[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 7l=;I%  
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审计词汇英汉对照 sa(.Anmlj  
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ability to continue as a going concern               持续经营能力 NEIkG>\7q  
acceptability                                     可接受性，可接受程度 -f)fi Q-<  
acceptable level of detection risk                     检查风险的可接受水平 )O
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acceptance of engagement                       接受委托 rNii,_  
accepting the engagement for the first time              首次接受委托 V@G#U[D  
access to asset                                         对资产的接触 S3E,0%yo+)  
according to                                     根据，依据，依照 LdV&G/G-#D  
account balance                                账户余额 Xq*^6*E-}  
account for                                       对……进行会计处理，核算；解释 6'r8.~O  
accounting                                        会计，会计学 CwA_jOp  
accounting advisory serve                        会计咨询服务 DAB9-[y+  
accounting firm                                 会计师事务所 s9;6&{@%wO  
accounting information                      会计信息，会计资料 d9#Vq=H /  
accounting period                             会计期间 fkBL`[v)4  
accounting policies                                   会计政策 6<._^hyq  
accounting professional bodies                 会计职业组织，会计职业团体 U]iI8c  
accounting records                                   会计记录 @h %V:c  
accounting responsibility                           会计责任 )U?_&LY)[M  
accounting service                             会计服务 <U@N^#  
accounting standards                                会计准则 ?pTX4a&>  
Accounting Standards for Business Enterprises       企业会计准则 Xv8-<Ks  
accounting system                             会计系统 GiV%Hcx  
accounting treatment                                会计处理 -3EQ
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accuracy                                    准确性，精确性 #) aLD0p  
additional audit procedures                      追加审计程序 3 '0 Pl8  
addressee                                         收件人，收信人 elOeXYO0  
Administration of State-owned Assets  (the～)     国有资产管理局 %9J@##+  
administrative laws and regulations                 行政法规 ;*<tU n^t  
adverse impact                                 不利影响，负面影响 Ymk?@mV4  
adverse opinion                                反对意见 MzJCiX^  
advisory group                                  咨询组，顾问组 F4
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agency fee                                        代理费，代理费用 E-bswUVaEE  
aggregate                                          总计，合计为…… }02`ve*   
alternation of document and record                 变造文件和记录 lLx!_h  
alternative audit procedures                      替代审计程序，备选审计程序 $KiCs]I+  
amend                                              修改，修订 Km`
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amortisation                                      摊销 FzT.9Vz7  
analytical capacity                             分析能力 #jQauO  
analytical procedures                               分析性程序 \G" S7  
annual financial statements                        年度会计报表，年度财务报表 K4c:k; V  
appendix                                          附录，附表 a1U|eLmUb  
applicable                                         适用的 e1m
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applicable laws and regulations                 适用的法规 Ps!MpdcL3  
application systems                                  应用系统 H_DCdUgC'  
apply consistently                              一贯地执行，一贯地实施 MtLWpi u@[  
appropriate                                       适当的，合适的； gg'1q3OjM  
征用，挪用 y_Y(Xx3  
appropriate authorization                          适当的授权 Z2%HQL2  
appropriateness of audit evidence                    审计证据的适当性 Rh!UbEPjC  
approval                                    批准，核准 eUyF <j  
assertion                                    (会计报表上的)认定；确认 I"07x'Ahq3  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 nw+~:c
 
asset                                                 资产，财产 Z'z)Oo  
asset restructuring                             资产重组 c/; ;zc  
assignment of duties                                 职责的划分 22`^Rsb,6L  
assistant                                     助理，助理人员 Kc/1LeAi
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associated company                                 联属公司，联营公司  4xy\  
association                                        联合，结合；协会，社团 WE<?y_0y&  
assumption                                       假设，假定 WRh5v8Wz0  
at a given date                                         在某一特定时日 R'Sd'pSDN  
attestation                                         鉴证，公证 fE#(M+(<  
attestation service                             鉴证服务 *] 6g-E?:@  
audit adjustment                                审计调整 f98,2I(>`+  
audit areas                                        审计领域 T
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audit conclusion                                审计结论 TR"C<&y$j  
