[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 R9Wh/@J]  
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审计词汇英汉对照 <:)T7yVq  
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ability to continue as a going concern               持续经营能力 [@Y<:6  
acceptability                                     可接受性，可接受程度 Xxcv5.ug  
acceptable level of detection risk                     检查风险的可接受水平 }R:eKj  
acceptance of engagement                       接受委托 57e'a&}e  
accepting the engagement for the first time              首次接受委托 =s`\W7/;{-  
access to asset                                         对资产的接触 } 5i 0R  
according to                                     根据，依据，依照 .a\b_[+W  
account balance                                账户余额 ; mF-y,E  
account for                                       对……进行会计处理，核算；解释 2@ vSe  
accounting                                        会计，会计学 kD:O$8[J8  
accounting advisory serve                        会计咨询服务 2%"2~d7  
accounting firm                                 会计师事务所 4*W ??(=j  
accounting information                      会计信息，会计资料 ,:UoE  
accounting period                             会计期间 MVU5+wX  
accounting policies                                   会计政策 /v"u4Ipj  
accounting professional bodies                 会计职业组织，会计职业团体 =vLeOX  
accounting records                                   会计记录 ?ihkV?;)  
accounting responsibility                           会计责任 BsiHVr  
accounting service                             会计服务 Qrjo@_+w!  
accounting standards                                会计准则 R'f|1mt  
Accounting Standards for Business Enterprises       企业会计准则 X=)Ue  
accounting system                             会计系统 $6w[h7  
accounting treatment                                会计处理 N*w/\|  
accuracy                                    准确性，精确性 ~;O| $xL  
additional audit procedures                      追加审计程序 :U!knb"/>  
addressee                                         收件人，收信人 CrC1&F\dq  
Administration of State-owned Assets  (the～)     国有资产管理局 F2!C^r,~L  
administrative laws and regulations                 行政法规 Ovh  
adverse impact                                 不利影响，负面影响 62K7afH  
adverse opinion                                反对意见 d)F~)}TFM  
advisory group                                  咨询组，顾问组 #UL:#pY  
agency fee                                        代理费，代理费用 uTGd{w@]0|  
aggregate                                          总计，合计为…… }
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alternation of document and record                 变造文件和记录 ^c3~CD5H 3  
alternative audit procedures                      替代审计程序，备选审计程序 :iJ+ImBpK  
amend                                              修改，修订 r# MJ  
amortisation                                      摊销 7?<.L  
analytical capacity                             分析能力 rtf\{u9 }g  
analytical procedures                               分析性程序 Xwy0dXk
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annual financial statements                        年度会计报表，年度财务报表 V8ka*VJ(B  
appendix                                          附录，附表 ;n_|t/=  
applicable                                         适用的 WGFp<R  
applicable laws and regulations                 适用的法规 W]MKc&R  
application systems                                  应用系统 -
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apply consistently                              一贯地执行，一贯地实施 )8vz4e Y  
appropriate                                       适当的，合适的； e9/:q"*)/  
征用，挪用 Pn|A>.)z  
appropriate authorization                          适当的授权 j*@^O`^v  
appropriateness of audit evidence                    审计证据的适当性 :xISS  
approval                                    批准，核准 s^+h >  
assertion                                    (会计报表上的)认定；确认 wJM})O%SQ  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 UN#XP$u tY  
asset                                                 资产，财产 (hej
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asset restructuring                             资产重组 C o v,#j j  
assignment of duties                                 职责的划分 8enlF\I8g  
assistant                                     助理，助理人员 f tW-  
associated company                                 联属公司，联营公司 8o43J;mA  
association                                        联合，结合；协会，社团 \U $'3M  
assumption                                       假设，假定 ;Z|X` <6g  
at a given date                                         在某一特定时日 Yl%1e|WV  
attestation                                         鉴证，公证 @NlE2s6a  
attestation service                             鉴证服务 /.r|ron:e  
audit adjustment                                审计调整 ek!x:G$'  
audit areas                                        审计领域 9 r.Os  
