[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 uM_wjP  
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审计词汇英汉对照 Z{]0jhUyNh  
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ability to continue as a going concern               持续经营能力 &L'Dqew,*  
acceptability                                     可接受性，可接受程度 2N: ,Q8~  
acceptable level of detection risk                     检查风险的可接受水平 W*Zkc:{eB  
acceptance of engagement                       接受委托 @~^ 5l  
accepting the engagement for the first time              首次接受委托 xMTKf+7  
access to asset                                         对资产的接触 `4=^cyt+  
according to                                     根据，依据，依照 ,-8"R`UI8  
account balance                                账户余额 9\_eK,*B  
account for                                       对……进行会计处理，核算；解释 |}=acc/  
accounting                                        会计，会计学 u{['<r;I  
accounting advisory serve                        会计咨询服务 1g8_Xe4  
accounting firm                                 会计师事务所 CDQW !XHc  
accounting information                      会计信息，会计资料 +BETF;0D  
accounting period                             会计期间 dfKF%27  
accounting policies                                   会计政策 \Q0[?k  
accounting professional bodies                 会计职业组织，会计职业团体 4T|b Cs?e  
accounting records                                   会计记录 c;Pe/d  
accounting responsibility                           会计责任 2bw_IT  
accounting service                             会计服务 pwL;A3$|  
accounting standards                                会计准则 WW4vn|0v  
Accounting Standards for Business Enterprises       企业会计准则 6dabU
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accounting system                             会计系统 (^TF%(H  
accounting treatment                                会计处理 RP[{4Q8  
accuracy                                    准确性，精确性 e2s]{obf  
additional audit procedures                      追加审计程序 ,)Me  
addressee                                         收件人，收信人 ?!A7rb/tj  
Administration of State-owned Assets  (the～)     国有资产管理局 BJ$9vbhZN  
administrative laws and regulations                 行政法规 gQWa24  
adverse impact                                 不利影响，负面影响 7puFz4+f  
adverse opinion                                反对意见 ,(d)Qg  
advisory group                                  咨询组，顾问组 Wh+{mvu#  
agency fee                                        代理费，代理费用 xS4w5i2  
aggregate                                          总计，合计为…… E~Sb  
alternation of document and record                 变造文件和记录 U>=Z- T  
alternative audit procedures                      替代审计程序，备选审计程序 x@P y>f2  
amend                                              修改，修订 Ugu[|,  
amortisation                                      摊销 8!O5quEc  
analytical capacity                             分析能力 eKE#Yr d=x  
analytical procedures                               分析性程序 ,J,/."Y  
annual financial statements                        年度会计报表，年度财务报表 DFZkh^PFd  
appendix                                          附录，附表 {.?ZHy\Rk  
applicable                                         适用的 {C=NUK%?  
applicable laws and regulations                 适用的法规 Q sZx) bO  
application systems                                  应用系统 n0r+A^]  
apply consistently                              一贯地执行，一贯地实施 ^Cu\VV  
appropriate                                       适当的，合适的； i2E)P x  
征用，挪用 tItX y  
appropriate authorization                          适当的授权 -lbm* -(  
appropriateness of audit evidence                    审计证据的适当性 K28+]qy[  
approval                                    批准，核准 IHam4$~-  
assertion                                    (会计报表上的)认定；确认 t3
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assessed level of control risk                           对控制风险的评估，控制风险的评估水平 sqEI4~514  
asset                                                 资产，财产 R;s?$;I  
asset restructuring                             资产重组 +giyX7BPJ  
assignment of duties                                 职责的划分 Y-kt.X/Z-  
assistant                                     助理，助理人员 RQ vft  
associated company                                 联属公司，联营公司 2`7==?  
association                                        联合，结合；协会，社团 _"?.!  
assumption                                       假设，假定 HW3 }uP\c  
at a given date                                         在某一特定时日 3h;{!
