[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 /'' |bIPa  
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审计词汇英汉对照 C jISU$O  
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ability to continue as a going concern               持续经营能力 [U'I3x,  
acceptability                                     可接受性，可接受程度 f8E,.$>  
acceptable level of detection risk                     检查风险的可接受水平 bWWZGl 9  
acceptance of engagement                       接受委托 GVR/p  
accepting the engagement for the first time              首次接受委托 hGh
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access to asset                                         对资产的接触 kn<IWW_t  
according to                                     根据，依据，依照 eocq Hwbv  
account balance                                账户余额 yw
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account for                                       对……进行会计处理，核算；解释 cZC%W!pT  
accounting                                        会计，会计学 ]Y111<Ja  
accounting advisory serve                        会计咨询服务 TS4Yzq,f  
accounting firm                                 会计师事务所 |`eHUtjH  
accounting information                      会计信息，会计资料 u#!Q
IQW  
accounting period                             会计期间 .3>`yL  
accounting policies                                   会计政策 uaghB,i'n  
accounting professional bodies                 会计职业组织，会计职业团体 3MX&%_wUhB  
accounting records                                   会计记录 y/i{6P2`,D  
accounting responsibility                           会计责任 0RFBun{  
accounting service                             会计服务 8! eYax   
accounting standards                                会计准则 =D;n#n7  
Accounting Standards for Business Enterprises       企业会计准则 3D 4
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accounting system                             会计系统 j/
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accounting treatment                                会计处理 ^E~F,]dV=  
accuracy                                    准确性，精确性 |ht:_l 8  
additional audit procedures                      追加审计程序 rDI}X?JmX  
addressee                                         收件人，收信人 _4,/uG|a O  
Administration of State-owned Assets  (the～)     国有资产管理局 g$f+X~Q  
administrative laws and regulations                 行政法规 O]_a$U*6  
adverse impact                                 不利影响，负面影响 $,u>,  
adverse opinion                                反对意见 p{|!LcSU$2  
advisory group                                  咨询组，顾问组 \MqOHM.[  
agency fee                                        代理费，代理费用 56w uk [)  
aggregate                                          总计，合计为…… mHe[ NkY6  
alternation of document and record                 变造文件和记录 VOJA}$  
alternative audit procedures                      替代审计程序，备选审计程序 lT^/8Z<g  
amend                                              修改，修订 /U26IbJ  
amortisation                                      摊销 }fO+b5U  
analytical capacity                             分析能力 }TQa<;Q  
analytical procedures                               分析性程序 r)S:-wP  
annual financial statements                        年度会计报表，年度财务报表 C&|K7Zp0v  
appendix                                          附录，附表 jQBL8<  
applicable                                         适用的 9*Q6/?v  
applicable laws and regulations                 适用的法规 FYs]I0}|  
application systems                                  应用系统 [[$dPa9  
apply consistently                              一贯地执行，一贯地实施 %lq[,6?>5  
appropriate                                       适当的，合适的； 8Sxk[`qx\K  
征用，挪用 PI\C*_.  
