[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 aHKv*-z-  
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审计词汇英汉对照 ]R^?Pa1Te4  
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ability to continue as a going concern               持续经营能力 !+T9NqDv[  
acceptability                                     可接受性，可接受程度 7Rr(YoWa  
acceptable level of detection risk                     检查风险的可接受水平 Pms"YhyZ7  
acceptance of engagement                       接受委托 3n']\V  
accepting the engagement for the first time              首次接受委托 sL;qC\S  
access to asset                                         对资产的接触 Mn(:qQo^&`  
according to                                     根据，依据，依照 D_,}lsrb  
account balance                                账户余额 gIS<"smOo  
account for                                       对……进行会计处理，核算；解释 \AOVdnM:  
accounting                                        会计，会计学 Qcu1&t\C  
accounting advisory serve                        会计咨询服务 be`\O  
accounting firm                                 会计师事务所 #RoGyrLo  
accounting information                      会计信息，会计资料 %&bO+$H3  
accounting period                             会计期间 wy&s~lpV,7  
accounting policies                                   会计政策 Oy$*ZG)  
accounting professional bodies                 会计职业组织，会计职业团体 TD+V.}  
accounting records                                   会计记录 X)d7y  
accounting responsibility                           会计责任 ))}w;w  
accounting service                             会计服务 %s~MfK.k  
accounting standards                                会计准则 '+BcPB?E  
Accounting Standards for Business Enterprises       企业会计准则 W:{1R&$l  
accounting system                             会计系统 =LHE_  AA  
accounting treatment                                会计处理 Y5fwmH,a-  
accuracy                                    准确性，精确性 5nIm7vlQm  
additional audit procedures                      追加审计程序 ;5 cg<~t  
addressee                                         收件人，收信人 f.0~HnNg1  
Administration of State-owned Assets  (the～)     国有资产管理局 L.bR\fE   
administrative laws and regulations                 行政法规 hVRpk0IJDK  
adverse impact                                 不利影响，负面影响 MWGW[V;  
adverse opinion                                反对意见 [E_6n$w  
advisory group                                  咨询组，顾问组 I9Af\ k|^  
agency fee                                        代理费，代理费用 ;X6FhQ;{*0  
aggregate                                          总计，合计为…… vBCQ-l<Ub  
alternation of document and record                 变造文件和记录 hA6!F#1  
alternative audit procedures                      替代审计程序，备选审计程序 +\G/j]3f  
amend                                              修改，修订 >6 [{\uPK  
amortisation                                      摊销 yyfm  
analytical capacity                             分析能力 Ia:n<sZU  
analytical procedures                               分析性程序 W0eb9g`s  
annual financial statements                        年度会计报表，年度财务报表 *+h2,Z('a  
appendix                                          附录，附表 Cul^b_UmP#  
applicable                                         适用的 cYyv iR59#  
applicable laws and regulations                 适用的法规 po+>83/!oq  
application systems                                  应用系统 R[5*]$(b  
apply consistently                              一贯地执行，一贯地实施 Pq`]^^=be'  
appropriate                                       适当的，合适的； u|ia  
征用，挪用 ^2OBc  
appropriate authorization                          适当的授权 z cN1i^   
appropriateness of audit evidence                    审计证据的适当性 ,g%2-#L%  
approval                                    批准，核准 N~L3 9  
assertion                                    (会计报表上的)认定；确认 A-r-^S0\  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 /g2(<  
asset                                                 资产，财产 j
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asset restructuring                             资产重组 : 'M$:ZJ  
assignment of duties                                 职责的划分 F>E'/r*  
assistant                                     助理，助理人员 M >Yx_)<U  
associated company                                 联属公司，联营公司 TTpK8cC  
association                                        联合，结合；协会，社团 QPgM<ns  
assumption                                       假设，假定 \D>vdn"Lx  
at a given date                                         在某一特定时日 P4"_qxAW  
attestation                                         鉴证，公证 a)GLz  
attestation service                             鉴证服务 ZWaHG_ U)  
audit adjustment                                审计调整 ?e9Acc`G5  
audit areas                                        审计领域  Ko9"mHNB  
