[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 lk /Ke  
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审计词汇英汉对照 2d  YU  
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ability to continue as a going concern               持续经营能力 S?VKzVDB.S  
acceptability                                     可接受性，可接受程度 ;z+}|>!  
acceptable level of detection risk                     检查风险的可接受水平 IH5^M74b  
acceptance of engagement                       接受委托 B+pLW/4 l  
accepting the engagement for the first time              首次接受委托 X gtn}7N.  
access to asset                                         对资产的接触 F"3'~6  
according to                                     根据，依据，依照 fGe"1MfU  
account balance                                账户余额 h,b_8g{!  
account for                                       对……进行会计处理，核算；解释 t2rZ%[O  
accounting                                        会计，会计学 Rz6 kwh=q  
accounting advisory serve                        会计咨询服务 TB84}
  
accounting firm                                 会计师事务所 ((^vsKT  
accounting information                      会计信息，会计资料 0 wDhX  
accounting period                             会计期间 9F~5Ht  
accounting policies                                   会计政策 I'N!j>5oX  
accounting professional bodies                 会计职业组织，会计职业团体 ?MFXZ/3(ba  
accounting records                                   会计记录 ?`6Mfpvj96  
accounting responsibility                           会计责任 -_]Ceq/  
accounting service                             会计服务 :/RvtmW  
accounting standards                                会计准则 .SOCWznb  
Accounting Standards for Business Enterprises       企业会计准则 T| R!Aw
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accounting system                             会计系统 P\z1fscnK  
accounting treatment                                会计处理 n,_9Eh#WD  
accuracy                                    准确性，精确性 P*hYh5a  
additional audit procedures                      追加审计程序 h53G$Ol
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addressee                                         收件人，收信人 d(|4 +^>  
Administration of State-owned Assets  (the～)     国有资产管理局 s:z  
administrative laws and regulations                 行政法规 {Hvkn{{'  
adverse impact                                 不利影响，负面影响 0}T56aD=!  
adverse opinion                                反对意见 O(_f&a  
advisory group                                  咨询组，顾问组 s5MG#M 9  
agency fee                                        代理费，代理费用 L},o;p:  
aggregate                                          总计，合计为…… XjxI@VXzUV  
alternation of document and record                 变造文件和记录 h96<9L  
alternative audit procedures                      替代审计程序，备选审计程序 ^W^Y"0y9`  
amend                                              修改，修订 .t{uzDM  
amortisation                                      摊销 :X7O4?ww  
analytical capacity                             分析能力 <xH! Yskc  
analytical procedures                               分析性程序 z:)*Aobwv  
annual financial statements                        年度会计报表，年度财务报表 l}#d ^S/  
appendix                                          附录，附表 |O"Pb`V+  
applicable                                         适用的
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applicable laws and regulations                 适用的法规 g|4>S<uC  
application systems                                  应用系统 *GdJ<B$  
apply consistently                              一贯地执行，一贯地实施 RL/5o"  
appropriate                                       适当的，合适的； [D Te
  
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appropriate authorization                          适当的授权 FEBRUk6.h  
appropriateness of audit evidence                    审计证据的适当性 &hZ 6CV{  
approval                                    批准，核准 ]xIgP%  
assertion                                    (会计报表上的)认定；确认 -;i:bE  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 !L/.[:X  
asset                                                 资产，财产 eQqCRXx  
asset restructuring                             资产重组 =OKUSHu@V  
assignment of duties                                 职责的划分 7&L8zl |K  
assistant                                     助理，助理人员 ?;w\CS^Qu  
associated company                                 联属公司，联营公司 Dr}elR>~G=  
association                                        联合，结合；协会，社团 + ]hc!s8  
assumption                                       假设，假定 ^lK!tOeO  
at a given date                                         在某一特定时日 'l-VWqR-  
attestation                                         鉴证，公证 t!>0^['g4  
attestation service                             鉴证服务 OXX D}-t  
audit adjustment                                审计调整 yDpv+6(a  
audit areas                                        审计领域 EvA8<o  
