[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 pA(B~9WQ  
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审计词汇英汉对照 ^goa$uxU  
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ability to continue as a going concern               持续经营能力 s? /#8 `  
acceptability                                     可接受性，可接受程度 {shf\pm!o  
acceptable level of detection risk                     检查风险的可接受水平 >uS?Nz5/  
acceptance of engagement                       接受委托 0n25{N  
accepting the engagement for the first time              首次接受委托
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access to asset                                         对资产的接触 S^,1N4  
according to                                     根据，依据，依照 $sDvE~f0n  
account balance                                账户余额 cPh U qET  
account for                                       对……进行会计处理，核算；解释 #}
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accounting                                        会计，会计学 ~7$E\w6  
accounting advisory serve                        会计咨询服务 }cK<2J#  
accounting firm                                 会计师事务所 2Y~6~*8*~  
accounting information                      会计信息，会计资料 :3k&[W*  
accounting period                             会计期间 k r0PL)$  
accounting policies                                   会计政策 ~]HeoQK  
accounting professional bodies                 会计职业组织，会计职业团体 SG1o<#>  
accounting records                                   会计记录 t.sbfLu  
accounting responsibility                           会计责任 gxEa?QH  
accounting service                             会计服务 Qe=,EXf  
accounting standards                                会计准则 ^dB~# A1  
Accounting Standards for Business Enterprises       企业会计准则 OR[6pr@  
accounting system                             会计系统 OhmKjY/}  
accounting treatment                                会计处理 BJI}gm2y  
accuracy                                    准确性，精确性 +u%^YBr  
additional audit procedures                      追加审计程序 +NGjDa  
addressee                                         收件人，收信人 Vv=/{31  
Administration of State-owned Assets  (the～)     国有资产管理局 #J.v[bOWQ  
administrative laws and regulations                 行政法规 2s,[DC  
adverse impact                                 不利影响，负面影响 WvG0hts=[  
adverse opinion                                反对意见 8spoDb.S  
advisory group                                  咨询组，顾问组 H"|xG;cf  
agency fee                                        代理费，代理费用 YfBb=rN2s  
aggregate                                          总计，合计为…… (Dr g  
alternation of document and record                 变造文件和记录 > Y <in/  
alternative audit procedures                      替代审计程序，备选审计程序 6QsH?!bu  
amend                                              修改，修订 Mq-QWx"P  
amortisation                                      摊销 Zh
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analytical capacity                             分析能力 8'Dp3x^W>  
analytical procedures                               分析性程序 KlMrM% ;y  
annual financial statements                        年度会计报表，年度财务报表  laX(?{_  
appendix                                          附录，附表 >$=-0?.  
applicable                                         适用的 VeO$n*O  
applicable laws and regulations                 适用的法规 P(I`^x  
application systems                                  应用系统 W:q79u yX  
apply consistently                              一贯地执行，一贯地实施 J&4QI( b.  
appropriate                                       适当的，合适的； T9r
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征用，挪用 I`"8}d@Jm  
appropriate authorization                          适当的授权 ea3;1-b:  
appropriateness of audit evidence                    审计证据的适当性 t0_o.S  
approval                                    批准，核准 7a_pO1MBL  
assertion                                    (会计报表上的)认定；确认 L/1zG/@  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 ZD{%0uh  
asset                                                 资产，财产 :fI|>I ~  
asset restructuring                             资产重组 VuqN)CE^Uq  
assignment of duties                                 职责的划分 EL!V\J`S_  
assistant                                     助理，助理人员 *<k8H5z8]  
associated company                                 联属公司，联营公司 5b X*8H D  
association                                        联合，结合；协会，社团 "dfq
  
assumption                                       假设，假定 |4uH  
at a given date                                         在某一特定时日 )(~s-x^\z@  
attestation                                         鉴证，公证 8Xpf|?.  
