[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 54=}GnZN  
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审计词汇英汉对照  pz$_W  
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ability to continue as a going concern               持续经营能力 N%O
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acceptability                                     可接受性，可接受程度 Y.E?;iS
  
acceptable level of detection risk                     检查风险的可接受水平 3nwz <P  
acceptance of engagement                       接受委托 BpH|/7  
accepting the engagement for the first time              首次接受委托 ?^U c=  
access to asset                                         对资产的接触 ~Y% : 3  
according to                                     根据，依据，依照 M6\7FP6G  
account balance                                账户余额 e d_m +NM  
account for                                       对……进行会计处理，核算；解释 /a%*u6z@  
accounting                                        会计，会计学 =Wj{]&`  
accounting advisory serve                        会计咨询服务 {n\6BT
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accounting firm                                 会计师事务所 fzl=d_  
accounting information                      会计信息，会计资料 O8gfiQqF&  
accounting period                             会计期间 _=uviMuE  
accounting policies                                   会计政策 9KXym
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accounting professional bodies                 会计职业组织，会计职业团体 YQ52~M0L  
accounting records                                   会计记录 .Nc_n5D
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accounting responsibility                           会计责任 s){Q& E~X  
accounting service                             会计服务 >Z}@7$(7!~  
accounting standards                                会计准则 :H{Bb{B%  
Accounting Standards for Business Enterprises       企业会计准则 \F[ n`C"Is  
accounting system                             会计系统 kr#I{gF  
accounting treatment                                会计处理 `%uK0qw"  
accuracy                                    准确性，精确性 R^w}o,/  
additional audit procedures                      追加审计程序 &uPDZ#C-  
addressee                                         收件人，收信人
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Administration of State-owned Assets  (the～)     国有资产管理局 1XCmMZ  
administrative laws and regulations                 行政法规 `y'aH 'EEd  
adverse impact                                 不利影响，负面影响 gNTh% e  
adverse opinion                                反对意见  ^=k{~  
advisory group                                  咨询组，顾问组 zFOL(s.h|0  
agency fee                                        代理费，代理费用 L/)B}8m\  
aggregate                                          总计，合计为…… +mi
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alternation of document and record                 变造文件和记录 Ym'7vW#~  
alternative audit procedures                      替代审计程序，备选审计程序 +uELTHH=  
amend                                              修改，修订 p/N62G  
amortisation                                      摊销 ZlrhC= 0  
analytical capacity                             分析能力 0F1u W>D1  
analytical procedures                               分析性程序 `T=1<Twc  
annual financial statements                        年度会计报表，年度财务报表 G,B?&gFX  
appendix                                          附录，附表 V(r`. 75  
applicable                                         适用的 b) Ux3PB  
applicable laws and regulations                 适用的法规 +ZX.1[O  
application systems                                  应用系统 >zFD$  
apply consistently                              一贯地执行，一贯地实施 \p3v#0R{  
appropriate                                       适当的，合适的； l/M[am  
征用，挪用 q4+Yv2e <r  
appropriate authorization                          适当的授权 5\&]J7(  
appropriateness of audit evidence                    审计证据的适当性 O)`Gzx*ShU  
approval                                    批准，核准 o~;M"  
assertion                                    (会计报表上的)认定；确认 )L >Q;'  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 !x8kB Di,  
asset                                                 资产，财产 zXjwnep  
asset restructuring                             资产重组 ~?CS_B *  
assignment of duties                                 职责的划分 {gw[%[ZM  
assistant                                     助理，助理人员 pUGN!3
 
associated company                                 联属公司，联营公司
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association                                        联合，结合；协会，社团 C;ptir1G;  
assumption                                       假设，假定 _\UIc;3Gl  
at a given date                                         在某一特定时日 !O8.#+  
attestation                                         鉴证，公证 oJh"@6u6K  
attestation service                             鉴证服务 7C?E z%a@  
audit adjustment                                审计调整 *y?[<2"$
 
