[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 %eLf6|1x  
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审计词汇英汉对照 a0[Mx 4  
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ability to continue as a going concern               持续经营能力 Pg/$N 5->  
acceptability                                     可接受性，可接受程度 &?j]L4 %  
acceptable level of detection risk                     检查风险的可接受水平 ;c~
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acceptance of engagement                       接受委托 6 o^sQ(]  
accepting the engagement for the first time              首次接受委托 vq nFyd  
access to asset                                         对资产的接触 o? {rPFR  
according to                                     根据，依据，依照 '*,P33h9<!  
account balance                                账户余额 6I,4 6 XZ-  
account for                                       对……进行会计处理，核算；解释 /6a617?9J  
accounting                                        会计，会计学 XH{P@2~l  
accounting advisory serve                        会计咨询服务 R=u!RcvR  
accounting firm                                 会计师事务所 mYiIwm1cb(  
accounting information                      会计信息，会计资料 2v9T&xo=  
accounting period                             会计期间 $7JWA9#N!  
accounting policies                                   会计政策 >zY~")|R(  
accounting professional bodies                 会计职业组织，会计职业团体 IL2OVLX  
accounting records                                   会计记录 !w-`: d?  
accounting responsibility                           会计责任 GMRFZw_M  
accounting service                             会计服务 !JC!GS"M5  
accounting standards                                会计准则 l4`HuNR1  
Accounting Standards for Business Enterprises       企业会计准则 [n{c,U F  
accounting system                             会计系统 0-a[[hL?  
accounting treatment                                会计处理 Y<oDv`aZ0  
accuracy                                    准确性，精确性 zM*PN|/%sH  
additional audit procedures                      追加审计程序 { WW!P,w  
addressee                                         收件人，收信人 4c/.#?  
Administration of State-owned Assets  (the～)     国有资产管理局 FfR%@ V'  
administrative laws and regulations                 行政法规 %h-?ff[  
adverse impact                                 不利影响，负面影响  ]6 ]Nr  
adverse opinion                                反对意见 &*3O+$L  
advisory group                                  咨询组，顾问组 S&`iEwG  
agency fee                                        代理费，代理费用
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aggregate                                          总计，合计为…… Z>+Tzvfud  
alternation of document and record                 变造文件和记录 H(k-jAO
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alternative audit procedures                      替代审计程序，备选审计程序 i4 Vv6Sx1  
amend                                              修改，修订 /WX 0}mWu  
amortisation                                      摊销 L-\o zp  
analytical capacity                             分析能力 )RE~=*?d  
analytical procedures                               分析性程序 K$(Li
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annual financial statements                        年度会计报表，年度财务报表 -32?]LN}  
appendix                                          附录，附表 4|[)D/N  
applicable                                         适用的 .8K ~ h  
applicable laws and regulations                 适用的法规 o$FYCz n  
application systems                                  应用系统 !-gjA@Pk  
apply consistently                              一贯地执行，一贯地实施 6V@?/B  
appropriate                                       适当的，合适的； ]&l%L4Z  
征用，挪用 @+`">a8},  
appropriate authorization                          适当的授权 .*>pD/  
appropriateness of audit evidence                    审计证据的适当性 #(KE9h%  
approval                                    批准，核准 :P1/kYg  
assertion                                    (会计报表上的)认定；确认 A(<"oAe|  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 ;x=r.3OQy  
asset                                                 资产，财产 onOvE Y|R  
asset restructuring                             资产重组 Skn2-8;10  
assignment of duties                                 职责的划分 hd E?%A  
assistant                                     助理，助理人员 (#"iZv ,  
associated company                                 联属公司，联营公司 jJfV_#'N'  
association                                        联合，结合；协会，社团 Mm'q4DV^  
assumption                                       假设，假定 E:C-k^/[Y  
at a given date                                         在某一特定时日 c3NUJ~>=y  
attestation                                         鉴证，公证 V;}6C&aP.  
