[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 D^2lb"3  
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审计词汇英汉对照 FrUqfTi+W  
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ability to continue as a going concern               持续经营能力 Y+o\?|q-E  
acceptability                                     可接受性，可接受程度 Gov.; hy  
acceptable level of detection risk                     检查风险的可接受水平 |AacV  
acceptance of engagement                       接受委托 p!~1~q
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accepting the engagement for the first time              首次接受委托 $}r.fji,c  
access to asset                                         对资产的接触 9J~\.:jH-  
according to                                     根据，依据，依照 kMK0|+  
account balance                                账户余额 *`|xa@1v`  
account for                                       对……进行会计处理，核算；解释 sa&`CEa  
accounting                                        会计，会计学 n*Dn{ 7v#z  
accounting advisory serve                        会计咨询服务 G
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accounting firm                                 会计师事务所 zd)QCq  
accounting information                      会计信息，会计资料 K,JK9)T  
accounting period                             会计期间 x;sc?5_`  
accounting policies                                   会计政策 4;W{#jk  
accounting professional bodies                 会计职业组织，会计职业团体 FF#+d~$z  
accounting records                                   会计记录 w3"L5;oH  
accounting responsibility                           会计责任 (X Oz0.W  
accounting service                             会计服务 S6_:\Q  
accounting standards                                会计准则 _~MX~M3 MB  
Accounting Standards for Business Enterprises       企业会计准则 -Ci&h  
accounting system                             会计系统 SE43C %hv  
accounting treatment                                会计处理 %k32:qe  
accuracy                                    准确性，精确性 }#u #m.  
additional audit procedures                      追加审计程序 *Ow2,{Nn  
addressee                                         收件人，收信人 :F@Uq<~(  
Administration of State-owned Assets  (the～)     国有资产管理局 W1M322]>L  
administrative laws and regulations                 行政法规 {l5fKVb\C  
adverse impact                                 不利影响，负面影响 b>8TH-1t~  
adverse opinion                                反对意见 :fwtPvLo  
advisory group                                  咨询组，顾问组 xpO;V}M|  
agency fee                                        代理费，代理费用 .4U*.Rf  
aggregate                                          总计，合计为…… *!JB^5(H  
alternation of document and record                 变造文件和记录 In?#?:Q@&  
alternative audit procedures                      替代审计程序，备选审计程序 AoOA.t6RVo  
amend                                              修改，修订 !H) -  
amortisation                                      摊销 nw%9Qw  
analytical capacity                             分析能力 'fGKRd|)  
analytical procedures                               分析性程序 '8\9@wzv  
annual financial statements                        年度会计报表，年度财务报表 ?>7-a~*A@  
appendix                                          附录，附表 *Cf!p\7!  
applicable                                         适用的 O
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applicable laws and regulations                 适用的法规 j*gJ P !  
application systems                                  应用系统 @y~kQ5k  
apply consistently                              一贯地执行，一贯地实施 GF8wKx#J  
appropriate                                       适当的，合适的； K)wWqC.  
征用，挪用 T]Ai{@i  
appropriate authorization                          适当的授权 ls&H oJ7  
appropriateness of audit evidence                    审计证据的适当性 ~gW^9nWYU  
approval                                    批准，核准 (YYg-@IO  
assertion                                    (会计报表上的)认定；确认 7L6L{~8 W  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 mICEJ\`x  
asset                                                 资产，财产 R'z i#FeP  
asset restructuring                             资产重组 JffaT_"\  
assignment of duties                                 职责的划分 ,!@MLn  
assistant                                     助理，助理人员 #"rK1Z  
associated company                                 联属公司，联营公司 ;m#4Q6k)V?  
association                                        联合，结合；协会，社团 ~gff{Nzk  
assumption                                       假设，假定 ;h+~xxu=X  
at a given date                                         在某一特定时日 D?"P\b[/  
attestation                                         鉴证，公证 isd-b]@:Lc  
attestation service                             鉴证服务 t1o 6;rK  
audit adjustment                                审计调整 =WW5H\?  
