[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 '(L7;+E  
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审计词汇英汉对照 8eHyL  
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ability to continue as a going concern               持续经营能力 lv+TD!b   
acceptability                                     可接受性，可接受程度 ?'{SX9  
acceptable level of detection risk                     检查风险的可接受水平 tHwMX1 IG  
acceptance of engagement                       接受委托 <;Zmjeb+#  
accepting the engagement for the first time              首次接受委托 DG:Z=LuJr  
access to asset                                         对资产的接触 76h ,]xi  
according to                                     根据，依据，依照 (S\[Y9  
account balance                                账户余额 pohp&Tc m  
account for                                       对……进行会计处理，核算；解释 $6iX   
accounting                                        会计，会计学 aH/ k
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accounting advisory serve                        会计咨询服务 FSW_<%  
accounting firm                                 会计师事务所  DwE[D]7o  
accounting information                      会计信息，会计资料 p xa*'h"b^  
accounting period                             会计期间 ^N{h3b8  
accounting policies                                   会计政策 0*D$R`$  
accounting professional bodies                 会计职业组织，会计职业团体 .Od!0(0  
accounting records                                   会计记录 A!WKnb_`  
accounting responsibility                           会计责任 V7fq4O^:  
accounting service                             会计服务 7/@TF/V  
accounting standards                                会计准则 \B,@`dw  
Accounting Standards for Business Enterprises       企业会计准则 WX|`1b  
accounting system                             会计系统 9c,'k#k  
accounting treatment                                会计处理 MH9q ;?.J  
accuracy                                    准确性，精确性 =Qj{T  
additional audit procedures                      追加审计程序  EC!02S  
addressee                                         收件人，收信人 %^GfS@t  
Administration of State-owned Assets  (the～)     国有资产管理局 RF53Jyt  
administrative laws and regulations                 行政法规 hxd`OG<gF  
adverse impact                                 不利影响，负面影响 Z!z
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adverse opinion                                反对意见 f=gW]x7'R+  
advisory group                                  咨询组，顾问组 J({Xg?  
agency fee                                        代理费，代理费用 ^sEYOX\  
aggregate                                          总计，合计为…… >T 3-  
alternation of document and record                 变造文件和记录 F]]]y5t  
alternative audit procedures                      替代审计程序，备选审计程序 4`]^@"{  
amend                                              修改，修订 qCpp6~]Um  
amortisation                                      摊销  KD7dye  
analytical capacity                             分析能力 Z<y I\1  
analytical procedures                               分析性程序 ?2{Gn -{  
annual financial statements                        年度会计报表，年度财务报表 })8N5C+KU  
appendix                                          附录，附表 as4;:  
applicable                                         适用的 6J6BF%  
applicable laws and regulations                 适用的法规 sF?TmBQ*  
application systems                                  应用系统 {19PL8B~}  
apply consistently                              一贯地执行，一贯地实施 )SRefW .v  
appropriate                                       适当的，合适的； 6x[}g  
征用，挪用 j94=hJVKi  
appropriate authorization                          适当的授权 2E/"hQw  
appropriateness of audit evidence                    审计证据的适当性 ]kRfB:4ED  
approval                                    批准，核准 uHvp;]/0\  
assertion                                    (会计报表上的)认定；确认 -)]Yr #Q  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 BsqP?/  
asset                                                 资产，财产 \lf;P?M^  
asset restructuring                             资产重组 %D}kD6=  
assignment of duties                                 职责的划分 lVR~Bh  
assistant                                     助理，助理人员 Tx=-Bb~;  
associated company                                 联属公司，联营公司 Cc' 37~6~P  
association                                        联合，结合；协会，社团 mD0f<gJ1  
assumption                                       假设，假定 w/S%YW3*  
at a given date                                         在某一特定时日 kmsb hYM)  
attestation                                         鉴证，公证 q?oP?