audit areas                                        审计领域 .+HcAx{/2  
audit conclusion                                审计结论 **n y!  
audit effectiveness                             审计效果 ncj!KyU  
audit efficiency                                  审计效率 B>,A(X&  
audit engagement letter                      审计业务约定书 q=+wI"[  
audit evidence                                          审计证据 0X#+#[W  
audit fee                                    审计费 AJdp6@O+  
audit files                                          审计档案 }1Z6e[K?  
audit findings                                     审计中发现的事项 WU7cF81$  
audit implementation stage                        审计实施阶段 Bh,Q8%\6  
audit mark                                        审计标识 NZP7r;u  
audit materiality                                 审计重要性 @+E7w6>%  
audit method                                     审计方法
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audit objective                                         审计目标，审计目的 9>;} /*:H  
audit of financial statements                      会计报表审计，财务报表审计 UhdqY]  
audit opinion                                     审计意见 3Soy3Xp  
audit period                                      被审计期间，被审计年度 p_r4^p\  
audit plan                                          审计计划 8+ hhdy*b  
audit planning                                    编制审计计划，制定审计计划，审计计划 - zQ<ZE  
audit planning stage                                  审计计划阶段 HD H  
audit procedure                                审计程序 ;t!9]1  
audit programme                               审计程序表，具体审计计划 Cdmy.gx^  
audit report                                       审计报告 5D L,U(Y  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 mqw 84u  
audit report with a qualified opinion                 有保留意见的审计报告 >uHb ^  
audit report with an adverse opinion                否定意见的审计报告 B$j' /e-Zk  
audit report with dual dates                      双重日期审计报告 R(`]n!V2  
audit reporting stage                                 审计报告阶段 \?dTH:v/E  
audit responsibility                                   审计责任 `,P >mp)uU  
audit results                                      审计结果 q~M2:SN@X  
audit risk                                          审计风险 F 3s?&T)[G  
audit sampling                                          审计抽样 >:$"a  
audit sampling techniques                         审计抽样方法，审计抽样技术 FB_NkXR  
audit strategies                                  审计策略 \OY}GR
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audit summary                                         审计总结，审计小结 9DPb|+O-  
audit team                                         审计小组 |EEi&GOR(y  
audit test                                    审计测试 wV>c" J  
audit trail                                          审计轨迹 7f r>ZY^  
audit work                                        审计工作 (0}j]p'w  
audit working paper                                 审计工作底稿 SiR\a!,C  
audited financial statement                        审计会计报表，已审计财务报表 R>HY:-2  
Auditing Guidelines (the～)                      审计规范指南 [8z&-'J=  
auditing standards                             审计准则 "k, K~@}  
audit-oriented working paper                          (审计)业务类工作底稿 U!Mf]3  
authorisation                                     授权 mV;3ILO  
authorisation of transaction                       交易的授权 _#vGs:-x&  
availability                                         可获得性 1$(  
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balance                                      余额；差额；平衡 #Cx%OIi[f  
balance sheet                                    资产负债表 shzG Eb  
bank                                                 银行 ju.OW`GM  
bank account                                    银行账户，银行户头 bw5T2wYZ  
bank statement                                 银行对账单 Eu4 &-i  
barter transaction                              易货交易，以物换物交易 CI
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basis of audit                                    审计依据 61>f(?s  
basis of preparation                                (会计报表的)编制基础 AqqHD=Yp  
book of account                               账目，账簿 WUY,. 8  
borrowing                                         借款，贷款，借债 gwq`_/d}  
branch                                              分支，分支机构，分店 .<.#aY;N  
brought forward                                (账户余额等的)承上年，承上期，承上页 dN0mYlu1|  
budget                                              预算 ~1ps7[  
building                                      建筑物；大楼 %"+4 D,'l  
business conditions                                  业务情况，经营情况 sUV>@UMnu  
business licence                               (企业等的)营业执照 LuL$v+`  
business relation                                业务关系 ~j]d
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