[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 fLAF/#\2  
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审计词汇英汉对照 JPG!c
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ability to continue as a going concern               持续经营能力 z<>_*Lfj  
acceptability                                     可接受性，可接受程度 t^5_;sJQ  
acceptable level of detection risk                     检查风险的可接受水平 {)qP34rM  
acceptance of engagement                       接受委托 cG:`Zj~4  
accepting the engagement for the first time              首次接受委托 v_0!uT5~NE  
access to asset                                         对资产的接触 X;:xGZ-oY  
according to                                     根据，依据，依照 _O%p{t'q<  
account balance                                账户余额 kVv <
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account for                                       对……进行会计处理，核算；解释 sBnPS[Oo  
accounting                                        会计，会计学 8B/9{8  
accounting advisory serve                        会计咨询服务 ,m,vo_Ub  
accounting firm                                 会计师事务所 rR~X>+K  
accounting information                      会计信息，会计资料 ~x:]ch|  
accounting period                             会计期间 #+0R!Y  
accounting policies                                   会计政策 6,1|y%(f  
accounting professional bodies                 会计职业组织，会计职业团体 x["  
accounting records                                   会计记录 )g_zPt  
accounting responsibility                           会计责任 ;[ueNP%*y|  
accounting service                             会计服务 !++62Lf  
accounting standards                                会计准则 Ui !|!V-  
Accounting Standards for Business Enterprises       企业会计准则 QOk"UP  
accounting system                             会计系统 u0b-JJ7)BQ  
accounting treatment                                会计处理 1,'^BgI,  
accuracy                                    准确性，精确性 &NeYKh?  
additional audit procedures                      追加审计程序 "lf3hWGw  
addressee                                         收件人，收信人 ]H~ ,K]@.  
Administration of State-owned Assets  (the～)     国有资产管理局 YWrY{6M  
administrative laws and regulations                 行政法规 g"S+V#R  
adverse impact                                 不利影响，负面影响 -<]_:Kf{;&  
adverse opinion                                反对意见 l$_rA~Mo  
advisory group                                  咨询组，顾问组 1C=P#MU`  
agency fee                                        代理费，代理费用 8 {%9%{  
aggregate                                          总计，合计为……
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alternation of document and record                 变造文件和记录 b]?;R  
alternative audit procedures                      替代审计程序，备选审计程序 $]JIA|  
amend                                              修改，修订 J6D$ i+  
amortisation                                      摊销 4ZpF1Zc4B  
analytical capacity                             分析能力 $4JX#lkt  
analytical procedures                               分析性程序 O/oYaAlFF@  
annual financial statements                        年度会计报表，年度财务报表 z|)1 l`  
appendix                                          附录，附表 v:1Vli.  
applicable                                         适用的 u#k, G`  
applicable laws and regulations                 适用的法规 fcXk]W  
application systems                                  应用系统 Vj`s_IPY  
apply consistently                              一贯地执行，一贯地实施 JBAK* g  
appropriate                                       适当的，合适的； _4B iF?1  
征用，挪用 %MZDm&f>Kk  
appropriate authorization                          适当的授权 l zP S RT  
appropriateness of audit evidence                    审计证据的适当性 J&65B./mD9  
approval                                    批准，核准 yc=#Jn?S  
assertion                                    (会计报表上的)认定；确认 @]wem  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 sNmC#,  
asset                                                 资产，财产 @i-@mxk6<  
asset restructuring                             资产重组 FKnQwX. 0  
assignment of duties                                 职责的划分 #'J7Wy
 
assistant                                     助理，助理人员 6-14Htsk6  
associated company                                 联属公司，联营公司 1'm`SRX#e  
association                                        联合，结合；协会，社团 ef:$1VIBda  
assumption                                       假设，假定 JO{- P  
at a given date                                         在某一特定时日 J*KBG2+13  
attestation                                         鉴证，公证 4eL54).1O  
attestation service                             鉴证服务 } %CbZ/7&  
audit adjustment                                审计调整 <sYw%9V  
audit areas                                        审计领域 5>[s
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audit conclusion                                审计结论 ^^3va)1{!  
