[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 [|:kS  
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审计词汇英汉对照 z. 6-D  
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ability to continue as a going concern               持续经营能力 ++Z
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acceptability                                     可接受性，可接受程度 2G(RQ\Ro*  
acceptable level of detection risk                     检查风险的可接受水平 KA"D2j9wn  
acceptance of engagement                       接受委托 03{ pxI
 
accepting the engagement for the first time              首次接受委托 +O2z&a;q  
access to asset                                         对资产的接触 |3h-F5V)  
according to                                     根据，依据，依照 q@"0(O
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account balance                                账户余额 nWyn}+C-  
account for                                       对……进行会计处理，核算；解释 1Re5)Y:i  
accounting                                        会计，会计学 | M|5Nc>W  
accounting advisory serve                        会计咨询服务 H J8rb  
accounting firm                                 会计师事务所 ~zcHpxO^W  
accounting information                      会计信息，会计资料  _xyq25/  
accounting period                             会计期间 6oQSXB@  
accounting policies                                   会计政策 sNF[-,a  
accounting professional bodies                 会计职业组织，会计职业团体 pKxq\ U  
accounting records                                   会计记录 w7;,+Jq  
accounting responsibility                           会计责任 u=U.+\f5  
accounting service                             会计服务 ]W7e2:Hra  
accounting standards                                会计准则 YyF=u~l  
Accounting Standards for Business Enterprises       企业会计准则 Aw
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accounting system                             会计系统 {FrcpcrQa  
accounting treatment                                会计处理 [ITtg?]F  
accuracy                                    准确性，精确性 LRuB&4r8  
additional audit procedures                      追加审计程序 k4AF .U`I  
addressee                                         收件人，收信人 )[c@5z y~*  
Administration of State-owned Assets  (the～)     国有资产管理局 ??7c9l5,  
administrative laws and regulations                 行政法规 ?JinX'z  
adverse impact                                 不利影响，负面影响 H/v|H}d;  
adverse opinion                                反对意见 m7F"kD  
advisory group                                  咨询组，顾问组 fBi6% #  
agency fee                                        代理费，代理费用 -k+}w_<Q  
aggregate                                          总计，合计为…… { +$zgg  
alternation of document and record                 变造文件和记录 j&c YRKpz  
alternative audit procedures                      替代审计程序，备选审计程序 3G;#QK-c  
amend                                              修改，修订 V/8"@C  
amortisation                                      摊销 }1sFddGVt  
analytical capacity                             分析能力 m! 3e>cI  
analytical procedures                               分析性程序 !qQB}sAf  
annual financial statements                        年度会计报表，年度财务报表
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appendix                                          附录，附表 n'42CE  
applicable                                         适用的 xe!([^l&  
applicable laws and regulations                 适用的法规 3 cb$g  
application systems                                  应用系统 RdirEH*H  
apply consistently                              一贯地执行，一贯地实施 ;Sqn w  
appropriate                                       适当的，合适的； jnu!a.H  
征用，挪用 (:spA5  
appropriate authorization                          适当的授权 aYBc )LCd  
appropriateness of audit evidence                    审计证据的适当性 K4{1}bU{>  
approval                                    批准，核准 +'@j~\>^yJ  
assertion                                    (会计报表上的)认定；确认 
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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 ]'[(MH"  
asset                                                 资产，财产 \?VNr
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asset restructuring                             资产重组 ptl cG9d-  
assignment of duties                                 职责的划分 g9XAUZe  
assistant                                     助理，助理人员 0|^/e-^  
associated company                                 联属公司，联营公司 :Nt_LsH  
association                                        联合，结合；协会，社团 I8s%wY9  
assumption                                       假设，假定 z5|m`$gy  
at a given date                                         在某一特定时日 xeGl}q|  
attestation                                         鉴证，公证 :CR1Oy9  
attestation service                             鉴证服务
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audit adjustment                                审计调整 _>LI[yf{  
