[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 yj_/:eX  
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审计词汇英汉对照 M)K!!Jqh  
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ability to continue as a going concern               持续经营能力 WVQHb3Pe0  
acceptability                                     可接受性，可接受程度 do^=Oq07$  
acceptable level of detection risk                     检查风险的可接受水平 rV"3oM]Lo  
acceptance of engagement                       接受委托 DmgDhNXKq  
accepting the engagement for the first time              首次接受委托 _gK}Gi?|  
access to asset                                         对资产的接触 [4qvQ7Y !  
according to                                     根据，依据，依照 *j(fk[,i  
account balance                                账户余额 AiR#:r  
account for                                       对……进行会计处理，核算；解释 W="pu5q $5  
accounting                                        会计，会计学 pR0! bgC  
accounting advisory serve                        会计咨询服务 P2ySjgd  
accounting firm                                 会计师事务所 p Cx_[#DrP  
accounting information                      会计信息，会计资料 IG}yGGn  
accounting period                             会计期间 FiReb3zR  
accounting policies                                   会计政策 am5;B`}q  
accounting professional bodies                 会计职业组织，会计职业团体
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accounting records                                   会计记录 uh9b!8  
accounting responsibility                           会计责任 )$Ib6tYY
 
accounting service                             会计服务 p\~ a=  
accounting standards                                会计准则 P)y2'JKL  
Accounting Standards for Business Enterprises       企业会计准则 D3g5#.$,}>  
accounting system                             会计系统 7C2Xy>d~  
accounting treatment                                会计处理 of7'?]w  
accuracy                                    准确性，精确性 '$yy  
additional audit procedures                      追加审计程序 }@$CS5w  
addressee                                         收件人，收信人 s$f9?(,.Ay  
Administration of State-owned Assets  (the～)     国有资产管理局 aTHf+;  
administrative laws and regulations                 行政法规 hQ:wW}HWW  
adverse impact                                 不利影响，负面影响 )qX.! &|I  
adverse opinion                                反对意见 uHf1b?W  
advisory group                                  咨询组，顾问组 }<
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agency fee                                        代理费，代理费用
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aggregate                                          总计，合计为…… Ia9!ucN7DA  
alternation of document and record                 变造文件和记录 ,,EG"Um6  
alternative audit procedures                      替代审计程序，备选审计程序 "{S4
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amend                                              修改，修订 &2y9J2aA  
amortisation                                      摊销 'Q7 t5v@FF  
analytical capacity                             分析能力 gi: M=  
analytical procedures                               分析性程序 XkW@"pf&Fh  
annual financial statements                        年度会计报表，年度财务报表 k|]l2zlT  
appendix                                          附录，附表 .d#Hh&jj  
applicable                                         适用的 ?<0'h{zNy  
applicable laws and regulations                 适用的法规 o=5hG9dj  
application systems                                  应用系统 t
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apply consistently                              一贯地执行，一贯地实施 1G(wE Se  
appropriate                                       适当的，合适的； Q[`2?j?  
