[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 }]GK@nn7  
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审计词汇英汉对照 z4fK{S  
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ability to continue as a going concern               持续经营能力 L8K3&[l%  
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 Sm_:SF!<D6  
acceptance of engagement                       接受委托 L#@$Mtc  
accepting the engagement for the first time              首次接受委托 m)RxV@  
access to asset                                         对资产的接触 \*"0wR;[K  
according to                                     根据，依据，依照 9/KQAc*  
account balance                                账户余额 4_:e+ ql  
account for                                       对……进行会计处理，核算；解释 p[VCt" j  
accounting                                        会计，会计学 z}N^`_ *  
accounting advisory serve                        会计咨询服务 ZU@jtqq  
accounting firm                                 会计师事务所 5h^qtK  
accounting information                      会计信息，会计资料 {Om3fSk:  
accounting period                             会计期间 >Ez}r(QQ^  
accounting policies                                   会计政策 M6Z`Pwv];  
accounting professional bodies                 会计职业组织，会计职业团体 ^B=z_0 *  
accounting records                                   会计记录 "m)O13x  
accounting responsibility                           会计责任 4i&!V9@:  
accounting service                             会计服务 ,ZW.P`  
accounting standards                                会计准则 pG=zGx4  
Accounting Standards for Business Enterprises       企业会计准则 ] r+I D  
accounting system                             会计系统 EMH}VigR  
accounting treatment                                会计处理 `CouP-g.  
accuracy                                    准确性，精确性 8-6{MJ?F  
additional audit procedures                      追加审计程序 [c%}L 3B  
addressee                                         收件人，收信人 )tg*dE  
Administration of State-owned Assets  (the～)     国有资产管理局 F+-MafN7Y  
administrative laws and regulations                 行政法规  cJ{ P,K  
adverse impact                                 不利影响，负面影响 ",GC\#^v  
adverse opinion                                反对意见 }slEkpk?]  
advisory group                                  咨询组，顾问组 Z{)|w=  
agency fee                                        代理费，代理费用 o"CqVRR  
aggregate                                          总计，合计为…… SygsZv&LZ  
alternation of document and record                 变造文件和记录 g@i 4H[k  
alternative audit procedures                      替代审计程序，备选审计程序 ?&^l8gE  
amend                                              修改，修订 ~i {)J  
amortisation                                      摊销 2uB26SEIl  
analytical capacity                             分析能力 -
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analytical procedures                               分析性程序 $jL.TraV7  
annual financial statements                        年度会计报表，年度财务报表 .qP zd(<T7  
appendix                                          附录，附表 > _) a7%  
applicable                                         适用的 Ok"wec+,  
applicable laws and regulations                 适用的法规 5Z0x2jV  
application systems                                  应用系统 3p#^#1/_  
apply consistently                              一贯地执行，一贯地实施 iKO~#9OF  
appropriate                                       适当的，合适的； A[Xw|9  
征用，挪用 z$,hdZ]  
appropriate authorization                          适当的授权 SK2pOZN  
appropriateness of audit evidence                    审计证据的适当性  %tjEVQa  
approval                                    批准，核准 ]sIFK  
assertion                                    (会计报表上的)认定；确认 y!Eh /KD  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 9$t@Gmn  
asset                                                 资产，财产 [)KfRk?};2  
asset restructuring                             资产重组 Jx,s.Z0@7,  
assignment of duties                                 职责的划分 VAz+J  
assistant                                     助理，助理人员 S+ x[1#r  
associated company                                 联属公司，联营公司 \Bf{/r5x  
association                                        联合，结合；协会，社团 [#V!XdQ,  
assumption                                       假设，假定 oOvbel`;  
at a given date                                         在某一特定时日 !b Km }1T  
attestation                                         鉴证，公证 z}|'&O*.F  
attestation service                             鉴证服务 'c]&{-w<i  
audit adjustment                                审计调整 iE{SqX  
audit areas                                        审计领域 svII =JB  
audit conclusion                                审计结论 {K}+$jzGVt  
audit effectiveness                             审计效果 ?/g(Y  
audit efficiency                                  审计效率 FL}8h/  
audit engagement letter                      审计业务约定书 EyiM`)!5  
audit evidence                                          审计证据 }'JPA&h|  
audit fee                                    审计费 ng\S %nA&J  
audit files                                          审计档案 NI
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audit findings                                     审计中发现的事项 l$NEx0Dffz  
audit implementation stage                        审计实施阶段 U^S0H(>  
audit mark                                        审计标识 &'j77tqOk  
audit materiality                                 审计重要性 "^7Uk#! 7  
audit method                                     审计方法 8;@eY`0(  
audit objective                                         审计目标，审计目的 o!N@W  
audit of financial statements                      会计报表审计，财务报表审计 "^%Il  
audit opinion                                     审计意见 v
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audit period                                      被审计期间，被审计年度 uhL W/?q.  
