[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 m2q;^o:J  
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审计词汇英汉对照 -b\V(@5  
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ability to continue as a going concern               持续经营能力 f@Rpb}zg+C  
acceptability                                     可接受性，可接受程度 n
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acceptable level of detection risk                     检查风险的可接受水平 |k
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acceptance of engagement                       接受委托 !QR?\9`  
accepting the engagement for the first time              首次接受委托 tZu*Asx7  
access to asset                                         对资产的接触 ^Ii \vk  
according to                                     根据，依据，依照 {_toh/8)r  
account balance                                账户余额 %f_OP$;fc  
account for                                       对……进行会计处理，核算；解释 #"p1Qea$  
accounting                                        会计，会计学 )Z8"uRTb0  
accounting advisory serve                        会计咨询服务 *J Y`.t  
accounting firm                                 会计师事务所 gUH'DS]{  
accounting information                      会计信息，会计资料 lc3 S|4  
accounting period                             会计期间 W^d4/]  
accounting policies                                   会计政策 yg-F J/  
accounting professional bodies                 会计职业组织，会计职业团体 K[LVT]3 n  
accounting records                                   会计记录 a
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accounting responsibility                           会计责任 nze1]3
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accounting service                             会计服务 |
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accounting standards                                会计准则 | 2.e0Z]k  
Accounting Standards for Business Enterprises       企业会计准则 &!DZW5  
accounting system                             会计系统 <qq'h  
accounting treatment                                会计处理 o(d_uJOB  
accuracy                                    准确性，精确性 *0&4mi8  
additional audit procedures                      追加审计程序 uO_,n  
addressee                                         收件人，收信人 aFr!PQp4{  
Administration of State-owned Assets  (the～)     国有资产管理局 3:~l2KIP4  
administrative laws and regulations                 行政法规 <5ft6a2fQ  
adverse impact                                 不利影响，负面影响 H#|Z8^ *Ds  
adverse opinion                                反对意见 >^H'ZYzw  
advisory group                                  咨询组，顾问组 \at-"[.  
agency fee                                        代理费，代理费用 "ji$@b_\?  
aggregate                                          总计，合计为…… .kbr?N,
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alternation of document and record                 变造文件和记录 ])QO%  
alternative audit procedures                      替代审计程序，备选审计程序 4kaE}u KU  
amend                                              修改，修订 %uz|NRB=  
amortisation                                      摊销 YV1a3  
analytical capacity                             分析能力 Wd^lt7(j  
analytical procedures                               分析性程序 Z[})40[M  
annual financial statements                        年度会计报表，年度财务报表 cZaF f?]k  
appendix                                          附录，附表 B-\,2rCCZ  
applicable                                         适用的 /zl3&~4  
applicable laws and regulations                 适用的法规 4/HY[FT  
application systems                                  应用系统 i?a,^UM5n[  
apply consistently                              一贯地执行，一贯地实施 wuIsO;}/9  
appropriate                                       适当的，合适的； 1Nl&4YLO  
征用，挪用 b(|%Gbg@c  
appropriate authorization                          适当的授权 MK-a$~<  
appropriateness of audit evidence                    审计证据的适当性 W>}Qer4  
approval                                    批准，核准 g{A3W) [ b  
assertion                                    (会计报表上的)认定；确认 <TLGfA1bC  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 !B [1zE  
asset                                                 资产，财产 v:veV.y  
asset restructuring                             资产重组 wGOMUWAt  
assignment of duties                                 职责的划分 2I]]WBW#:  
assistant                                     助理，助理人员 .8T\Nr\~2  
associated company                                 联属公司，联营公司 G
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association                                        联合，结合；协会，社团 JHvFIo   
assumption                                       假设，假定 W>p\O9BG  
at a given date                                         在某一特定时日 UOR _M 5  
attestation                                         鉴证，公证 < 72s7*Rv  
attestation service                             鉴证服务 U;x1}eFT  
audit adjustment                                审计调整 i(M(OR/4  
audit areas                                        审计领域 )3]83:lD2  
audit conclusion                                审计结论 j}|N^A_ S  
audit effectiveness                             审计效果 xZ^ywa_  
audit efficiency                                  审计效率 @DfkGm[%  
audit engagement letter                      审计业务约定书 ; @
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audit evidence                                          审计证据 -@%t"8  
audit fee                                    审计费 uIYcmF\?  