audit effectiveness                             审计效果 T^
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audit efficiency                                  审计效率 tSc>@Q_|  
audit engagement letter                      审计业务约定书 s1 ^mk]  
audit evidence                                          审计证据 _QUu'zJ  
audit fee                                    审计费 Mth`s{sATa  
audit files                                          审计档案 =)1YYJTe9  
audit findings                                     审计中发现的事项 `m;"I  
audit implementation stage                        审计实施阶段 * r4/|.l  
audit mark                                        审计标识 9iddanQA  
audit materiality                                 审计重要性 ) a\DS yr  
audit method                                     审计方法 G[<[#$(  
audit objective                                         审计目标，审计目的 \{=`F`oB=  
audit of financial statements                      会计报表审计，财务报表审计 U2>dwn  
audit opinion                                     审计意见 /0&:Yp=>  
audit period                                      被审计期间，被审计年度 5QFXj)hR+4  
audit plan                                          审计计划 m-S33PG{  
audit planning                                    编制审计计划，制定审计计划，审计计划 imCl{vt(kj  
audit planning stage                                  审计计划阶段 n 5*{hi  
audit procedure                                审计程序 mImbS)V  
audit programme                               审计程序表，具体审计计划 *5_8\7d  
audit report                                       审计报告 O-!fOdX8_k  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 ji)4WG/1  
audit report with a qualified opinion                 有保留意见的审计报告 /xm#:+Sc  
audit report with an adverse opinion                否定意见的审计报告 Q @OC=  
audit report with dual dates                      双重日期审计报告 W*rU,F|9  
audit reporting stage                                 审计报告阶段 &Bz7fKCo  
audit responsibility                                   审计责任 dIfs8%kl  
audit results                                      审计结果 G9y12HV  
audit risk                                          审计风险 L8w76|  
audit sampling                                          审计抽样 iraRB~  
audit sampling techniques                         审计抽样方法，审计抽样技术 ~eV!!38 J  
audit strategies                                  审计策略 )\D40,
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audit summary                                         审计总结，审计小结 [T[9*6 Kt  
audit team                                         审计小组 EfBVu  
audit test                                    审计测试 V3A>Ag+^~  
audit trail                                          审计轨迹 +x9"#0|k;  
audit work                                        审计工作 R4~zL!7;  
audit working paper                                 审计工作底稿 HMS9y%zl/  
audited financial statement                        审计会计报表，已审计财务报表 +65~,e  
Auditing Guidelines (the～)                      审计规范指南 q'Pz3/mk  
auditing standards                             审计准则 t3#H@0<  
audit-oriented working paper                          (审计)业务类工作底稿 hr!f:D  
authorisation                                     授权 '
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authorisation of transaction                       交易的授权 Ij6Wz.*  
availability                                         可获得性 'K@{vB  
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balance                                      余额；差额；平衡 Msa6yD#  
balance sheet                                    资产负债表 kF+}.x%  
bank                                                 银行 ,JQxs7@2k  
bank account                                    银行账户，银行户头 'Elj"Iiu  
bank statement                                 银行对账单 (XG[_  
barter transaction                              易货交易，以物换物交易 !,6v=n[Nz  
basis of audit                                    审计依据 v<7Gln  
basis of preparation                                (会计报表的)编制基础 e
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book of account                               账目，账簿 4`UL1)A]  
borrowing                                         借款，贷款，借债 8pq-nuf |K  
branch                                              分支，分支机构，分店 ]Ic?:lKN  
brought forward                                (账户余额等的)承上年，承上期，承上页 -wfRR>)d  
budget                                              预算 3?*M{Y|  
building                                      建筑物；大楼 Y0X"Zw  
business conditions                                  业务情况，经营情况 Bd[L6J)  
business licence                               (企业等的)营业执照 4g6ksdFQ  
business relation                                业务关系 1t\b a1x  
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