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attestation service                             鉴证服务 }{qZ[/JwqN  
audit adjustment                                审计调整 [.'|_l  
audit areas                                        审计领域 )72+\C[*~r  
audit conclusion                                审计结论 +N9X/QFKV  
audit effectiveness                             审计效果 _jI,)sr4ic  
audit efficiency                                  审计效率 C]eSizS.  
audit engagement letter                      审计业务约定书 RLynEV;]  
audit evidence                                          审计证据 qL&[K>2z  
audit fee                                    审计费 fk[-mZ  
audit files                                          审计档案 rEnQYz  
audit findings                                     审计中发现的事项 Ins`l  
audit implementation stage                        审计实施阶段 4(~L#}:r!  
audit mark                                        审计标识 "Hb"F?Yb  
audit materiality                                 审计重要性 EXw
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audit method                                     审计方法 T`.O'!  
audit objective                                         审计目标，审计目的 nntuLuW  
audit of financial statements                      会计报表审计，财务报表审计 /vde2.|  
audit opinion                                     审计意见  |`f$tj  
audit period                                      被审计期间，被审计年度 ]Svt`0|}  
audit plan                                          审计计划 YTX,cj#D^&  
audit planning                                    编制审计计划，制定审计计划，审计计划 *,)Md[  
audit planning stage                                  审计计划阶段 +p_CN*10H  
audit procedure                                审计程序  |vwVghC  
audit programme                               审计程序表，具体审计计划 5C*Pd Wpl  
audit report                                       审计报告 [b<oDX#  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 *{@Nq=fE  
audit report with a qualified opinion                 有保留意见的审计报告 )uIe&B  
audit report with an adverse opinion                否定意见的审计报告 V>%rv'G8  
audit report with dual dates                      双重日期审计报告 %~JJ.&  
audit reporting stage                                 审计报告阶段 +L|?~p`
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audit responsibility                                   审计责任 G<8/F<m/  
audit results                                      审计结果 Gg3,:A_ w  
audit risk                                          审计风险 p2[n$61  
audit sampling                                          审计抽样 }6}l7x  
audit sampling techniques                         审计抽样方法，审计抽样技术 #$+*;  
audit strategies                                  审计策略 gQelD6c
 
audit summary                                         审计总结，审计小结 dulI&_x  
audit team                                         审计小组 =:,g  
audit test                                    审计测试 b8V
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audit trail                                          审计轨迹 uaGk6S  
audit work                                        审计工作 qu6D 5t  
audit working paper                                 审计工作底稿 cAqLE\h  
audited financial statement                        审计会计报表，已审计财务报表 vq0Tk bzs  
Auditing Guidelines (the～)                      审计规范指南 &yTqZ*Yuk  
auditing standards                             审计准则 <8i//HOE  
audit-oriented working paper                          (审计)业务类工作底稿 ,GIyq)  
authorisation                                     授权 Mj?`j_X  
authorisation of transaction                       交易的授权 B6As,)RjD:  
availability                                         可获得性 7P5)Z-K[  
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balance                                      余额；差额；平衡 sPQQ"|wU  
balance sheet                                    资产负债表 6|%?tex  
bank                                                 银行 EHIF>@TZ  
bank account                                    银行账户，银行户头 S9D<8j^  
bank statement                                 银行对账单 D~iz+{Q4  
barter transaction                              易货交易，以物换物交易 !bx;Ta.  
basis of audit                                    审计依据 q[ZTHd.-  
basis of preparation                                (会计报表的)编制基础 6qpJUkd  
book of account                               账目，账簿 {n.PF8A5X  
borrowing                                         借款，贷款，借债 a=1@*ID  
branch                                              分支，分支机构，分店 r~8 $1"  
brought forward                                (账户余额等的)承上年，承上期，承上页 SrJGTuXg  
budget                                              预算 wqs?828x  
building                                      建筑物；大楼 %y[h5*y*  
business conditions                                  业务情况，经营情况 b<ZIWfs  
business licence                               (企业等的)营业执照 #&k5 d:  
business relation                                业务关系 FFpT~.  
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