[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 #0!C3it6c  
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审计词汇英汉对照 Cgq9~U !  
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ability to continue as a going concern               持续经营能力 {[r'+=}l\S  
acceptability                                     可接受性，可接受程度 p&vQ*}  
acceptable level of detection risk                     检查风险的可接受水平 .?AtW:<*I  
acceptance of engagement                       接受委托 'v6Rd)E\z  
accepting the engagement for the first time              首次接受委托 e=8ccj  
access to asset                                         对资产的接触 KO{}+~,.6  
according to                                     根据，依据，依照 {7 (h%]  
account balance                                账户余额 Plm3vk=  
account for                                       对……进行会计处理，核算；解释 dr'6N1B@  
accounting                                        会计，会计学 F4bF&% R  
accounting advisory serve                        会计咨询服务 S'ikr
   
accounting firm                                 会计师事务所 '\_ic=&u  
accounting information                      会计信息，会计资料 -z'@Mh|i6l  
accounting period                             会计期间 jVfC4M7 ,  
accounting policies                                   会计政策 .rxc"fR4_  
accounting professional bodies                 会计职业组织，会计职业团体 fK4laDBTO  
accounting records                                   会计记录 I]I5!\\&[  
accounting responsibility                           会计责任 b#82G`6r  
accounting service                             会计服务 V#3VRh  
accounting standards                                会计准则 u6(7#n02  
Accounting Standards for Business Enterprises       企业会计准则 <U1uuOt  
accounting system                             会计系统 [K"v)B'  
accounting treatment                                会计处理 *}[@*  
accuracy                                    准确性，精确性 Ir0er~f+z  
additional audit procedures                      追加审计程序 {K[+nX=#  
addressee                                         收件人，收信人 YRC`2)_'  
Administration of State-owned Assets  (the～)     国有资产管理局 0n(Q@O  
administrative laws and regulations                 行政法规 ceZt%3=5  
adverse impact                                 不利影响，负面影响 &qe:|M  
adverse opinion                                反对意见 ]^ RgzK  
advisory group                                  咨询组，顾问组 i>!f|<  
agency fee                                        代理费，代理费用 f kP WGd  
aggregate                                          总计，合计为…… y{v*iH<  
alternation of document and record                 变造文件和记录 -09<; U
 
alternative audit procedures                      替代审计程序，备选审计程序 78 UT]<Q;K  
amend                                              修改，修订 &TK%igL  
amortisation                                      摊销 %>JqwMK  
analytical capacity                             分析能力 "QiUuD=  
analytical procedures                               分析性程序 c=@=lGgo  
annual financial statements                        年度会计报表，年度财务报表 Nc;7KMOIA  
appendix                                          附录，附表 @]2cL  
applicable                                         适用的 ipU"|{NK  
applicable laws and regulations                 适用的法规 mtTJm4  
application systems                                  应用系统 }>tUkXlhJ<  
apply consistently                              一贯地执行，一贯地实施 { ET+V  
appropriate                                       适当的，合适的； >!a*wf~]  
征用，挪用 Ge97e/CY  
appropriate authorization                          适当的授权 d6M d~$R  
appropriateness of audit evidence                    审计证据的适当性 $}HSU>,%  
approval                                    批准，核准 sq<y2j1oF  
assertion                                    (会计报表上的)认定；确认 /ox}l<ha  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 nk-?$'i9q  
asset                                                 资产，财产 :!r_dmJ  
asset restructuring                             资产重组 i<@|+*>M  
assignment of duties                                 职责的划分 Uel*:c  
assistant                                     助理，助理人员 X7n~Ws&s@  
associated company                                 联属公司，联营公司 0} {QQB  
association                                        联合，结合；协会，社团 K-#Rm%J+Wy  
assumption                                       假设，假定 kM9E)uT>(<  
at a given date                                         在某一特定时日 7J')o^MG  
attestation                                         鉴证，公证 1miTE4;?  
