[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 &=@{`2&  
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审计词汇英汉对照 7H Har'=T  
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ability to continue as a going concern               持续经营能力 {5dVK  
acceptability                                     可接受性，可接受程度 'cO8& |  
acceptable level of detection risk                     检查风险的可接受水平 |1@O>GG  
acceptance of engagement                       接受委托 ?}HK!feU  
accepting the engagement for the first time              首次接受委托 E+
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access to asset                                         对资产的接触 !JCs'?A  
according to                                     根据，依据，依照 u({^8: AYu  
account balance                                账户余额 o
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account for                                       对……进行会计处理，核算；解释 Rpn<"LIoB:  
accounting                                        会计，会计学 x1gS^9MqCB  
accounting advisory serve                        会计咨询服务 #49l\>1z  
accounting firm                                 会计师事务所 Q>1BOH1by  
accounting information                      会计信息，会计资料 XM
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accounting period                             会计期间 m212 gc0u  
accounting policies                                   会计政策 Jm4uj&}3  
accounting professional bodies                 会计职业组织，会计职业团体 ^|/mn!7wD  
accounting records                                   会计记录 | Y:`>2ev  
accounting responsibility                           会计责任 2!%)_<  
accounting service                             会计服务 O nXo0PV/(  
accounting standards                                会计准则 s
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Accounting Standards for Business Enterprises       企业会计准则 0+\725DJ  
accounting system                             会计系统 Ct=bZW"j/  
accounting treatment                                会计处理 VzG|Xtco[  
accuracy                                    准确性，精确性 ?m)<kY  
additional audit procedures                      追加审计程序 fJ}e  
addressee                                         收件人，收信人 PZ]tl  
Administration of State-owned Assets  (the～)     国有资产管理局 P'~`2W0sz  
administrative laws and regulations                 行政法规 r5j$FwY  
adverse impact                                 不利影响，负面影响 \,;glY=M!  
adverse opinion                                反对意见  u$?!  
advisory group                                  咨询组，顾问组 ,hzRqFg2  
agency fee                                        代理费，代理费用 ,6+joKe-  
aggregate                                          总计，合计为…… Jh+;+"  
alternation of document and record                 变造文件和记录 3Zp<#  
alternative audit procedures                      替代审计程序，备选审计程序 {6u)EJ  
amend                                              修改，修订 dS1HA>c)O  
amortisation                                      摊销 7C|AiSH  
analytical capacity                             分析能力 @5Tl84@Q  
analytical procedures                               分析性程序 FVXsu !R  
annual financial statements                        年度会计报表，年度财务报表 * f+s  
appendix                                          附录，附表 ^wy  
applicable                                         适用的 u|<?mA!  
applicable laws and regulations                 适用的法规 S_7]_GQ9  
application systems                                  应用系统 VxY]0&sq  
apply consistently                              一贯地执行，一贯地实施 "~Fg-{jM%  
appropriate                                       适当的，合适的； ZA=J`->k  
征用，挪用 <EC"E #p  
appropriate authorization                          适当的授权 EZ!! V~  
appropriateness of audit evidence                    审计证据的适当性 Z}O]pm>=G  
approval                                    批准，核准 z83v J*.  
assertion                                    (会计报表上的)认定；确认 $:u*)&"t|  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 e;6:U85LS  
asset                                                 资产，财产 s9C^Cy^su  
asset restructuring                             资产重组 hWly8B[I  
assignment of duties                                 职责的划分 x}2nn)fdZ  
assistant                                     助理，助理人员 *(x.egOR
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associated company                                 联属公司，联营公司 nWK8.&{.  