audit effectiveness                             审计效果 [2%[~&4  
audit efficiency                                  审计效率 1Ms[$$b$  
audit engagement letter                      审计业务约定书 t&r.Kf9Z\  
audit evidence                                          审计证据 "HMEo
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audit fee                                    审计费 l
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audit files                                          审计档案 .Ro
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audit findings                                     审计中发现的事项 :cT)M(o  
audit implementation stage                        审计实施阶段 88
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audit mark                                        审计标识 ^|Ap_!t$;  
audit materiality                                 审计重要性 ~f/|bcep  
audit method                                     审计方法 ewZ?+G+m  
audit objective                                         审计目标，审计目的 gD,&TW  
audit of financial statements                      会计报表审计，财务报表审计
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audit opinion                                     审计意见 *FS8]!Qg  
audit period                                      被审计期间，被审计年度 (`x_MTLL  
audit plan                                          审计计划 #lYyL`B+~  
audit planning                                    编制审计计划，制定审计计划，审计计划 ks40
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audit planning stage                                  审计计划阶段 %go2tv:|W  
audit procedure                                审计程序 LU
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audit programme                               审计程序表，具体审计计划 U( YAI%O  
audit report                                       审计报告 pu-HEv}]a|  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 1'kO{Ge*p:  
audit report with a qualified opinion                 有保留意见的审计报告 -;""l{  
audit report with an adverse opinion                否定意见的审计报告 KkvcZs'4m  
audit report with dual dates                      双重日期审计报告 BZq#OAp  
audit reporting stage                                 审计报告阶段 &,X}M  
audit responsibility                                   审计责任 l=@ B 'a  
audit results                                      审计结果 o+A7hBM^  
audit risk                                          审计风险 Z%t_1t  
audit sampling                                          审计抽样 w:&""'E  
audit sampling techniques                         审计抽样方法，审计抽样技术 e~r/!B5X  
audit strategies                                  审计策略 3Cf9'C  
audit summary                                         审计总结，审计小结 sS D8Sx/  
audit team                                         审计小组 aukcO;oG<  
audit test                                    审计测试 dkQ4D2W*\  
audit trail                                          审计轨迹 *t@A-Sn  
audit work                                        审计工作
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audit working paper                                 审计工作底稿 ]l,BUf-O  
audited financial statement                        审计会计报表，已审计财务报表 SSK}'LQ  
Auditing Guidelines (the～)                      审计规范指南 d?,'$$aB  
auditing standards                             审计准则 m%'nk"p9  
audit-oriented working paper                          (审计)业务类工作底稿 Y.^L^ "%dF  
authorisation                                     授权 gf|uZ9{  
authorisation of transaction                       交易的授权 }:Z
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availability                                         可获得性 Y(Q 0m|3P  
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balance                                      余额；差额；平衡 -Q WvB  
balance sheet                                    资产负债表 z.vQ 1~s  
bank                                                 银行 *PJH&
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bank account                                    银行账户，银行户头 z0"t]4s  
bank statement                                 银行对账单 !_QI<=X  
barter transaction                              易货交易，以物换物交易 iaGA9l<b  
basis of audit                                    审计依据 IH|zNg{\Y  
basis of preparation                                (会计报表的)编制基础 {u'szO}k  
book of account                               账目，账簿 [xS7ae  
borrowing                                         借款，贷款，借债 l:HQ@FX  
branch                                              分支，分支机构，分店 7?P'f3)fG  
brought forward                                (账户余额等的)承上年，承上期，承上页
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budget                                              预算 lriezI  
building                                      建筑物；大楼 ~7m`p3W@  
business conditions                                  业务情况，经营情况  -hd
 
business licence                               (企业等的)营业执照 19 5_1?'<  
business relation                                业务关系 Z@~gN5@,M  
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