[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 :KLD~k7yA(  
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审计词汇英汉对照 >>r:L3<!  
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ability to continue as a going concern               持续经营能力 p3o?_ !Z  
acceptability                                     可接受性，可接受程度 ._Xtb,p{  
acceptable level of detection risk                     检查风险的可接受水平 ||=Duk  
acceptance of engagement                       接受委托 i]z i[Zo$  
accepting the engagement for the first time              首次接受委托 kR]SxG9  
access to asset                                         对资产的接触 nmGHJb,$  
according to                                     根据，依据，依照 O~el2  
account balance                                账户余额 bRK9Qt#3  
account for                                       对……进行会计处理，核算；解释 [)A#9L~s=  
accounting                                        会计，会计学 ~aG-^BAS  
accounting advisory serve                        会计咨询服务 ULjzhy+(8  
accounting firm                                 会计师事务所 s|T7)PgR  
accounting information                      会计信息，会计资料 $5r,Q{;$  
accounting period                             会计期间
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accounting policies                                   会计政策 gOM`I+CwT  
accounting professional bodies                 会计职业组织，会计职业团体 KF)i66  
accounting records                                   会计记录 @
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accounting responsibility                           会计责任 }[`?#`sW  
accounting service                             会计服务 #Au&2_O  
accounting standards                                会计准则 6pR#z@,  
Accounting Standards for Business Enterprises       企业会计准则 GB3B4)cX4Y  
accounting system                             会计系统 $NHWg(/R@  
accounting treatment                                会计处理 r `dU (T!  
accuracy                                    准确性，精确性 ltR^IiA}  
additional audit procedures                      追加审计程序 ]o$/xP  
addressee                                         收件人，收信人 VHCzlg  
Administration of State-owned Assets  (the～)     国有资产管理局 <*(R+to^d  
administrative laws and regulations                 行政法规 (xed(uFEK  
adverse impact                                 不利影响，负面影响 `WS_*fJ5  
adverse opinion                                反对意见 . $YF|v[=  
advisory group                                  咨询组，顾问组 F.D 1;,x  
agency fee                                        代理费，代理费用 C6~dN&q  
aggregate                                          总计，合计为…… )g_zPt  
alternation of document and record                 变造文件和记录 bf/loMtD  
alternative audit procedures                      替代审计程序，备选审计程序 CaBS0' n  
amend                                              修改，修订 (02(:;1  
amortisation                                      摊销 dAl<'~g  
analytical capacity                             分析能力 u0b-JJ7)BQ  
analytical procedures                               分析性程序 1,'^BgI,  
annual financial statements                        年度会计报表，年度财务报表 &NeYKh?  
appendix                                          附录，附表 "lf3hWGw  
applicable                                         适用的 ]H~ ,K]@.  
applicable laws and regulations                 适用的法规 .`N`M9  
application systems                                  应用系统 d A{Jk  
apply consistently                              一贯地执行，一贯地实施 >r3< O=Z7  
appropriate                                       适当的，合适的； RJ4mlW  
征用，挪用 >:&p(eu)L0  
appropriate authorization                          适当的授权 0f/!|c  
appropriateness of audit evidence                    审计证据的适当性 FSs$ ] d;  
approval                                    批准，核准 Tpx,41(k  
assertion                                    (会计报表上的)认定；确认 :0/o?'s  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 @!3^/D3  
asset                                                 资产，财产 8T )ELhTj  
asset restructuring                             资产重组 D(U3zXdO  
assignment of duties                                 职责的划分 a&Du5(r;!  
assistant                                     助理，助理人员 bGc|SF<V  
associated company                                 联属公司，联营公司 #`0z=w/)  
association                                        联合，结合；协会，社团 "IJMvTmj  
assumption                                       假设，假定 C)p<
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at a given date                                         在某一特定时日 v=1S
  
attestation                                         鉴证，公证 =[os< +  
attestation service                             鉴证服务 #-j! ;?  
audit adjustment                                审计调整 _4B iF?1  
audit areas                                        审计领域 9= $,]M  
audit conclusion                                审计结论 ]},Q`n>$
 
