[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 0bQ"s*K  
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审计词汇英汉对照 r ;zG  
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ability to continue as a going concern               持续经营能力 O 0P4uq  
acceptability                                     可接受性，可接受程度 thh0
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acceptable level of detection risk                     检查风险的可接受水平 2B=BRVtSs  
acceptance of engagement                       接受委托 H|d"45J_  
accepting the engagement for the first time              首次接受委托 {9./-  
access to asset                                         对资产的接触 ?ieC>cr  
according to                                     根据，依据，依照 cD<5~`l  
account balance                                账户余额 (;nh?"5  
account for                                       对……进行会计处理，核算；解释 ?$H=n{iW  
accounting                                        会计，会计学 HAcC& s8  
accounting advisory serve                        会计咨询服务
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accounting firm                                 会计师事务所 M
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accounting information                      会计信息，会计资料 0SDyE  
accounting period                             会计期间 MB?762Q  
accounting policies                                   会计政策 $?|$uMIafp  
accounting professional bodies                 会计职业组织，会计职业团体 14 hE<u  
accounting records                                   会计记录 H')8p;~{}  
accounting responsibility                           会计责任 =iWn T  
accounting service                             会计服务 -h&KC{Xab  
accounting standards                                会计准则 CGZ3-OW@E  
Accounting Standards for Business Enterprises       企业会计准则 |#O>DdKHT
 
accounting system                             会计系统 1n>(CwLG"  
accounting treatment                                会计处理 -=4:qQEw  
accuracy                                    准确性，精确性 G9ra;.  
additional audit procedures                      追加审计程序 J+Zp<Wu-  
addressee                                         收件人，收信人 8]% e[  
Administration of State-owned Assets  (the～)     国有资产管理局 c"S{5xh0&  
administrative laws and regulations                 行政法规 rIAbr5CG  
adverse impact                                 不利影响，负面影响 G@6F<L~$1  
adverse opinion                                反对意见 +)e+$ l  
advisory group                                  咨询组，顾问组 u'"]{.K>fb  
agency fee                                        代理费，代理费用 .arWbTR)~U  
aggregate                                          总计，合计为…… 03dmHg.E!E  
alternation of document and record                 变造文件和记录 B5/
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alternative audit procedures                      替代审计程序，备选审计程序 $xq$  
amend                                              修改，修订 &]1gx#  
amortisation                                      摊销 :sJQ r._L  
analytical capacity                             分析能力 o+FDkqEN  
analytical procedures                               分析性程序 "VQ7Y`,+  
annual financial statements                        年度会计报表，年度财务报表 K\^S>
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appendix                                          附录，附表 j4]y(AA  
applicable                                         适用的 9 EV.![  
applicable laws and regulations                 适用的法规 \) g?mj^  
application systems                                  应用系统 LZ1)zoJ  
apply consistently                              一贯地执行，一贯地实施 !,JV<(7k  
appropriate                                       适当的，合适的； uwWKsZ4:ij  
征用，挪用 ")eY{C  
appropriate authorization                          适当的授权 Z3z"c B  
appropriateness of audit evidence                    审计证据的适当性 6[&x7"  
approval                                    批准，核准 Fz@9
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assertion                                    (会计报表上的)认定；确认 ix_&<?8  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 klx28 /]  
asset                                                 资产，财产 o%[swoM@  
asset restructuring                             资产重组 irKM?#h  
assignment of duties                                 职责的划分 _.^`DP>  
assistant                                     助理，助理人员 T8>aU  
associated company                                 联属公司，联营公司
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association                                        联合，结合；协会，社团 U'0e<IcY  
assumption                                       假设，假定 $9?<mP2-*  
at a given date                                         在某一特定时日 ?CE&F<?#@  
attestation                                         鉴证，公证 zx;~sUR;  
attestation service                             鉴证服务 j},3@TFh  