attestation service                             鉴证服务 !{ )H  
audit adjustment                                审计调整 OSq"q-Q  
audit areas                                        审计领域 2QBq  
audit conclusion                                审计结论 3UH=wmG0w  
audit effectiveness                             审计效果 4~1_%wb  
audit efficiency                                  审计效率 g4-HUc zk  
audit engagement letter                      审计业务约定书 7H./o Vl  
audit evidence                                          审计证据 =o5hD,>e  
audit fee                                    审计费 U` bvv'38#  
audit files                                          审计档案 lYJ]W[!  
audit findings                                     审计中发现的事项 ea B-u  
audit implementation stage                        审计实施阶段 y~W6DL}  
audit mark                                        审计标识 ]huqZI  
audit materiality                                 审计重要性 ';$2j~  
audit method                                     审计方法 J#JZ^59lOS  
audit objective                                         审计目标，审计目的 h#`qEK&u  
audit of financial statements                      会计报表审计，财务报表审计 rZzto;NDS  
audit opinion                                     审计意见 ~j8x"  
audit period                                      被审计期间，被审计年度 \y<n{"a  
audit plan                                          审计计划 M6g!bK2l  
audit planning                                    编制审计计划，制定审计计划，审计计划 Dj %jrtT  
audit planning stage                                  审计计划阶段 Ai/ay# E  
audit procedure                                审计程序 [81k4kU  
audit programme                               审计程序表，具体审计计划 n:;2Z  
audit report                                       审计报告 #n0P'@d,r  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 1UmV&  
audit report with a qualified opinion                 有保留意见的审计报告 X,gXgxP\  
audit report with an adverse opinion                否定意见的审计报告 *S<>_R 8  
audit report with dual dates                      双重日期审计报告 Q6DE|qnV  
audit reporting stage                                 审计报告阶段 3+(Fq5I  
audit responsibility                                   审计责任
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audit results                                      审计结果 )vo PH)!  
audit risk                                          审计风险 *^QfTKN  
audit sampling                                          审计抽样 E8)C_[QJ`  
audit sampling techniques                         审计抽样方法，审计抽样技术 Bz]64/  
audit strategies                                  审计策略  \
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audit summary                                         审计总结，审计小结 KuFDkT!  
audit team                                         审计小组 #~ /-n&#  
audit test                                    审计测试 A;{8\e  
audit trail                                          审计轨迹 J9>uLz  
audit work                                        审计工作 x{IOn;>R  
audit working paper                                 审计工作底稿 N{E>R&,q  
audited financial statement                        审计会计报表，已审计财务报表 >JnEhVRQJ9  
Auditing Guidelines (the～)                      审计规范指南 GyT{p#l  
auditing standards                             审计准则 YY$K;t{dk  
audit-oriented working paper                          (审计)业务类工作底稿 x?f3XEA_  
authorisation                                     授权 p n'*w1i  
authorisation of transaction                       交易的授权 P\w.:.2  
availability                                         可获得性 iF<VbQP=X^  
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balance                                      余额；差额；平衡 ssoe$Gr7>  
balance sheet                                    资产负债表 iPI6 _h  
bank                                                 银行 *mq+w&  
bank account                                    银行账户，银行户头 f{ENSUtCrR  
bank statement                                 银行对账单 VNA VdP  
barter transaction                              易货交易，以物换物交易 nh,N(t9  
basis of audit                                    审计依据 aS62S9nwX  
basis of preparation                                (会计报表的)编制基础 +D$\^ <#  
book of account                               账目，账簿 {TlS)i`  
borrowing                                         借款，贷款，借债 '7wWdq  
branch                                              分支，分支机构，分店 -pcYhLIn  
brought forward                                (账户余额等的)承上年，承上期，承上页 FFP>Y*v(  
budget                                              预算 <7u*OYjA  
building                                      建筑物；大楼 ^Cpvh}1#  
business conditions                                  业务情况，经营情况 |>VDMezy  
business licence                               (企业等的)营业执照 ?hsOhUs(5  
business relation                                业务关系 Rs5G5W@"A  
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