[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 83S],L  
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审计词汇英汉对照 6@T_1  
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ability to continue as a going concern               持续经营能力 nZ{~@E2  
acceptability                                     可接受性，可接受程度 5X  
acceptable level of detection risk                     检查风险的可接受水平 eQ*gnV}rE%  
acceptance of engagement                       接受委托 M0^r!f>O  
accepting the engagement for the first time              首次接受委托 0xPML}|V  
access to asset                                         对资产的接触 6Fm.^9@  
according to                                     根据，依据，依照 >_5D`^   
account balance                                账户余额 P[Qr[74)  
account for                                       对……进行会计处理，核算；解释 m,*f6g  
accounting                                        会计，会计学 *fjarZu  
accounting advisory serve                        会计咨询服务 >z(6ADq  
accounting firm                                 会计师事务所 '- Z4GcL  
accounting information                      会计信息，会计资料 s6qe5[  
accounting period                             会计期间 ;B7>/q;g  
accounting policies                                   会计政策 v+\E%H  
accounting professional bodies                 会计职业组织，会计职业团体 C&"8A\we  
accounting records                                   会计记录 ?"L>jr(  
accounting responsibility                           会计责任 i4->XvC  
accounting service                             会计服务 wngxVhu8Ld  
accounting standards                                会计准则 !x,3k\M  
Accounting Standards for Business Enterprises       企业会计准则 T*$uc,  
accounting system                             会计系统 /]YK:7*98  
accounting treatment                                会计处理 '2%hc\P6P  
accuracy                                    准确性，精确性 oXGf#>keg  
additional audit procedures                      追加审计程序 mhcJ0\@_  
addressee                                         收件人，收信人 ag] nV E/  
Administration of State-owned Assets  (the～)     国有资产管理局 EmLPq!C  
administrative laws and regulations                 行政法规 )of_"gZ$3A  
adverse impact                                 不利影响，负面影响 4=1lyw  
adverse opinion                                反对意见 /R^!~J50  
advisory group                                  咨询组，顾问组 uH]^/'8vBd  
agency fee                                        代理费，代理费用 `pLp+#1 `R  
aggregate                                          总计，合计为…… 6k^ vF~  
alternation of document and record                 变造文件和记录 )hn,rmn (P  
alternative audit procedures                      替代审计程序，备选审计程序  f(9w FT  
amend                                              修改，修订 mNV4"lNR  
amortisation                                      摊销 X-t4irZ)  
analytical capacity                             分析能力 hI?<F^b  
analytical procedures                               分析性程序 FCI38?`%  
annual financial statements                        年度会计报表，年度财务报表 JhuKW>7  
appendix                                          附录，附表 %,>,J`  
applicable                                         适用的 8y+Gvk:  
applicable laws and regulations                 适用的法规 uz*C`T0:rj  
application systems                                  应用系统 ;7qk9rz4  
apply consistently                              一贯地执行，一贯地实施 ~r!jVK>^  
appropriate                                       适当的，合适的； NeNKOW#X  
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appropriate authorization                          适当的授权 ."3
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appropriateness of audit evidence                    审计证据的适当性 S:DB%V3  
approval                                    批准，核准 2y,~i;;_  
assertion                                    (会计报表上的)认定；确认 ==IL63  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 !vG._7lPp  
asset                                                 资产，财产 +L_.XToq-  
asset restructuring                             资产重组 iPHMyxT+S  
assignment of duties                                 职责的划分 L!{^^7  
assistant                                     助理，助理人员 J\2F%kBej?  
