[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 3O{*~D&n  
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审计词汇英汉对照 4k}3^.#  
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ability to continue as a going concern               持续经营能力 lrn3yDkR?  
acceptability                                     可接受性，可接受程度 %BdQ.\4DS  
acceptable level of detection risk                     检查风险的可接受水平 ~ ^)D#Lo  
acceptance of engagement                       接受委托 +w'"N  
accepting the engagement for the first time              首次接受委托 PvmmyF  
access to asset                                         对资产的接触 T{9pNf-  
according to                                     根据，依据，依照 q?R)9E$h  
account balance                                账户余额 $f++n5I  
account for                                       对……进行会计处理，核算；解释 +ZuT\P&kR5  
accounting                                        会计，会计学 |r5e#3w  
accounting advisory serve                        会计咨询服务 rE:"8d}z  
accounting firm                                 会计师事务所 4!%@{H`3  
accounting information                      会计信息，会计资料 i}fAjS:W  
accounting period                             会计期间 .9":Ljs(L  
accounting policies                                   会计政策 5m.{ayE  
accounting professional bodies                 会计职业组织，会计职业团体 G9`;Z^<L  
accounting records                                   会计记录 ->BGeP_=|  
accounting responsibility                           会计责任 HC%tJ:G  
accounting service                             会计服务 ;m/h?Y~  
accounting standards                                会计准则 4CUoXs'  
Accounting Standards for Business Enterprises       企业会计准则 ( lNV\Za  
accounting system                             会计系统 GM1z@i\5  
accounting treatment                                会计处理 Vrwy+o>:X  
accuracy                                    准确性，精确性 Iq76JJuCb  
additional audit procedures                      追加审计程序 '7lHWqN<  
addressee                                         收件人，收信人 P}YtT3.K  
Administration of State-owned Assets  (the～)     国有资产管理局 O)0}yF$0  
administrative laws and regulations                 行政法规 #3b_#+,  
adverse impact                                 不利影响，负面影响 (8Q0?SZN  
adverse opinion                                反对意见 AXnuXa(j  
advisory group                                  咨询组，顾问组 }01c7/DRP<  
agency fee                                        代理费，代理费用 &U_YDUQ'L  
aggregate                                          总计，合计为…… Ry$zF~[  
alternation of document and record                 变造文件和记录 SJseP_-  
alternative audit procedures                      替代审计程序，备选审计程序 K;:_UJ>t  
amend                                              修改，修订 >GbCRN~  
amortisation                                      摊销 |4$.mb.  
analytical capacity                             分析能力 h/)kd3$*'  
analytical procedures                               分析性程序 nC:>1kt  
annual financial statements                        年度会计报表，年度财务报表 >i6sJ)2?>  
appendix                                          附录，附表 i6S5 4&^!  
applicable                                         适用的 {Xw6]d  
applicable laws and regulations                 适用的法规 $nkvp`A  
application systems                                  应用系统 :\!D 6\o6  
apply consistently                              一贯地执行，一贯地实施 5Kadh
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appropriate                                       适当的，合适的； kp6{QKDj&  
征用，挪用 -Kas9\VWEw  
appropriate authorization                          适当的授权 ?S*Cvr+=4  
appropriateness of audit evidence                    审计证据的适当性 O c[F  
approval                                    批准，核准 O/(QLgUr  
assertion                                    (会计报表上的)认定；确认 Fjs:rZ#{  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 (G>S`B  
asset                                                 资产，财产 Ipp#{'Do  
asset restructuring                             资产重组 ab}Kt($  
assignment of duties                                 职责的划分 p#\J
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assistant                                     助理，助理人员 m{ w k0  
associated company                                 联属公司，联营公司 VW$a(G_h  
association                                        联合，结合；协会，社团 *
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assumption                                       假设，假定 8Q{"W"]O7  
at a given date                                         在某一特定时日 G!u+~{g  
attestation                                         鉴证，公证 .83{NF  
attestation service                             鉴证服务 bpr  
audit adjustment                                审计调整 1*aO2dOq  
