[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 3s\}|LqX#  
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审计词汇英汉对照 [_HY6gr  
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ability to continue as a going concern               持续经营能力 d%Ls'[Y^_0  
acceptability                                     可接受性，可接受程度 vc%=V^)N7U  
acceptable level of detection risk                     检查风险的可接受水平 P(%^J6[>  
acceptance of engagement                       接受委托 U3**x5F_  
accepting the engagement for the first time              首次接受委托 ni$;"RGC  
access to asset                                         对资产的接触 0gRm LX  
according to                                     根据，依据，依照 ^>/~MCyM.  
account balance                                账户余额 Y(RB@+67  
account for                                       对……进行会计处理，核算；解释 Y{d-k1?s5  
accounting                                        会计，会计学 BaVooN~C  
accounting advisory serve                        会计咨询服务 V_3K( (P6  
accounting firm                                 会计师事务所 8,@0~2fz#  
accounting information                      会计信息，会计资料 Hk
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accounting period                             会计期间 eC3 ~|G_O  
accounting policies                                   会计政策 6bDizS}  
accounting professional bodies                 会计职业组织，会计职业团体 6
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accounting records                                   会计记录 ;I9g;}  
accounting responsibility                           会计责任 w2SN=X~#  
accounting service                             会计服务 Skg}/Ek  
accounting standards                                会计准则 :al ,zxs  
Accounting Standards for Business Enterprises       企业会计准则 S2jn  pf}  
accounting system                             会计系统 cJE4uL<  
accounting treatment                                会计处理 XL7||9,(h  
accuracy                                    准确性，精确性 dY{qdQQ}  
additional audit procedures                      追加审计程序 11vAx9  
addressee                                         收件人，收信人 .uinv  
Administration of State-owned Assets  (the～)     国有资产管理局 :b0|v`FU  
administrative laws and regulations                 行政法规 a>Wr2gPko  
adverse impact                                 不利影响，负面影响 NTo[di\_  
adverse opinion                                反对意见 cd|/4L6  
advisory group                                  咨询组，顾问组 l(9AwVoAR|  
agency fee                                        代理费，代理费用 -^Qm_lN  
aggregate                                          总计，合计为…… " l{{H&d  
alternation of document and record                 变造文件和记录 fg7  
alternative audit procedures                      替代审计程序，备选审计程序 sd%m{P2  
amend                                              修改，修订 O"X:3srJ`  
amortisation                                      摊销 6 w'))Z  
analytical capacity                             分析能力 '|<r[K  
analytical procedures                               分析性程序 ]N2! 'c  
annual financial statements                        年度会计报表，年度财务报表 a!EW[|[Q  
appendix                                          附录，附表 Jj/}GVNc7  
applicable                                         适用的 Z,tHyyF?j  
applicable laws and regulations                 适用的法规 0|<9eD\I=  
application systems                                  应用系统 ik](k"1{  
apply consistently                              一贯地执行，一贯地实施 }eF r,bJ  
appropriate                                       适当的，合适的； aL*}@|JL"  
征用，挪用 R^mkQb>m.  
appropriate authorization                          适当的授权 8|(],NyEJ  
appropriateness of audit evidence                    审计证据的适当性 i;atYltEJ2  
approval                                    批准，核准 h=qT@)h1>  
assertion                                    (会计报表上的)认定；确认 VsJKxa4  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 UhJ{MUH`  
asset                                                 资产，财产 \a4X},h\  
asset restructuring                             资产重组 b!e0pFS;  
assignment of duties                                 职责的划分 z9!OzGtIR  
assistant                                     助理，助理人员 xYZ,.  
associated company                                 联属公司，联营公司 s(?%A  
association                                        联合，结合；协会，社团 (xE |T f  
assumption                                       假设，假定 B<ncOe  
at a given date                                         在某一特定时日 L?Ys(a"k  
attestation                                         鉴证，公证 mE=Ur  
attestation service                             鉴证服务 Dlpmm2  
audit adjustment                                审计调整 FUf.3@}  
audit areas                                        审计领域 4K\o2p?4  
audit conclusion                                审计结论 Sl-9im1  
audit effectiveness                             审计效果 puLgc$?  
