[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 ]xG4T>S  
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审计词汇英汉对照 bcs!4  
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ability to continue as a going concern               持续经营能力 yi?&^nX@9,  
acceptability                                     可接受性，可接受程度 ZkJM?Fzq  
acceptable level of detection risk                     检查风险的可接受水平 V"ZbKV+[  
acceptance of engagement                       接受委托 1W g8jr's  
accepting the engagement for the first time              首次接受委托 Chup %F  
access to asset                                         对资产的接触 .'1j5Y-l`N  
according to                                     根据，依据，依照 D=>^m=?0  
account balance                                账户余额 bH{aI:9Fb
 
account for                                       对……进行会计处理，核算；解释 rh&onp O  
accounting                                        会计，会计学 $(R) =4  
accounting advisory serve                        会计咨询服务 iFA"m;$  
accounting firm                                 会计师事务所 lRr-S%  
accounting information                      会计信息，会计资料 9gg,Dy  
accounting period                             会计期间 bZXNo  
accounting policies                                   会计政策 n:D*r$ C|p  
accounting professional bodies                 会计职业组织，会计职业团体 kU/=Du  
accounting records                                   会计记录 QO.gt*"  
accounting responsibility                           会计责任 ODEXQl}R  
accounting service                             会计服务 /8>/"Z2S  
accounting standards                                会计准则 \xxVDr.  
Accounting Standards for Business Enterprises       企业会计准则 Y(zN  
accounting system                             会计系统 Cpcd`y=IN  
accounting treatment                                会计处理 ([-=NT}Aq  
accuracy                                    准确性，精确性 Vcq?>mH&T  
additional audit procedures                      追加审计程序 J#DcT@  
addressee                                         收件人，收信人 ,`zRlkX  
Administration of State-owned Assets  (the～)     国有资产管理局 QP%Fz#u`  
administrative laws and regulations                 行政法规 X^5"7phI@  
adverse impact                                 不利影响，负面影响 L"I] mQvd  
adverse opinion                                反对意见 Xh"iP%  
advisory group                                  咨询组，顾问组 5ba[6\Af  
agency fee                                        代理费，代理费用 3{:<z4>{  
aggregate                                          总计，合计为…… O N0+:`3\  
alternation of document and record                 变造文件和记录 *v ^"4  
alternative audit procedures                      替代审计程序，备选审计程序 Q;O)>K  
amend                                              修改，修订 BpG'e-2  
amortisation                                      摊销 ~vV)|  
analytical capacity                             分析能力 dJ:x1j  
analytical procedures                               分析性程序 &AcFa<U  
annual financial statements                        年度会计报表，年度财务报表 Lu39eO6  
appendix                                          附录，附表 _|B&v  
applicable                                         适用的 gQ[^gPWP"  
applicable laws and regulations                 适用的法规 (mIJI,[xn  
application systems                                  应用系统 Cw&D}  
apply consistently                              一贯地执行，一贯地实施 |QOJ9~hxD  
appropriate                                       适当的，合适的； 1`]IU_)1B  
征用，挪用 OsL%SKs|  
appropriate authorization                          适当的授权 ]es LAo  
appropriateness of audit evidence                    审计证据的适当性 qf`xH"$  
approval                                    批准，核准 h+~df(S.  
