[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 (O?z6g  
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审计词汇英汉对照 | @di<d@  
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ability to continue as a going concern               持续经营能力 HL88  
acceptability                                     可接受性，可接受程度 t{?_]2vl  
acceptable level of detection risk                     检查风险的可接受水平 !Z4,UTu|Q  
acceptance of engagement                       接受委托 oL VtP  
accepting the engagement for the first time              首次接受委托 !Y\hF|[z  
access to asset                                         对资产的接触 /JveN8L%  
according to                                     根据，依据，依照 hrS/3c'<Z  
account balance                                账户余额 1$xt=*.u|  
account for                                       对……进行会计处理，核算；解释 UAcABL^2  
accounting                                        会计，会计学 ~PoGuj2wA  
accounting advisory serve                        会计咨询服务 <<UlFE9"  
accounting firm                                 会计师事务所 l#Qf8*0  
accounting information                      会计信息，会计资料 Nk
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accounting period                             会计期间 R^PQ`$W 'R  
accounting policies                                   会计政策 [oKB1GkA  
accounting professional bodies                 会计职业组织，会计职业团体 4SG[_:+!  
accounting records                                   会计记录 rbP.N ?YU%  
accounting responsibility                           会计责任 sjaG%f&h  
accounting service                             会计服务 )dlt$VX  
accounting standards                                会计准则 k]f73r  
Accounting Standards for Business Enterprises       企业会计准则 0_&oMPY  
accounting system                             会计系统 8nZPY)o  
accounting treatment                                会计处理 P!]DV$
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accuracy                                    准确性，精确性 kV(?u_ R  
additional audit procedures                      追加审计程序 jkD5Z`D  
addressee                                         收件人，收信人 +A:}5{  
Administration of State-owned Assets  (the～)     国有资产管理局 i uN8gHx  
administrative laws and regulations                 行政法规 wHIS}OONz  
adverse impact                                 不利影响，负面影响 B<0lif|  
adverse opinion                                反对意见 DOR
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advisory group                                  咨询组，顾问组 VF[]E0=u6  
agency fee                                        代理费，代理费用 ;dPLi4=o  
aggregate                                          总计，合计为…… cFH,fj  
alternation of document and record                 变造文件和记录 Z/_RQ q   
alternative audit procedures                      替代审计程序，备选审计程序 W6\s@)b;  
amend                                              修改，修订 yq&]>ox  
amortisation                                      摊销 H:~LL0Md%  
analytical capacity                             分析能力 lI&0 V5  
analytical procedures                               分析性程序 vWj|[| <rX  
annual financial statements                        年度会计报表，年度财务报表 /8
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appendix                                          附录，附表 _N*4 3O`  
applicable                                         适用的 M)|} Vn;!  
applicable laws and regulations                 适用的法规 l'o'q7&=z  
application systems                                  应用系统 X1" `0r3  
apply consistently                              一贯地执行，一贯地实施 9D 0ujup  
appropriate                                       适当的，合适的； Xw![}L>  
征用，挪用 *_^AK=i  
appropriate authorization                          适当的授权 Hi|Oe u  
appropriateness of audit evidence                    审计证据的适当性 $/pd[H[{  
approval                                    批准，核准 [!DLT6Qk  
assertion                                    (会计报表上的)认定；确认 8{h:z 9]J  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 2I#fwsb  
asset                                                 资产，财产 ^WUF3Q**OU  
asset restructuring                             资产重组 Bj\0RmVa1  
assignment of duties                                 职责的划分 |yqx ]  
assistant                                     助理，助理人员 FTk!Mn88  
associated company                                 联属公司，联营公司 <0lfkeD  
association                                        联合，结合；协会，社团 .CmwR$u&  
assumption                                       假设，假定 JEBx|U$'Y  
at a given date                                         在某一特定时日 Uh&MoIBs#  
attestation                                         鉴证，公证 4}=]QQoE  
attestation service                             鉴证服务 O'j;"l~H|  
audit adjustment                                审计调整 MMcHzRF  
audit areas                                        审计领域 H! vvdp?Z  
audit conclusion                                审计结论 B8C"i%8V)  
audit effectiveness                             审计效果 *t*yozN  
audit efficiency                                  审计效率 }_Jai4O  
audit engagement letter                      审计业务约定书 }rOO[,?Y  
audit evidence                                          审计证据 am@\$Sa4
 
