[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 p<9e5`&I  
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审计词汇英汉对照 7L=V{,,v  
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ability to continue as a going concern               持续经营能力 RZ:i60  
acceptability                                     可接受性，可接受程度 3M&IMf,/@  
acceptable level of detection risk                     检查风险的可接受水平 nPj/C7j  
acceptance of engagement                       接受委托 W%k0_Y/5  
accepting the engagement for the first time              首次接受委托 -S(_ZbeN  
access to asset                                         对资产的接触 h c9?z}  
according to                                     根据，依据，依照 G$buZspL'd  
account balance                                账户余额
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account for                                       对……进行会计处理，核算；解释 -}?
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accounting                                        会计，会计学 bCmhlSNi  
accounting advisory serve                        会计咨询服务  8/|~E  
accounting firm                                 会计师事务所 6c/Tm0[  
accounting information                      会计信息，会计资料 B?xu
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accounting period                             会计期间 t/baze;V  
accounting policies                                   会计政策 Cl+TjmOV\`  
accounting professional bodies                 会计职业组织，会计职业团体 2 #+g4  
accounting records                                   会计记录 Je6=N3)  
accounting responsibility                           会计责任 ^5l4D3@E  
accounting service                             会计服务 y&.[Nt '+  
accounting standards                                会计准则 Qs*6wF  
Accounting Standards for Business Enterprises       企业会计准则 32flOi:  
accounting system                             会计系统 *<**rY*  
accounting treatment                                会计处理 ]o(&J7Z6-  
accuracy                                    准确性，精确性 U*' YGv  
additional audit procedures                      追加审计程序 I2!0,1Q  
addressee                                         收件人，收信人 ?q%)8 E  
Administration of State-owned Assets  (the～)     国有资产管理局 ~!,Q<?  
administrative laws and regulations                 行政法规 #6tb{ws3  
adverse impact                                 不利影响，负面影响 E!4Qc+.   
adverse opinion                                反对意见 g]g2`ab |  
advisory group                                  咨询组，顾问组 @lau?@$ja  
agency fee                                        代理费，代理费用 Y.Er!(pz  
aggregate                                          总计，合计为…… oJk$ +v6  
alternation of document and record                 变造文件和记录 USnKj_e  
alternative audit procedures                      替代审计程序，备选审计程序 m_TZY_;  
amend                                              修改，修订 cs?
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amortisation                                      摊销 s'V8PN+-  
analytical capacity                             分析能力 2wWL]`(E  
analytical procedures                               分析性程序 +McKyEa  
annual financial statements                        年度会计报表，年度财务报表 \Mv8pU  
appendix                                          附录，附表  ,T{(t@  
applicable                                         适用的 H>-?/H  
applicable laws and regulations                 适用的法规 |f^/((:D  
application systems                                  应用系统 u_o>v{&i  
apply consistently                              一贯地执行，一贯地实施 / 4K*iq  
appropriate                                       适当的，合适的； ,uD>.->  
征用，挪用 1GY[
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appropriate authorization                          适当的授权 eo4<RDe<  
appropriateness of audit evidence                    审计证据的适当性 ,~Y5vnaOQ  
approval                                    批准，核准 >NN|vj  
assertion                                    (会计报表上的)认定；确认 cz/mUU  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 E5lC'@Dcz  
asset                                                 资产，财产 %<e\s6|P:  
asset restructuring                             资产重组 E(M\U5o:  
assignment of duties                                 职责的划分 -K`0`n}  
assistant                                     助理，助理人员 -;z&">  
associated company                                 联属公司，联营公司 T[=XGAJ  
association                                        联合，结合；协会，社团 j\nnx8`7  
assumption                                       假设，假定 rbnu:+!  
