[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 0F<O \  
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审计词汇英汉对照 Dn?P~%  
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ability to continue as a going concern               持续经营能力 X3:-+]6,d  
acceptability                                     可接受性，可接受程度 1lNg} !)[K  
acceptable level of detection risk                     检查风险的可接受水平 Dc[Qu?]LM  
acceptance of engagement                       接受委托 .Wq`qF(;  
accepting the engagement for the first time              首次接受委托 WbS2w @8  
access to asset                                         对资产的接触 x=qACoq  
according to                                     根据，依据，依照 8fdK|l w  
account balance                                账户余额 LTY@}o]\U  
account for                                       对……进行会计处理，核算；解释 OwQ 9y<v  
accounting                                        会计，会计学 V\kf6E  
accounting advisory serve                        会计咨询服务 gtHk1 9  
accounting firm                                 会计师事务所 5CkM0G`  
accounting information                      会计信息，会计资料 2f]9I1{  
accounting period                             会计期间 Wv"[,5 Z13  
accounting policies                                   会计政策 Y1 i!  
accounting professional bodies                 会计职业组织，会计职业团体 6!i0ioZzi0  
accounting records                                   会计记录 X./4at`  
accounting responsibility                           会计责任 @Ns^?#u~  
accounting service                             会计服务 mLO{~ruu  
accounting standards                                会计准则 w
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Accounting Standards for Business Enterprises       企业会计准则 zk4yh%Cd_  
accounting system                             会计系统 Fa9]!bW  
accounting treatment                                会计处理 %f@VOS s  
accuracy                                    准确性，精确性 VbtFM=Dg  
additional audit procedures                      追加审计程序 4kA/W0 VG  
addressee                                         收件人，收信人 S&V5zB""n  
Administration of State-owned Assets  (the～)     国有资产管理局 z1LATy  
administrative laws and regulations                 行政法规 79a{Zwdd9j  
adverse impact                                 不利影响，负面影响 KTk%Np  
adverse opinion                                反对意见 f
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advisory group                                  咨询组，顾问组 2&]UFg:8Q  
agency fee                                        代理费，代理费用 @)m+O#a  
aggregate                                          总计，合计为…… ;X\>oV3#  
alternation of document and record                 变造文件和记录 {61NLF\0H  
alternative audit procedures                      替代审计程序，备选审计程序 %.b)%=  
amend                                              修改，修订 /wCeeG,<  
amortisation                                      摊销 /PIU@$DV  
analytical capacity                             分析能力 HF5aU :M  
analytical procedures                               分析性程序 v^[Ny0c
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annual financial statements                        年度会计报表，年度财务报表 Gn;eh~uw;l  
appendix                                          附录，附表 9\Mesf1$o  
applicable                                         适用的 `a2Oj@jP  
applicable laws and regulations                 适用的法规 d<qbUk3;  
application systems                                  应用系统 KI$?0O  
apply consistently                              一贯地执行，一贯地实施 L"tj DAV  
appropriate                                       适当的，合适的； {:Z#8dGe  
征用，挪用 T_,LK7D  
appropriate authorization                          适当的授权 [ WZ<d^L  
appropriateness of audit evidence                    审计证据的适当性 f b_tda",}  
approval                                    批准，核准 uwWfL32  
assertion                                    (会计报表上的)认定；确认 Qkk~{OuC  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 >9=Y(`  
asset                                                 资产，财产 r#]gAG4t\  
asset restructuring                             资产重组 q`}Q[Li  
assignment of duties                                 职责的划分 $&k2m^R<  
assistant                                     助理，助理人员 _e8@y{/~Fd  
associated company                                 联属公司，联营公司 K~@-*8%  
association                                        联合，结合；协会，社团 rg_-gZl8&z  
assumption                                       假设，假定 IVkKmO(q
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at a given date                                         在某一特定时日 ,h5.Si>  
attestation                                         鉴证，公证 /43DR;4  
attestation service                             鉴证服务 ;myu8B7&  
audit adjustment                                审计调整 BaiC;&(   