audit fee                                    审计费 o/9 V1"  
audit files                                          审计档案 !d"J,.)  
audit findings                                     审计中发现的事项 P$w0.XZa  
audit implementation stage                        审计实施阶段 w3B*%x)  
audit mark                                        审计标识 %>pgl I  
audit materiality                                 审计重要性 UT>\u
 
audit method                                     审计方法 ?hmj0i;XC  
audit objective                                         审计目标，审计目的 Ag}>gbz~G  
audit of financial statements                      会计报表审计，财务报表审计 cMtkdIO  
audit opinion                                     审计意见 J *^|ojX  
audit period                                      被审计期间，被审计年度 {{giSW'  
audit plan                                          审计计划 ,qaI dw[  
audit planning                                    编制审计计划，制定审计计划，审计计划 [}+ MZ  
audit planning stage                                  审计计划阶段 X
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audit procedure                                审计程序 .dl1sv U  
audit programme                               审计程序表，具体审计计划 L,\ Yj  
audit report                                       审计报告 p n'*w1i  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 P\w.:.2  
audit report with a qualified opinion                 有保留意见的审计报告 iF<VbQP=X^  
audit report with an adverse opinion                否定意见的审计报告 w^P4_Yr  
audit report with dual dates                      双重日期审计报告 [NH[n#  
audit reporting stage                                 审计报告阶段 ^<ayPV)+  
audit responsibility                                   审计责任 4qiG>^h9  
audit results                                      审计结果 + PGfQN  
audit risk                                          审计风险 V,&s$eQC  
audit sampling                                          审计抽样 `MEH /  
audit sampling techniques                         审计抽样方法，审计抽样技术 n,n]V$HFGh  
audit strategies                                  审计策略 ud!iy  
audit summary                                         审计总结，审计小结 d}IVYI  
audit team                                         审计小组 Xc`'i@FX  
audit test                                    审计测试 xS*f{5Hr8  
audit trail                                          审计轨迹 ~Kt.%K5lgt  
audit work                                        审计工作 ;|}6\=(  
audit working paper                                 审计工作底稿 Qm ;ip E  
audited financial statement                        审计会计报表，已审计财务报表 y{5ZC~Z<!  
Auditing Guidelines (the～)                      审计规范指南 .4.zy]I  
auditing standards                             审计准则 ]<TgBo|  
audit-oriented working paper                          (审计)业务类工作底稿 `O0v2?/f0  
authorisation                                     授权 [4sbOl5y Z  
authorisation of transaction                       交易的授权 kG\+f>XQ  
availability                                         可获得性 (x#4BI}L9)  
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balance                                      余额；差额；平衡 /GfC/)1_  
balance sheet                                    资产负债表 *H:;pIWP  
bank                                                 银行 1R1J/Z*V/  
bank account                                    银行账户，银行户头 Z2hRTJJ[A  
bank statement                                 银行对账单 O`~T:N|D  
barter transaction                              易货交易，以物换物交易 wnhac}  
basis of audit                                    审计依据 S}ZM;M  
basis of preparation                                (会计报表的)编制基础 -F@Rpfrj_#  
book of account                               账目，账簿 c7
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borrowing                                         借款，贷款，借债 zj"J~s;?  
branch                                              分支，分支机构，分店 9C3q4.$D  
brought forward                                (账户余额等的)承上年，承上期，承上页 >8oRO  
budget                                              预算 C$ nT&06o  
building                                      建筑物；大楼 R:Z{, R+  
business conditions                                  业务情况，经营情况 9cX ~
 
business licence                               (企业等的)营业执照 Cc/?-0a2!  
business relation                                业务关系 |cUlXg=  
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