appropriate authorization                          适当的授权 A=W:}sz t]  
appropriateness of audit evidence                    审计证据的适当性 3_bqDhVI5  
approval                                    批准，核准 -wa"
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assertion                                    (会计报表上的)认定；确认 W{m_yEOf  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 Gsn$r(m{K  
asset                                                 资产，财产 | |"W=E  
asset restructuring                             资产重组 PctXh, =  
assignment of duties                                 职责的划分 zfrNM9C  
assistant                                     助理，助理人员 4mjlat(d   
associated company                                 联属公司，联营公司 S86,m=  
association                                        联合，结合；协会，社团 \VpN:RI  
assumption                                       假设，假定 Um^4[rl:#g  
at a given date                                         在某一特定时日 7Q^p|;~a  
attestation                                         鉴证，公证 @r&*Qsf|  
attestation service                             鉴证服务 .(RZ&*4  
audit adjustment                                审计调整 v-Tk
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audit areas                                        审计领域 nuH=pIq6x  
audit conclusion                                审计结论 $J8g)cS  
audit effectiveness                             审计效果 mW2D"-s  
audit efficiency                                  审计效率 nz|6CP  
audit engagement letter                      审计业务约定书 Vy =P*  
audit evidence                                          审计证据 .Hnhd/ c  
audit fee                                    审计费 qv
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audit files                                          审计档案 %oB0@&!mS  
audit findings                                     审计中发现的事项 )S ZzA'  
audit implementation stage                        审计实施阶段 /!?b&N/d)  
audit mark                                        审计标识 EXMW,  
audit materiality                                 审计重要性 kXV
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audit method                                     审计方法 /WGD7\G'8  
audit objective                                         审计目标，审计目的 :.9Y  
audit of financial statements                      会计报表审计，财务报表审计 jW]"Um-]  
audit opinion                                     审计意见 AJ+\Qs
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audit period                                      被审计期间，被审计年度 zLgc j(;  
audit plan                                          审计计划 )T6:@n^]h  
audit planning                                    编制审计计划，制定审计计划，审计计划 =
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audit planning stage                                  审计计划阶段 $l2`@ia"  
audit procedure                                审计程序 <6Y|vEo!N  
audit programme                               审计程序表，具体审计计划 _@i-?Q  
audit report                                       审计报告 %~I&T".iC  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 egK~w8`W%  
audit report with a qualified opinion                 有保留意见的审计报告 3[j,d]\|  
audit report with an adverse opinion                否定意见的审计报告 mv>0j<C91  
audit report with dual dates                      双重日期审计报告 Gphy8~eS  
audit reporting stage                                 审计报告阶段 _TLspqi  
audit responsibility                                   审计责任 ic5af"/(\  
audit results                                      审计结果 eR4ib-nS  
audit risk                                          审计风险 6cd!;Ca
 
audit sampling                                          审计抽样 idB1%?<  
audit sampling techniques                         审计抽样方法，审计抽样技术 i=L 86Ks  
audit strategies                                  审计策略 tm/=Oc1p  
audit summary                                         审计总结，审计小结 8 :WN@  
audit team                                         审计小组 Siq]Ii0F;>  
audit test                                    审计测试 =;+gge!?bB  
audit trail                                          审计轨迹 ~j>
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audit work                                        审计工作  *^%+PQ  
audit working paper                                 审计工作底稿 :pM)I5MN[  
audited financial statement                        审计会计报表，已审计财务报表 \6
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Auditing Guidelines (the～)                      审计规范指南 z
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auditing standards                             审计准则 \pk9i+t  
audit-oriented working paper                          (审计)业务类工作底稿 gzlxkv-F{  
authorisation                                     授权 Z^]jy>dj  
authorisation of transaction                       交易的授权 5kGQf  
availability                                         可获得性 A@Q6}ESD  
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balance                                      余额；差额；平衡 >|, <9z`D  
balance sheet                                    资产负债表 T ay226  
bank                                                 银行 tmOy"mq67  
bank account                                    银行账户，银行户头 V@]SKbK}wN  
bank statement                                 银行对账单 )u+O~Y95&i  
barter transaction                              易货交易，以物换物交易 9
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basis of audit                                    审计依据 T_!F I29  
basis of preparation                                (会计报表的)编制基础 Zr1"'+-  
book of account                               账目，账簿 #q K .AZi  
borrowing                                         借款，贷款，借债 4 evNZ Q  
branch                                              分支，分支机构，分店 BdMd\1eMw  
brought forward                                (账户余额等的)承上年，承上期，承上页 yKuZJXG Vo  
budget                                              预算 G
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building                                      建筑物；大楼 { TI,|'>5[  
business conditions                                  业务情况，经营情况 *+zFsu4l  
business licence                               (企业等的)营业执照 ZJW8S  
business relation                                业务关系 pfu"vo(t_  
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