[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 l%Fse&4\  
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审计词汇英汉对照 {R6Zwjs  
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ability to continue as a going concern               持续经营能力 IJb1) ZuR  
acceptability                                     可接受性，可接受程度 0ga1Yr]  
acceptable level of detection risk                     检查风险的可接受水平 N4JqW  
acceptance of engagement                       接受委托 W@uH!n>k  
accepting the engagement for the first time              首次接受委托 W> -E.#!_  
access to asset                                         对资产的接触 s5Bmv\e.i5  
according to                                     根据，依据，依照 W;)FNP|MT  
account balance                                账户余额 r>:7${pF  
account for                                       对……进行会计处理，核算；解释 ;Kd{h  
accounting                                        会计，会计学 9OO_Hp#|9  
accounting advisory serve                        会计咨询服务 $'mB8 S  
accounting firm                                 会计师事务所 .]sIoB-54  
accounting information                      会计信息，会计资料 ?H86Wbz  
accounting period                             会计期间 $y]||tX  
accounting policies                                   会计政策 *~lg U4  
accounting professional bodies                 会计职业组织，会计职业团体 Vlxb<$5Nh  
accounting records                                   会计记录 .8uwg@yD  
accounting responsibility                           会计责任 +hvIJv ?  
accounting service                             会计服务 BC0c c[x  
accounting standards                                会计准则 F~rYjAFTi  
Accounting Standards for Business Enterprises       企业会计准则 Gk]qE]hi  
accounting system                             会计系统 q9]^+8UP  
accounting treatment                                会计处理  W$VCST  
accuracy                                    准确性，精确性 yU8Y{o;:  
additional audit procedures                      追加审计程序 j7HlvoZV  
addressee                                         收件人，收信人 +` Y ?-  
Administration of State-owned Assets  (the～)     国有资产管理局 oJ;O>J@c  
administrative laws and regulations                 行政法规 oTV 8rG  
adverse impact                                 不利影响，负面影响 X!A]V:8dk  
adverse opinion                                反对意见 {@F["YPxy  
advisory group                                  咨询组，顾问组 >^\>-U|  
agency fee                                        代理费，代理费用 LXfeXWw?,  
aggregate                                          总计，合计为…… /5'<w(  
alternation of document and record                 变造文件和记录 '?>O  
alternative audit procedures                      替代审计程序，备选审计程序 i7!mMO8]  
amend                                              修改，修订 "i<3}6/*  
amortisation                                      摊销 1S.e5{  
analytical capacity                             分析能力 Kac j  
analytical procedures                               分析性程序 9xS`@ "`  
annual financial statements                        年度会计报表，年度财务报表 Y1ilH-8  
appendix                                          附录，附表 $^D(%  
applicable                                         适用的 R{Kd%Y:2Y  
applicable laws and regulations                 适用的法规 gl\$jDC9  
application systems                                  应用系统 V-U  ^O45  
apply consistently                              一贯地执行，一贯地实施 ?m r@B
 
appropriate                                       适当的，合适的； '<W,-i  
征用，挪用 4bJ2<j  
appropriate authorization                          适当的授权 7te!>gUW  
appropriateness of audit evidence                    审计证据的适当性 ~TK^aM   
approval                                    批准，核准 [ *a>{sO[  
assertion                                    (会计报表上的)认定；确认 GTIfrqT  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 &*:)5F5  
asset                                                 资产，财产 x^#{2}4u  
asset restructuring                             资产重组 'e)ze^Jq  
assignment of duties                                 职责的划分 V7'x? pt  
assistant                                     助理，助理人员 gsq[ 9  
associated company                                 联属公司，联营公司 h _7;UQH  
association                                        联合，结合；协会，社团 B+$Q"  
assumption                                       假设，假定 714nUA872  
at a given date                                         在某一特定时日 y^|3]G3  
attestation                                         鉴证，公证 T(Gf~0HYF  
attestation service                             鉴证服务 b|@op>UZ  
audit adjustment                                审计调整 adr^6n6v  
audit areas                                        审计领域 -V_S4|>   
audit conclusion                                审计结论 #cF8)GC  
audit effectiveness                             审计效果 H_f2:
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audit efficiency                                  审计效率 :yFCp@&  
audit engagement letter                      审计业务约定书 wQS w&G  
audit evidence                                          审计证据 jL).B&  
audit fee                                    审计费 \bl,_{z?  