audit adjustment                                审计调整 |a>,FZv8e  
audit areas                                        审计领域 "*ww>0[  
audit conclusion                                审计结论 sk7]s7  
audit effectiveness                             审计效果 1SSS0&  
audit efficiency                                  审计效率 80 ckh  
audit engagement letter                      审计业务约定书 X \qG WpN%  
audit evidence                                          审计证据 5odXT *n  
audit fee                                    审计费 !:M+7kmr7t  
audit files                                          审计档案 N%!{n7`N:  
audit findings                                     审计中发现的事项 WGHf?G/s  
audit implementation stage                        审计实施阶段 nG0R1<  
audit mark                                        审计标识 EjP9/VG@=  
audit materiality                                 审计重要性 u
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audit method                                     审计方法 3U%kf<m=  
audit objective                                         审计目标，审计目的 lwm 9gka  
audit of financial statements                      会计报表审计，财务报表审计 ayQ2#9
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audit opinion                                     审计意见 !uqp?L^;  
audit period                                      被审计期间，被审计年度 D4$2'h  
audit plan                                          审计计划 LyRW\\z2  
audit planning                                    编制审计计划，制定审计计划，审计计划 9E}JtLgT  
audit planning stage                                  审计计划阶段 e@7UL|12  
audit procedure                                审计程序 t: *1*;  
audit programme                               审计程序表，具体审计计划 
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audit report                                       审计报告 QA X3*%h  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 2 :wgt  
audit report with a qualified opinion                 有保留意见的审计报告 vF1Fcp.@  
audit report with an adverse opinion                否定意见的审计报告 x.Tulo0/  
audit report with dual dates                      双重日期审计报告 z['2  
audit reporting stage                                 审计报告阶段 hRZYvZ3  
audit responsibility                                   审计责任 "D'"uMS`H  
audit results                                      审计结果 ji.T7wn1u  
audit risk                                          审计风险 USZB k0$  
audit sampling                                          审计抽样 u9N/9  
audit sampling techniques                         审计抽样方法，审计抽样技术 +`uNO<$~f  
audit strategies                                  审计策略 `\J,%J  
audit summary                                         审计总结，审计小结 @W-0ybv  
audit team                                         审计小组 _fS4a134R  
audit test                                    审计测试 i(> WeC+  
audit trail                                          审计轨迹 2@Oz_?O=  
audit work                                        审计工作 UT0}Ce>e  
audit working paper                                 审计工作底稿 c&C*'c-r  
audited financial statement                        审计会计报表，已审计财务报表 l cK4 Uq\q  
Auditing Guidelines (the～)                      审计规范指南 C=qL0  
auditing standards                             审计准则 ehTv@2b  
audit-oriented working paper                          (审计)业务类工作底稿 DhXV
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authorisation                                     授权 iw%""q(`  
authorisation of transaction                       交易的授权 % _nmv  
availability                                         可获得性 h.q9p!  
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balance                                      余额；差额；平衡 `R!Q(rePx  
balance sheet                                    资产负债表 Z"$iB-]  
bank                                                 银行 O_L>We@3E  
bank account                                    银行账户，银行户头 TG%w  
bank statement                                 银行对账单 8*Ty`G&v  
barter transaction                              易货交易，以物换物交易 %<fs \J^k  
basis of audit                                    审计依据 -F_cBu81V  
basis of preparation                                (会计报表的)编制基础 2D/bMq  
book of account                               账目，账簿 nDyA][  
borrowing                                         借款，贷款，借债 w|abaMam  
branch                                              分支，分支机构，分店 88l1g,`**  
brought forward                                (账户余额等的)承上年，承上期，承上页 NS-0-o|4#  
budget                                              预算 S0M i  
building                                      建筑物；大楼 ~RLWr.pK  
business conditions                                  业务情况，经营情况 *Qyu QF  
business licence                               (企业等的)营业执照 EvH/d4V;  
business relation                                业务关系 @saK:z  
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