[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,Du F  
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审计词汇英汉对照 3GmK3 uM  
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ability to continue as a going concern               持续经营能力 JY4_v>Aob  
acceptability                                     可接受性，可接受程度 g+Ph6W  
acceptable level of detection risk                     检查风险的可接受水平 K M]Wl_z  
acceptance of engagement                       接受委托 cy:;)E>/  
accepting the engagement for the first time              首次接受委托 owMuT^x?  
access to asset                                         对资产的接触 AZ8UXq  
according to                                     根据，依据，依照 WX*c ICb5  
account balance                                账户余额 jCWu\Oe  
account for                                       对……进行会计处理，核算；解释 q lY\*{x4  
accounting                                        会计，会计学 _XN~@5elrC  
accounting advisory serve                        会计咨询服务 >7FSH"8[,  
accounting firm                                 会计师事务所 !yCl(XT  
accounting information                      会计信息，会计资料 5K(n3?1z)  
accounting period                             会计期间 x9*ys;~w  
accounting policies                                   会计政策 @c"yAy^t  
accounting professional bodies                 会计职业组织，会计职业团体 iy 3DX|]  
accounting records                                   会计记录 x\;GoGsez  
accounting responsibility                           会计责任 #6FaIq92V  
accounting service                             会计服务 3GWrn,f  
accounting standards                                会计准则 'j /q76uXV  
Accounting Standards for Business Enterprises       企业会计准则 U5wTGv4S|  
accounting system                             会计系统 )%|r>{  
accounting treatment                                会计处理 |\p5mh  
accuracy                                    准确性，精确性 2wOy}:  
additional audit procedures                      追加审计程序 S^g]:Xh&  
addressee                                         收件人，收信人 .5k^f5a  
Administration of State-owned Assets  (the～)     国有资产管理局 Ard J."  
administrative laws and regulations                 行政法规 kO M-  
adverse impact                                 不利影响，负面影响 \R;K>c7=  
adverse opinion                                反对意见 2vXGO|W  
advisory group                                  咨询组，顾问组 "w1
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agency fee                                        代理费，代理费用
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aggregate                                          总计，合计为…… hd=j56P5P  
alternation of document and record                 变造文件和记录 g
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alternative audit procedures                      替代审计程序，备选审计程序 InX{V|CW?  
amend                                              修改，修订 3V!x?H$  
amortisation                                      摊销 \1khyF'  
analytical capacity                             分析能力 j)<[j&OWw  
analytical procedures                               分析性程序 B(EtXB9  
annual financial statements                        年度会计报表，年度财务报表 0JOju$Bl,  
appendix                                          附录，附表 Oylp:_<aT  
applicable                                         适用的 b2%blQgo  
applicable laws and regulations                 适用的法规 f8F1~q  
application systems                                  应用系统 'v`~(9'Rcj  
apply consistently                              一贯地执行，一贯地实施 z 5I^0'  
appropriate                                       适当的，合适的； ;W4:#/~14  
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appropriate authorization                          适当的授权 q SCTFJ0  
appropriateness of audit evidence                    审计证据的适当性 g BH?l/  
approval                                    批准，核准 mc56L[  
assertion                                    (会计报表上的)认定；确认 :EaiM J_=  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 YmA) @1@U  
asset                                                 资产，财产 yL4 -4  
asset restructuring                             资产重组 @%keTT
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assignment of duties                                 职责的划分 {9,R@>R  
assistant                                     助理，助理人员 t"#lnG!G  
associated company                                 联属公司，联营公司 7vdHR\#;$  
association                                        联合，结合；协会，社团 n+S&!PB  
assumption                                       假设，假定 #s/{u RYQ  
at a given date                                         在某一特定时日 2tlO"c:_/  
attestation                                         鉴证，公证 FL~9</  
attestation service                             鉴证服务 >R) F}  
audit adjustment                                审计调整 r8H7TJI0   
audit areas                                        审计领域 5D>BV* "  
audit conclusion                                审计结论 %G^(T%q| m  
audit effectiveness                             审计效果 } pSt@3o,  
audit efficiency                                  审计效率 IFkvv1S`
 
audit engagement letter                      审计业务约定书 L)=8mF.  
