[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 8@qahEgQ  
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审计词汇英汉对照 8EE7mEmLH  
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ability to continue as a going concern               持续经营能力 9]YmP8  
acceptability                                     可接受性，可接受程度 m:41zoV  
acceptable level of detection risk                     检查风险的可接受水平 e!-'O0-Kw  
acceptance of engagement                       接受委托 >'T%=50YH  
accepting the engagement for the first time              首次接受委托 K7l{&2>?  
access to asset                                         对资产的接触 8zGzn%^  
according to                                     根据，依据，依照 zyR pHM$E  
account balance                                账户余额 *@ o3{0[Z  
account for                                       对……进行会计处理，核算；解释 UF{2Gx  
accounting                                        会计，会计学 M)xK+f2_[  
accounting advisory serve                        会计咨询服务 zR .MXr  
accounting firm                                 会计师事务所 i
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accounting information                      会计信息，会计资料 cn c$^[c  
accounting period                             会计期间 *=Fcu@  
accounting policies                                   会计政策 }"8_$VDcz  
accounting professional bodies                 会计职业组织，会计职业团体 ZRHTvxf
 
accounting records                                   会计记录 vLke,MKW  
accounting responsibility                           会计责任 `Q8D[  
accounting service                             会计服务 Qm-P& g-  
accounting standards                                会计准则 E.6\(^g  
Accounting Standards for Business Enterprises       企业会计准则 P:=ADW c  
accounting system                             会计系统 xn@jL;+<-  
accounting treatment                                会计处理 btYPp0o~  
accuracy                                    准确性，精确性 O>Sbb2q?"  
additional audit procedures                      追加审计程序 }
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addressee                                         收件人，收信人 l>iU Q&V  
Administration of State-owned Assets  (the～)     国有资产管理局 <#Lw.;(U;k  
administrative laws and regulations                 行政法规 7h<K)aT  
adverse impact                                 不利影响，负面影响 !+6l.`2WI  
adverse opinion                                反对意见 at*
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advisory group                                  咨询组，顾问组 G](K2=  
agency fee                                        代理费，代理费用 <D^ x6{}  
aggregate                                          总计，合计为…… ; M(}fV]  
alternation of document and record                 变造文件和记录 TGNeEYr  
alternative audit procedures                      替代审计程序，备选审计程序 d5\1-d_uz  
amend                                              修改，修订 hJ<2bgQo  
amortisation                                      摊销 dF,FH-  
analytical capacity                             分析能力 r&[~/m8zl  
analytical procedures                               分析性程序 >guQY I@4,  
annual financial statements                        年度会计报表，年度财务报表 kC0!`$<2f)  
appendix                                          附录，附表 E;4a(o]{t  
applicable                                         适用的 > 95Cs`>d  
applicable laws and regulations                 适用的法规 w}0Qy  
application systems                                  应用系统 T42g4j/l~  
apply consistently                              一贯地执行，一贯地实施 ,2`d3u^CW  
appropriate                                       适当的，合适的； K)?^
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appropriate authorization                          适当的授权 q T].,?  
appropriateness of audit evidence                    审计证据的适当性 D:(f"  
approval                                    批准，核准 3$8}%?i  
assertion                                    (会计报表上的)认定；确认 'dzp@-\  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 ,lnuu  
asset                                                 资产，财产 ;]Aa  
asset restructuring                             资产重组 ,&=`T7i  
assignment of duties                                 职责的划分 /v{[Z &z  
assistant                                     助理，助理人员 %\cC]<>  
associated company                                 联属公司，联营公司  vt N5{C  
association                                        联合，结合；协会，社团 qM0MSwvC=  
assumption                                       假设，假定 =oME~oB~  
at a given date                                         在某一特定时日 FQFENq''B  
attestation                                         鉴证，公证 .y
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attestation service                             鉴证服务 DBUwf1=qj  
audit adjustment                                审计调整 qt(:bEr^6b  
audit areas                                        审计领域 \bOjb\ w$  
audit conclusion                                审计结论 `<zb  
audit effectiveness                             审计效果 S nHAY<  
audit efficiency                                  审计效率 Z?.*.<"Sj  
audit engagement letter                      审计业务约定书 FW DuH`-5  
audit evidence                                          审计证据 6bNW1]rD  
audit fee                                    审计费 p|d9g ^  
audit files                                          审计档案 \6hL W_q1  
audit findings                                     审计中发现的事项 1Ol]^'y7)  
audit implementation stage                        审计实施阶段 s%oAsQ _y  
audit mark                                        审计标识 7]%il[  
audit materiality                                 审计重要性 (J&Xo.<Z-  
audit method                                     审计方法 kZ9<j+.  