at a given date                                         在某一特定时日 #ZIV>(Q\H  
attestation                                         鉴证，公证 >qn@E?Uf  
attestation service                             鉴证服务 [Bp[=\  
audit adjustment                                审计调整 i4.s_@2Y  
audit areas                                        审计领域 g  S;p::  
audit conclusion                                审计结论 ,z)7rU`  
audit effectiveness                             审计效果 181-m7W  
audit efficiency                                  审计效率 |,]#vcJP#b  
audit engagement letter                      审计业务约定书 #3$U&|`  
audit evidence                                          审计证据 L_jwM^8  
audit fee                                    审计费 jow^~  
audit files                                          审计档案 HPAg1bV:-  
audit findings                                     审计中发现的事项 x
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audit implementation stage                        审计实施阶段 dCcV$BX,K  
audit mark                                        审计标识 Yuze9b\[  
audit materiality                                 审计重要性 >ofS'mp  
audit method                                     审计方法  UJoWTx  
audit objective                                         审计目标，审计目的 CScM;U=  
audit of financial statements                      会计报表审计，财务报表审计 hX=+%^c%_A  
audit opinion                                     审计意见 <27B*C M  
audit period                                      被审计期间，被审计年度 -,96Qg4vI  
audit plan                                          审计计划 r{kV*^\E  
audit planning                                    编制审计计划，制定审计计划，审计计划 V0L^pDLOV  
audit planning stage                                  审计计划阶段 doXd6q4H  
audit procedure                                审计程序 G#Z%jO-XN  
audit programme                               审计程序表，具体审计计划 /U)w:B+p/g  
audit report                                       审计报告 L]#J?lE&  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 g4d5G=y  
audit report with a qualified opinion                 有保留意见的审计报告 ?4q6>ipx  
audit report with an adverse opinion                否定意见的审计报告 /w!b2KwV  
audit report with dual dates                      双重日期审计报告 @P"q`*  
audit reporting stage                                 审计报告阶段 quf,ZK5  
audit responsibility                                   审计责任 m0F-[k3)  
audit results                                      审计结果 AY0o0\6cw  
audit risk                                          审计风险 ~SZ0Yu:X  
audit sampling                                          审计抽样 ~m uVQ  
audit sampling techniques                         审计抽样方法，审计抽样技术 -MHu BgYJ-  
audit strategies                                  审计策略 Z|d_G}  
audit summary                                         审计总结，审计小结 Yq/|zTe{  
audit team                                         审计小组 {C*mn! u  
audit test                                    审计测试 *NDLGdQqz  
audit trail                                          审计轨迹 .4F(Y_c  
audit work                                        审计工作 nA
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audit working paper                                 审计工作底稿 -H.;73Kb[  
audited financial statement                        审计会计报表，已审计财务报表 %dL|i2+*8  
Auditing Guidelines (the～)                      审计规范指南 7z=Ss'O]  
auditing standards                             审计准则 /D8cJgH-  
audit-oriented working paper                          (审计)业务类工作底稿 Ec0Ee0%A]  
authorisation                                     授权 jRB:o?S  
authorisation of transaction                       交易的授权 7=T0Sa*;  
availability                                         可获得性 5jy>)WqK  
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balance                                      余额；差额；平衡 f QuphMOl6  
balance sheet                                    资产负债表 3Luv$6  
bank                                                 银行 ,i*^fpF`F"  
bank account                                    银行账户，银行户头 Z#>k:v  
bank statement                                 银行对账单 5qG7LO.  
barter transaction                              易货交易，以物换物交易 `iIYZ3i  
basis of audit                                    审计依据 K N0S$nW+  
basis of preparation                                (会计报表的)编制基础 $z@e19gT  
book of account                               账目，账簿 QE)g==d  
borrowing                                         借款，贷款，借债 .,m$
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branch                                              分支，分支机构，分店 w^`n  
brought forward                                (账户余额等的)承上年，承上期，承上页 [rPW@|^5  
budget                                              预算 o,Ha-z]f  
building                                      建筑物；大楼 F6Q#{Ufq  
business conditions                                  业务情况，经营情况 D9H|]W~  
business licence                               (企业等的)营业执照 `p#A2ApA  
business relation                                业务关系 g:;v]   
FAE>N-brQ  

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