audit areas                                        审计领域 klUx
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audit conclusion                                审计结论 1w+&Y;d|  
audit effectiveness                             审计效果 xwT"Q=|kW  
audit efficiency                                  审计效率 J}`K&DtM9  
audit engagement letter                      审计业务约定书  M5exo   
audit evidence                                          审计证据 g=b[V   
audit fee                                    审计费 **-%5~  
audit files                                          审计档案 KzeA+PI  
audit findings                                     审计中发现的事项  O\]CfzR  
audit implementation stage                        审计实施阶段 x7Ly,  
audit mark                                        审计标识 0'BR Sa<  
audit materiality                                 审计重要性  )Ah  
audit method                                     审计方法 +5?hkQCX1^  
audit objective                                         审计目标，审计目的 k%:]PQjYT  
audit of financial statements                      会计报表审计，财务报表审计 U`:#+8h-}  
audit opinion                                     审计意见 +VDl"Hx  
audit period                                      被审计期间，被审计年度 %r6~5_A  
audit plan                                          审计计划 ):LJ {.0R  
audit planning                                    编制审计计划，制定审计计划，审计计划 V[+  Pb]  
audit planning stage                                  审计计划阶段 uTP=kgYqJ  
audit procedure                                审计程序 $./JA)`  
audit programme                               审计程序表，具体审计计划 [JMz~~F  
audit report                                       审计报告 n?Gm 5##  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 A[ /0on5r  
audit report with a qualified opinion                 有保留意见的审计报告 1.yw\ZC\  
audit report with an adverse opinion                否定意见的审计报告 og.dYs7W4  
audit report with dual dates                      双重日期审计报告 U@m<  
audit reporting stage                                 审计报告阶段 8xg:ItJaA0  
audit responsibility                                   审计责任 _*bXVJ ]  
audit results                                      审计结果 ;n7k_K#0z!  
audit risk                                          审计风险 t ~U&a9&Z  
audit sampling                                          审计抽样 r]BB$^@@V  
audit sampling techniques                         审计抽样方法，审计抽样技术 i]hFiX  
audit strategies                                  审计策略 >\}2("bv  
audit summary                                         审计总结，审计小结 c4L5"_#`x-  
audit team                                         审计小组 faD (,H  
audit test                                    审计测试 `x6 i5mp  
audit trail                                          审计轨迹 RXl52#:  
audit work                                        审计工作 i0p"q p  
audit working paper                                 审计工作底稿 ^"6xE nA]  
audited financial statement                        审计会计报表，已审计财务报表 kfm8F8sxl  
Auditing Guidelines (the～)                      审计规范指南 \^N9Q9{7]  
auditing standards                             审计准则 Xd|@w{.m*  
audit-oriented working paper                          (审计)业务类工作底稿 q*Ns]f'a  
authorisation                                     授权 +Z)||MR"  
authorisation of transaction                       交易的授权 Rc?wIL)  
availability                                         可获得性 1#]tCi`  
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balance                                      余额；差额；平衡 4d0PW#97.  
balance sheet                                    资产负债表 rS(693kb  
bank                                                 银行 SRM[IU  
bank account                                    银行账户，银行户头 C&<f YCwG  
bank statement                                 银行对账单 @YpA'cX7  
barter transaction                              易货交易，以物换物交易 H -.3r  
basis of audit                                    审计依据 |4X:> Ut]  
basis of preparation                                (会计报表的)编制基础 E# e=<R  
book of account                               账目，账簿 JWMIZ{/M  
borrowing                                         借款，贷款，借债 1v`<Vb%"}T  
branch                                              分支，分支机构，分店 1vl~[  
brought forward                                (账户余额等的)承上年，承上期，承上页 Cd|V<BB9
 
budget                                              预算
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building                                      建筑物；大楼 oPzt1Y  
business conditions                                  业务情况，经营情况 l4R:_Z<  
business licence                               (企业等的)营业执照 d<7xSRC   
business relation                                业务关系 QhpE2ICU  
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