[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 b4S7Q"g  
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审计词汇英汉对照 pj?+cy v~  
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ability to continue as a going concern               持续经营能力 k2,n:7  
acceptability                                     可接受性，可接受程度 &CCB;Oi%  
acceptable level of detection risk                     检查风险的可接受水平 M)V z9,  
acceptance of engagement                       接受委托 D8paIp  
accepting the engagement for the first time              首次接受委托 +\\*Iy'xK  
access to asset                                         对资产的接触 %4i
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according to                                     根据，依据，依照 UN_lK<utF  
account balance                                账户余额 D0~WK stl  
account for                                       对……进行会计处理，核算；解释 K:465r:  
accounting                                        会计，会计学  Pb+oV  
accounting advisory serve                        会计咨询服务 )PB&w %J  
accounting firm                                 会计师事务所 ubj ~ ULA  
accounting information                      会计信息，会计资料 4~ZQsw`  
accounting period                             会计期间 rm1R^n  
accounting policies                                   会计政策 eP (%+[g  
accounting professional bodies                 会计职业组织，会计职业团体 f/eT4y  
accounting records                                   会计记录 /^P^K  
accounting responsibility                           会计责任 L7wl3zG  
accounting service                             会计服务 vXq=f:y4  
accounting standards                                会计准则 A WMR0I  
Accounting Standards for Business Enterprises       企业会计准则 s~IOc%3  
accounting system                             会计系统 (GMKIw2  
accounting treatment                                会计处理 n wOr  
accuracy                                    准确性，精确性 mhnD1}9,Ih  
additional audit procedures                      追加审计程序 Qh? E*9  
addressee                                         收件人，收信人 d3&gHt2  
Administration of State-owned Assets  (the～)     国有资产管理局 zVGjXuNa  
administrative laws and regulations                 行政法规 zi:GvTG  
adverse impact                                 不利影响，负面影响 DSizr4R  
adverse opinion                                反对意见 .gG<08Z  
advisory group                                  咨询组，顾问组 d[k b]lC  
agency fee                                        代理费，代理费用 ?*9U d  
aggregate                                          总计，合计为…… "5synfO  
alternation of document and record                 变造文件和记录 UH%oGp$ykX  
alternative audit procedures                      替代审计程序，备选审计程序 o!aKeM~|Es  
amend                                              修改，修订 -EF(J  
amortisation                                      摊销 L<1"u.3Z`}  
analytical capacity                             分析能力 ,B5
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analytical procedures                               分析性程序 7I&7YhFI  
annual financial statements                        年度会计报表，年度财务报表 {YcVeCq+N  
appendix                                          附录，附表 U#Wc!QN-t  
applicable                                         适用的 qaA\.h7  
applicable laws and regulations                 适用的法规 6@]Xw
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application systems                                  应用系统 9RE{,mos2v  
apply consistently                              一贯地执行，一贯地实施 mkk74NY  
appropriate                                       适当的，合适的； o~NeS|a  
征用，挪用 ed'}ReLK  
appropriate authorization                          适当的授权 i74^J+xk  
appropriateness of audit evidence                    审计证据的适当性 P9B@2 #  
approval                                    批准，核准 _-o*3gmbQ  
assertion                                    (会计报表上的)认定；确认 3+EJ%  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 prlB9,3|C  
asset                                                 资产，财产 f8#WT$Ewy  
asset restructuring                             资产重组 YRG+I GX  
assignment of duties                                 职责的划分 &VY;Al  
assistant                                     助理，助理人员 ]n _-
  
associated company                                 联属公司，联营公司 it&c  ,+8  
association                                        联合，结合；协会，社团 cEsBKaN
 
assumption                                       假设，假定 YQ,IdWav  
at a given date                                         在某一特定时日 :0CR=]WM  
attestation                                         鉴证，公证 j+Y4>fL$  
attestation service                             鉴证服务 8MX/GF;F  
audit adjustment                                审计调整 @7u4v%,wB  
audit areas                                        审计领域 ?uU0NKZA  
audit conclusion                                审计结论 U"%k4]:A  
audit effectiveness                             审计效果 ,h#!!j\j6  
audit efficiency                                  审计效率 yz9`1R2c  
audit engagement letter                      审计业务约定书  ,H1J$=X'  
audit evidence                                          审计证据 ]WWre},  
audit fee                                    审计费 ,\+tvrR4X  
audit files                                          审计档案 J}._v\Q7P  
audit findings                                     审计中发现的事项 smIZ:L%  
audit implementation stage                        审计实施阶段 g" (N_sv?  
