[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 |O'gT8  
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审计词汇英汉对照 BQv*8Hg B6  
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ability to continue as a going concern               持续经营能力 Gs4t6+Al  
acceptability                                     可接受性，可接受程度 feM(  
acceptable level of detection risk                     检查风险的可接受水平 e?\hz\^  
acceptance of engagement                       接受委托 kt7Emb}  
accepting the engagement for the first time              首次接受委托 f1B t6|W%  
access to asset                                         对资产的接触 CUft  
according to                                     根据，依据，依照 @Hr1.f  
account balance                                账户余额 R <&U]%FD  
account for                                       对……进行会计处理，核算；解释 67||wh.BU  
accounting                                        会计，会计学 g>a% gVly  
accounting advisory serve                        会计咨询服务 /N")uuv  
accounting firm                                 会计师事务所 \_)mWK,h  
accounting information                      会计信息，会计资料 gQeoCBCE  
accounting period                             会计期间 1l^`  
accounting policies                                   会计政策 Y~I0\8s -  
accounting professional bodies                 会计职业组织，会计职业团体 j#
l1KO^y  
accounting records                                   会计记录 M=1~BZQ(Z  
accounting responsibility                           会计责任 XAB/S8e  
accounting service                             会计服务 0&3zBL%Bo  
accounting standards                                会计准则 B9`_~~^U5  
Accounting Standards for Business Enterprises       企业会计准则 =`!#V/=  
accounting system                             会计系统 roIc1Ax:  
accounting treatment                                会计处理 2Y;iqR  
accuracy                                    准确性，精确性 rT
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additional audit procedures                      追加审计程序 Smd83W&  
addressee                                         收件人，收信人 <AHdz/N  
Administration of State-owned Assets  (the～)     国有资产管理局 3=0b  
administrative laws and regulations                 行政法规 LX(`@-<DH  
adverse impact                                 不利影响，负面影响 yATXN>]l  
adverse opinion                                反对意见 m$g{&  
advisory group                                  咨询组，顾问组 Zlv`yC*r  
agency fee                                        代理费，代理费用 N*KM6j  
aggregate                                          总计，合计为…… u~Y+YzCxV  
alternation of document and record                 变造文件和记录 S@ItgG? X  
alternative audit procedures                      替代审计程序，备选审计程序 7!e kINQ  
amend                                              修改，修订 /~g.j1g  
amortisation                                      摊销 @Dd(  
analytical capacity                             分析能力 JycC\s+%E  
analytical procedures                               分析性程序 m'2EiYX$}\  
annual financial statements                        年度会计报表，年度财务报表 n]K{-C;  
appendix                                          附录，附表 Zj)A%WTD,  
applicable                                         适用的 HzZ
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applicable laws and regulations                 适用的法规 ei[, ug'  
application systems                                  应用系统 BbgKaCq  
apply consistently                              一贯地执行，一贯地实施 SPINV.  
appropriate                                       适当的，合适的； xfqU atC  
征用，挪用 H$,wg!kY!  