attestation service                             鉴证服务 bBC!fh!L"  
audit adjustment                                审计调整 <h"*"q|9  
audit areas                                        审计领域 NtnKS@Ht  
audit conclusion                                审计结论 LG qg0(  
audit effectiveness                             审计效果 z8"(Yy7m  
audit efficiency                                  审计效率 4H\+vJPM  
audit engagement letter                      审计业务约定书 9:l@8^_o  
audit evidence                                          审计证据 mI$3[ #+  
audit fee                                    审计费 Q[M?LNE`  
audit files                                          审计档案 (i*;V0  
audit findings                                     审计中发现的事项 9 yE   
audit implementation stage                        审计实施阶段 9WH  
audit mark                                        审计标识  b jq1",  
audit materiality                                 审计重要性 VP<_~OLc  
audit method                                     审计方法 7P2?SW^
 
audit objective                                         审计目标，审计目的 MCcWRbE5#  
audit of financial statements                      会计报表审计，财务报表审计 kr
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audit opinion                                     审计意见 ~Uet)y<  
audit period                                      被审计期间，被审计年度 b&$sY!iU  
audit plan                                          审计计划 <RMrp@[  
audit planning                                    编制审计计划，制定审计计划，审计计划 ^8#;>+7R  
audit planning stage                                  审计计划阶段 ^:c"%<"='  
audit procedure                                审计程序 ;| :^zo  
audit programme                               审计程序表，具体审计计划 C"We>
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audit report                                       审计报告 ZrA OX'>u9  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 IO4 8sV }  
audit report with a qualified opinion                 有保留意见的审计报告 {hLS,Me  
audit report with an adverse opinion                否定意见的审计报告 Wr%E}mX-  
audit report with dual dates                      双重日期审计报告 I>jDM  
audit reporting stage                                 审计报告阶段 bz=B&YR  
audit responsibility                                   审计责任 JN Ur?+g  
audit results                                      审计结果 mP?~#RZ  
audit risk                                          审计风险 F9SkEf ]99  
audit sampling                                          审计抽样 @zH TKi`  
audit sampling techniques                         审计抽样方法，审计抽样技术 =n}+p>\s  
audit strategies                                  审计策略 d&'}~C`~k  
audit summary                                         审计总结，审计小结 6,*o;<k[  
audit team                                         审计小组 *&\fBi]  
audit test                                    审计测试 P}El#y#&  
audit trail                                          审计轨迹 ?oc#$fcQ~  
audit work                                        审计工作 9z:P#=Q:  
audit working paper                                 审计工作底稿 /4R|QD  
audited financial statement                        审计会计报表，已审计财务报表 :]viLw\&g  
Auditing Guidelines (the～)                      审计规范指南 (Es0n$Xb  
auditing standards                             审计准则 laQM*FLg  
audit-oriented working paper                          (审计)业务类工作底稿 1gZW~6a}  
authorisation                                     授权 m'Thm{Y,?n  
authorisation of transaction                       交易的授权 TZ]D6.mD  
availability                                         可获得性 @AgV7#  
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balance                                      余额；差额；平衡 3%JPJuNVw  
balance sheet                                    资产负债表 X R =^zp?  
bank                                                 银行 b\U p(]  
bank account                                    银行账户，银行户头 "[*W=6m0  
bank statement                                 银行对账单 XSu9C zx&I  
barter transaction                              易货交易，以物换物交易 6S~lgH:  
basis of audit                                    审计依据 BpGK`0H  
basis of preparation                                (会计报表的)编制基础 qOV6Kh)  
book of account                               账目，账簿 z8
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borrowing                                         借款，贷款，借债 v/4Bt2J  
branch                                              分支，分支机构，分店 zuR F6?un  
brought forward                                (账户余额等的)承上年，承上期，承上页 \.R+|`{tf  
budget                                              预算 .mse.$TK.^  
building                                      建筑物；大楼 AvN\^ &G  
business conditions                                  业务情况，经营情况 RK*ZlD<  
business licence                               (企业等的)营业执照 V=@M!;'<  
business relation                                业务关系 nI-^  
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