[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 ^m Ua5w  
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审计词汇英汉对照 7w\L<v
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ability to continue as a going concern               持续经营能力 $:|?z_@  
acceptability                                     可接受性，可接受程度 q?y-s  
acceptable level of detection risk                     检查风险的可接受水平 8Wba Hw_  
acceptance of engagement                       接受委托 L.2!Q3&  
accepting the engagement for the first time              首次接受委托 ]$~\GE^  
access to asset                                         对资产的接触 0@yw#.j  
according to                                     根据，依据，依照 7y 4jk  
account balance                                账户余额 .no<#l
 
account for                                       对……进行会计处理，核算；解释 T] .Xx`  
accounting                                        会计，会计学 vN&(__3((  
accounting advisory serve                        会计咨询服务 O@HL%ha  
accounting firm                                 会计师事务所 r17"
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accounting information                      会计信息，会计资料 "% l``  
accounting period                             会计期间 muAgsH$/  
accounting policies                                   会计政策 1R,SA:L$  
accounting professional bodies                 会计职业组织，会计职业团体 Pj8W]SA_  
accounting records                                   会计记录 ]w0_!Z&  
accounting responsibility                           会计责任 2Q%*` vCuV  
accounting service                             会计服务 ka/>jV"  
accounting standards                                会计准则 2q4-9vu  
Accounting Standards for Business Enterprises       企业会计准则 |@5G\N-  
accounting system                             会计系统 % oJH 6F  
accounting treatment                                会计处理 X2T _} {  
accuracy                                    准确性，精确性 )=nB32~J"  
additional audit procedures                      追加审计程序  oP~%7Jt  
addressee                                         收件人，收信人 ~6=aoF5"3?  
Administration of State-owned Assets  (the～)     国有资产管理局 KwNOB _  
administrative laws and regulations                 行政法规 [}I|tb>Pg  
adverse impact                                 不利影响，负面影响 +,]_TxL|C  
adverse opinion                                反对意见 \ [bJ@f*."  
advisory group                                  咨询组，顾问组 4Ss*h,Y  
agency fee                                        代理费，代理费用 qnFg7X >C,  
aggregate                                          总计，合计为…… CHyT'RT  
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 Ji.FG"h+2  
amend                                              修改，修订 3"Zc|Ck <?  
amortisation                                      摊销 RK/ >5  
analytical capacity                             分析能力 |?v .5|1  
analytical procedures                               分析性程序 Th X6e  
annual financial statements                        年度会计报表，年度财务报表 E|3[$?=R  
appendix                                          附录，附表 4C[kj  
applicable                                         适用的 Dtox/ ,"  
applicable laws and regulations                 适用的法规 ;OC{B}.vH  
application systems                                  应用系统 j-d542"  
apply consistently                              一贯地执行，一贯地实施 #+H3b!8=  
appropriate                                       适当的，合适的； !?" pnKb}  
征用，挪用 c*r@ QmB:  
appropriate authorization                          适当的授权 r6&+pSA>  
appropriateness of audit evidence                    审计证据的适当性 5Y
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approval                                    批准，核准 M?5voV*  
assertion                                    (会计报表上的)认定；确认 ymn@1BA8J  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 1:RK~_E  
asset                                                 资产，财产 GL _hRu  
asset restructuring                             资产重组 O>>/2V9  
assignment of duties                                 职责的划分 {Y3:Y+2X3*  
assistant                                     助理，助理人员 =QIu3%&  
associated company                                 联属公司，联营公司 dt0(04  
association                                        联合，结合；协会，社团 CDY3+!  
