[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 AP?R"%  
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审计词汇英汉对照 ,l\-xSM  
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ability to continue as a going concern               持续经营能力 8V`WO6*  
acceptability                                     可接受性，可接受程度 2*laAB
 
acceptable level of detection risk                     检查风险的可接受水平 qN9(S:_Px  
acceptance of engagement                       接受委托 l
Z]ZDb?P  
accepting the engagement for the first time              首次接受委托 f<d`B]$(  
access to asset                                         对资产的接触 {k TEHe  
according to                                     根据，依据，依照 .ypL=~Rp  
account balance                                账户余额 "o-z y'I  
account for                                       对……进行会计处理，核算；解释 ?]_$Dcmx  
accounting                                        会计，会计学 B9jC?I |`  
accounting advisory serve                        会计咨询服务 *&^Pj%DX  
accounting firm                                 会计师事务所 R'as0 u\  
accounting information                      会计信息，会计资料 l<58A7   
accounting period                             会计期间 spH7 /5}  
accounting policies                                   会计政策 IL#"~D?
  
accounting professional bodies                 会计职业组织，会计职业团体 m$>H u@Va  
accounting records                                   会计记录 P~>OS5^  
accounting responsibility                           会计责任 *v^Jb/E315  
accounting service                             会计服务 Fo5FNNiID  
accounting standards                                会计准则 &[?\k>  
Accounting Standards for Business Enterprises       企业会计准则 :^6y7&o[  
accounting system                             会计系统 Q4#m\KK;i9  
accounting treatment                                会计处理 ;"5&b!=t  
accuracy                                    准确性，精确性 8mvy\l EEH  
additional audit procedures                      追加审计程序 +SR+gE\s0  
addressee                                         收件人，收信人  dVtG/0  
Administration of State-owned Assets  (the～)     国有资产管理局 /|6N*>l)y  
administrative laws and regulations                 行政法规 S6Q  
adverse impact                                 不利影响，负面影响 vxBgGl  
adverse opinion                                反对意见 [.7d<oY  
advisory group                                  咨询组，顾问组 r= `Jn6@  
agency fee                                        代理费，代理费用 l`lk-nb  
aggregate                                          总计，合计为…… = SMXDaH  
alternation of document and record                 变造文件和记录
MS~(D.@ZS  
alternative audit procedures                      替代审计程序，备选审计程序 -V77C^()8d  
amend                                              修改，修订 :'X&bn  
amortisation                                      摊销 C_}]`[  
analytical capacity                             分析能力 UmP/h@8  
analytical procedures                               分析性程序 %v M-mbX  
annual financial statements                        年度会计报表，年度财务报表 {3mRq"e  
appendix                                          附录，附表 nfbR P t  
applicable                                         适用的 Tv,[DI +  
applicable laws and regulations                 适用的法规 Ko< :Z)PS  
application systems                                  应用系统 ,f%S'(>w  
apply consistently                              一贯地执行，一贯地实施 hn GZ=  
appropriate                                       适当的，合适的； &-)N'  
征用，挪用 T4Uev*A  
appropriate authorization                          适当的授权 ]m3HF
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appropriateness of audit evidence                    审计证据的适当性 N)X3XTY  
approval                                    批准，核准 Z"xvh81P  
assertion                                    (会计报表上的)认定；确认 `r6,+&  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 Wa Rw05r  
asset                                                 资产，财产 Jq-]7N%k/  
asset restructuring                             资产重组 MAR'y8I  
assignment of duties                                 职责的划分 ~!d\^Z
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assistant                                     助理，助理人员 `Y$4 H,8L  
associated company                                 联属公司，联营公司 D%pF;XY  
association                                        联合，结合；协会，社团 j_?FmX _  
assumption                                       假设，假定 m=:9+z  
at a given date                                         在某一特定时日 Dw.J2>uj  
attestation                                         鉴证，公证 cKI9#t_  
attestation service                             鉴证服务 IFL*kB   
audit adjustment                                审计调整 ydA8wL  
audit areas                                        审计领域 IHac:=*Q  
audit conclusion                                审计结论 IM'r8
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audit effectiveness                             审计效果 'n3uu1C  
audit efficiency                                  审计效率 }o(-=lF  
audit engagement letter                      审计业务约定书 r#p9x[f<Y  
audit evidence                                          审计证据 1.GQau~  
audit fee                                    审计费 aeJ HMHFc  
audit files                                          审计档案 *L^,|   
audit findings                                     审计中发现的事项 .*Y
  
