[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 in|7ucSlg  
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审计词汇英汉对照 \7?MUa.4  
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ability to continue as a going concern               持续经营能力 u+T, n  
acceptability                                     可接受性，可接受程度 ]d;/6R+Vs  
acceptable level of detection risk                     检查风险的可接受水平 ,oVBgCf  
acceptance of engagement                       接受委托 ml \yc'  
accepting the engagement for the first time              首次接受委托 ])";Z  
access to asset                                         对资产的接触 RJm8K,3#  
according to                                     根据，依据，依照 "S} hcAL/  
account balance                                账户余额 ! 6`nN1A  
account for                                       对……进行会计处理，核算；解释 {Ao^3vB  
accounting                                        会计，会计学 u>Kvub  
accounting advisory serve                        会计咨询服务 p%qL0   
accounting firm                                 会计师事务所 !ZcALtq  
accounting information                      会计信息，会计资料 m!>'}z  
accounting period                             会计期间 -5*;J&.   
accounting policies                                   会计政策 ]=$ay0HC  
accounting professional bodies                 会计职业组织，会计职业团体 -]MP,P%  
accounting records                                   会计记录 |?b"my$g$  
accounting responsibility                           会计责任 ~_\2\6%1^n  
accounting service                             会计服务 oU6g5  
accounting standards                                会计准则 s,q!(\{Pv  
Accounting Standards for Business Enterprises       企业会计准则 q\=[
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accounting system                             会计系统 #SUq.A  
accounting treatment                                会计处理 ^]K)V  
accuracy                                    准确性，精确性 ~x\Q\Cxp  
additional audit procedures                      追加审计程序 Q&\ksM  
addressee                                         收件人，收信人 `I<|*vW u  
Administration of State-owned Assets  (the～)     国有资产管理局 nUu|}11(  
administrative laws and regulations                 行政法规 ^^(ZK 6d  
adverse impact                                 不利影响，负面影响 O/"&?)[v  
adverse opinion                                反对意见 Hs!CJ(0"y  
advisory group                                  咨询组，顾问组 $f\-.7OD  
agency fee                                        代理费，代理费用 mTbPzZ4  
aggregate                                          总计，合计为…… cHd39H9  
alternation of document and record                 变造文件和记录 FC
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alternative audit procedures                      替代审计程序，备选审计程序 PQ|x?98  
amend                                              修改，修订 he6) L6T  
amortisation                                      摊销 {u][q &n  
analytical capacity                             分析能力 q/zdd3a  
analytical procedures                               分析性程序  'Z}$V*  
annual financial statements                        年度会计报表，年度财务报表 ~hX'FV  
appendix                                          附录，附表 9e6{(  
applicable                                         适用的 M57(,#g  
applicable laws and regulations                 适用的法规 5qko`r@#  
application systems                                  应用系统 $5[RR  
apply consistently                              一贯地执行，一贯地实施 B75SLK:h=  
appropriate                                       适当的，合适的； t,YAk ?}  
征用，挪用 <6
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appropriate authorization                          适当的授权 (]dZ+"O{  
appropriateness of audit evidence                    审计证据的适当性 sP8B?Tn1W  
approval                                    批准，核准 7 {<lH%Tn  
assertion                                    (会计报表上的)认定；确认 |e(x< [s5  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 zK;t041e  
asset                                                 资产，财产 (q 7mzZY  
asset restructuring                             资产重组 )9,"~P2[R  
assignment of duties                                 职责的划分 s os&  
assistant                                     助理，助理人员 .;s4T?j@w  
associated company                                 联属公司，联营公司 S?<Qa;  
association                                        联合，结合；协会，社团 #d(r^U#I  
assumption                                       假设，假定 +r"$?bw'  
at a given date                                         在某一特定时日 6.=b^6MV  
attestation                                         鉴证，公证 mK4A/bsE  
attestation service                             鉴证服务 w
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audit adjustment                                审计调整 8tk`1E8!j  
audit areas                                        审计领域
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audit conclusion                                审计结论 85]UrwlA4  
audit effectiveness                             审计效果 ay.IK
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audit efficiency                                  审计效率 zvj\n9H  
audit engagement letter                      审计业务约定书 ,|/$
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audit evidence                                          审计证据 sP7(1)\  
audit fee                                    审计费 "f+2_8%s+  
audit files                                          审计档案 {5`?0+  
audit findings                                     审计中发现的事项 WdnP[x9  
audit implementation stage                        审计实施阶段 egvWPht'_  
audit mark                                        审计标识 4dAhJjhgD  
audit materiality                                 审计重要性 b*i+uV?  