audit effectiveness                             审计效果 j YID44$  
audit efficiency                                  审计效率 +\vY;!^  
audit engagement letter                      审计业务约定书 ik0Q^^1?Y  
audit evidence                                          审计证据 .e
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audit fee                                    审计费 s^'#"`!v=  
audit files                                          审计档案 ^Jl!WH=20}  
audit findings                                     审计中发现的事项 ~{Rt4o _W  
audit implementation stage                        审计实施阶段 C+m^Z[
 
audit mark                                        审计标识 Ds,"E#?  
audit materiality                                 审计重要性 i}F;fWZ`  
audit method                                     审计方法 JO{- P  
audit objective                                         审计目标，审计目的 J*KBG2+13  
audit of financial statements                      会计报表审计，财务报表审计 fUKdC\WL  
audit opinion                                     审计意见 } %CbZ/7&  
audit period                                      被审计期间，被审计年度 <sYw%9V  
audit plan                                          审计计划 Y_>-p(IH  
audit planning                                    编制审计计划，制定审计计划，审计计划 j{Jc6U  
audit planning stage                                  审计计划阶段 (`.qG &6p  
audit procedure                                审计程序 X3L[y\  
audit programme                               审计程序表，具体审计计划 f<4q]HCa  
audit report                                       审计报告 A6y~_dt  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 pjs9b%.  
audit report with a qualified opinion                 有保留意见的审计报告 !2U7gVt
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audit report with an adverse opinion                否定意见的审计报告 \ +-hn  
audit report with dual dates                      双重日期审计报告 [piF MxZP  
audit reporting stage                                 审计报告阶段 SY>,kwHO  
audit responsibility                                   审计责任 7a]Zws  
audit results                                      审计结果 #0<y0uJ(y  
audit risk                                          审计风险  [Ro0eH  
audit sampling                                          审计抽样 m<,G:?RM  
audit sampling techniques                         审计抽样方法，审计抽样技术 Fif^V  
audit strategies                                  审计策略  )P9{47  
audit summary                                         审计总结，审计小结 A.C278^O8  
audit team                                         审计小组 <Bb<?7q$ld  
audit test                                    审计测试 '[yqi1 &  
audit trail                                          审计轨迹 Q1I_=fT  
audit work                                        审计工作 IL2Gsj)M  
audit working paper                                 审计工作底稿 0H&U=9'YT
 
audited financial statement                        审计会计报表，已审计财务报表 9_A0:S9Z  
Auditing Guidelines (the～)                      审计规范指南 MD ?F1l"}%  
auditing standards                             审计准则 K!D!b'|bb  
audit-oriented working paper                          (审计)业务类工作底稿 .6 ?>t!&W  
authorisation                                     授权 a.&#dxgW[  
authorisation of transaction                       交易的授权 Re,$<9V  
availability                                         可获得性 Xt,,AGm}  
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balance                                      余额；差额；平衡 :n>ccZeMv  
balance sheet                                    资产负债表 :UDn^(#  
bank                                                 银行 E%\7Uo-  
bank account                                    银行账户，银行户头 1s}NQ3  
bank statement                                 银行对账单 &Wz`>qYL*  
barter transaction                              易货交易，以物换物交易 ['Y+z2k  
basis of audit                                    审计依据 Fx[A8G  
basis of preparation                                (会计报表的)编制基础 <X I35\^  
book of account                               账目，账簿 2hwXWTS u  
borrowing                                         借款，贷款，借债 Ux)p%-  
branch                                              分支，分支机构，分店  kulQR>u  
brought forward                                (账户余额等的)承上年，承上期，承上页 HLoQ}oK|K  
budget                                              预算 _z(5e  
building                                      建筑物；大楼 R|)2Dg  
business conditions                                  业务情况，经营情况 +G!jKta7B  
business licence                               (企业等的)营业执照 Vyt~OTI\  
business relation                                业务关系 '=Kof1  
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