audit files                                          审计档案 ^^Q32XC
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audit findings                                     审计中发现的事项 w8#>xV ^~  
audit implementation stage                        审计实施阶段 z>g& ?vo2  
audit mark                                        审计标识 RIqxM  
audit materiality                                 审计重要性 Q/`o6xv  
audit method                                     审计方法 0bL=l0N$W  
audit objective                                         审计目标，审计目的 !4.^@^L|\  
audit of financial statements                      会计报表审计，财务报表审计 cYn}we}7  
audit opinion                                     审计意见 @z JZoJL]J  
audit period                                      被审计期间，被审计年度 ea}KxLC`,  
audit plan                                          审计计划 aYCzb7  
audit planning                                    编制审计计划，制定审计计划，审计计划 ssbyvzQ  
audit planning stage                                  审计计划阶段 ~e~Mx=FT0  
audit procedure                                审计程序 @gGuV$Mw  
audit programme                               审计程序表，具体审计计划 OiEaVPSI;  
audit report                                       审计报告 0(f;am0y  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 oOSyOD  
audit report with a qualified opinion                 有保留意见的审计报告 PCnJ2  
audit report with an adverse opinion                否定意见的审计报告 3evfX[V#  
audit report with dual dates                      双重日期审计报告 >mSl~.I2  
audit reporting stage                                 审计报告阶段 VOOThdR  
audit responsibility                                   审计责任 '=Y~Ir+  
audit results                                      审计结果 "$;
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audit risk                                          审计风险 TmAb! Y|F  
audit sampling                                          审计抽样 V)jhyCL  
audit sampling techniques                         审计抽样方法，审计抽样技术 buyz>ICP  
audit strategies                                  审计策略 1Nu`@)D0  
audit summary                                         审计总结，审计小结 5)i0g  
audit team                                         审计小组 .u3W]5M|  
audit test                                    审计测试 nW*Oo|p~=  
audit trail                                          审计轨迹 ZP/=R<<  
audit work                                        审计工作 $gK>R5^G>  
audit working paper                                 审计工作底稿 E?o8 'r  
audited financial statement                        审计会计报表，已审计财务报表 <q=B(J'  
Auditing Guidelines (the～)                      审计规范指南 .
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auditing standards                             审计准则 T=Q{K|JE  
audit-oriented working paper                          (审计)业务类工作底稿 640V&<+v  
authorisation                                     授权 tV4aUve  
authorisation of transaction                       交易的授权 ^P`'qfZ  
availability                                         可获得性 :e vc  
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balance                                      余额；差额；平衡 ub&29Qte  
balance sheet                                    资产负债表 hIr^"kVK  
bank                                                 银行 VO?NrKyeW  
bank account                                    银行账户，银行户头 BEx^IQ2  
bank statement                                 银行对账单 5LH ]B  
barter transaction                              易货交易，以物换物交易 ;KN@v5`p  
basis of audit                                    审计依据 @eU /g![u  
basis of preparation                                (会计报表的)编制基础
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book of account                               账目，账簿 <9ph c  
borrowing                                         借款，贷款，借债 a,9GSKXo1  
branch                                              分支，分支机构，分店 9oz)E>K4f  
brought forward                                (账户余额等的)承上年，承上期，承上页 #+nv,?@  
budget                                              预算 }epN<DL  
building                                      建筑物；大楼 p4_uY7^6  
business conditions                                  业务情况，经营情况 aX:$Q }S  
business licence                               (企业等的)营业执照 n8,/olqwW  
business relation                                业务关系 }1 ^.A84a  
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