[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 k|V{jBG"@  
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审计词汇英汉对照 s$en5)  
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ability to continue as a going concern               持续经营能力 &~&i >  
acceptability                                     可接受性，可接受程度 t^'1Ebg  
acceptable level of detection risk                     检查风险的可接受水平 sDiYm}W  
acceptance of engagement                       接受委托 ?|33N
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accepting the engagement for the first time              首次接受委托 pkoHi'}}$  
access to asset                                         对资产的接触 .^uu*S_  
according to                                     根据，依据，依照 R3~&|>7/T  
account balance                                账户余额 TuU.yvkU  
account for                                       对……进行会计处理，核算；解释 _#_Ab8#  
accounting                                        会计，会计学 LP~$7a  
accounting advisory serve                        会计咨询服务 Cur)|  
accounting firm                                 会计师事务所 +[F8>9o&  
accounting information                      会计信息，会计资料 jmIP c3O0  
accounting period                             会计期间 /vMpSN|3  
accounting policies                                   会计政策 !qR(Rn  
accounting professional bodies                 会计职业组织，会计职业团体 gUMUh]j  
accounting records                                   会计记录 5v3B8 @CsA  
accounting responsibility                           会计责任 (xTHin$  
accounting service                             会计服务 s0:1G -I  
accounting standards                                会计准则 s)V
^_@Z9  
Accounting Standards for Business Enterprises       企业会计准则 1a<,/N}}t  
accounting system                             会计系统 q\,H9/.0k  
accounting treatment                                会计处理 x.q%O1  
accuracy                                    准确性，精确性 E.}Zmr #H  
additional audit procedures                      追加审计程序 QZ6M,\  
addressee                                         收件人，收信人 f,1rmX1  
Administration of State-owned Assets  (the～)     国有资产管理局 A!J5Wz>Q5  
administrative laws and regulations                 行政法规 ^j` vk  
adverse impact                                 不利影响，负面影响 d_`Ze.^   
adverse opinion                                反对意见 IE6/ E   
advisory group                                  咨询组，顾问组 FD*y[A ?  
agency fee                                        代理费，代理费用 pv T!6+  
aggregate                                          总计，合计为…… T \AuL  
alternation of document and record                 变造文件和记录 +k>v^sz  
alternative audit procedures                      替代审计程序，备选审计程序 L.R  
amend                                              修改，修订 v/.2Z(sZ  
amortisation                                      摊销 NOx| #  
analytical capacity                             分析能力 kC+A7k6  
analytical procedures                               分析性程序 ;f><;X~KX  
annual financial statements                        年度会计报表，年度财务报表 =4[zt^WX"  
appendix                                          附录，附表 ReRRFkO"2  
applicable                                         适用的 HCu1vjU(]  
applicable laws and regulations                 适用的法规 {T IGPK  
application systems                                  应用系统 n33SWE(  
apply consistently                              一贯地执行，一贯地实施  `DwlS!0  
appropriate                                       适当的，合适的； *~vRbD$q  
征用，挪用 x6,RW],FGR  
appropriate authorization                          适当的授权 )#Id2b~  
appropriateness of audit evidence                    审计证据的适当性 eAqQ~)8^  
approval                                    批准，核准 i{ 8=;  
assertion                                    (会计报表上的)认定；确认 ; ?&;I
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assessed level of control risk                           对控制风险的评估，控制风险的评估水平 3.jwOFH$  
asset                                                 资产，财产 f
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asset restructuring                             资产重组 "mOoGy,(  
assignment of duties                                 职责的划分 v!x[1[  
assistant                                     助理，助理人员 aql*@8 )m  
associated company                                 联属公司，联营公司 l}wBthwCc  
association                                        联合，结合；协会，社团
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assumption                                       假设，假定 " JRlj  
at a given date                                         在某一特定时日 oqE -q\!H  
attestation                                         鉴证，公证 K'tz_:d|  
attestation service                             鉴证服务 saZ ;ixV  
audit adjustment                                审计调整 '%MIG88  
audit areas                                        审计领域 c qq+#39iC  
audit conclusion                                审计结论 DK-=Q~`!  