assumption                                       假设，假定 PZY6 I  
at a given date                                         在某一特定时日 8_Z"@  
attestation                                         鉴证，公证 Wngc(+6O&  
attestation service                             鉴证服务 <kJ`qbOU  
audit adjustment                                审计调整 r)B55;*Fh  
audit areas                                        审计领域 /8 yv8  
audit conclusion                                审计结论 ZFtJoGaR  
audit effectiveness                             审计效果 &;RBG$t  
audit efficiency                                  审计效率 :)y3&I  
audit engagement letter                      审计业务约定书 #7"";"{z|  
audit evidence                                          审计证据 N/[!$B0H@  
audit fee                                    审计费 OKAmw>{  
audit files                                          审计档案 - -k!KrL  
audit findings                                     审计中发现的事项 %!DTq`F  
audit implementation stage                        审计实施阶段 ['Qh#^p  
audit mark                                        审计标识 OnyAM{$g  
audit materiality                                 审计重要性 .$ 1S-+(kV  
audit method                                     审计方法 qC-4X"y+  
audit objective                                         审计目标，审计目的 %_G '#Bn<  
audit of financial statements                      会计报表审计，财务报表审计 qeC^e}h  
audit opinion                                     审计意见 'J)9#  
audit period                                      被审计期间，被审计年度
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audit plan                                          审计计划
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audit planning                                    编制审计计划，制定审计计划，审计计划 !^EA}N.u  
audit planning stage                                  审计计划阶段 $ nMx#~>a  
audit procedure                                审计程序 1d$wP$  
audit programme                               审计程序表，具体审计计划 P`S'F_I
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audit report                                       审计报告 :UX8^+bfZ  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 wc#k@"2AZb  
audit report with a qualified opinion                 有保留意见的审计报告 _Ea1;dJmq  
audit report with an adverse opinion                否定意见的审计报告 G *<g%"  
audit report with dual dates                      双重日期审计报告 >QPCYo<E  
audit reporting stage                                 审计报告阶段 lk`|u$KPz  
audit responsibility                                   审计责任 E&Zt<pRf;2  
audit results                                      审计结果 qiq=v)  
audit risk                                          审计风险 i ~)V>x  
audit sampling                                          审计抽样 <tm=  
audit sampling techniques                         审计抽样方法，审计抽样技术 [x- 9m\ h  
audit strategies                                  审计策略 UR(i_T&w  
audit summary                                         审计总结，审计小结 :2+z_+k}<  
audit team                                         审计小组 E>:#{%  
audit test                                    审计测试 (!?
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audit trail                                          审计轨迹 /8u}VYE  
audit work                                        审计工作 o}D }Q"=A  
audit working paper                                 审计工作底稿 5k?xBk=
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audited financial statement                        审计会计报表，已审计财务报表 GnCs_[*&r  
Auditing Guidelines (the～)                      审计规范指南 "Z~@"JLb%  
auditing standards                             审计准则 Y\ ;hjxR-  
audit-oriented working paper                          (审计)业务类工作底稿 ulk/I-y  
authorisation                                     授权 , zdK%V}  
authorisation of transaction                       交易的授权 jkAru_C  
availability                                         可获得性 ;iQw2XhT  
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balance                                      余额；差额；平衡 I]42R;Sc  
balance sheet                                    资产负债表 ^W`RBrJay  
bank                                                 银行 P)~olrf  
bank account                                    银行账户，银行户头 N7GZ'-t^Er  
bank statement                                 银行对账单 Q'Uv5p"X  
barter transaction                              易货交易，以物换物交易 /g8nT1k  
basis of audit                                    审计依据 vbtjPse  
basis of preparation                                (会计报表的)编制基础 R?dMM  
book of account                               账目，账簿 V2:S 9vO'  
borrowing                                         借款，贷款，借债 &x4*YMh  
branch                                              分支，分支机构，分店 :G= ol2Q  
brought forward                                (账户余额等的)承上年，承上期，承上页 s7\Ee-x)s  
budget                                              预算 W}|k!_/  
building                                      建筑物；大楼
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business conditions                                  业务情况，经营情况 VMS3Q)Ul  
business licence                               (企业等的)营业执照 32pPeYxB!-  
business relation                                业务关系 ,#9i=gp  
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