audit objective                                         审计目标，审计目的 s8[9YfuW  
audit of financial statements                      会计报表审计，财务报表审计 " yTh +=  
audit opinion                                     审计意见 Nr9[Vz?$P  
audit period                                      被审计期间，被审计年度 /8}+#h)[  
audit plan                                          审计计划 h50StZ8Yr  
audit planning                                    编制审计计划，制定审计计划，审计计划 dV{Hn {(  
audit planning stage                                  审计计划阶段 RRqMwy>%  
audit procedure                                审计程序 KeI:/2  
audit programme                               审计程序表，具体审计计划 hPz df*(8  
audit report                                       审计报告 //lZmyP?  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 &ZN'Ey?  
audit report with a qualified opinion                 有保留意见的审计报告 (QSWb>np  
audit report with an adverse opinion                否定意见的审计报告 {@5WeWlz~  
audit report with dual dates                      双重日期审计报告 k6'#  
audit reporting stage                                 审计报告阶段 o ks=|'&  
audit responsibility                                   审计责任 NP`s[  
audit results                                      审计结果 `^L<db^A  
audit risk                                          审计风险 id+m[']+  
audit sampling                                          审计抽样 m5w9l"U]H  
audit sampling techniques                         审计抽样方法，审计抽样技术 ]HV~xD7\  
audit strategies                                  审计策略 ^70.g?(f[  
audit summary                                         审计总结，审计小结 }Tr83B|  
audit team                                         审计小组 d._gH#&v  
audit test                                    审计测试 !X%!7wsc  
audit trail                                          审计轨迹 BhW]Oq&  
audit work                                        审计工作 x}<G
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audit working paper                                 审计工作底稿 `A'I/Hf5  
audited financial statement                        审计会计报表，已审计财务报表 >zg8xA1zL  
Auditing Guidelines (the～)                      审计规范指南 ]ZGvRA&  
auditing standards                             审计准则 9/daRq$  
audit-oriented working paper                          (审计)业务类工作底稿 #IaBl?}r^  
authorisation                                     授权 N~5WA3xd  
authorisation of transaction                       交易的授权 f=_?<I{  
availability                                         可获得性 on;sq8;  
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balance                                      余额；差额；平衡 /;nO<X:XV  
balance sheet                                    资产负债表 .8qzU47E  
bank                                                 银行 h0GdFWN  
bank account                                    银行账户，银行户头 $^=jPk]+  
bank statement                                 银行对账单 .;Utkf'I  
barter transaction                              易货交易，以物换物交易 8U2wH  
basis of audit                                    审计依据 t+!gzZ  
basis of preparation                                (会计报表的)编制基础 /-{O\7-D  
book of account                               账目，账簿 tw4am.o1]  
borrowing                                         借款，贷款，借债 3 9T&c85  
branch                                              分支，分支机构，分店 Wytvs*\`  
brought forward                                (账户余额等的)承上年，承上期，承上页 m0A@jWgd  
budget                                              预算 9hR:y.  
building                                      建筑物；大楼  TXD^Do5^  
business conditions                                  业务情况，经营情况 [> &+*c  
business licence                               (企业等的)营业执照 x|v[Dxf]  
business relation                                业务关系 :*P___S=  
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