[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 ^i~'aq  
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审计词汇英汉对照 fpvzx{2  
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ability to continue as a going concern               持续经营能力 "a>a "Ei  
acceptability                                     可接受性，可接受程度 x20s
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acceptable level of detection risk                     检查风险的可接受水平 (`Q_^Bfyl  
acceptance of engagement                       接受委托 0)3*E)g{  
accepting the engagement for the first time              首次接受委托 {~:F1J~=  
access to asset                                         对资产的接触 Gnmxp%&}P|  
according to                                     根据，依据，依照 Ci^tP~)&"  
account balance                                账户余额 K\>CXa  
account for                                       对……进行会计处理，核算；解释 h3
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accounting                                        会计，会计学 ^7% KS  
accounting advisory serve                        会计咨询服务 [+v}V ,jb  
accounting firm                                 会计师事务所 #&c}in"!  
accounting information                      会计信息，会计资料 ;/-#oW@gQ  
accounting period                             会计期间 ~0@+8%^>;  
accounting policies                                   会计政策 '|N9
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accounting professional bodies                 会计职业组织，会计职业团体 o Gi{d5  
accounting records                                   会计记录 @Y2&v956  
accounting responsibility                           会计责任 %j?<v@y  
accounting service                             会计服务 1~P ^g`  
accounting standards                                会计准则 awa $o  
Accounting Standards for Business Enterprises       企业会计准则 kihO~<  
accounting system                             会计系统 @VcSK`  
accounting treatment                                会计处理 p![CH  
accuracy                                    准确性，精确性 FqK2[] 8  
additional audit procedures                      追加审计程序 t Sf`  
addressee                                         收件人，收信人 Sud5F4S  
Administration of State-owned Assets  (the～)     国有资产管理局 YG6Kvc6T  
administrative laws and regulations                 行政法规 APR%ZpG  
adverse impact                                 不利影响，负面影响 *QpKeI  
adverse opinion                                反对意见 +EBoFeeIG  
advisory group                                  咨询组，顾问组 .4wp  
agency fee                                        代理费，代理费用 A">A @`}  
aggregate                                          总计，合计为…… 8TnByKZz  
alternation of document and record                 变造文件和记录 tJ9i{TS  
alternative audit procedures                      替代审计程序，备选审计程序 _*Z2</5   
amend                                              修改，修订 8"g.Z*  
amortisation                                      摊销 fX2PteA0qX  
analytical capacity                             分析能力 0BTLIV$d;  
analytical procedures                               分析性程序 4!dN^;Cb  
annual financial statements                        年度会计报表，年度财务报表 DOm5azO!>  
appendix                                          附录，附表 fw1g;;E  
applicable                                         适用的 VJeN m3WNb  
applicable laws and regulations                 适用的法规 JOIbxU{U_  
application systems                                  应用系统 cEd!t6Z  
apply consistently                              一贯地执行，一贯地实施 5? s$(Lt~  
appropriate                                       适当的，合适的； c
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appropriate authorization                          适当的授权 Y?z@)cL  
appropriateness of audit evidence                    审计证据的适当性 DN@T4!  
approval                                    批准，核准 \i=,[8t[r  
assertion                                    (会计报表上的)认定；确认 Dyj5a($9"{  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 O`hOVH
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asset                                                 资产，财产 !:mo2zA  
asset restructuring                             资产重组 \Podyh/;?  
assignment of duties                                 职责的划分 mu/O\'5  
assistant                                     助理，助理人员 =,~h]_\_  
associated company                                 联属公司，联营公司 [S/]Vk|4  
association                                        联合，结合；协会，社团 (SLAq$gvd  
assumption                                       假设，假定 YQ_3[[xT  
at a given date                                         在某一特定时日 B&`hvR  
attestation                                         鉴证，公证 #U NTD4  
attestation service                             鉴证服务
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audit adjustment                                审计调整 !#nlWX:~  
audit areas                                        审计领域 rQbL
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audit conclusion                                审计结论 %jY/jp=R  
audit effectiveness                             审计效果 <;.Zms${@  
audit efficiency                                  审计效率 qlSc
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audit engagement letter                      审计业务约定书 i(JB
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audit evidence                                          审计证据 z2&SZ.mk  
audit fee                                    审计费 vb}; _/#?  