audit files                                          审计档案 +Fk4{p  
audit findings                                     审计中发现的事项 F3r S6_  
audit implementation stage                        审计实施阶段 %'{V%I
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audit mark                                        审计标识 *oEv,I_  
audit materiality                                 审计重要性 yD"]{  
audit method                                     审计方法 Qy{NS.T  
audit objective                                         审计目标，审计目的 ?JuX~{{.L  
audit of financial statements                      会计报表审计，财务报表审计 (y=dR1p  
audit opinion                                     审计意见 }x:\6 9$  
audit period                                      被审计期间，被审计年度 -/M9 vS  
audit plan                                          审计计划 JZ %`%rA  
audit planning                                    编制审计计划，制定审计计划，审计计划 beJZpg  
audit planning stage                                  审计计划阶段 R&NpdW N  
audit procedure                                审计程序 MS{Hz,I,  
audit programme                               审计程序表，具体审计计划 g/OI|1a  
audit report                                       审计报告 96vj)ql  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 e.h~[^zg  
audit report with a qualified opinion                 有保留意见的审计报告 `[X6#`<  
audit report with an adverse opinion                否定意见的审计报告 !aQIh  
audit report with dual dates                      双重日期审计报告 .>k=A|3G  
audit reporting stage                                 审计报告阶段 N1YgYL  
audit responsibility                                   审计责任 pt=7~ +r  
audit results                                      审计结果 ,"@w>WL<9  
audit risk                                          审计风险 |d~B]65t  
audit sampling                                          审计抽样 jZa25Z00  
audit sampling techniques                         审计抽样方法，审计抽样技术 q|n97.vD  
audit strategies                                  审计策略 nped  
audit summary                                         审计总结，审计小结 !IO&&\5  
audit team                                         审计小组 .KFA218h*x  
audit test                                    审计测试 9TqnzD  
audit trail                                          审计轨迹 s0gJ f[  
audit work                                        审计工作 w|&,I4["  
audit working paper                                 审计工作底稿 _mw13jcN]  
audited financial statement                        审计会计报表，已审计财务报表 La\Q'0  
Auditing Guidelines (the～)                      审计规范指南 J R/W9i  
auditing standards                             审计准则 +*n]tlk  
audit-oriented working paper                          (审计)业务类工作底稿 6e,Apj 0  
authorisation                                     授权 gr GhN q  
authorisation of transaction                       交易的授权 :[L{KFQU  
availability                                         可获得性 Pg7>ce  
B !K!)S^^Po?  
balance                                      余额；差额；平衡 ';_1rh   
balance sheet                                    资产负债表 /^d. &@*  
bank                                                 银行 '^hsH1  
bank account                                    银行账户，银行户头 )r=9]0=  
bank statement                                 银行对账单 b([:,T7  
barter transaction                              易货交易，以物换物交易 3b#L17D3_  
basis of audit                                    审计依据 +IvNyj|  
basis of preparation                                (会计报表的)编制基础 Pl_^nFm0  
book of account                               账目，账簿 <[bQo&B2 E  
borrowing                                         借款，贷款，借债 Ny[QT*nV  
branch                                              分支，分支机构，分店 NK8<= n%"  
brought forward                                (账户余额等的)承上年，承上期，承上页 7kdeYr~<1  
budget                                              预算
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building                                      建筑物；大楼 {yTpRQN~  
business conditions                                  业务情况，经营情况 HV8I nodi  
business licence                               (企业等的)营业执照 { E^U6@  
business relation                                业务关系 3+e4e  
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