[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 bG1 ofsU  
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审计词汇英汉对照 0- Yeu5A  
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ability to continue as a going concern               持续经营能力 0eaUorm)  
acceptability                                     可接受性，可接受程度 IHfSkFz`j  
acceptable level of detection risk                     检查风险的可接受水平 ][N) 2_^M  
acceptance of engagement                       接受委托 "]9_Fv  
accepting the engagement for the first time              首次接受委托 'v`~(9'Rcj  
access to asset                                         对资产的接触 z 5I^0'  
according to                                     根据，依据，依照 !Ba3`B5l  
account balance                                账户余额 Ty iU1,oO  
account for                                       对……进行会计处理，核算；解释 <W9) Bq4  
accounting                                        会计，会计学 g BH?l/  
accounting advisory serve                        会计咨询服务 mc56L[  
accounting firm                                 会计师事务所 :EaiM J_=  
accounting information                      会计信息，会计资料 nR#a)et  
accounting period                             会计期间
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accounting policies                                   会计政策 Cg?I'1]o6  
accounting professional bodies                 会计职业组织，会计职业团体 8Y]}Gb!  
accounting records                                   会计记录 
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accounting responsibility                           会计责任 FRD<0o/`  
accounting service                             会计服务 (T`q++  
accounting standards                                会计准则 iPJ 9Gh7  
Accounting Standards for Business Enterprises       企业会计准则 f#2#g%x  
accounting system                             会计系统 o|BFvhg  
accounting treatment                                会计处理 C
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accuracy                                    准确性，精确性 AzW%+ LUD  
additional audit procedures                      追加审计程序 ]b!R-G!gV  
addressee                                         收件人，收信人 (#lm#?<)  
Administration of State-owned Assets  (the～)     国有资产管理局 Xd5! Ti}  
administrative laws and regulations                 行政法规 jBGG2[hV  
adverse impact                                 不利影响，负面影响 :0|Hcg  
adverse opinion                                反对意见 `,Q<YT ~  
advisory group                                  咨询组，顾问组 gx&\Kw6HM  
agency fee                                        代理费，代理费用 .2{6h  
aggregate                                          总计，合计为…… ^$ZI>L0+  
alternation of document and record                 变造文件和记录 -y9Pn>~V  
alternative audit procedures                      替代审计程序，备选审计程序 )OS>9 kFH  
amend                                              修改，修订 HK=CP0H  
amortisation                                      摊销 R0z?)uU#  
analytical capacity                             分析能力 SIJ# ?0,  
analytical procedures                               分析性程序 ``/y=k/au  
annual financial statements                        年度会计报表，年度财务报表 }b<87#Nb9R  
appendix                                          附录，附表 1@s^$fvW  
applicable                                         适用的 gA|!$EAM  
applicable laws and regulations                 适用的法规 x* k65WO\  
application systems                                  应用系统 yDDghW'\WU  
apply consistently                              一贯地执行，一贯地实施 [Ja(ArO3|[  
appropriate                                       适当的，合适的； oT$(<$&<  
征用，挪用 @DUN;L 4  
appropriate authorization                          适当的授权 Nt?2USTs-  
appropriateness of audit evidence                    审计证据的适当性 :tg@HyY)  
approval                                    批准，核准 #xD&z^o  
assertion                                    (会计报表上的)认定；确认 kwDj K"  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 (bM)Nd  
asset                                                 资产，财产 Q;d+]xj  
asset restructuring                             资产重组 c g3Cl[s  
assignment of duties                                 职责的划分 AD0ptHUBa  
assistant                                     助理，助理人员 gizmJ:<  
associated company                                 联属公司，联营公司 `S uS)RhA)  
association                                        联合，结合；协会，社团 ?nj"Ptzs  
assumption                                       假设，假定 jcT{ugpq  
at a given date                                         在某一特定时日 _m)gO/02A  
attestation                                         鉴证，公证 [w+yQ7P  
attestation service                             鉴证服务 &zaW"uy3T  
audit adjustment                                审计调整 )UxQf37  
audit areas                                        审计领域 00$ @0  
audit conclusion                                审计结论 /7!_un9  
