[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 YBg
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审计词汇英汉对照 2aUz.k8o  
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ability to continue as a going concern               持续经营能力 +j5u[X  
acceptability                                     可接受性，可接受程度 '3uj6Wq2  
acceptable level of detection risk                     检查风险的可接受水平 _C?<re3*  
acceptance of engagement                       接受委托 9d2#=IJm  
accepting the engagement for the first time              首次接受委托 z;x`dOP  
access to asset                                         对资产的接触 >Uvtsj#  
according to                                     根据，依据，依照 V"VWHAu*.w  
account balance                                账户余额 =$5[uI2  
account for                                       对……进行会计处理，核算；解释 uPe4Rr  
accounting                                        会计，会计学 [d!C6FT  
accounting advisory serve                        会计咨询服务 ~4Is   
accounting firm                                 会计师事务所 U'LO;s04m  
accounting information                      会计信息，会计资料 =ox#qg.5  
accounting period                             会计期间 ;?;D(%L  
accounting policies                                   会计政策 > 3JU  
accounting professional bodies                 会计职业组织，会计职业团体 |6B:tw/.  
accounting records                                   会计记录 O#A1)~  
accounting responsibility                           会计责任 L{2\NJ"+u  
accounting service                             会计服务 Xj$J}A@  
accounting standards                                会计准则 ?{qw /&  
Accounting Standards for Business Enterprises       企业会计准则 eEJ8j_G  
accounting system                             会计系统 u0$7k9mE  
accounting treatment                                会计处理 ^e8R43w:!  
accuracy                                    准确性，精确性 {mL/)\  
additional audit procedures                      追加审计程序 "}K/ b  
addressee                                         收件人，收信人 o<-%)#e  
Administration of State-owned Assets  (the～)     国有资产管理局 :LVM'c62c>  
administrative laws and regulations                 行政法规 @Risabn  
adverse impact                                 不利影响，负面影响 c i7;v9  
adverse opinion                                反对意见 "<6pp4*I  
advisory group                                  咨询组，顾问组 *D<S \6=  
agency fee                                        代理费，代理费用 $E|W|4N
 
aggregate                                          总计，合计为…… <-Q0WP_^  
alternation of document and record                 变造文件和记录 L5yxaF{]  
alternative audit procedures                      替代审计程序，备选审计程序 aJMh>  
amend                                              修改，修订 *ILS/`mdav  
amortisation                                      摊销 D4'? V Iz  
analytical capacity                             分析能力 ao
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analytical procedures                               分析性程序 _DC/`_'  
annual financial statements                        年度会计报表，年度财务报表 -7ct+3"J  
appendix                                          附录，附表 LO.4sO  
applicable                                         适用的 q~trn'X>  
applicable laws and regulations                 适用的法规 5?;'26iC  
application systems                                  应用系统 '! 1ts@  
apply consistently                              一贯地执行，一贯地实施 g) v"nNS  
appropriate                                       适当的，合适的； 'n:Ft  
征用，挪用 -|[_j$g  
appropriate authorization                          适当的授权 RU"w|Qu>pM  
appropriateness of audit evidence                    审计证据的适当性 NH'RU`U)  
approval                                    批准，核准 zp4ru\  
assertion                                    (会计报表上的)认定；确认 FZ=6x}QZ  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 ts;_T..L  
asset                                                 资产，财产 phXVuQ  
asset restructuring                             资产重组 iZMsN*9[  
assignment of duties                                 职责的划分 <Dm6CH  
assistant                                     助理，助理人员 18[f_0@ #  
associated company                                 联属公司，联营公司 5.?O PK6  
association                                        联合，结合；协会，社团 !a~x|pjJ  
assumption                                       假设，假定 IJ4"X#Q/  
at a given date                                         在某一特定时日 A^,(Vyd  
attestation                                         鉴证，公证 Z$zUy|s[  
attestation service                             鉴证服务 iLmU|jdE  
audit adjustment                                审计调整 HAO/r`7*  
audit areas                                        审计领域 !-.-!hBN  
audit conclusion                                审计结论 X3W)c&Pr  
audit effectiveness                             审计效果 h*MR5qa  
audit efficiency                                  审计效率 (X>y)V  
audit engagement letter                      审计业务约定书 OM4s.BLY  
audit evidence                                          审计证据 C9=f=sGL  
audit fee                                    审计费 Dx <IS^>i  
audit files                                          审计档案 cJA:vHyw  
audit findings                                     审计中发现的事项 &V=54n=O?  