audit implementation stage                        审计实施阶段 %ntRG!  
audit mark                                        审计标识 Cl7xt}I  
audit materiality                                 审计重要性 [}=B8#Jl-C  
audit method                                     审计方法 LL~%f &_  
audit objective                                         审计目标，审计目的 IOmfF[  
audit of financial statements                      会计报表审计，财务报表审计 pz*3N  
audit opinion                                     审计意见 G5 WVr$  
audit period                                      被审计期间，被审计年度
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audit plan                                          审计计划 hL{KRRf>  
audit planning                                    编制审计计划，制定审计计划，审计计划 m<Dy<((_I  
audit planning stage                                  审计计划阶段 &j"?\f?  
audit procedure                                审计程序 eq;uO6[  
audit programme                               审计程序表，具体审计计划 ! l8PDjAE  
audit report                                       审计报告 ##>H&,Dp[  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 0S!K{xyR  
audit report with a qualified opinion                 有保留意见的审计报告 >|UOz&  
audit report with an adverse opinion                否定意见的审计报告 Yc?*dUV  
audit report with dual dates                      双重日期审计报告 }K|oicpUg  
audit reporting stage                                 审计报告阶段 LZY"3Jn[nQ  
audit responsibility                                   审计责任 +cN8Y}V  
audit results                                      审计结果 )+DmOsH  
audit risk                                          审计风险 k5pN  
audit sampling                                          审计抽样 YI
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audit sampling techniques                         审计抽样方法，审计抽样技术 @\#td5'  
audit strategies                                  审计策略 %Q|Atgp  
audit summary                                         审计总结，审计小结 cVF"!.  
audit team                                         审计小组 4|?;TE5  
audit test                                    审计测试 [{,1=AB  
audit trail                                          审计轨迹 l]8uk^E  
audit work                                        审计工作 wbl&  
audit working paper                                 审计工作底稿 $ddCTS^  
audited financial statement                        审计会计报表，已审计财务报表 q(84+{>B  
Auditing Guidelines (the～)                      审计规范指南 t b}V5VH  
auditing standards                             审计准则 Lp9E:D->  
audit-oriented working paper                          (审计)业务类工作底稿 J)-x!y>  
authorisation                                     授权 K be C"mi  
authorisation of transaction                       交易的授权 cbTm'}R(G  
availability                                         可获得性 H4+i.*T#  
B ZJiG!+-j  
balance                                      余额；差额；平衡 gg2(5FPP  
balance sheet                                    资产负债表 |yPu!
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bank                                                 银行 c]!V'#U  
bank account                                    银行账户，银行户头 nBYZ}L q  
bank statement                                 银行对账单 6Z"X}L,*  
barter transaction                              易货交易，以物换物交易 {)sdiE  
basis of audit                                    审计依据 Zj'9rXhrM1  
basis of preparation                                (会计报表的)编制基础 k!Y, 63V=  
book of account                               账目，账簿 yJIscwF  
borrowing                                         借款，贷款，借债
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branch                                              分支，分支机构，分店 r9?Mw06Wc5  
brought forward                                (账户余额等的)承上年，承上期，承上页 4o5t#qP5$S  
budget                                              预算 CU!Dhm/U  
building                                      建筑物；大楼 5Gm_\kd  
business conditions                                  业务情况，经营情况 |2A:eI8 ^  
business licence                               (企业等的)营业执照 u=e{]Ax#}  
business relation                                业务关系 `Urhy#LC  
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