audit areas                                        审计领域 |Ix{JP"Lk  
audit conclusion                                审计结论 Kl Kk?6>  
audit effectiveness                             审计效果 [%uj+?}6O  
audit efficiency                                  审计效率 /wR,P  
audit engagement letter                      审计业务约定书 )Ja&Y  
audit evidence                                          审计证据 9a6ij*#  
audit fee                                    审计费 V 6*ohC:  
audit files                                          审计档案 n rF5^eZ#  
audit findings                                     审计中发现的事项 H @'f=Y*D  
audit implementation stage                        审计实施阶段
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audit mark                                        审计标识 rA\6y6dFs  
audit materiality                                 审计重要性 FxFRrRRH@  
audit method                                     审计方法 [ ,&O  
audit objective                                         审计目标，审计目的 :Rroz]*  
audit of financial statements                      会计报表审计，财务报表审计 =d*5TyAcu  
audit opinion                                     审计意见 *el~sor;S  
audit period                                      被审计期间，被审计年度 >p`ZcFNs"  
audit plan                                          审计计划 HM]mOmL90N  
audit planning                                    编制审计计划，制定审计计划，审计计划 SSAf<44e  
audit planning stage                                  审计计划阶段 '!DS3zEeLS  
audit procedure                                审计程序 F"ua`ercI  
audit programme                               审计程序表，具体审计计划 q:/3uC7   
audit report                                       审计报告 sQXj?5!  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 <2V:tj)?P  
audit report with a qualified opinion                 有保留意见的审计报告 fvi8+3A&  
audit report with an adverse opinion                否定意见的审计报告 (-[73v-
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audit report with dual dates                      双重日期审计报告 \C}_l+nY  
audit reporting stage                                 审计报告阶段 s=H|^v  
audit responsibility                                   审计责任 r$cq2pkX  
audit results                                      审计结果 tW -f_0a.  
audit risk                                          审计风险 )ppIO"\  
audit sampling                                          审计抽样 fP KFU  
audit sampling techniques                         审计抽样方法，审计抽样技术 >Y6 iLQ$X  
audit strategies                                  审计策略 V{{Xz:  
audit summary                                         审计总结，审计小结 ED;rp9(  
audit team                                         审计小组 R_zQiSwG<  
audit test                                    审计测试 A-&XgOL  
audit trail                                          审计轨迹 )j+G4  
audit work                                        审计工作 y,xJ5BI$  
audit working paper                                 审计工作底稿 nJhaI  
audited financial statement                        审计会计报表，已审计财务报表
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Auditing Guidelines (the～)                      审计规范指南 TY`t3  
auditing standards                             审计准则 }{S+C[:_  
audit-oriented working paper                          (审计)业务类工作底稿 YHOo6syk  
authorisation                                     授权 M-V{(  
authorisation of transaction                       交易的授权 (Zoopkxw  
availability                                         可获得性 ~wFiq)v(  
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balance                                      余额；差额；平衡 2r"J"C  
balance sheet                                    资产负债表 wZ%a:Z4TcM  
bank                                                 银行 UJiy]y  
bank account                                    银行账户，银行户头 mv{bX| .  
bank statement                                 银行对账单 c0v6*O)  
barter transaction                              易货交易，以物换物交易 >pm`(zLn  
basis of audit                                    审计依据 8)ykXx /f@  
basis of preparation                                (会计报表的)编制基础 =k ]2Ad  
book of account                               账目，账簿 #GuN.`__n,  
borrowing                                         借款，贷款，借债 sXwa`_{  
branch                                              分支，分支机构，分店 WD>z  
brought forward                                (账户余额等的)承上年，承上期，承上页 phi 9/tO\u  
budget                                              预算 a797'{j#PI  
building                                      建筑物；大楼 y#{v\h Cz  
business conditions                                  业务情况，经营情况 6FkBb!ASk  
business licence                               (企业等的)营业执照 (b8ZADI*  
business relation                                业务关系 [ 0z-X7=e  
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