audit evidence                                          审计证据 oO}>i0ax*  
audit fee                                    审计费 lP-kZA!  
audit files                                          审计档案 xQ_:]\EZ  
audit findings                                     审计中发现的事项 %j!z\pa  
audit implementation stage                        审计实施阶段 .w=:+msL{(  
audit mark                                        审计标识 tgS+"ugl  
audit materiality                                 审计重要性 [cY?!Qd0  
audit method                                     审计方法 Ty(yh(oYF`  
audit objective                                         审计目标，审计目的 FK?mS>G6  
audit of financial statements                      会计报表审计，财务报表审计 {[rO2<MkA#  
audit opinion                                     审计意见 c@)pKi#W  
audit period                                      被审计期间，被审计年度 /6A:J]Q_  
audit plan                                          审计计划 WCWSLEAza  
audit planning                                    编制审计计划，制定审计计划，审计计划 0fZ:")&4,  
audit planning stage                                  审计计划阶段 ~&vA_/M  
audit procedure                                审计程序 Pi^ECSzQu[  
audit programme                               审计程序表，具体审计计划 dW:w<{a!R  
audit report                                       审计报告 s n=zh1 A  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 Bl:{p>-q  
audit report with a qualified opinion                 有保留意见的审计报告 O>kXysMv>  
audit report with an adverse opinion                否定意见的审计报告 {: Am9B  
audit report with dual dates                      双重日期审计报告 nA|gQibA  
audit reporting stage                                 审计报告阶段 KLj4LOs  
audit responsibility                                   审计责任 GC,vQ\  
audit results                                      审计结果 `,hW;p>-  
audit risk                                          审计风险 ~k"eEV p  
audit sampling                                          审计抽样 dY48S{  
audit sampling techniques                         审计抽样方法，审计抽样技术 :4Id7Ce  
audit strategies                                  审计策略 e@6RC bj  
audit summary                                         审计总结，审计小结 +6i7,U  
audit team                                         审计小组 0m)-7@  
audit test                                    审计测试 h0&>GY;i  
audit trail                                          审计轨迹 9;r48)5  
audit work                                        审计工作 o9DYr[  
audit working paper                                 审计工作底稿 dVjcK/T<  
audited financial statement                        审计会计报表，已审计财务报表 ..v@Q%  
Auditing Guidelines (the～)                      审计规范指南 g!~-^_F  
auditing standards                             审计准则 nEeQL~:  
audit-oriented working paper                          (审计)业务类工作底稿 Ew)n~!s  
authorisation                                     授权 ,k`YDy|#e  
authorisation of transaction                       交易的授权 IF,i^,  
availability                                         可获得性 /gMa"5?,  
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balance                                      余额；差额；平衡 35-DnTv  
balance sheet                                    资产负债表  <Hq6]\<  
bank                                                 银行 ~4p]E'b  
bank account                                    银行账户，银行户头 8YT_DM5iI  
bank statement                                 银行对账单 z&6]vN'  
barter transaction                              易货交易，以物换物交易 c%6 @ z  
basis of audit                                    审计依据 /ynKKJx<Y  
basis of preparation                                (会计报表的)编制基础 {7j6$.7J$&  
book of account                               账目，账簿 6&/ Ew4 e  
borrowing                                         借款，贷款，借债 "W3n BaG  
branch                                              分支，分支机构，分店 BXKlO(7  
brought forward                                (账户余额等的)承上年，承上期，承上页 ?Oe_} jv;  
budget                                              预算 fwar8 i1  
building                                      建筑物；大楼 J,(U<%n  
business conditions                                  业务情况，经营情况 2Mv)0%,c  
business licence                               (企业等的)营业执照 ly[\mGr  
business relation                                业务关系 k:(e79  
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