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attestation                                         鉴证，公证 EYtL_hNp}I  
attestation service                             鉴证服务 t2/#&J]  
audit adjustment                                审计调整 w~(1
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audit areas                                        审计领域 !\zWF  
audit conclusion                                审计结论 msP{l^%0  
audit effectiveness                             审计效果 PmkR3<=leg  
audit efficiency                                  审计效率 e<3K;Q  
audit engagement letter                      审计业务约定书 {P*pkc  
audit evidence                                          审计证据 ?k]2*}bz  
audit fee                                    审计费 fsJ9bQm/  
audit files                                          审计档案 {G U&a  
audit findings                                     审计中发现的事项 15%w 8u  
audit implementation stage                        审计实施阶段 _-q.Q^  
audit mark                                        审计标识 }YB*]<]  
audit materiality                                 审计重要性 XC4X-j3
 
audit method                                     审计方法 ykl .1(  
audit objective                                         审计目标，审计目的 "@%7-nu  
audit of financial statements                      会计报表审计，财务报表审计 -}nxJH)  
audit opinion                                     审计意见 ^8 zR  
audit period                                      被审计期间，被审计年度 YPU*@l>  
audit plan                                          审计计划 |v \_@09=  
audit planning                                    编制审计计划，制定审计计划，审计计划 7|{}\w(I  
audit planning stage                                  审计计划阶段 Rn}l6kbM  
audit procedure                                审计程序 2)G %)'  
audit programme                               审计程序表，具体审计计划 S?>HD|Z  
audit report                                       审计报告 <v)1<*I  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 QqFR\6  
audit report with a qualified opinion                 有保留意见的审计报告 ;XF:\<+  
audit report with an adverse opinion                否定意见的审计报告 (KFCs^x7wG  
audit report with dual dates                      双重日期审计报告 gRCdY8GH  
audit reporting stage                                 审计报告阶段 G9Y#kBr  
audit responsibility                                   审计责任 `bFff%_  
audit results                                      审计结果 9{RB{<Se!  
audit risk                                          审计风险 8K.R=  
audit sampling                                          审计抽样 DnC{YK  
audit sampling techniques                         审计抽样方法，审计抽样技术 1,6}_MA  
audit strategies                                  审计策略 u?4:H=;>  
audit summary                                         审计总结，审计小结 3vuivU.3  
audit team                                         审计小组 .n#@$ nGZ  
audit test                                    审计测试 N*"p|yhd]  
audit trail                                          审计轨迹 2Z-ljD&  
audit work                                        审计工作 [BWNRC1  
audit working paper                                 审计工作底稿 fm
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audited financial statement                        审计会计报表，已审计财务报表 c9HrMgW  
Auditing Guidelines (the～)                      审计规范指南 UYk/v]ZA  
auditing standards                             审计准则 5*j?E  
audit-oriented working paper                          (审计)业务类工作底稿 kO,zZF&  
authorisation                                     授权 J#w J4!  
authorisation of transaction                       交易的授权 p~SClaR3H  
availability                                         可获得性 mkYqpD7  
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balance                                      余额；差额；平衡 GC?ON0g5s  
balance sheet                                    资产负债表 @Fluc,Il  
bank                                                 银行 Zo|.1pN  
bank account                                    银行账户，银行户头 Q9~*<I> h;  
bank statement                                 银行对账单  ]^Qn  
barter transaction                              易货交易，以物换物交易 9`1O"R/  
basis of audit                                    审计依据 FoNSM$x  
basis of preparation                                (会计报表的)编制基础 ABQa 3{v  
book of account                               账目，账簿 GR +[UG  
borrowing                                         借款，贷款，借债 4[.oPK=i  
branch                                              分支，分支机构，分店 !B\R''J5  
brought forward                                (账户余额等的)承上年，承上期，承上页 9Xj7~,  
budget                                              预算 Gf,`  
building                                      建筑物；大楼 IAw{P0 8+  
business conditions                                  业务情况，经营情况 )Hpa}FGT  
business licence                               (企业等的)营业执照 7({]x*o*%  
business relation                                业务关系 >64P6P;S  
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