [LG  
audit method                                     审计方法 TS%cTh'ItH  
audit objective                                         审计目标，审计目的 M0]fh5O  
audit of financial statements                      会计报表审计，财务报表审计 %ZxKN;  
audit opinion                                     审计意见 z,NHH):~  
audit period                                      被审计期间，被审计年度 m+!%+S1  
audit plan                                          审计计划 bM!`C|,[s  
audit planning                                    编制审计计划，制定审计计划，审计计划 JD>!3>S)?  
audit planning stage                                  审计计划阶段 5jV]{ZV#  
audit procedure                                审计程序 kC#;j=K?  
audit programme                               审计程序表，具体审计计划 O35f5Kz  
audit report                                       审计报告 pu^1s#g8w  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 Oq.) 8E.  
audit report with a qualified opinion                 有保留意见的审计报告 zb3ir|  
audit report with an adverse opinion                否定意见的审计报告 <Q8bn?Z  
audit report with dual dates                      双重日期审计报告 bb<Vh2b>R  
audit reporting stage                                 审计报告阶段 \Z~m6;  
audit responsibility                                   审计责任 eygy VhJ  
audit results                                      审计结果 )/=J=xw2  
audit risk                                          审计风险 .3Ap+V8?  
audit sampling                                          审计抽样 !7w-?1?D  
audit sampling techniques                         审计抽样方法，审计抽样技术 .p5*&i 7  
audit strategies                                  审计策略 ^8\pJg_0  
audit summary                                         审计总结，审计小结 HY 42G#^  
audit team                                         审计小组 x0#+yP  
audit test                                    审计测试 LD5'4,%-  
audit trail                                          审计轨迹 R@EFG%|`_  
audit work                                        审计工作 ]A\n>Z!;  
audit working paper                                 审计工作底稿 NN$`n*;l  
audited financial statement                        审计会计报表，已审计财务报表 D~{)\;w^!  
Auditing Guidelines (the～)                      审计规范指南 1"k +K~:  
auditing standards                             审计准则 E8503  
audit-oriented working paper                          (审计)业务类工作底稿 kj[[78  
authorisation                                     授权 Tu"yoF  
authorisation of transaction                       交易的授权 Ky=&C8b<  
availability                                         可获得性 _,'UP>
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balance                                      余额；差额；平衡 jVA xa|S  
balance sheet                                    资产负债表 .!`j3W]  
bank                                                 银行 g5?Fo%W  
bank account                                    银行账户，银行户头 d`xqs,0f  
bank statement                                 银行对账单 %1lLUgf3G/  
barter transaction                              易货交易，以物换物交易 k82'gJ;MC=  
basis of audit                                    审计依据 E^qKkl  
basis of preparation                                (会计报表的)编制基础 hIw*dob  
book of account                               账目，账簿 kfHLj r.  
borrowing                                         借款，贷款，借债 *zx;81X=  
branch                                              分支，分支机构，分店 :r6 bw  
brought forward                                (账户余额等的)承上年，承上期，承上页 (kSkbwu  
budget                                              预算 9DT}sCLz:B  
building                                      建筑物；大楼 I7TMv.  
business conditions                                  业务情况，经营情况 Rbl(oj#  
business licence                               (企业等的)营业执照 9*x9sfCv9  
business relation                                业务关系 1k7E[G~G|  
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