appropriate authorization                          适当的授权 U.ew6`'Te  
appropriateness of audit evidence                    审计证据的适当性 Nu><r  
approval                                    批准，核准 .0dx@Sbv  
assertion                                    (会计报表上的)认定；确认 h|EHK!<"8  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 !6J+#  
asset                                                 资产，财产 *[b~2  
asset restructuring                             资产重组 hM8FN  
assignment of duties                                 职责的划分 Hc\oR(L  
assistant                                     助理，助理人员 @[;$R@M_3  
associated company                                 联属公司，联营公司 - ysd`&  
association                                        联合，结合；协会，社团 6h&i<->  
assumption                                       假设，假定 &Z+.FTo  
at a given date                                         在某一特定时日 .Txwp?};  
attestation                                         鉴证，公证 "g1Fg.o  
attestation service                             鉴证服务 nwJc%0  
audit adjustment                                审计调整 UFj/Y;  
audit areas                                        审计领域 V|;os  
audit conclusion                                审计结论 ?'OL2~  
audit effectiveness                             审计效果 7K/t>QrBtU  
audit efficiency                                  审计效率 -B:O0;f  
audit engagement letter                      审计业务约定书 M:%L
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audit evidence                                          审计证据 QhPpo#^  
audit fee                                    审计费 #/WjKr n  
audit files                                          审计档案 ::Pf\Lb>  
audit findings                                     审计中发现的事项 Bs<LJzS{V  
audit implementation stage                        审计实施阶段 / KKA/  
audit mark                                        审计标识 C+-sf  
audit materiality                                 审计重要性 pF:C  
audit method                                     审计方法 -n6T^vf  
audit objective                                         审计目标，审计目的 U5j0i]  
audit of financial statements                      会计报表审计，财务报表审计 r mdG"s  
audit opinion                                     审计意见 eie u|_  
audit period                                      被审计期间，被审计年度 lp5b&I_  
audit plan                                          审计计划 A~'p~@L  
audit planning                                    编制审计计划，制定审计计划，审计计划 s1zkkLw`*  
audit planning stage                                  审计计划阶段 n:%A4*  
audit procedure                                审计程序 w6[$vib'  
audit programme                               审计程序表，具体审计计划 9<*<-x{A17  
audit report                                       审计报告 D 6F/9|  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 ns&(
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audit report with a qualified opinion                 有保留意见的审计报告 6`)Ss5jzk  
audit report with an adverse opinion                否定意见的审计报告 w6'8L s  
audit report with dual dates                      双重日期审计报告 @Hst-H.l<l  
audit reporting stage                                 审计报告阶段 jq+:&8!8(e  
audit responsibility                                   审计责任 Q8bn|#`  
audit results                                      审计结果 -V}ZbXJD  
audit risk                                          审计风险 CfHPJ:Qo[  
audit sampling                                          审计抽样 s;:quM  
audit sampling techniques                         审计抽样方法，审计抽样技术 6X$iTJ[\x  
audit strategies                                  审计策略 :$oiP  
audit summary                                         审计总结，审计小结 $+HS^
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audit team                                         审计小组 58/\  
audit test                                    审计测试 MZSyu  
audit trail                                          审计轨迹 "C9.pdP\8  
audit work                                        审计工作 @%#!-wC-5  
audit working paper                                 审计工作底稿 +Z%8X!Q  
audited financial statement                        审计会计报表，已审计财务报表 |(R[5q  
Auditing Guidelines (the～)                      审计规范指南 ZmJHL n[B  
auditing standards                             审计准则 'Ie
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audit-oriented working paper                          (审计)业务类工作底稿 $dHD  
authorisation                                     授权 .n)0@X!  
authorisation of transaction                       交易的授权 K# plSD^f=  
availability                                         可获得性 K?mly$  
B XOJ@-^BX  
balance                                      余额；差额；平衡 axd9b,  
balance sheet                                    资产负债表 K.\-  
bank                                                 银行 yykyvy  
bank account                                    银行账户，银行户头 x:IY6 l  
bank statement                                 银行对账单 u9dL-Nr`  
barter transaction                              易货交易，以物换物交易 
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basis of audit                                    审计依据 OGU#%5"<  
basis of preparation                                (会计报表的)编制基础 OTwXc*2u]  
book of account                               账目，账簿 |c!lZo/  
borrowing                                         借款，贷款，借债 &bS!>_9  
branch                                              分支，分支机构，分店 P+;@?ofB  
brought forward                                (账户余额等的)承上年，承上期，承上页 nB86oQ/S  
budget                                              预算 " qrL:,  
building                                      建筑物；大楼 ki|w?0s  
business conditions                                  业务情况，经营情况 v7- d+P=  
business licence                               (企业等的)营业执照 .t9zF-
jk  
business relation                                业务关系 ?C9>bKo*2H  
DR#[\RzNI  

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