[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 #+#^cqjZ  
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审计词汇英汉对照 B,A,5SuMk  
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ability to continue as a going concern               持续经营能力 .F},Z[a&  
acceptability                                     可接受性，可接受程度 qWM+!f  
acceptable level of detection risk                     检查风险的可接受水平 r4mz  
acceptance of engagement                       接受委托
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accepting the engagement for the first time              首次接受委托 s@IgaF {  
access to asset                                         对资产的接触 _;M3=MTM9  
according to                                     根据，依据，依照 DS=$* Trk  
account balance                                账户余额 7@ \:l~ {  
account for                                       对……进行会计处理，核算；解释 ,&.$r/x|?  
accounting                                        会计，会计学 8qL.L(=\/  
accounting advisory serve                        会计咨询服务 `I.pwst8i-  
accounting firm                                 会计师事务所 Vh{(*p  
accounting information                      会计信息，会计资料 sGa}Cf;H@g  
accounting period                             会计期间 e|N~tUVrrN  
accounting policies                                   会计政策 %Ai' 6  
accounting professional bodies                 会计职业组织，会计职业团体 s'|t2`K("  
accounting records                                   会计记录 X|-[i hp;  
accounting responsibility                           会计责任 Wdi`ZE  
accounting service                             会计服务 ~7anj.  
accounting standards                                会计准则 5] LfJh+"n  
Accounting Standards for Business Enterprises       企业会计准则 5th?m>  
accounting system                             会计系统 B"8jEYT5  
accounting treatment                                会计处理 ?lM
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accuracy                                    准确性，精确性 Gk]ZP31u  
additional audit procedures                      追加审计程序 Y_K W9T_  
addressee                                         收件人，收信人 F1A40h7R$Y  
Administration of State-owned Assets  (the～)     国有资产管理局 4*&k~0#t  
administrative laws and regulations                 行政法规  TJ1h[  
adverse impact                                 不利影响，负面影响 /,`OF/%  
adverse opinion                                反对意见 *YSRZvD<\  
advisory group                                  咨询组，顾问组 bQ(-M:  
agency fee                                        代理费，代理费用 :bm%f%gg  
aggregate                                          总计，合计为…… Ss%1{s~ok  
alternation of document and record                 变造文件和记录 [Q+k2J_h  
alternative audit procedures                      替代审计程序，备选审计程序 YS_3Cq  
amend                                              修改，修订 T+^c=[W  
amortisation                                      摊销 axpZ`BUc  
analytical capacity                             分析能力 hD=.rDvO  
analytical procedures                               分析性程序 C~R ?iZ.&U  
annual financial statements                        年度会计报表，年度财务报表 AJm$(3?/D  
appendix                                          附录，附表 [dAQrou6P  
applicable                                         适用的 ]IEZ?+F,  
applicable laws and regulations                 适用的法规 H8B$#.  
application systems                                  应用系统 Nt e$cTjX  
apply consistently                              一贯地执行，一贯地实施 *MB>,HU  
appropriate                                       适当的，合适的； kg 8Dn  
征用，挪用 -]+pwZ4g  
appropriate authorization                          适当的授权 8CZ%-}-%$  
appropriateness of audit evidence                    审计证据的适当性 *~>p; *  
approval                                    批准，核准 Qz3Z_V4k9  
assertion                                    (会计报表上的)认定；确认 Ulx]4;uzf  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 G:p85k`  
asset                                                 资产，财产 N#2ldY *  
asset restructuring                             资产重组 Fn7OmxfD  
assignment of duties                                 职责的划分 s8)`wH?  
assistant                                     助理，助理人员 15hqoo9!  