audit files                                          审计档案 0*"auGuX  
audit findings                                     审计中发现的事项 d"|XN{  
audit implementation stage                        审计实施阶段 s45Y8!c  
audit mark                                        审计标识 g`!:7|&,_  
audit materiality                                 审计重要性 D!~-53f@  
audit method                                     审计方法 ~:f9,  
audit objective                                         审计目标，审计目的 N(@'L43$V  
audit of financial statements                      会计报表审计，财务报表审计 lu(<(t,Lbs  
audit opinion                                     审计意见 0EYK3<k9!  
audit period                                      被审计期间，被审计年度 ]}cai 1  
audit plan                                          审计计划 OCF\*Sx  
audit planning                                    编制审计计划，制定审计计划，审计计划 j3rBEQ,R  
audit planning stage                                  审计计划阶段 $LZf&q:\]*  
audit procedure                                审计程序 ]+W+8)f1M  
audit programme                               审计程序表，具体审计计划 Nf>1`eP  
audit report                                       审计报告 E{d Mdz  
audit report with a disclaimer of opinion           拒绝表示意见审计报告
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audit report with a qualified opinion                 有保留意见的审计报告 J56+eC(  
audit report with an adverse opinion                否定意见的审计报告 a2*WZc
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audit report with dual dates                      双重日期审计报告 Xz0jjO,  
audit reporting stage                                 审计报告阶段 =/"Of  
audit responsibility                                   审计责任 5DfAL;o!  
audit results                                      审计结果 X|H%jdta  
audit risk                                          审计风险 dfe 9)m>  
audit sampling                                          审计抽样 >UpTMEQ  
audit sampling techniques                         审计抽样方法，审计抽样技术 UcDJ%vI  
audit strategies                                  审计策略 Roy0?6O  
audit summary                                         审计总结，审计小结 YZf<S:  
audit team                                         审计小组 A8hj"V47  
audit test                                    审计测试 pFGK-J  
audit trail                                          审计轨迹 SHPaSq'
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audit work                                        审计工作 'z2}qJJ)  
audit working paper                                 审计工作底稿 l0g#&V--  
audited financial statement                        审计会计报表，已审计财务报表 >>wbyj8  
Auditing Guidelines (the～)                      审计规范指南 rB}UFS)  
auditing standards                             审计准则 y>u+.z a|  
audit-oriented working paper                          (审计)业务类工作底稿 Y2j>lf?8  
authorisation                                     授权 FZnkQ  
authorisation of transaction                       交易的授权 _Q/D%7[pa  
availability                                         可获得性 @?{n`K7{`  
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balance                                      余额；差额；平衡 7[QU *1bk  
balance sheet                                    资产负债表 XZA3TZ  
bank                                                 银行 [bJ/$A  
bank account                                    银行账户，银行户头 *8U+2zgfC  
bank statement                                 银行对账单 y%=\E  
barter transaction                              易货交易，以物换物交易 "tUXY
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basis of audit                                    审计依据 F$ x@]  
basis of preparation                                (会计报表的)编制基础
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book of account                               账目，账簿 OibW 8A4Z1  
borrowing                                         借款，贷款，借债 ji`N1e,l  
branch                                              分支，分支机构，分店 /Yc!m$uCW  
brought forward                                (账户余额等的)承上年，承上期，承上页 U n2xZ[4  
budget                                              预算 }.4`zK&SB  
building                                      建筑物；大楼 AShJtxxa  
business conditions                                  业务情况，经营情况 X^?<, Y)1.  
business licence                               (企业等的)营业执照 G!oq ;<  
business relation                                业务关系 D*`|MzlQ  
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