audit conclusion                                审计结论 #+V-65v  
audit effectiveness                             审计效果 O]RP?'vO  
audit efficiency                                  审计效率 Ej>5PXp'2  
audit engagement letter                      审计业务约定书 #DpDmMP9R3  
audit evidence                                          审计证据
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audit fee                                    审计费 54s+4R FL  
audit files                                          审计档案 5an#,vCn{  
audit findings                                     审计中发现的事项 o:jLM7$=  
audit implementation stage                        审计实施阶段 =8[4gM+  
audit mark                                        审计标识 :Lqz`  
audit materiality                                 审计重要性 K?:rrd=7q  
audit method                                     审计方法 poj@G{  
audit objective                                         审计目标，审计目的 wmdv AMN  
audit of financial statements                      会计报表审计，财务报表审计 %YLdie6c  
audit opinion                                     审计意见 OoTMvZ
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audit period                                      被审计期间，被审计年度 jd
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audit plan                                          审计计划 74hGk
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audit planning                                    编制审计计划，制定审计计划，审计计划 ,2S w6u  
audit planning stage                                  审计计划阶段 8nw_Jatk1  
audit procedure                                审计程序 oUXu;@l  
audit programme                               审计程序表，具体审计计划 IM),cOp=  
audit report                                       审计报告 JaP2Q} &B  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 yg\bCvL&  
audit report with a qualified opinion                 有保留意见的审计报告 Lw<?e;  
audit report with an adverse opinion                否定意见的审计报告 SbU=Lkx#  
audit report with dual dates                      双重日期审计报告 H5uW I  
audit reporting stage                                 审计报告阶段 )B.NV<m  
audit responsibility                                   审计责任 A$.woE@  
audit results                                      审计结果 3\WLm4  
audit risk                                          审计风险 F`goYwA%  
audit sampling                                          审计抽样 DJP)V8]!B  
audit sampling techniques                         审计抽样方法，审计抽样技术 @1ZLr  
audit strategies                                  审计策略 :{?8rA5  
audit summary                                         审计总结，审计小结 v8p-<N)  
audit team                                         审计小组  *e{d^  
audit test                                    审计测试 hGyi@0  
audit trail                                          审计轨迹 *.4;7#  
audit work                                        审计工作 cLR02  
audit working paper                                 审计工作底稿 [ah%>&u  
audited financial statement                        审计会计报表，已审计财务报表 j/_@~MJBt  
Auditing Guidelines (the～)                      审计规范指南 Cp(,+dD  
auditing standards                             审计准则 F }l_=  
audit-oriented working paper                          (审计)业务类工作底稿 T ) T0.c  
authorisation                                     授权 Z'p7I}-qr  
authorisation of transaction                       交易的授权 1c_qNI;:p  
availability                                         可获得性 X+"8yZz3?  
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balance                                      余额；差额；平衡 bv,_7UOG  
balance sheet                                    资产负债表 &o*/6X  
bank                                                 银行 SFAh(+t  
bank account                                    银行账户，银行户头 g &~T X  
bank statement                                 银行对账单 1^rODfY0  
barter transaction                              易货交易，以物换物交易 l&cYN2T b  
basis of audit                                    审计依据 {FyGh */  
basis of preparation                                (会计报表的)编制基础 Qa~dd{?  
book of account                               账目，账簿 //*>p  
borrowing                                         借款，贷款，借债 @q2If{Tk  
branch                                              分支，分支机构，分店 ^,[V;3  
brought forward                                (账户余额等的)承上年，承上期，承上页 .OA_)J7  
budget                                              预算 H~x,\|l#  
building                                      建筑物；大楼 rf1Us2vp  
business conditions                                  业务情况，经营情况 Wo=Q7~   
business licence                               (企业等的)营业执照 uV?[eiezD0  
business relation                                业务关系 S?*pCJ0  
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