[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 8Kt_irD  
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审计词汇英汉对照 Fj}|uiOQUS  
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ability to continue as a going concern               持续经营能力 0&T0Ls# 4  
acceptability                                     可接受性，可接受程度 BoZ])Y6=  
acceptable level of detection risk                     检查风险的可接受水平 DqyJ]}|  
acceptance of engagement                       接受委托 'b#RfF,7H}  
accepting the engagement for the first time              首次接受委托 O4@sN=o  
access to asset                                         对资产的接触 T-ID{
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according to                                     根据，依据，依照 6}wXNTd  
account balance                                账户余额 <6 ^MVaD  
account for                                       对……进行会计处理，核算；解释 j_S///  
accounting                                        会计，会计学 \U;4\  
accounting advisory serve                        会计咨询服务 f>\ OT  
accounting firm                                 会计师事务所 6, \i0y5n  
accounting information                      会计信息，会计资料 wEL$QOu$  
accounting period                             会计期间 WqP>cl2Lm  
accounting policies                                   会计政策 e@'rY#:u  
accounting professional bodies                 会计职业组织，会计职业团体 )w];eF0c  
accounting records                                   会计记录 G6K;3B  
accounting responsibility                           会计责任 b:3n)-V{u  
accounting service                             会计服务 hgMh]4wN*  
accounting standards                                会计准则 ;@p2s'(  
Accounting Standards for Business Enterprises       企业会计准则 Rr! PU  
accounting system                             会计系统 W$LaXytmak  
accounting treatment                                会计处理 Cc*"cQe  
accuracy                                    准确性，精确性 )R $+dPu>  
additional audit procedures                      追加审计程序 9z7^0Ruw  
addressee                                         收件人，收信人 C{>@b:]p  
Administration of State-owned Assets  (the～)     国有资产管理局  ^ZnlWZ@r  
administrative laws and regulations                 行政法规 "+3p??h%Rq  
adverse impact                                 不利影响，负面影响 'U ',9  
adverse opinion                                反对意见 @s!9T  
advisory group                                  咨询组，顾问组 amq]&.M  
agency fee                                        代理费，代理费用 !Cxo4Twg  
aggregate                                          总计，合计为…… tu\;I{h=0  
alternation of document and record                 变造文件和记录 
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alternative audit procedures                      替代审计程序，备选审计程序 3Tze`Q 9  
amend                                              修改，修订 hZ|*=/3k  
amortisation                                      摊销 7[5g_D t  
analytical capacity                             分析能力 *Wk y#  
analytical procedures                               分析性程序 (7BG~T
 
annual financial statements                        年度会计报表，年度财务报表 UMR0S5`}  
appendix                                          附录，附表 Ug>yTc_(7  
applicable                                         适用的 L6`(YX.:  
applicable laws and regulations                 适用的法规 yoa"21E$  
application systems                                  应用系统 jqq96hP,  
apply consistently                              一贯地执行，一贯地实施 z-fP#.  