audit conclusion                                审计结论 +hlR  
audit effectiveness                             审计效果 &@PAv5iNf  
audit efficiency                                  审计效率 v)*eLX$  
audit engagement letter                      审计业务约定书 (F:|tiV+  
audit evidence                                          审计证据 !Uhcjfq`e  
audit fee                                    审计费 x"Ij+~i{l  
audit files                                          审计档案 s(MdjWw   
audit findings                                     审计中发现的事项 CwO$EL:[`  
audit implementation stage                        审计实施阶段 E6-~  
audit mark                                        审计标识 i2LN`5k  
audit materiality                                 审计重要性
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audit method                                     审计方法 Y)M-?|4  
audit objective                                         审计目标，审计目的 V9`jq$  
audit of financial statements                      会计报表审计，财务报表审计 ^[2siG  
audit opinion                                     审计意见 %r:4'$E7|  
audit period                                      被审计期间，被审计年度 2D3mTpw  
audit plan                                          审计计划 `_J>R  
audit planning                                    编制审计计划，制定审计计划，审计计划 8yuTT^  
audit planning stage                                  审计计划阶段 ya;(D 8x)  
audit procedure                                审计程序 1}CJ&  
audit programme                               审计程序表，具体审计计划 mDWRYIuN  
audit report                                       审计报告 L|A1bxt  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 ,JJ1sf2A  
audit report with a qualified opinion                 有保留意见的审计报告 C"h7'+Kw  
audit report with an adverse opinion                否定意见的审计报告 j~hvP lho  
audit report with dual dates                      双重日期审计报告 6(q8y(.`  
audit reporting stage                                 审计报告阶段 U8zs=tA  
audit responsibility                                   审计责任 P;ZVv{mT  
audit results                                      审计结果 Z>W&vDeuN  
audit risk                                          审计风险 YsRq.9Mr  
audit sampling                                          审计抽样 SQJ4}w>i  
audit sampling techniques                         审计抽样方法，审计抽样技术 ORfMp'uP=  
audit strategies                                  审计策略 YD5mJ[1t"2  
audit summary                                         审计总结，审计小结 4HGR-S/  
audit team                                         审计小组 O*Z-3l  
audit test                                    审计测试 tYUo;V  
audit trail                                          审计轨迹
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audit work                                        审计工作 5N|hsfkx  
audit working paper                                 审计工作底稿 [?)He} _L  
audited financial statement                        审计会计报表，已审计财务报表 !@
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Auditing Guidelines (the～)                      审计规范指南 >V&GL{  
auditing standards                             审计准则 O+~@S~  
audit-oriented working paper                          (审计)业务类工作底稿 &tlU.Whk+  
authorisation                                     授权 m;u:_4  
authorisation of transaction                       交易的授权 =%;TVJk*a  
availability                                         可获得性 Q+E)_5_sA  
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balance                                      余额；差额；平衡 nA+gqY6 6|  
balance sheet                                    资产负债表 byIP]7Ld  
bank                                                 银行 D#X&gE  
bank account                                    银行账户，银行户头 {XLRrU!*  
bank statement                                 银行对账单 nTz( {
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barter transaction                              易货交易，以物换物交易 LlbE]_Z!U%  
basis of audit                                    审计依据 I"W
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basis of preparation                                (会计报表的)编制基础 Ntpw(E<$f  
book of account                               账目，账簿 v&"sTcS|  
borrowing                                         借款，贷款，借债 +?0r%R%\  
branch                                              分支，分支机构，分店 er>@- F7w  
brought forward                                (账户余额等的)承上年，承上期，承上页 u9ue>I/  
budget                                              预算 ~fz9PoC  
building                                      建筑物；大楼 TnPx.mwK\  
business conditions                                  业务情况，经营情况 }DkdF  
business licence                               (企业等的)营业执照 z s[zB#  
business relation                                业务关系 !7Z?VEZ  
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