association                                        联合，结合；协会，社团 ?e9tnk3  
assumption                                       假设，假定 WB:0}b0Gu  
at a given date                                         在某一特定时日 hNc8uV{r=  
attestation                                         鉴证，公证 wH"9N+82M  
attestation service                             鉴证服务 |5flvkid  
audit adjustment                                审计调整 v7(7WfqP  
audit areas                                        审计领域 Yo%U{/e  
audit conclusion                                审计结论 rl.K{Uad  
audit effectiveness                             审计效果 K+Him] b  
audit efficiency                                  审计效率 #ed|0  
audit engagement letter                      审计业务约定书 2*snMA  
audit evidence                                          审计证据 72$S'O%,0  
audit fee                                    审计费 D:k< , {  
audit files                                          审计档案 6vNW)1{nn  
audit findings                                     审计中发现的事项 NLZ5 5yo$  
audit implementation stage                        审计实施阶段 AYf}=t|  
audit mark                                        审计标识 eX\v;~W*  
audit materiality                                 审计重要性 9swHa  
audit method                                     审计方法 i?^ L" ,[  
audit objective                                         审计目标，审计目的 o?ug`m"  
audit of financial statements                      会计报表审计，财务报表审计 M2%@bETJ  
audit opinion                                     审计意见 L\mF[Kd#+T  
audit period                                      被审计期间，被审计年度 F
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audit plan                                          审计计划 U_ VP\ 03  
audit planning                                    编制审计计划，制定审计计划，审计计划 0=,Nz  
audit planning stage                                  审计计划阶段 }/J"/
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audit procedure                                审计程序 e\~nqKCb  
audit programme                               审计程序表，具体审计计划 N:|``n>  
audit report                                       审计报告 A"r<$
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audit report with a disclaimer of opinion           拒绝表示意见审计报告 dg.1{6HM  
audit report with a qualified opinion                 有保留意见的审计报告 ^m7y=CJM  
audit report with an adverse opinion                否定意见的审计报告 
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audit report with dual dates                      双重日期审计报告 xy`Y7W=  
audit reporting stage                                 审计报告阶段 ,LZA\XC  
audit responsibility                                   审计责任 Qw_uwQZ)  
audit results                                      审计结果 Ep-
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audit risk                                          审计风险 7mSNz.  
audit sampling                                          审计抽样 q=^;lWs4  
audit sampling techniques                         审计抽样方法，审计抽样技术 Zf>:h   
audit strategies                                  审计策略 x((u  
audit summary                                         审计总结，审计小结 8}yrsF#  
audit team                                         审计小组 e oE)Mq  
audit test                                    审计测试 DD/
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audit trail                                          审计轨迹 $mK;{9Z  
audit work                                        审计工作 NtGJpT4YX  
audit working paper                                 审计工作底稿 [! U%''  
audited financial statement                        审计会计报表，已审计财务报表 W7C1\'T   
Auditing Guidelines (the～)                      审计规范指南 xjBY6Ylz  
auditing standards                             审计准则 h,y_^cf  
audit-oriented working paper                          (审计)业务类工作底稿 Gt{%O>P8t  
authorisation                                     授权 A*BN  
authorisation of transaction                       交易的授权 pcv\|)&}  
availability                                         可获得性 }alq~jY  
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balance                                      余额；差额；平衡 yVVyWte,  
balance sheet                                    资产负债表 !>'A2V~F  
bank                                                 银行 q-CgXwU  
bank account                                    银行账户，银行户头 F u5zj\0J  
bank statement                                 银行对账单 CH `Kpt  
barter transaction                              易货交易，以物换物交易 WCY._H>|   
basis of audit                                    审计依据 LawE3CD  
basis of preparation                                (会计报表的)编制基础 `
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book of account                               账目，账簿 w3i74C& 0  
borrowing                                         借款，贷款，借债 <c5g-*V:  
branch                                              分支，分支机构，分店 u~,hTY(%  
brought forward                                (账户余额等的)承上年，承上期，承上页 6 _V1s1F  
budget                                              预算 pj7al;  
building                                      建筑物；大楼 7 2i&-`&4  
business conditions                                  业务情况，经营情况 4-HBXG9#/  
business licence                               (企业等的)营业执照 xrXfZ>$5bM  
business relation                                业务关系 Tcv/EST  
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