audit areas                                        审计领域 {+SshT>J  
audit conclusion                                审计结论 b;O@|HK&~  
audit effectiveness                             审计效果 %!v gAH4  
audit efficiency                                  审计效率 eM1=r:jgE  
audit engagement letter                      审计业务约定书 F70_N($i  
audit evidence                                          审计证据 'ZUB:R@[  
audit fee                                    审计费 VOY#Y*)g  
audit files                                          审计档案 `-J$7)d@  
audit findings                                     审计中发现的事项 )}[:.Zg,3/  
audit implementation stage                        审计实施阶段 *Bj7\8cKC  
audit mark                                        审计标识 {f12&t  
audit materiality                                 审计重要性 5J
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audit method                                     审计方法 n-5@<y^  
audit objective                                         审计目标，审计目的 S Y7'S#  
audit of financial statements                      会计报表审计，财务报表审计 XoZw8cY  
audit opinion                                     审计意见 2=[deQs  
audit period                                      被审计期间，被审计年度 OZ9ud ]@\  
audit plan                                          审计计划 J :  T  
audit planning                                    编制审计计划，制定审计计划，审计计划 dPtQ Sa  
audit planning stage                                  审计计划阶段 ee7{5  
audit procedure                                审计程序 n1mqe*Mvs/  
audit programme                               审计程序表，具体审计计划 Jy?#@/~  
audit report                                       审计报告 CB1AL]|3  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 TlA*~HG
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audit report with a qualified opinion                 有保留意见的审计报告 M*xt9'Yd  
audit report with an adverse opinion                否定意见的审计报告 t]QGyW A]  
audit report with dual dates                      双重日期审计报告 { yvKUTq`  
audit reporting stage                                 审计报告阶段 N)&(&2  
audit responsibility                                   审计责任 <.N337!  
audit results                                      审计结果 M.loG4r!
 
audit risk                                          审计风险 V.f'C w  
audit sampling                                          审计抽样 }p <p(  
audit sampling techniques                         审计抽样方法，审计抽样技术 ` ~.0PnHf  
audit strategies                                  审计策略 
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audit summary                                         审计总结，审计小结 ENEnHu^  
audit team                                         审计小组 bB#6Xx  
audit test                                    审计测试 +1]xmnts  
audit trail                                          审计轨迹 1,/L&_=_A  
audit work                                        审计工作 r8uc.z2%  
audit working paper                                 审计工作底稿 , id`=L=  
audited financial statement                        审计会计报表，已审计财务报表 Y>N`(  
Auditing Guidelines (the～)                      审计规范指南 ,M)NC%0X  
auditing standards                             审计准则 `Qc_]CWYH  
audit-oriented working paper                          (审计)业务类工作底稿 SjZ?keKZ  
authorisation                                     授权 F9Bj$`#)  
authorisation of transaction                       交易的授权 EA/+~ux  
availability                                         可获得性 potb6jc?  
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balance                                      余额；差额；平衡 @NY$.K#]  
balance sheet                                    资产负债表 +"!=E erKi  
bank                                                 银行 'B$bGQ  
bank account                                    银行账户，银行户头 FQ72VY  
bank statement                                 银行对账单 bN',-[E  
barter transaction                              易货交易，以物换物交易 qZ8V/  
basis of audit                                    审计依据 =u+.o<  
basis of preparation                                (会计报表的)编制基础 QvF UFawN  
book of account                               账目，账簿 fV`R7m.  
borrowing                                         借款，贷款，借债 k/|j
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branch                                              分支，分支机构，分店 LhM{d  
brought forward                                (账户余额等的)承上年，承上期，承上页 IIW6;jS  
budget                                              预算 v8<MAq  
building                                      建筑物；大楼 F%v?,`_&I  
business conditions                                  业务情况，经营情况 09RJc3XE9  
business licence                               (企业等的)营业执照 ~ 3HI;  
business relation                                业务关系 sT^^#$ub  
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