audit areas                                        审计领域 vg[
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audit conclusion                                审计结论 {9}CU ~R  
audit effectiveness                             审计效果 W"_<SYVJ  
audit efficiency                                  审计效率 ]#^v754X^T  
audit engagement letter                      审计业务约定书 rG6G~|mS  
audit evidence                                          审计证据 86 e13MF  
audit fee                                    审计费 >FwK_Zd'  
audit files                                          审计档案 m<-!~ ew  
audit findings                                     审计中发现的事项 o}114X4q;  
audit implementation stage                        审计实施阶段 p? o[+L<  
audit mark                                        审计标识 7]zZdqG&p`  
audit materiality                                 审计重要性 +"<+JRI(M5  
audit method                                     审计方法 ;]Q6K9.d8  
audit objective                                         审计目标，审计目的 aMY@**^v  
audit of financial statements                      会计报表审计，财务报表审计 :R=6Ku>  
audit opinion                                     审计意见 cI\[)5&  
audit period                                      被审计期间，被审计年度 yT_W\"=8  
audit plan                                          审计计划 gh?[x.U  
audit planning                                    编制审计计划，制定审计计划，审计计划 -'d:~:1f  
audit planning stage                                  审计计划阶段 reh{jMC  
audit procedure                                审计程序 _8u TK
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audit programme                               审计程序表，具体审计计划 Wy7w zt  
audit report                                       审计报告 A8vd@0  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 mLZ1u\7W  
audit report with a qualified opinion                 有保留意见的审计报告
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audit report with an adverse opinion                否定意见的审计报告 ~>u|7M$(  
audit report with dual dates                      双重日期审计报告 [QgP6f]=  
audit reporting stage                                 审计报告阶段 CL1*pL  
audit responsibility                                   审计责任 'Tjvq%ks
 
audit results                                      审计结果 sV  a0eGc  
audit risk                                          审计风险 zT78FliY6  
audit sampling                                          审计抽样 +`k30-<P  
audit sampling techniques                         审计抽样方法，审计抽样技术 ftxL-7y %  
audit strategies                                  审计策略 b/:wpy+9Z  
audit summary                                         审计总结，审计小结 }^Q:Q\  
audit team                                         审计小组 /ki-Tha  
audit test                                    审计测试 {+WY,%e  
audit trail                                          审计轨迹 Ph[MXb:*  
audit work                                        审计工作 `/>kN%  
audit working paper                                 审计工作底稿 M@.S Q@E  
audited financial statement                        审计会计报表，已审计财务报表 dE_Xd:>  
Auditing Guidelines (the～)                      审计规范指南 w/nohZF6H  
auditing standards                             审计准则 ]5f;Kz)  
audit-oriented working paper                          (审计)业务类工作底稿 p lnH  
authorisation                                     授权 :,JaOn'  
authorisation of transaction                       交易的授权 bKCE;Wu:G  
availability                                         可获得性 mEd2f^R  
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balance                                      余额；差额；平衡 ewk7:zS/?  
balance sheet                                    资产负债表 Qs,\P^n  
bank                                                 银行 G9Uc }z  
bank account                                    银行账户，银行户头 SKH}!Id}n  
bank statement                                 银行对账单 M<w
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barter transaction                              易货交易，以物换物交易 +zMPkbP6  
basis of audit                                    审计依据 r$={_M$  
basis of preparation                                (会计报表的)编制基础 B~KxUp  
book of account                               账目，账簿 ~TRC-H  
borrowing                                         借款，贷款，借债 $3HqVqF^R  
branch                                              分支，分支机构，分店 "frZ%mv  
brought forward                                (账户余额等的)承上年，承上期，承上页 FFcCoPX_  
budget                                              预算 n]IF`kYQV  
building                                      建筑物；大楼 f $Agcy  
business conditions                                  业务情况，经营情况 jDY B*Y^
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business licence                               (企业等的)营业执照 U~:H>  
business relation                                业务关系 M co:eE  
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