audit conclusion                                审计结论 6Mu_
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audit effectiveness                             审计效果 RGFanP  
audit efficiency                                  审计效率 y}5V3)P  
audit engagement letter                      审计业务约定书 9TRS#iVL+*  
audit evidence                                          审计证据 dPplZ, Y%  
audit fee                                    审计费 .%;`:dtj  
audit files                                          审计档案 SyFw  
audit findings                                     审计中发现的事项 o1<Y#db[  
audit implementation stage                        审计实施阶段 /H.w0fu&.S  
audit mark                                        审计标识 "F?p\I)(  
audit materiality                                 审计重要性 {`,dWjy{%  
audit method                                     审计方法 3lzjY.]Pgv  
audit objective                                         审计目标，审计目的  tKOTQ8i4  
audit of financial statements                      会计报表审计，财务报表审计 C3q}Dh+]  
audit opinion                                     审计意见 tY~gn|M  
audit period                                      被审计期间，被审计年度 ggQ/_F8u  
audit plan                                          审计计划 Q\.~cIw_AQ  
audit planning                                    编制审计计划，制定审计计划，审计计划 ZDEz&{3U;  
audit planning stage                                  审计计划阶段 h[~JCYA  
audit procedure                                审计程序 kt?G\H!}  
audit programme                               审计程序表，具体审计计划 )H@"S]?7i"  
audit report                                       审计报告 |Iei!jm  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 GJ"S*30  
audit report with a qualified opinion                 有保留意见的审计报告 r4&g~+ck  
audit report with an adverse opinion                否定意见的审计报告 nmIos]B  
audit report with dual dates                      双重日期审计报告 _8x:%$   
audit reporting stage                                 审计报告阶段 K8[vJ7(!|  
audit responsibility                                   审计责任 w#|uR^~  
audit results                                      审计结果 K|Jp
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audit risk                                          审计风险 `-@8IZ7  
audit sampling                                          审计抽样  v?Dc3  
audit sampling techniques                         审计抽样方法，审计抽样技术 O@.C.
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audit strategies                                  审计策略 n;&08M5an}  
audit summary                                         审计总结，审计小结 .*\TG/x  
audit team                                         审计小组 Ls
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audit test                                    审计测试 ~[n]la  
audit trail                                          审计轨迹 *IBT!@*Q&  
audit work                                        审计工作 5cj]Y)I-~  
audit working paper                                 审计工作底稿 Jw13 Wb-  
audited financial statement                        审计会计报表，已审计财务报表 ED0\k $  
Auditing Guidelines (the～)                      审计规范指南 r7B.@+QK  
auditing standards                             审计准则 7#/->Y  
audit-oriented working paper                          (审计)业务类工作底稿 c;siMWw;  
authorisation                                     授权 I`hltJM'  
authorisation of transaction                       交易的授权 {"{kWbXZ  
availability                                         可获得性 "&h{+DHS  
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balance                                      余额；差额；平衡 r'bctFsD  
balance sheet                                    资产负债表 $sF'Sr{)y  
bank                                                 银行 >
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bank account                                    银行账户，银行户头 u|]{|Ya'%  
bank statement                                 银行对账单 bY` b3  
barter transaction                              易货交易，以物换物交易 z+3GzDLy  
basis of audit                                    审计依据 J,N='~kfh  
basis of preparation                                (会计报表的)编制基础 QuFzj`(  
book of account                               账目，账簿 O3ij/8f  
borrowing                                         借款，贷款，借债 r?cDyQE  
branch                                              分支，分支机构，分店 FP
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brought forward                                (账户余额等的)承上年，承上期，承上页 +yC]f b  
budget                                              预算 %[3?vX  
building                                      建筑物；大楼 } @r|o:I  
business conditions                                  业务情况，经营情况 <'(O0  
business licence                               (企业等的)营业执照 LPuc&8lGWf  
business relation                                业务关系 H J5 Ktt  
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