assertion                                    (会计报表上的)认定；确认 :n9xH  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 ,/`E|eG1G  
asset                                                 资产，财产 Q!Ow{(|
 
asset restructuring                             资产重组 ]p&< nK,  
assignment of duties                                 职责的划分
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assistant                                     助理，助理人员 G7A bhb,  
associated company                                 联属公司，联营公司 >2CusT2  
association                                        联合，结合；协会，社团 Tj21YK.mk  
assumption                                       假设，假定 3
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at a given date                                         在某一特定时日 JkDPuTXD  
attestation                                         鉴证，公证 U+PCvl=x  
attestation service                             鉴证服务 aXbNDj ][  
audit adjustment                                审计调整 plx/}ah8  
audit areas                                        审计领域 M2E87w  
audit conclusion                                审计结论 Yuo1'gE+  
audit effectiveness                             审计效果 `X<`j6zaG  
audit efficiency                                  审计效率 =Xy`"i{`(  
audit engagement letter                      审计业务约定书 aaz"`,7_  
audit evidence                                          审计证据 vdT+,x`  
audit fee                                    审计费 sh(kRrdY3  
audit files                                          审计档案 P%+or*  
audit findings                                     审计中发现的事项 AuDR |;i  
audit implementation stage                        审计实施阶段 ,+/9K)X  
audit mark                                        审计标识 $FQcDo|[  
audit materiality                                 审计重要性 @?3vRs}h  
audit method                                     审计方法 gJPDNZ*6pk  
audit objective                                         审计目标，审计目的 y,v0-o~q  
audit of financial statements                      会计报表审计，财务报表审计 w,![;wG  
audit opinion                                     审计意见 }WO9!E(  
audit period                                      被审计期间，被审计年度 } }f_  
audit plan                                          审计计划 PG6L]o^  
audit planning                                    编制审计计划，制定审计计划，审计计划 jemxky  
audit planning stage                                  审计计划阶段 ,.oa,sku  
audit procedure                                审计程序 ;Lsjh#  
audit programme                               审计程序表，具体审计计划 Vo9>o@FlLM  
audit report                                       审计报告
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audit report with a disclaimer of opinion           拒绝表示意见审计报告 j!S1Y0CV  
audit report with a qualified opinion                 有保留意见的审计报告 Qb?y@
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audit report with an adverse opinion                否定意见的审计报告 OgK
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audit report with dual dates                      双重日期审计报告 Q)G!Y (g\  
audit reporting stage                                 审计报告阶段 Kunle~Ro  
audit responsibility                                   审计责任 3V/_I<y  
audit results                                      审计结果 f^!11/Wv  
audit risk                                          审计风险 JN&MyA"  
audit sampling                                          审计抽样 >G<\ 1R  
audit sampling techniques                         审计抽样方法，审计抽样技术 Ehb?CnV#J  
audit strategies                                  审计策略 $-$5ta{s  
audit summary                                         审计总结，审计小结 (|<h^] y3  
audit team                                         审计小组 &@4.;u  
audit test                                    审计测试 {5QosC+o6Q  
audit trail                                          审计轨迹 dd\bI_  
audit work                                        审计工作 D|TLTF"  
audit working paper                                 审计工作底稿 { r6]MS#l1  
audited financial statement                        审计会计报表，已审计财务报表 DYo<5^0  
Auditing Guidelines (the～)                      审计规范指南 PyC;f8n'(  
auditing standards                             审计准则 e(}oq"'z  
audit-oriented working paper                          (审计)业务类工作底稿 (|g").L  
authorisation                                     授权 ;'=VrE6  
authorisation of transaction                       交易的授权 e86Aqehle  
availability                                         可获得性 *CeQY M  
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balance                                      余额；差额；平衡 tL S<0  
balance sheet                                    资产负债表 {A]k%74-a  
bank                                                 银行 M5']sdR(l  
bank account                                    银行账户，银行户头 e1%rVQ(v  
bank statement                                 银行对账单 ;JOD!|  
barter transaction                              易货交易，以物换物交易 N@cMM1  
basis of audit                                    审计依据 .-.q3ib  
basis of preparation                                (会计报表的)编制基础 CgVh\4,a  
book of account                               账目，账簿 09R,'QJ|  
borrowing                                         借款，贷款，借债 Z$ !C=  
branch                                              分支，分支机构，分店 @Pxw
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brought forward                                (账户余额等的)承上年，承上期，承上页 gI)w^7Gi  
budget                                              预算 $Hp.{jw  
building                                      建筑物；大楼 ,'FD}yw4v  
business conditions                                  业务情况，经营情况 5U0ytDZ2/(  
business licence                               (企业等的)营业执照 A#Xj]^-*  
business relation                                业务关系 X$Q2m{dR  
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