[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 o
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审计词汇英汉对照 M]pel\{M  
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ability to continue as a going concern               持续经营能力  : $u{  
acceptability                                     可接受性，可接受程度 'R-JQE-]  
acceptable level of detection risk                     检查风险的可接受水平 gGceK^#  
acceptance of engagement                       接受委托 >(YPkmH  
accepting the engagement for the first time              首次接受委托 -+Awm{X_@  
access to asset                                         对资产的接触 *+zy\AhkP  
according to                                     根据，依据，依照 0VWCm( f-  
account balance                                账户余额 I NFz X  
account for                                       对……进行会计处理，核算；解释 UeC%Wa<[  
accounting                                        会计，会计学 {&Gk.ODI7  
accounting advisory serve                        会计咨询服务 !S$oaCxM  
accounting firm                                 会计师事务所 6='_+{   
accounting information                      会计信息，会计资料 )Pa nJHtU  
accounting period                             会计期间 Uzm[e%/`  
accounting policies                                   会计政策 h)aWerzL  
accounting professional bodies                 会计职业组织，会计职业团体 Dq_{O  
accounting records                                   会计记录 *RqO3=  
accounting responsibility                           会计责任 FK/ro91L  
accounting service                             会计服务 b{ ubp  
accounting standards                                会计准则 dk, I?c&  
Accounting Standards for Business Enterprises       企业会计准则 QL|:(QM  
accounting system                             会计系统 GurE7J^=  
accounting treatment                                会计处理 +A&IxsTq5=  
accuracy                                    准确性，精确性 9-e[S3ziM  
additional audit procedures                      追加审计程序 'KIi!pA.  
addressee                                         收件人，收信人 xN":2qy#T  
Administration of State-owned Assets  (the～)     国有资产管理局 T(fR/~:z?  
administrative laws and regulations                 行政法规 |4 d{X@`&  
adverse impact                                 不利影响，负面影响 VNh,pQ(  
adverse opinion                                反对意见 Wy0a2Ve  
advisory group                                  咨询组，顾问组 eG2qOq$[  
agency fee                                        代理费，代理费用 K:Xrfn{s  
aggregate                                          总计，合计为…… PY3V
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alternation of document and record                 变造文件和记录 O7#}8-@}<u  
alternative audit procedures                      替代审计程序，备选审计程序 $dWl A<u  
amend                                              修改，修订 -EX3' [*'  
amortisation                                      摊销 WRU@i;l  
analytical capacity                             分析能力 Ar{=gENn  
analytical procedures                               分析性程序 lCs8`bYU  
annual financial statements                        年度会计报表，年度财务报表 h-v&I>  
appendix                                          附录，附表 :4L5@>b-  
applicable                                         适用的 =B 4gEWR  
applicable laws and regulations                 适用的法规 XC8z|A-@  
application systems                                  应用系统 ?p/kuv{\o#  
apply consistently                              一贯地执行，一贯地实施 B}xo|:f!zj  
appropriate                                       适当的，合适的； e|+;j}^C  
征用，挪用 \~1zAiSd>#  
appropriate authorization                          适当的授权 J\8l%4q3  
appropriateness of audit evidence                    审计证据的适当性 8T1DcA*  
approval                                    批准，核准 4 d1Y\  
assertion                                    (会计报表上的)认定；确认 K+TTYQ  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 (nZ=9+j]d  
asset                                                 资产，财产 TB3T:A>2  
asset restructuring                             资产重组 MBTt'6M  
assignment of duties                                 职责的划分 ~uD;_Y=u)r  
assistant                                     助理，助理人员 Iy 8E$B;  
associated company                                 联属公司，联营公司 g>oYEFFJ  
association                                        联合，结合；协会，社团 N55=&-p  
assumption                                       假设，假定 b42pLbpe'E  
at a given date                                         在某一特定时日 .$x[!fuuR&  
attestation                                         鉴证，公证 7!840 :a?+  
attestation service                             鉴证服务 D+U/]sW  
audit adjustment                                审计调整 `?|]:7'<  