audit method                                     审计方法 <NO~TBHF  
audit objective                                         审计目标，审计目的 ^DOcw@Z6HC  
audit of financial statements                      会计报表审计，财务报表审计 ?HTwTi5!)  
audit opinion                                     审计意见 ?;Qk!t2U  
audit period                                      被审计期间，被审计年度 %{"STbO#>  
audit plan                                          审计计划 .S;/v--F  
audit planning                                    编制审计计划，制定审计计划，审计计划 RCr:2 Iz  
audit planning stage                                  审计计划阶段 dQb?Zi7g  
audit procedure                                审计程序 \8ZNXCP  
audit programme                               审计程序表，具体审计计划 hpu(MX\  
audit report                                       审计报告 &2J|v#$F  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 'cv/"26#  
audit report with a qualified opinion                 有保留意见的审计报告 ?9cy5z[  
audit report with an adverse opinion                否定意见的审计报告 P8f-&(  
audit report with dual dates                      双重日期审计报告 AH
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audit reporting stage                                 审计报告阶段 3-5lO#&#  
audit responsibility                                   审计责任 QkbN2mFv%  
audit results                                      审计结果 kLP^q+$u)!  
audit risk                                          审计风险 )g9qkQ8q  
audit sampling                                          审计抽样 D6pk!mS  
audit sampling techniques                         审计抽样方法，审计抽样技术 eNX-2S  
audit strategies                                  审计策略 Nx__zC^r  
audit summary                                         审计总结，审计小结 5l#)tX.by  
audit team                                         审计小组 B=7L+6  
audit test                                    审计测试 c-F&4V  
audit trail                                          审计轨迹 \kx9V|A'  
audit work                                        审计工作 @B6[RZ
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audit working paper                                 审计工作底稿 *0@e_h  
audited financial statement                        审计会计报表，已审计财务报表 v*pVcBY>  
Auditing Guidelines (the～)                      审计规范指南 DWG}}vN:&  
auditing standards                             审计准则 ak zb<aT  
audit-oriented working paper                          (审计)业务类工作底稿 vjb{h'v  
authorisation                                     授权 D? ($R9t  
authorisation of transaction                       交易的授权 smggr{-  
availability                                         可获得性 l;
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B 'Tn $lh  
balance                                      余额；差额；平衡 Jx]`!dP3  
balance sheet                                    资产负债表 !TcjB;q'  
bank                                                 银行 P<1zXs.H  
bank account                                    银行账户，银行户头 s$;v )w$  
bank statement                                 银行对账单 Tym!7H2  
barter transaction                              易货交易，以物换物交易 J{Jxb1:c  
basis of audit                                    审计依据 %/7`G-a.B  
basis of preparation                                (会计报表的)编制基础 j,Y=GjfGM  
book of account                               账目，账簿 c72/e 7gV  
borrowing                                         借款，贷款，借债 g?ft;kR6S  
branch                                              分支，分支机构，分店 Q_Rr5/  
brought forward                                (账户余额等的)承上年，承上期，承上页 =B\?(  
budget                                              预算 <q|19
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building                                      建筑物；大楼 iiu\_ a=0b  
business conditions                                  业务情况，经营情况 PF~&!~S>W  
business licence                               (企业等的)营业执照 hikun2  
business relation                                业务关系 ;]gph)2cd  
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