audit effectiveness                             审计效果 VcP#/&B|  
audit efficiency                                  审计效率 R0|X;3  
audit engagement letter                      审计业务约定书 zL|^5p`K  
audit evidence                                          审计证据 vr;7p[~  
audit fee                                    审计费 52~k:"c  
audit files                                          审计档案 H(X~=r  
audit findings                                     审计中发现的事项 V *]!N  
audit implementation stage                        审计实施阶段 X6;aF;"5  
audit mark                                        审计标识 v`fUAm/  
audit materiality                                 审计重要性 ZDb`]c4(  
audit method                                     审计方法 (lm/S_U$  
audit objective                                         审计目标，审计目的 g(` 6cY[}  
audit of financial statements                      会计报表审计，财务报表审计 'FVT"M~  
audit opinion                                     审计意见 <(iOzn  
audit period                                      被审计期间，被审计年度 ?ix,Cu@M  
audit plan                                          审计计划 &#;, P:.'  
audit planning                                    编制审计计划，制定审计计划，审计计划 qm '$R3g  
audit planning stage                                  审计计划阶段 OY)x Kca  
audit procedure                                审计程序 rB)WHx<  
audit programme                               审计程序表，具体审计计划 GZ e )QH  
audit report                                       审计报告 =FKB)#N  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 |N
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audit report with a qualified opinion                 有保留意见的审计报告 OlK2< <  
audit report with an adverse opinion                否定意见的审计报告 jlB3BwG{w  
audit report with dual dates                      双重日期审计报告 HaSH0eTw  
audit reporting stage                                 审计报告阶段 + `+a9+
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audit responsibility                                   审计责任 \uaJw\EZ  
audit results                                      审计结果 p-}:7CXP  
audit risk                                          审计风险 fG{oi(T  
audit sampling                                          审计抽样 94R+S-|P  
audit sampling techniques                         审计抽样方法，审计抽样技术 l>]M^=,&7  
audit strategies                                  审计策略 @ !S$gTz  
audit summary                                         审计总结，审计小结 5 |b/G  
audit team                                         审计小组 8sg *qQ  
audit test                                    审计测试 zk nD(%a  
audit trail                                          审计轨迹 ?BRL;(x  
audit work                                        审计工作 @Q^;qMy  
audit working paper                                 审计工作底稿 %Xi%LUk{  
audited financial statement                        审计会计报表，已审计财务报表 ?( '%QfT  
Auditing Guidelines (the～)                      审计规范指南 l{R)yTO  
auditing standards                             审计准则 Ju\"l8[f  
audit-oriented working paper                          (审计)业务类工作底稿 -1o1k-8d  
authorisation                                     授权 V]AL'}( 0  
authorisation of transaction                       交易的授权 MnQ_]cC  
availability                                         可获得性 1
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balance                                      余额；差额；平衡 \Q$);:=qQ  
balance sheet                                    资产负债表 {\ e}43^9N  
bank                                                 银行 G pd:k  
bank account                                    银行账户，银行户头 |RmBa'.)z  
bank statement                                 银行对账单 $_VD@YlAp  
barter transaction                              易货交易，以物换物交易 t|q=NK/  
basis of audit                                    审计依据 YU`{  
basis of preparation                                (会计报表的)编制基础 /<C=9?Ok  
book of account                               账目，账簿 !9 F+uc5  
borrowing                                         借款，贷款，借债 DkI kiw{L  
branch                                              分支，分支机构，分店 x:xQXjJ  
brought forward                                (账户余额等的)承上年，承上期，承上页 n*1UNQp@]O  
budget                                              预算 lDpi1]2  
building                                      建筑物；大楼 BCbW;w8aI  
business conditions                                  业务情况，经营情况 Ef!F;De)A  
business licence                               (企业等的)营业执照 c"xaN  
business relation                                业务关系 (07d0<<[  
kr?|>6?  

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