征用，挪用 (Ze\<Y#cv  
appropriate authorization                          适当的授权 3uvl'1(%J  
appropriateness of audit evidence                    审计证据的适当性 - 3<&sTR  
approval                                    批准，核准 f~jdN~  
assertion                                    (会计报表上的)认定；确认 v+C D{Tc  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 {c1wJ  
asset                                                 资产，财产 2mx }bj8  
asset restructuring                             资产重组 E/% F0\B  
assignment of duties                                 职责的划分 w3>G3=b  
assistant                                     助理，助理人员 Vhm^<I-d  
associated company                                 联属公司，联营公司 oqK
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association                                        联合，结合；协会，社团 f .h$jyp(  
assumption                                       假设，假定 zZ<~yi3A9  
at a given date                                         在某一特定时日 03 v\v9<T  
attestation                                         鉴证，公证 @6U&7
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attestation service                             鉴证服务 Frhm4H%,_R  
audit adjustment                                审计调整 [ifQLsHA  
audit areas                                        审计领域 Jju?v2y`  
audit conclusion                                审计结论 lvk*Db$  
audit effectiveness                             审计效果 <dk9n}y<,  
audit efficiency                                  审计效率 T(qHi?Y  
audit engagement letter                      审计业务约定书 FzBny[F  
audit evidence                                          审计证据 kl&_O8E+K  
audit fee                                    审计费 FQJFq6l  
audit files                                          审计档案 ,*p(q/kJh~  
audit findings                                     审计中发现的事项 iVqF]2>  
audit implementation stage                        审计实施阶段 Ki)hr%UFw  
audit mark                                        审计标识 3 }rx(  
audit materiality                                 审计重要性 4 >D5t)254  
audit method                                     审计方法 2[Qzx%Vp  
audit objective                                         审计目标，审计目的 q 7+|U%!9  
audit of financial statements                      会计报表审计，财务报表审计 )4+uM'2%  
audit opinion                                     审计意见 r^\Wo7q  
audit period                                      被审计期间，被审计年度 ,6
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audit plan                                          审计计划 .9!&x0;  
audit planning                                    编制审计计划，制定审计计划，审计计划 mvtuV`  
audit planning stage                                  审计计划阶段 =4x-x nA  
audit procedure                                审计程序 Pb :6nH=  
audit programme                               审计程序表，具体审计计划 Lr>4~1:`  
audit report                                       审计报告 KkHlMw
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audit report with a disclaimer of opinion           拒绝表示意见审计报告 AkqGk5e ^  
audit report with a qualified opinion                 有保留意见的审计报告 ><@& &u.  
audit report with an adverse opinion                否定意见的审计报告 JAL"On#c#0  
audit report with dual dates                      双重日期审计报告 `,wX&@sN  
audit reporting stage                                 审计报告阶段 Od]wh  
audit responsibility                                   审计责任 %A(hmC  
audit results                                      审计结果 Q[Tbdc%1EG  
audit risk                                          审计风险 l}Vg;"1'J  
audit sampling                                          审计抽样 IG@@CH  
audit sampling techniques                         审计抽样方法，审计抽样技术 )4/UzR$  
audit strategies                                  审计策略 k1WyV_3  
audit summary                                         审计总结，审计小结 "\1V^2kMr  
audit team                                         审计小组 ~HgN'
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audit test                                    审计测试  PuU<  
audit trail                                          审计轨迹 gkv,Om  
audit work                                        审计工作 gem+$TFq  
audit working paper                                 审计工作底稿 -(.\> F  
audited financial statement                        审计会计报表，已审计财务报表 y\[GS
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Auditing Guidelines (the～)                      审计规范指南 TGPHjSZ1  
auditing standards                             审计准则 QjUojHz%Z  
audit-oriented working paper                          (审计)业务类工作底稿 Jbz>j\  
authorisation                                     授权 gq?~*4H  
authorisation of transaction                       交易的授权 k Nw3Qr  
availability                                         可获得性 "[]J[!}x  
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balance                                      余额；差额；平衡 !yTj O   
balance sheet                                    资产负债表 v{>9&o.J  
bank                                                 银行 y/A<eHLy  
bank account                                    银行账户，银行户头 OBp/:]  
bank statement                                 银行对账单 X7"hTD  
barter transaction                              易货交易，以物换物交易 t!vlZNc  
basis of audit                                    审计依据 L`Q9-#Y  
basis of preparation                                (会计报表的)编制基础 d`Em)3v  
book of account                               账目，账簿 QWxl$%`89<  
borrowing                                         借款，贷款，借债 
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branch                                              分支，分支机构，分店 1
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brought forward                                (账户余额等的)承上年，承上期，承上页 vR\[IV?  
budget                                              预算 gIXc-=Ut  
building                                      建筑物；大楼 38q0iAH  
business conditions                                  业务情况，经营情况 =E%<" FB  
business licence                               (企业等的)营业执照 +^.Q%b0Xx  
business relation                                业务关系 x?Oc<CQ-2  
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