audit effectiveness                             审计效果 Xq} n^W  
audit efficiency                                  审计效率 5
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audit engagement letter                      审计业务约定书 p=#'B*'w  
audit evidence                                          审计证据 H'j_<R N  
audit fee                                    审计费 m? ]zomP  
audit files                                          审计档案 %5( EkP  
audit findings                                     审计中发现的事项 ;HD 4~3  
audit implementation stage                        审计实施阶段  |*/uN~[  
audit mark                                        审计标识 U4 go8  
audit materiality                                 审计重要性 S&;T_^|  
audit method                                     审计方法 7TMDZ*  
audit objective                                         审计目标，审计目的 {66Q" H"I  
audit of financial statements                      会计报表审计，财务报表审计 ^59YfC<f  
audit opinion                                     审计意见 1(
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audit period                                      被审计期间，被审计年度 gdkLPZ<<  
audit plan                                          审计计划 J7 Oa})-+'  
audit planning                                    编制审计计划，制定审计计划，审计计划 Lqz}&A   
audit planning stage                                  审计计划阶段 D]LFX/hlH  
audit procedure                                审计程序 sM);gI14  
audit programme                               审计程序表，具体审计计划 9Y!0>&o  
audit report                                       审计报告 |e. 3F jTH  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 9!Q $GE?vl  
audit report with a qualified opinion                 有保留意见的审计报告 +S:u[x  
audit report with an adverse opinion                否定意见的审计报告 8\W3FvQ  
audit report with dual dates                      双重日期审计报告 6_ 33*/>=c  
audit reporting stage                                 审计报告阶段 5 O{Ip-  
audit responsibility                                   审计责任 %nG~u,_2f  
audit results                                      审计结果 WsK"^"Z  
audit risk                                          审计风险 Q
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audit sampling                                          审计抽样 :_
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audit sampling techniques                         审计抽样方法，审计抽样技术 E@'CU9Fo  
audit strategies                                  审计策略 zO7lsx2=  
audit summary                                         审计总结，审计小结 hr$VVbOho  
audit team                                         审计小组 /S2p``E+  
audit test                                    审计测试 ^bY^x+ d  
audit trail                                          审计轨迹 Hz;jJ&S  
audit work                                        审计工作 4P-'(4I)  
audit working paper                                 审计工作底稿 {YxS
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audited financial statement                        审计会计报表，已审计财务报表 0qotC6l~_w  
Auditing Guidelines (the～)                      审计规范指南 b'Piymx  
auditing standards                             审计准则 GakmROZ@9  
audit-oriented working paper                          (审计)业务类工作底稿 GFy0R"&d[  
authorisation                                     授权 1,*Z_ F=y  
authorisation of transaction                       交易的授权 >uqS  
availability                                         可获得性 Jte:l:yjtA  
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balance                                      余额；差额；平衡 #4|i@0n}D  
balance sheet                                    资产负债表 >8Yrmq  
bank                                                 银行 ~[ ks|  
bank account                                    银行账户，银行户头 6LF^[b/u  
bank statement                                 银行对账单 Ej{eq^n  
barter transaction                              易货交易，以物换物交易 eiNk]KXAYX  
basis of audit                                    审计依据 .k!k-QO5La  
basis of preparation                                (会计报表的)编制基础 HnKF# <  
book of account                               账目，账簿 V]CK'   
borrowing                                         借款，贷款，借债 G
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branch                                              分支，分支机构，分店 Xj@    
brought forward                                (账户余额等的)承上年，承上期，承上页 [gg7Z|Hu  
budget                                              预算 |WwFE|<  
building                                      建筑物；大楼 U K]{]-  
business conditions                                  业务情况，经营情况 ^F{)&#4  
business licence                               (企业等的)营业执照 :Jsz"vCg&s  
business relation                                业务关系 f4\p1MYQ  
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