audit implementation stage                        审计实施阶段 G4x.''r&Sl  
audit mark                                        审计标识 p1?}"bHk  
audit materiality                                 审计重要性 k5/nAaiVE  
audit method                                     审计方法 H<1?<1^  
audit objective                                         审计目标，审计目的 t*qA.xc6  
audit of financial statements                      会计报表审计，财务报表审计 SAH\'v0  
audit opinion                                     审计意见 "~V}MPt  
audit period                                      被审计期间，被审计年度 MxdfuFss  
audit plan                                          审计计划 DGd&x^C  
audit planning                                    编制审计计划，制定审计计划，审计计划 Y43#];  
audit planning stage                                  审计计划阶段 Ap!UX=HBb  
audit procedure                                审计程序 ;~1r{kXxA"  
audit programme                               审计程序表，具体审计计划 ^mJvB[ u|  
audit report                                       审计报告 }MIH{CMH  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 Q ,;x;QR4  
audit report with a qualified opinion                 有保留意见的审计报告 O"#`i{^?2  
audit report with an adverse opinion                否定意见的审计报告 eGTK^p  
audit report with dual dates                      双重日期审计报告 '
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audit reporting stage                                 审计报告阶段 p9s~WD/K  
audit responsibility                                   审计责任 P);Xke  
audit results                                      审计结果 %ly;2HIk  
audit risk                                          审计风险 
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audit sampling                                          审计抽样 &R5M&Iw L  
audit sampling techniques                         审计抽样方法，审计抽样技术 dt \O7Rjw8  
audit strategies                                  审计策略 cbwzT0  
audit summary                                         审计总结，审计小结 3FXMM&w  
audit team                                         审计小组 T^nX+;:|  
audit test                                    审计测试 xlwsZ m{V  
audit trail                                          审计轨迹 0l:5hD,)F  
audit work                                        审计工作 pc.0;gN  
audit working paper                                 审计工作底稿 GDcV1$NA  
audited financial statement                        审计会计报表，已审计财务报表 ky~x4_y5  
Auditing Guidelines (the～)                      审计规范指南 * QR7t:([  
auditing standards                             审计准则 Hug{9Hr3.  
audit-oriented working paper                          (审计)业务类工作底稿 ?+|tPjg$  
authorisation                                     授权 8@A[`5  
authorisation of transaction                       交易的授权 YSwD#jO0  
availability                                         可获得性 b@X@5SJFW  
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balance                                      余额；差额；平衡 sN g"JQ  
balance sheet                                    资产负债表 `UI)H*GA8  
bank                                                 银行 v'>Yc#VJ  
bank account                                    银行账户，银行户头 K%gFD?{^q  
bank statement                                 银行对账单 7  %|>7  
barter transaction                              易货交易，以物换物交易 s{,e^T  
basis of audit                                    审计依据 c:6w >:  
basis of preparation                                (会计报表的)编制基础 }O>Zu[8a  
book of account                               账目，账簿 nB]Q^~jX  
borrowing                                         借款，贷款，借债 8;'n.SC{  
branch                                              分支，分支机构，分店 f2u2Ns0Ym  
brought forward                                (账户余额等的)承上年，承上期，承上页 BE+YqT  
budget                                              预算 t<k8.9 M$  
building                                      建筑物；大楼 \'EWur"  
business conditions                                  业务情况，经营情况 < 5PeI  
business licence                               (企业等的)营业执照 M /DTD98'N  
business relation                                业务关系 {S}@P~H=  
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