[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 hEZo{0:b"  
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审计词汇英汉对照 zjcSn7iu  
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ability to continue as a going concern               持续经营能力 lX2:8$?X  
acceptability                                     可接受性，可接受程度 &=M4Z/Ao  
acceptable level of detection risk                     检查风险的可接受水平 &Z!y>k%6
 
acceptance of engagement                       接受委托 Vj1V;d
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accepting the engagement for the first time              首次接受委托 H Q[  
access to asset                                         对资产的接触 rr\u)D#)  
according to                                     根据，依据，依照 .bP8 Z=  
account balance                                账户余额 K;rgLj0m  
account for                                       对……进行会计处理，核算；解释 >@cBDS<6R  
accounting                                        会计，会计学 bc~WJ+  
accounting advisory serve                        会计咨询服务 :k`Qj(7S  
accounting firm                                 会计师事务所 [\<#iRcP  
accounting information                      会计信息，会计资料 |.yS~XFJS  
accounting period                             会计期间 W.cc!8  
accounting policies                                   会计政策 8jL^q;R_(  
accounting professional bodies                 会计职业组织，会计职业团体 M=95E$6  
accounting records                                   会计记录 'm|T"Ym~  
accounting responsibility                           会计责任 cfv:Ld m  
accounting service                             会计服务 mS;WNlm\  
accounting standards                                会计准则 b&4JHyleF  
Accounting Standards for Business Enterprises       企业会计准则 Bfo#N31F}  
accounting system                             会计系统 [bX^_ Y  
accounting treatment                                会计处理 <&+jl($"  
accuracy                                    准确性，精确性 (;05=DsO  
additional audit procedures                      追加审计程序 hWFOed4C  
addressee                                         收件人，收信人 \<xo`2b  
Administration of State-owned Assets  (the～)     国有资产管理局 u9,dSR  
administrative laws and regulations                 行政法规 kb"Fw:0  
adverse impact                                 不利影响，负面影响 ]3='TN8aQF  
adverse opinion                                反对意见 Ci4c8  
advisory group                                  咨询组，顾问组 eg?p)|  
agency fee                                        代理费，代理费用 M;3q.0MU  
aggregate                                          总计，合计为…… {:_*P TVk  
alternation of document and record                 变造文件和记录 J"GsdLG.-  
alternative audit procedures                      替代审计程序，备选审计程序 SEg{Gso9b  
amend                                              修改，修订 cV@^<  
amortisation                                      摊销 '-n Iy$>  
analytical capacity                             分析能力 {jR3D !hK  
analytical procedures                               分析性程序 :8}Qt^p  
annual financial statements                        年度会计报表，年度财务报表 e:4,rfF1  
appendix                                          附录，附表 Ei+lVLoC  
applicable                                         适用的 i?@7> Ca  
applicable laws and regulations                 适用的法规 et/l7+/'  
application systems                                  应用系统 Q7F4OS5b  
apply consistently                              一贯地执行，一贯地实施 nm%qm  
appropriate                                       适当的，合适的； lf KV%  
征用，挪用 >$CNR*}@  
appropriate authorization                          适当的授权 a;U)#*(5|v  
appropriateness of audit evidence                    审计证据的适当性 A/}[Z\C  
approval                                    批准，核准 l:u1P  
assertion                                    (会计报表上的)认定；确认 CKFr9bT{  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 lFIaC }  
asset                                                 资产，财产 . uGne  
asset restructuring                             资产重组 5
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assignment of duties                                 职责的划分 ('j'>"1H  
assistant                                     助理，助理人员 5?Q5cD2]\6  
associated company                                 联属公司，联营公司 *0L3#. i  
association                                        联合，结合；协会，社团 U Rq9:{  
assumption                                       假设，假定 PGxv4(%  
at a given date                                         在某一特定时日 .8 ikcs   
attestation                                         鉴证，公证 %yKcp5_  
attestation service                             鉴证服务 %z[=T@  
audit adjustment                                审计调整 \SwqBw  
audit areas                                        审计领域 VJW8%s[  