associated company                                 联属公司，联营公司 HI:E&20y  
association                                        联合，结合；协会，社团 `UeF3~)>E  
assumption                                       假设，假定 u} KiSZxt  
at a given date                                         在某一特定时日 +LrW#K;  
attestation                                         鉴证，公证 \2~.r/`1  
attestation service                             鉴证服务 ZW,PZ<  
audit adjustment                                审计调整 /ZD/!YD&R  
audit areas                                        审计领域 1f~_ # EIC  
audit conclusion                                审计结论 HLk/C[`u,  
audit effectiveness                             审计效果 1)k))w9  
audit efficiency                                  审计效率 r
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audit engagement letter                      审计业务约定书 _)^(-}(_D  
audit evidence                                          审计证据 .}j @(D  
audit fee                                    审计费 3fBq~Q  
audit files                                          审计档案 Ws(BouJ  
audit findings                                     审计中发现的事项 mD|<qsY)  
audit implementation stage                        审计实施阶段 lJq %me;4m  
audit mark                                        审计标识 :<nL9y jt  
audit materiality                                 审计重要性 8lbNw_U  
audit method                                     审计方法 # VR}6Jv  
audit objective                                         审计目标，审计目的 I|BLAm6j  
audit of financial statements                      会计报表审计，财务报表审计 ULsz<Hj  
audit opinion                                     审计意见 }_u)3X.O  
audit period                                      被审计期间，被审计年度 8whjPn0  
audit plan                                          审计计划 F2+lwycY  
audit planning                                    编制审计计划，制定审计计划，审计计划 *6k (xL  
audit planning stage                                  审计计划阶段 F[~qg S*;  
audit procedure                                审计程序 <$ '#@jW  
audit programme                               审计程序表，具体审计计划 &4DvZq=  
audit report                                       审计报告 k9Yr&8B  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 u*H2kn[DU  
audit report with a qualified opinion                 有保留意见的审计报告 n) `4*d$`  
audit report with an adverse opinion                否定意见的审计报告 <f:b%Pm7  
audit report with dual dates                      双重日期审计报告 k \]@  
audit reporting stage                                 审计报告阶段 pQW^lqwZ:6  
audit responsibility                                   审计责任 i"_JF-IbN  
audit results                                      审计结果 vW~_+:),e  
audit risk                                          审计风险 f61
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audit sampling                                          审计抽样 g2F~0%HY  
audit sampling techniques                         审计抽样方法，审计抽样技术 >N44&W  
audit strategies                                  审计策略 \QYs(nm?k  
audit summary                                         审计总结，审计小结 {*te wF)|  
audit team                                         审计小组 ?ILNp`k  
audit test                                    审计测试 XMuZ
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audit trail                                          审计轨迹 ,{YC|uB  
audit work                                        审计工作 =g?r.;OO  
audit working paper                                 审计工作底稿 W5sVQ`S-  
audited financial statement                        审计会计报表，已审计财务报表 o 1YhYA  
Auditing Guidelines (the～)                      审计规范指南 69rVW~Z  
auditing standards                             审计准则 .\< \J|3  
audit-oriented working paper                          (审计)业务类工作底稿 \b~zyt6-  
authorisation                                     授权 {"s9A&  
authorisation of transaction                       交易的授权 [NC^v.[1[  
availability                                         可获得性 ijC;"j/(  
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balance                                      余额；差额；平衡 5tQffo8t  
balance sheet                                    资产负债表 bQ_i&t\yzB  
bank                                                 银行 #F [6$. Gr  
bank account                                    银行账户，银行户头 DlTV1X-^1  
bank statement                                 银行对账单 c1b@3  
barter transaction                              易货交易，以物换物交易 vR#A7y @!  
basis of audit                                    审计依据 ^oaG.)3  
basis of preparation                                (会计报表的)编制基础 r+\it&cW+  
book of account                               账目，账簿 Bxz{rR0XV  
borrowing                                         借款，贷款，借债 &zUo",}9  
branch                                              分支，分支机构，分店 iZ)7%R?5  
brought forward                                (账户余额等的)承上年，承上期，承上页 FL0[V,  
budget                                              预算 bm(0raugs  
building                                      建筑物；大楼 XWk/S $-d  
business conditions                                  业务情况，经营情况 &\K,kS[.r  
business licence                               (企业等的)营业执照 +)Z,%\)Z  
business relation                                业务关系 0d.lF:  
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