appropriate                                       适当的，合适的； 3 EH/6  
征用，挪用 cF!ygz//  
appropriate authorization                          适当的授权 .Tr!/mf_  
appropriateness of audit evidence                    审计证据的适当性 'qcLK>E  
approval                                    批准，核准 ?dMyhU}  
assertion                                    (会计报表上的)认定；确认 @igGfYy  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 ZN>oz@jY  
asset                                                 资产，财产 O{Bll;C  
asset restructuring                             资产重组 5W"&$6vj  
assignment of duties                                 职责的划分 *sK")Q4N  
assistant                                     助理，助理人员 8 tMfh  
associated company                                 联属公司，联营公司 +U/+iI>0  
association                                        联合，结合；协会，社团 x95[*[  
assumption                                       假设，假定 {~NiGHY  
at a given date                                         在某一特定时日 S@i*+&Ot  
attestation                                         鉴证，公证 ,!+>/RlJ
 
attestation service                             鉴证服务 [=*c8  
audit adjustment                                审计调整 =9$hZ c  
audit areas                                        审计领域 $g&,$7}O_  
audit conclusion                                审计结论 $YuVM  
audit effectiveness                             审计效果 r0kJx$f  
audit efficiency                                  审计效率 zf-)c1$*r  
audit engagement letter                      审计业务约定书 tDj~+lmdN  
audit evidence                                          审计证据 LWgYGXWT"  
audit fee                                    审计费  =d>^q7s  
audit files                                          审计档案 l`c&nf6  
audit findings                                     审计中发现的事项 YEfa8'7R  
audit implementation stage                        审计实施阶段
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audit mark                                        审计标识 0>h
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audit materiality                                 审计重要性 $1<V'b[E  
audit method                                     审计方法 h+EG) <  
audit objective                                         审计目标，审计目的 ;M{@|z[Nv  
audit of financial statements                      会计报表审计，财务报表审计
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audit opinion                                     审计意见 df@IC@`pB  
audit period                                      被审计期间，被审计年度 W,&z:z>  
audit plan                                          审计计划 qr>:meJy4  
audit planning                                    编制审计计划，制定审计计划，审计计划 H9'Y` -r  
audit planning stage                                  审计计划阶段 ,iKEIxA!  
audit procedure                                审计程序 uNnx i  
audit programme                               审计程序表，具体审计计划 57r?`'#*  
audit report                                       审计报告 r #H(kJu,  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 rP
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audit report with a qualified opinion                 有保留意见的审计报告 F-i`GMWC  
audit report with an adverse opinion                否定意见的审计报告 pzcV[E1  
audit report with dual dates                      双重日期审计报告 c%p7?3Ry  
audit reporting stage                                 审计报告阶段 u&MlWKCi  
audit responsibility                                   审计责任 lm'L-ZPN  
audit results                                      审计结果 xEv]VL:  
audit risk                                          审计风险 Hkq""'Mx+w  
audit sampling                                          审计抽样 ygt7;};!  
audit sampling techniques                         审计抽样方法，审计抽样技术 [@ExR*  
audit strategies                                  审计策略 &t.9^;(  
audit summary                                         审计总结，审计小结  N7%iz+  
audit team                                         审计小组 <>3}<i<[&  
audit test                                    审计测试 C1=7.dPr  
audit trail                                          审计轨迹 JMp>)*YS  
audit work                                        审计工作 ,_HSvs7-  
audit working paper                                 审计工作底稿 -h=K]Y{`  
audited financial statement                        审计会计报表，已审计财务报表 E"LSM]^^<f  
Auditing Guidelines (the～)                      审计规范指南 WjfUbKg0  
auditing standards                             审计准则 8@`"ZzM  
audit-oriented working paper                          (审计)业务类工作底稿 !uaV6K  
authorisation                                     授权 8r"$o1!  
authorisation of transaction                       交易的授权 kMD:~V  
availability                                         可获得性 ,S"a ,}8  
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balance                                      余额；差额；平衡 nNbOq[  
balance sheet                                    资产负债表 fq*.4s #  
bank                                                 银行 z"4UObVs  
bank account                                    银行账户，银行户头 RU} M&&  
bank statement                                 银行对账单 .&Uu w  
barter transaction                              易货交易，以物换物交易 fq^D
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basis of audit                                    审计依据 CXC,@T  
basis of preparation                                (会计报表的)编制基础 }T<[JXh=J  
book of account                               账目，账簿 1J8okBhZ  
borrowing                                         借款，贷款，借债 ?xTMmm  
branch                                              分支，分支机构，分店 Gb)!]:8  
brought forward                                (账户余额等的)承上年，承上期，承上页  Fa  
budget                                              预算 w!$|IC  
building                                      建筑物；大楼 gFk~S Jd  
business conditions                                  业务情况，经营情况 q5X\wz2N  
business licence                               (企业等的)营业执照 !Jh/M^  
business relation                                业务关系 kpc3l[.A  
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