[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 Eof1sTpA  
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审计词汇英汉对照 *-ZD-B*?  
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ability to continue as a going concern               持续经营能力 ^Xt9AM]e  
acceptability                                     可接受性，可接受程度 Nk3]<#$  
acceptable level of detection risk                     检查风险的可接受水平 <.l5>mgkCw  
acceptance of engagement                       接受委托 t}cj8DC!  
accepting the engagement for the first time              首次接受委托 R=i$*6}a  
access to asset                                         对资产的接触 Q&MZ/Nnf  
according to                                     根据，依据，依照 H5,{Z  
account balance                                账户余额 `
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account for                                       对……进行会计处理，核算；解释 c500:OSB  
accounting                                        会计，会计学 E5jK}1t4V  
accounting advisory serve                        会计咨询服务 jS5e"LMIq  
accounting firm                                 会计师事务所 ZZ!d:1'7  
accounting information                      会计信息，会计资料 8<^[xe  
accounting period                             会计期间 ,T|iA/c
 
accounting policies                                   会计政策 Z
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accounting professional bodies                 会计职业组织，会计职业团体 kC01s  
accounting records                                   会计记录 *7ap[YXZ\w  
accounting responsibility                           会计责任 GE Xz)4[  
accounting service                             会计服务 D@ [$?^H  
accounting standards                                会计准则 PX?tD:,[-  
Accounting Standards for Business Enterprises       企业会计准则 F Dbx"%A  
accounting system                             会计系统 U^VFHIm  
accounting treatment                                会计处理 6:v8J1G(<  
accuracy                                    准确性，精确性 +O
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additional audit procedures                      追加审计程序 HjGT{o  
addressee                                         收件人，收信人 j+_g37$:  
Administration of State-owned Assets  (the～)     国有资产管理局 2YuaPq/  
administrative laws and regulations                 行政法规 qlPjz*<h"H  
adverse impact                                 不利影响，负面影响 $]|_xG-6{  
adverse opinion                                反对意见 ? @h  
advisory group                                  咨询组，顾问组 `WWf
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agency fee                                        代理费，代理费用 AW+4Vm_!l  
aggregate                                          总计，合计为…… XwX1i!'54  
alternation of document and record                 变造文件和记录 ^nkwT~Bya  
alternative audit procedures                      替代审计程序，备选审计程序 ,{J2i#g<  
amend                                              修改，修订 ;f?OT7>kN  
amortisation                                      摊销 *:BNLM  
analytical capacity                             分析能力 DQ9 <N~l  
analytical procedures                               分析性程序 |8`}yRsQ  
annual financial statements                        年度会计报表，年度财务报表 tI.(+-q  
appendix                                          附录，附表 XiKv2vwA  
applicable                                         适用的 0Yfk/}5  
applicable laws and regulations                 适用的法规 \M:,Vg  
application systems                                  应用系统 Sl:\5]'yJ  
apply consistently                              一贯地执行，一贯地实施 m"86O:S#d  
appropriate                                       适当的，合适的； dMRwQejY{7  
征用，挪用 js;IUSj.  
appropriate authorization                          适当的授权 ai#EFo+#  
appropriateness of audit evidence                    审计证据的适当性 ?Z1pPd@  
approval                                    批准，核准 fkRb;aIl  
assertion                                    (会计报表上的)认定；确认 _32ltnBX  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 5Tn4iyg;B  
asset                                                 资产，财产 <u->hT  
asset restructuring                             资产重组 3AWB Y.  