audit efficiency                                  审计效率 B &7NF}CF2  
audit engagement letter                      审计业务约定书 t(dVd%  
audit evidence                                          审计证据 f[ 2PAz  
audit fee                                    审计费 6Xz d> 5x  
audit files                                          审计档案 ]28j$)6  
audit findings                                     审计中发现的事项 #.!#"8{0_  
audit implementation stage                        审计实施阶段 'oK oF  
audit mark                                        审计标识 D.-G!0 !  
audit materiality                                 审计重要性 WNZYs  
audit method                                     审计方法 N:CQ$7T{ j  
audit objective                                         审计目标，审计目的 ak-agH  
audit of financial statements                      会计报表审计，财务报表审计 B`t/21J  
audit opinion                                     审计意见 -Lq2K3JHyn  
audit period                                      被审计期间，被审计年度 cly}[<w!  
audit plan                                          审计计划 ]Y-Y.&b7t  
audit planning                                    编制审计计划，制定审计计划，审计计划 a]Pw:lT  
audit planning stage                                  审计计划阶段 a#
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audit procedure                                审计程序 b;{"@b,Y  
audit programme                               审计程序表，具体审计计划 :<mJRsDf  
audit report                                       审计报告 Hq+QsplG  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 e&2,cQRFV  
audit report with a qualified opinion                 有保留意见的审计报告 Bz <I7h  
audit report with an adverse opinion                否定意见的审计报告 VdGVEDwz  
audit report with dual dates                      双重日期审计报告 IuT)?S7O*k  
audit reporting stage                                 审计报告阶段 KK
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audit responsibility                                   审计责任 j"'a5;Sy  
audit results                                      审计结果 w@&z0ODJ  
audit risk                                          审计风险 x=IZ0@p  
audit sampling                                          审计抽样 <i4]qO(0u  
audit sampling techniques                         审计抽样方法，审计抽样技术 2Wu`Dp;&l  
audit strategies                                  审计策略 Jfk
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audit summary                                         审计总结，审计小结 @0s' (  
audit team                                         审计小组 R<Mc+{*>  
audit test                                    审计测试 N$=9R  
audit trail                                          审计轨迹 KS<@;Tt  
audit work                                        审计工作 p"c6d'qe  
audit working paper                                 审计工作底稿 t$%<eF@w  
audited financial statement                        审计会计报表，已审计财务报表 ,(a~vqNQW3  
Auditing Guidelines (the～)                      审计规范指南 .d}yQ#5z  
auditing standards                             审计准则 LSA6*Q51  
audit-oriented working paper                          (审计)业务类工作底稿 bS2g4]$'po  
authorisation                                     授权 ap'La|9t>  
authorisation of transaction                       交易的授权 &6C]|13;  
availability                                         可获得性 vPGUE`!D+  
B )c&ya|h  
balance                                      余额；差额；平衡 ?d3FR!  
balance sheet                                    资产负债表 e"wzb< b  
bank                                                 银行 Gp \-AwE  
bank account                                    银行账户，银行户头 5I,NvHD4  
bank statement                                 银行对账单 xEurkR  
barter transaction                              易货交易，以物换物交易 ;4ybkOD  
basis of audit                                    审计依据 ['Lo8 [  
basis of preparation                                (会计报表的)编制基础 [uHU[ sG  
book of account                               账目，账簿 `,xO~_ e>  
borrowing                                         借款，贷款，借债 qqe"hruF
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branch                                              分支，分支机构，分店 @'}2xw[eU  
brought forward                                (账户余额等的)承上年，承上期，承上页 @2L^?*n=  
budget                                              预算 ]W$G!(3A  
building                                      建筑物；大楼 3vcyes-U  
business conditions                                  业务情况，经营情况 LdH1sHy*d`  
business licence                               (企业等的)营业执照 ?8{Os;!je  
business relation                                业务关系 hHTt-x#  
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