audit conclusion                                审计结论 .-MJ5d:  
audit effectiveness                             审计效果 ;"EDFH#W  
audit efficiency                                  审计效率 Xq37:
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audit engagement letter                      审计业务约定书 ?aBAmyxm  
audit evidence                                          审计证据 UL&> ]aQ  
audit fee                                    审计费 )w&|VvM )L  
audit files                                          审计档案 '|v<^EH  
audit findings                                     审计中发现的事项 Nknd8>Hy+  
audit implementation stage                        审计实施阶段
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audit mark                                        审计标识 S;8=+I,  
audit materiality                                 审计重要性 jY/(kA]}  
audit method                                     审计方法 u|"YS-dH  
audit objective                                         审计目标，审计目的 l6xqc,h!K  
audit of financial statements                      会计报表审计，财务报表审计 'zMmJl}\vd  
audit opinion                                     审计意见 %zEy.7Ux  
audit period                                      被审计期间，被审计年度 Sa.nUj{M=  
audit plan                                          审计计划 {IBbN05 ;  
audit planning                                    编制审计计划，制定审计计划，审计计划 VB8eGMo  
audit planning stage                                  审计计划阶段 l$l6,OzS@  
audit procedure                                审计程序 @{3_7  
audit programme                               审计程序表，具体审计计划 g%m-*v*  
audit report                                       审计报告 eDNY|}$}v  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 \ E5kpm  
audit report with a qualified opinion                 有保留意见的审计报告 C deV3  
audit report with an adverse opinion                否定意见的审计报告 p`U#  
audit report with dual dates                      双重日期审计报告 D0S^Msk9L  
audit reporting stage                                 审计报告阶段 RCK*?\m5  
audit responsibility                                   审计责任 I7|a,Q^f  
audit results                                      审计结果 j 7O!uUQQ  
audit risk                                          审计风险 G$Fo*;Fl  
audit sampling                                          审计抽样 TOSk+2P  
audit sampling techniques                         审计抽样方法，审计抽样技术 hmb=_W  
audit strategies                                  审计策略 km lb,P  
audit summary                                         审计总结，审计小结 _x!/40^G  
audit team                                         审计小组 #Ak9f-pf  
audit test                                    审计测试 =R9`to|  
audit trail                                          审计轨迹 >oEFuwE  
audit work                                        审计工作 hA&m G33  
audit working paper                                 审计工作底稿 juM~X5b  
audited financial statement                        审计会计报表，已审计财务报表 Sv>CVp*  
Auditing Guidelines (the～)                      审计规范指南 Z~|%asjFE  
auditing standards                             审计准则 Xfg?\j/  
audit-oriented working paper                          (审计)业务类工作底稿 L/bvM?B^  
authorisation                                     授权 [fkt3fS  
authorisation of transaction                       交易的授权 Ln\Gv/)  
availability                                         可获得性 2#UVpgX?  
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balance                                      余额；差额；平衡 ?&U~X)Q  
balance sheet                                    资产负债表 7(LB}  
bank                                                 银行 = 4'r+2[  
bank account                                    银行账户，银行户头 7eZwpg?K  
bank statement                                 银行对账单 0.(7R,-  
barter transaction                              易货交易，以物换物交易 $\20Vgu<  
basis of audit                                    审计依据 ^fS_h`B  
basis of preparation                                (会计报表的)编制基础 ;1TQr3w  
book of account                               账目，账簿 &oK&vgcj  
borrowing                                         借款，贷款，借债 [$\VvRu%  
branch                                              分支，分支机构，分店 p8&rl|z|  
brought forward                                (账户余额等的)承上年，承上期，承上页 HGj[\
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budget                                              预算 #.OCoc  
building                                      建筑物；大楼 YQO9$g0% ~  
business conditions                                  业务情况，经营情况 AX )dZdd  
business licence                               (企业等的)营业执照 }72+i  
business relation                                业务关系 6gq`V,  
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