audit areas                                        审计领域 UDi3dH=  
audit conclusion                                审计结论 fkUH]CdaB  
audit effectiveness                             审计效果 &CP@] pi9L  
audit efficiency                                  审计效率 .j'IYlv/P  
audit engagement letter                      审计业务约定书 }oxaB9r  
audit evidence                                          审计证据 7 V1k$S(  
audit fee                                    审计费 _q 9lr8hx  
audit files                                          审计档案 <{).x6  
audit findings                                     审计中发现的事项 zinl.8Uk  
audit implementation stage                        审计实施阶段 m_U6"\n 5  
audit mark                                        审计标识 EqDYQ 7  
audit materiality                                 审计重要性 u~T$F/]k>  
audit method                                     审计方法 L$kAe1 V^m  
audit objective                                         审计目标，审计目的 v{*X@)$  
audit of financial statements                      会计报表审计，财务报表审计 jN[6JY1  
audit opinion                                     审计意见 c\
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audit period                                      被审计期间，被审计年度 x$b[m20  
audit plan                                          审计计划 .A[.?7g  
audit planning                                    编制审计计划，制定审计计划，审计计划 {%k;V ~  
audit planning stage                                  审计计划阶段 &,kB7r"  
audit procedure                                审计程序 "._WdY [  
audit programme                               审计程序表，具体审计计划 3#ZKuGg=  
audit report                                       审计报告 Wjk;"_"gd  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 uR@Wv^  
audit report with a qualified opinion                 有保留意见的审计报告 MifgRUe  
audit report with an adverse opinion                否定意见的审计报告 2o5<nGn  
audit report with dual dates                      双重日期审计报告 9i[2z:4HJ  
audit reporting stage                                 审计报告阶段 12DdUPOi  
audit responsibility                                   审计责任 l6U'  
audit results                                      审计结果 &!~n=]*sz  
audit risk                                          审计风险 p00Bg o  
audit sampling                                          审计抽样 |]3);^0  
audit sampling techniques                         审计抽样方法，审计抽样技术 4<>:]  
audit strategies                                  审计策略 cMk%]qfVo8  
audit summary                                         审计总结，审计小结 ~u&O  
audit team                                         审计小组 S_;:iC]B  
audit test                                    审计测试 qtQ:7WO  
audit trail                                          审计轨迹 $^aXVy5p  
audit work                                        审计工作 Xz@;`>8i  
audit working paper                                 审计工作底稿 ~:b~f]lO  
audited financial statement                        审计会计报表，已审计财务报表 ? bg pUv  
Auditing Guidelines (the～)                      审计规范指南 KgAX0dM  
auditing standards                             审计准则 Y6DiISl  
audit-oriented working paper                          (审计)业务类工作底稿 `B0*/ml  
authorisation                                     授权 ;-Dd\\)p  
authorisation of transaction                       交易的授权 0x/V1?gm  
availability                                         可获得性 fy4JW,c  
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balance                                      余额；差额；平衡 -dN;\x  
balance sheet                                    资产负债表 ?qW|k6{O  
bank                                                 银行 5|t&qUV  
bank account                                    银行账户，银行户头 GV[BpH  
bank statement                                 银行对账单 li XD2N  
barter transaction                              易货交易，以物换物交易 gb ZX'D  
basis of audit                                    审计依据 =gyK*F(RK  
basis of preparation                                (会计报表的)编制基础 LMzYsXG*[  
book of account                               账目，账簿 }X :r:{r  
borrowing                                         借款，贷款，借债 sb5kexGxkc  
branch                                              分支，分支机构，分店 sgsMlZ 3/  
brought forward                                (账户余额等的)承上年，承上期，承上页 jC8BLyGE_  
budget                                              预算 uCr  
building                                      建筑物；大楼 \R t  
business conditions                                  业务情况，经营情况 8rNxd=!  
business licence                               (企业等的)营业执照 dju{&wo~4  
business relation                                业务关系 qz2d'OhmtH  
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