[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 s!~M,zsQN  
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审计词汇英汉对照 miCt)Qd  
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ability to continue as a going concern               持续经营能力 >T%Jlj3ZG  
acceptability                                     可接受性，可接受程度 wp-5B= #:{  
acceptable level of detection risk                     检查风险的可接受水平 v!E0/ gD  
acceptance of engagement                       接受委托 MX|CL{H  
accepting the engagement for the first time              首次接受委托 B~cq T/\?  
access to asset                                         对资产的接触 t LdBnf  
according to                                     根据，依据，依照 &0K;Vr~D  
account balance                                账户余额 30*^ER O  
account for                                       对……进行会计处理，核算；解释 i6-q%%]6  
accounting                                        会计，会计学 hqnJ@N$yY  
accounting advisory serve                        会计咨询服务 g^NdN46%  
accounting firm                                 会计师事务所 f-y4V}  
accounting information                      会计信息，会计资料 mn{8"@Z  
accounting period                             会计期间 D%LqLLD  
accounting policies                                   会计政策 fGcAkEstT!  
accounting professional bodies                 会计职业组织，会计职业团体 ge`)sB,  
accounting records                                   会计记录 l,1}1{k&  
accounting responsibility                           会计责任 *qAF
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accounting service                             会计服务 V2ypmkn8&  
accounting standards                                会计准则 >@[`,  
Accounting Standards for Business Enterprises       企业会计准则 z_*]joL  
accounting system                             会计系统 'd]9u9u  
accounting treatment                                会计处理 r62x*?/  
accuracy                                    准确性，精确性 f62z9)`^  
additional audit procedures                      追加审计程序 2xZg, \  
addressee                                         收件人，收信人 I}puN!  
Administration of State-owned Assets  (the～)     国有资产管理局 U;?%rM6  
administrative laws and regulations                 行政法规 {0lY\#qcE  
adverse impact                                 不利影响，负面影响 -WB?hmx  
adverse opinion                                反对意见 =w?-R\  
advisory group                                  咨询组，顾问组 NS#qein~i  
agency fee                                        代理费，代理费用 :M`|*~V~$  
aggregate                                          总计，合计为…… =jkC]0qx  
alternation of document and record                 变造文件和记录 aP!a?xq  
alternative audit procedures                      替代审计程序，备选审计程序 y+(<Is0w  
amend                                              修改，修订 F4k<YU  
amortisation                                      摊销 vPR1 TMi>  
analytical capacity                             分析能力 25l
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analytical procedures                               分析性程序 +%>s\W+?]  
annual financial statements                        年度会计报表，年度财务报表 si/F\NDT
 
appendix                                          附录，附表 Mw?nIIu(@  
applicable                                         适用的 L4zSro:Si  
applicable laws and regulations                 适用的法规 =3{h9
  