associated company                                 联属公司，联营公司 4M|uT 9-  
association                                        联合，结合；协会，社团 [orL.D]  
assumption                                       假设，假定 > (9\ c F{  
at a given date                                         在某一特定时日 bMxK@$G~  
attestation                                         鉴证，公证 +D:8r|evH  
attestation service                             鉴证服务 QeG9CS)E}j  
audit adjustment                                审计调整 J|]
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audit areas                                        审计领域 fP V n;  
audit conclusion                                审计结论 "L:4 7!8  
audit effectiveness                             审计效果 r4fHD~#l{  
audit efficiency                                  审计效率 ,T` ,OZm  
audit engagement letter                      审计业务约定书 U2A 82;Z  
audit evidence                                          审计证据 #,u|*O:  
audit fee                                    审计费 "X8jpg  
audit files                                          审计档案 tKeTHj;jO  
audit findings                                     审计中发现的事项 Pal=I)  
audit implementation stage                        审计实施阶段 5OppK(Oi*C  
audit mark                                        审计标识 &'x~<rx  
audit materiality                                 审计重要性 ".tL+A[  
audit method                                     审计方法 RGE(#   
audit objective                                         审计目标，审计目的 EgU#r@
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audit of financial statements                      会计报表审计，财务报表审计 18!y7 _cFT  
audit opinion                                     审计意见 
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audit period                                      被审计期间，被审计年度 k%sH09   
audit plan                                          审计计划 6:O<k2=2  
audit planning                                    编制审计计划，制定审计计划，审计计划 weSq|f  
audit planning stage                                  审计计划阶段 Ph1XI&us9  
audit procedure                                审计程序 p.SipQ.P  
audit programme                               审计程序表，具体审计计划 b1KtSRLV  
audit report                                       审计报告 ~?AEtl#&"  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 M[gL7-%w\  
audit report with a qualified opinion                 有保留意见的审计报告 P}Kgh7)3  
audit report with an adverse opinion                否定意见的审计报告 [YfoQ
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audit report with dual dates                      双重日期审计报告 RI0^#S_{  
audit reporting stage                                 审计报告阶段 AQg|lKv  
audit responsibility                                   审计责任 q.VYPkEib  
audit results                                      审计结果 LmePJ  
audit risk                                          审计风险 t82'K@sq  
audit sampling                                          审计抽样 o)/Pr7Qn  
audit sampling techniques                         审计抽样方法，审计抽样技术 \A"o[A2v  
audit strategies                                  审计策略  ir6' \  
audit summary                                         审计总结，审计小结 `X6J
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audit team                                         审计小组 ^ taN?5  
audit test                                    审计测试 FM >ae-L-  
audit trail                                          审计轨迹 N8b\OTk2  
audit work                                        审计工作 x i=ApwNj  
audit working paper                                 审计工作底稿 S{
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audited financial statement                        审计会计报表，已审计财务报表 o@Oz a  
Auditing Guidelines (the～)                      审计规范指南 Sw\*$g]  
auditing standards                             审计准则 /i'078F  
audit-oriented working paper                          (审计)业务类工作底稿 d]pb1EC
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authorisation                                     授权 /|1p7{km  
authorisation of transaction                       交易的授权 ] 3"t]U'f  
availability                                         可获得性 HYmC3  
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balance                                      余额；差额；平衡 lmvp,BzC  
balance sheet                                    资产负债表 @1Jwj tNk  
bank                                                 银行 d,b4q&^X8  
bank account                                    银行账户，银行户头 ZgP%sF  
bank statement                                 银行对账单 wZ
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barter transaction                              易货交易，以物换物交易 O1J&Lwpk,  
basis of audit                                    审计依据 gB
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basis of preparation                                (会计报表的)编制基础
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book of account                               账目，账簿 [1VA`:?W  
borrowing                                         借款，贷款，借债 & 9p!J(C  
branch                                              分支，分支机构，分店 pk/#RUfT+  
brought forward                                (账户余额等的)承上年，承上期，承上页 3@>F-N  
budget                                              预算 G<;~nAo?f0  
building                                      建筑物；大楼 J:L+q}A  
business conditions                                  业务情况，经营情况 1iy$n  
business licence                               (企业等的)营业执照 ;]>kp^C#  
business relation                                业务关系 oJz2-PmX  
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