audit plan                                          审计计划 TlJF{ <E  
audit planning                                    编制审计计划，制定审计计划，审计计划 "5FeP;  
audit planning stage                                  审计计划阶段
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audit procedure                                审计程序 /vU31_eZ t  
audit programme                               审计程序表，具体审计计划 MDZb|1.AT  
audit report                                       审计报告 #-
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audit report with a disclaimer of opinion           拒绝表示意见审计报告 e!yt<[ph  
audit report with a qualified opinion                 有保留意见的审计报告 q S
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audit report with an adverse opinion                否定意见的审计报告 ^YV[1~O  
audit report with dual dates                      双重日期审计报告 auU{Iy   
audit reporting stage                                 审计报告阶段 Xb {y*',  
audit responsibility                                   审计责任 ud1E@4;qf  
audit results                                      审计结果 F ry5v?22  
audit risk                                          审计风险 `,z{70  
audit sampling                                          审计抽样 }#@LZ)]hK  
audit sampling techniques                         审计抽样方法，审计抽样技术 `3Y+:!q  
audit strategies                                  审计策略 0!T $Ef  
audit summary                                         审计总结，审计小结 -rBj-4|"  
audit team                                         审计小组 YrX{,YtiX  
audit test                                    审计测试 /nNHI34  
audit trail                                          审计轨迹 sTONkd  
audit work                                        审计工作 01b0;|  
audit working paper                                 审计工作底稿 p;HZA}p \  
audited financial statement                        审计会计报表，已审计财务报表 W&nVVV8s@  
Auditing Guidelines (the～)                      审计规范指南 n$8A"'.M  
auditing standards                             审计准则 ~PH
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audit-oriented working paper                          (审计)业务类工作底稿 f3O'lc3  
authorisation                                     授权 Z~ (QV0}  
authorisation of transaction                       交易的授权 6/)A6Tt  
availability                                         可获得性 *^]ba>  
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balance                                      余额；差额；平衡 2P*O^-zRp  
balance sheet                                    资产负债表 u&:jQ:[  
bank                                                 银行 L!5HE])<)  
bank account                                    银行账户，银行户头 2epL!j)Wh  
bank statement                                 银行对账单 -ydT%x  
barter transaction                              易货交易，以物换物交易 V3S`8VI  
basis of audit                                    审计依据 xo}hu%XL  
basis of preparation                                (会计报表的)编制基础 QGa"HG5NF  
book of account                               账目，账簿 \4DH&gZ[  
borrowing                                         借款，贷款，借债 O-RiDYej  
branch                                              分支，分支机构，分店 ' ?nhpT^  
brought forward                                (账户余额等的)承上年，承上期，承上页 _[V 6s#Wk3  
budget                                              预算 KR63W:Z\'  
building                                      建筑物；大楼 q0o6%c:gW  
business conditions                                  业务情况，经营情况 " xKJ?8   
business licence                               (企业等的)营业执照 4^ A
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business relation                                业务关系 FD8Hx\oF  
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