application systems                                  应用系统 NO +j   
apply consistently                              一贯地执行，一贯地实施 4(R O1VWsb  
appropriate                                       适当的，合适的； )*G3q/l1u6  
征用，挪用 R9o:{U]  
appropriate authorization                          适当的授权 req=w;E:  
appropriateness of audit evidence                    审计证据的适当性 Eg3rbqM- 8  
approval                                    批准，核准 -vGyEd7  
assertion                                    (会计报表上的)认定；确认 ;J2U5Y NO  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 5dMIv<#T`  
asset                                                 资产，财产 3rZFN ^  
asset restructuring                             资产重组 }Tu_?b`RUm  
assignment of duties                                 职责的划分
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assistant                                     助理，助理人员 teUCK(;23  
associated company                                 联属公司，联营公司 zek\AQN  
association                                        联合，结合；协会，社团 8doT`rI1  
assumption                                       假设，假定 90k|W>  
at a given date                                         在某一特定时日 "l
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attestation                                         鉴证，公证 enF.}fo]  
attestation service                             鉴证服务 itm;,Sbg  
audit adjustment                                审计调整 1UJ(._0hR  
audit areas                                        审计领域 x&l?Cfvv=  
audit conclusion                                审计结论 $sU?VA'h  
audit effectiveness                             审计效果 ";`ddN3  
audit efficiency                                  审计效率 x-nwo:OA  
audit engagement letter                      审计业务约定书 zf$OC}|\w  
audit evidence                                          审计证据 3HO4h\mp  
audit fee                                    审计费 Y">Q16(  
audit files                                          审计档案 P;VR[d4e/  
audit findings                                     审计中发现的事项 Ki^m&P   
audit implementation stage                        审计实施阶段 J6hWcA6g  
audit mark                                        审计标识 (*/P~$xIj  
audit materiality                                 审计重要性 kmy?`P10(z  
audit method                                     审计方法 C UnZ}@?d  
audit objective                                         审计目标，审计目的 bC$n+G>6k  
audit of financial statements                      会计报表审计，财务报表审计 2N5N^S  
audit opinion                                     审计意见 *Sz`=U7n  
audit period                                      被审计期间，被审计年度 "3Dvc7V  
audit plan                                          审计计划 ( dpBGt@  
audit planning                                    编制审计计划，制定审计计划，审计计划 KofjveOiC  
audit planning stage                                  审计计划阶段 3cT  
audit procedure                                审计程序 Yl&eeM  
audit programme                               审计程序表，具体审计计划 oFoG+H"&7\  
audit report                                       审计报告 x4*8q/G=D  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 U>e@m?  
audit report with a qualified opinion                 有保留意见的审计报告 8ji!FZf  
audit report with an adverse opinion                否定意见的审计报告 sG}}a}U1  
audit report with dual dates                      双重日期审计报告 `*KS` z?  
audit reporting stage                                 审计报告阶段 csRba;Z[  
audit responsibility                                   审计责任 7vNS@[8  
audit results                                      审计结果 =WyAOgy}  
audit risk                                          审计风险 ) OZD q]mV  
audit sampling                                          审计抽样 'V4.umj1~  
audit sampling techniques                         审计抽样方法，审计抽样技术 PgB=<#9  
audit strategies                                  审计策略 I4m)5G?O2  
audit summary                                         审计总结，审计小结 O5_[T43  
audit team                                         审计小组 _]j=[|q 9  
audit test                                    审计测试 #@2`^1  
audit trail                                          审计轨迹 xW/JItF  
audit work                                        审计工作 XwX1i!'54  
audit working paper                                 审计工作底稿 7 ; TS  
audited financial statement                        审计会计报表，已审计财务报表 ,{J2i#g<  
Auditing Guidelines (the～)                      审计规范指南 ;f?OT7>kN  
auditing standards                             审计准则 *:BNLM  
audit-oriented working paper                          (审计)业务类工作底稿 )lB-D;3[_  
authorisation                                     授权 J-Sf9^G  
authorisation of transaction                       交易的授权 Z'S>i*Ts  
availability                                         可获得性 jd]MC*%  
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balance                                      余额；差额；平衡 nqgfAQsE)  
balance sheet                                    资产负债表 U!3nn#!yE  
bank                                                 银行 " 8;D^
 
bank account                                    银行账户，银行户头 qbqJ1^!6R  
bank statement                                 银行对账单 GZI[qKDfB  
barter transaction                              易货交易，以物换物交易 bTO$
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basis of audit                                    审计依据 ~+
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basis of preparation                                (会计报表的)编制基础 5kC#uk  
book of account                               账目，账簿 wKk  
borrowing                                         借款，贷款，借债 h=`rZC  
branch                                              分支，分支机构，分店
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brought forward                                (账户余额等的)承上年，承上期，承上页 :".!6~:2  
budget                                              预算 Y]Su<tgX?  
building                                      建筑物；大楼 '?
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business conditions                                  业务情况，经营情况 -6+HA9zz@C  
business licence                               (企业等的)营业执照 DgClN:Hw  
business relation                                业务关系 A<>W^ow  
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