attestation service                             鉴证服务 12 HBq8o  
audit adjustment                                审计调整 ~_WsjD0O  
audit areas                                        审计领域 GOJ*>GpS  
audit conclusion                                审计结论 v3|-eWet^  
audit effectiveness                             审计效果 85; BS'  
audit efficiency                                  审计效率 3-c
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audit engagement letter                      审计业务约定书 7%?2>t3~  
audit evidence                                          审计证据 <V?M~u[7f  
audit fee                                    审计费 } DY{>D>  
audit files                                          审计档案 O]{3aMs!Y  
audit findings                                     审计中发现的事项 ;h[p "  
audit implementation stage                        审计实施阶段 3`PPTG  
audit mark                                        审计标识 )%rGD =2~  
audit materiality                                 审计重要性 RAMkTS  
audit method                                     审计方法 :uhU<H<,f  
audit objective                                         审计目标，审计目的 Wbo{v r[2+  
audit of financial statements                      会计报表审计，财务报表审计 WP,Ll\K)7  
audit opinion                                     审计意见 s%h|>l[lKT  
audit period                                      被审计期间，被审计年度 
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audit plan                                          审计计划 pG?AwB~@n  
audit planning                                    编制审计计划，制定审计计划，审计计划 @UCI^a~w  
audit planning stage                                  审计计划阶段 JmDi{B?  
audit procedure                                审计程序 1iWo*+5  
audit programme                               审计程序表，具体审计计划 eli T<sw8  
audit report                                       审计报告 ~!( (?8"  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 >ZMB}pt`  
audit report with a qualified opinion                 有保留意见的审计报告 Q 6djfEN>  
audit report with an adverse opinion                否定意见的审计报告 >]N}3J}47g  
audit report with dual dates                      双重日期审计报告 06@^knm  
audit reporting stage                                 审计报告阶段 ]h4
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audit responsibility                                   审计责任 y<7C!E#b8  
audit results                                      审计结果 j8p</gd  
audit risk                                          审计风险 <a/TDW  
audit sampling                                          审计抽样 <<#-IsT  
audit sampling techniques                         审计抽样方法，审计抽样技术 `"CIy_m  
audit strategies                                  审计策略 O~t]:p9_  
audit summary                                         审计总结，审计小结 x] [/9e  
audit team                                         审计小组 oej5bAi  
audit test                                    审计测试 r0ml|PX  
audit trail                                          审计轨迹 Xup rl2+  
audit work                                        审计工作 X0<
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audit working paper                                 审计工作底稿 ~R7F[R  
audited financial statement                        审计会计报表，已审计财务报表 +X[+SF)!  
Auditing Guidelines (the～)                      审计规范指南 |l\&4/SJ  
auditing standards                             审计准则 2=Sv#  
audit-oriented working paper                          (审计)业务类工作底稿 6&8([J  
authorisation                                     授权 yWI30hW  
authorisation of transaction                       交易的授权 rQ~7BlE  
availability                                         可获得性 GT$.#};u  
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balance                                      余额；差额；平衡 NQQ+l0txI  
balance sheet                                    资产负债表 ^%(HZ'$wC  
bank                                                 银行 T b~|p_;o  
bank account                                    银行账户，银行户头 e>yPFXSk  
bank statement                                 银行对账单 4DhG
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barter transaction                              易货交易，以物换物交易 YyOPgF] M  
basis of audit                                    审计依据 +O`3eP`u  
basis of preparation                                (会计报表的)编制基础 tHF-OarUO  
book of account                               账目，账簿 B/"TaXVU  
borrowing                                         借款，贷款，借债 cj ?aCVa  
branch                                              分支，分支机构，分店 r)Q/YzXx*  
brought forward                                (账户余额等的)承上年，承上期，承上页 ? yL3XB>  
budget                                              预算 }DH3_M!  
building                                      建筑物；大楼 uw'>tb@  
business conditions                                  业务情况，经营情况 USF9sF0l  
business licence                               (企业等的)营业执照 @qP uYFnw  
business relation                                业务关系 y|r+<  
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