audit mark                                        审计标识 %b\xRt[0v7  
audit materiality                                 审计重要性 iJ?8)}  
audit method                                     审计方法 R:E6E@T  
audit objective                                         审计目标，审计目的 Qc[[@=S%  
audit of financial statements                      会计报表审计，财务报表审计 nI2}E  
audit opinion                                     审计意见 sx*1D9s_  
audit period                                      被审计期间，被审计年度 +GP"9S2%R  
audit plan                                          审计计划 {)4Vv`n  
audit planning                                    编制审计计划，制定审计计划，审计计划
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audit planning stage                                  审计计划阶段 iL|*g3`-f  
audit procedure                                审计程序 <Ks?g=K-  
audit programme                               审计程序表，具体审计计划 @h>#cwhU  
audit report                                       审计报告 4 3]6J]!)  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 "sT`Dhr  
audit report with a qualified opinion                 有保留意见的审计报告 a(x[+ El  
audit report with an adverse opinion                否定意见的审计报告 + {a  
audit report with dual dates                      双重日期审计报告 ;4 ?%k )  
audit reporting stage                                 审计报告阶段 JO :m: M  
audit responsibility                                   审计责任 ?z:xQ*#X  
audit results                                      审计结果 EF"ar  
audit risk                                          审计风险 .8b4  
audit sampling                                          审计抽样 Z"Et]xSU%$  
audit sampling techniques                         审计抽样方法，审计抽样技术 m+OR W"o  
audit strategies                                  审计策略 }{K)5k@  
audit summary                                         审计总结，审计小结 !~ -^s  
audit team                                         审计小组 2i,Jnv=sR  
audit test                                    审计测试 ^jf$V#z0/  
audit trail                                          审计轨迹 et9 c<'  
audit work                                        审计工作 D|e6$O5o  
audit working paper                                 审计工作底稿 X@~sIUXx9  
audited financial statement                        审计会计报表，已审计财务报表 u52;)"&=)  
Auditing Guidelines (the～)                      审计规范指南 sv0kksj  
auditing standards                             审计准则 Q96g7[  
audit-oriented working paper                          (审计)业务类工作底稿 ,P auP~L  
authorisation                                     授权 Z #V[N9L  
authorisation of transaction                       交易的授权 #:s'&.6  
availability                                         可获得性 cgz'6q'T  
B QO#ZQ~  
balance                                      余额；差额；平衡 a#uJzYB0  
balance sheet                                    资产负债表 i3e|j(Gs4  
bank                                                 银行 Cs
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bank account                                    银行账户，银行户头 LR9'BUfFv  
bank statement                                 银行对账单 ioa 1n=j  
barter transaction                              易货交易，以物换物交易 !%Z1"FDm/  
basis of audit                                    审计依据 
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basis of preparation                                (会计报表的)编制基础 29av8eW?3  
book of account                               账目，账簿 Z<&: W8n  
borrowing                                         借款，贷款，借债 %'g/4I  
branch                                              分支，分支机构，分店 |ZZ3Qr+%S  
brought forward                                (账户余额等的)承上年，承上期，承上页 N#[/h96F  
budget                                              预算 m|f|u3'z$  
building                                      建筑物；大楼 6?,r d  
business conditions                                  业务情况，经营情况 Q|xPm:  
business licence                               (企业等的)营业执照 UI8M<  
business relation                                业务关系 Q'A->I<;_s  
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