assignment of duties                                 职责的划分 *eUL1 m8Y  
assistant                                     助理，助理人员 )byQ=-<1  
associated company                                 联属公司，联营公司 oJ6 d:  
association                                        联合，结合；协会，社团 G| 3OB:  
assumption                                       假设，假定 m6lNZb]  
at a given date                                         在某一特定时日 i;/qJKr&#  
attestation                                         鉴证，公证 N#T MU  
attestation service                             鉴证服务 7:bqh$3!s  
audit adjustment                                审计调整 E+E5`-V  
audit areas                                        审计领域 KgAc0pz{7H  
audit conclusion                                审计结论 ~\ie/}zYj  
audit effectiveness                             审计效果 8P5xRUkV  
audit efficiency                                  审计效率 JN|<R%hy  
audit engagement letter                      审计业务约定书 &hV;3";  
audit evidence                                          审计证据 3vrQY9H>  
audit fee                                    审计费 <408
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audit files                                          审计档案 yv$MQ~]  
audit findings                                     审计中发现的事项 M$! 0ikh  
audit implementation stage                        审计实施阶段 .~b6wi&n  
audit mark                                        审计标识 C$,S#n@  
audit materiality                                 审计重要性 tvFJ^5  
audit method                                     审计方法 >V;<K?5B`W  
audit objective                                         审计目标，审计目的 T0tG1/O\  
audit of financial statements                      会计报表审计，财务报表审计 +|#:*GZ  
audit opinion                                     审计意见 !my5-f>{(  
audit period                                      被审计期间，被审计年度 &<tji8Dj  
audit plan                                          审计计划 w`!Yr:dU  
audit planning                                    编制审计计划，制定审计计划，审计计划 f3v/Y 5)  
audit planning stage                                  审计计划阶段 jg%D G2  
audit procedure                                审计程序 {qOSs,+=L  
audit programme                               审计程序表，具体审计计划 ZQ~?  
audit report                                       审计报告 (\WePOy&  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 .3ic%u;|D  
audit report with a qualified opinion                 有保留意见的审计报告 @B&hR} 4  
audit report with an adverse opinion                否定意见的审计报告 9^c_^-8n<}  
audit report with dual dates                      双重日期审计报告 \7og&j-h  
audit reporting stage                                 审计报告阶段 YI\^hP#  
audit responsibility                                   审计责任 EEkO[J[=  
audit results                                      审计结果 Y~Jq!  
audit risk                                          审计风险 Q{$2D&  
audit sampling                                          审计抽样 m$@CwQj  
audit sampling techniques                         审计抽样方法，审计抽样技术 *YtITyDS3>  
audit strategies                                  审计策略 Z.h`yRhO  
audit summary                                         审计总结，审计小结 F$+_Z~yt3;  
audit team                                         审计小组 dFFB\|e;0  
audit test                                    审计测试 JVXBm]  
audit trail                                          审计轨迹 4Pz9&
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audit work                                        审计工作 j&44wuf  
audit working paper                                 审计工作底稿 :;7qup  
audited financial statement                        审计会计报表，已审计财务报表 r*tGT_/6  
Auditing Guidelines (the～)                      审计规范指南 ` $zi
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auditing standards                             审计准则 ]?<uf40Mm  
audit-oriented working paper                          (审计)业务类工作底稿 ]+@b=J2b  
authorisation                                     授权 VF[]E0=u6  
authorisation of transaction                       交易的授权 !).D  
availability                                         可获得性 V}aXS;(r%  
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balance                                      余额；差额；平衡 'etCIl3  
balance sheet                                    资产负债表 ;)clCm46  
bank                                                 银行 u9GQ)`7Z@  
bank account                                    银行账户，银行户头 3J:!8Gmk  
bank statement                                 银行对账单 kM9E)uT>(<  
barter transaction                              易货交易，以物换物交易 ){wE)NN  
basis of audit                                    审计依据 QTP1u  
basis of preparation                                (会计报表的)编制基础 !{ )H  
book of account                               账目，账簿 OSq"q-Q  
borrowing                                         借款，贷款，借债 ^KlMBKWyB  
branch                                              分支，分支机构，分店 3UH=wmG0w  
brought forward                                (账户余额等的)承上年，承上期，承上页 yWX:`*GV  
budget                                              预算 *_^AK=i  
building                                      建筑物；大楼 0}w>8L7i{  
business conditions                                  业务情况，经营情况 .|o7YTcR
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business licence                               (企业等的)营业执照 dc:|)bK M  
business relation                                业务关系 &JP-M=\n  
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