[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:|/ijpN  
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审计词汇英汉对照 b;{h?xc6  
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ability to continue as a going concern               持续经营能力 3ZN>9`  
acceptability                                     可接受性，可接受程度 u\5g3BH  
acceptable level of detection risk                     检查风险的可接受水平 {Q<0\`A  
acceptance of engagement                       接受委托 Z:^3Fm->+  
accepting the engagement for the first time              首次接受委托 QK7e|M  
access to asset                                         对资产的接触 Bm<^rhJ9  
according to                                     根据，依据，依照 |8'B/ p=  
account balance                                账户余额 }} #be  
account for                                       对……进行会计处理，核算；解释 ^H'kHl'F  
accounting                                        会计，会计学 MC d F!{  
accounting advisory serve                        会计咨询服务 ^2JPyyZa  
accounting firm                                 会计师事务所 *[ #*n n  
accounting information                      会计信息，会计资料 aH^{Vv$]M@  
accounting period                             会计期间 Mk "vvk  
accounting policies                                   会计政策 w`-$-4i  
accounting professional bodies                 会计职业组织，会计职业团体 <i7agEdZD  
accounting records                                   会计记录 Z"N(=B  
accounting responsibility                           会计责任 j`Nh7+qs  
accounting service                             会计服务 vnVZJ}]w\  
accounting standards                                会计准则 I4ctxMVP  
Accounting Standards for Business Enterprises       企业会计准则 <4$YO-:E  
accounting system                             会计系统 g z`*
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accounting treatment                                会计处理 )-)pYRlO  
accuracy                                    准确性，精确性 #'iPDRYy  
additional audit procedures                      追加审计程序 |Cq8%  
addressee                                         收件人，收信人 /x O{ .dr  
Administration of State-owned Assets  (the～)     国有资产管理局 %t{Sb4XZ4k  
administrative laws and regulations                 行政法规 <vLdBfw&N  
adverse impact                                 不利影响，负面影响 xfes_v""  
adverse opinion                                反对意见 #~*XDWvIS~  
advisory group                                  咨询组，顾问组 } bCK  
agency fee                                        代理费，代理费用 h,.fM}=H  
aggregate                                          总计，合计为…… #AvEH=:  
alternation of document and record                 变造文件和记录 ~}9Bn)@  
alternative audit procedures                      替代审计程序，备选审计程序 <L2GUX36#
 
amend                                              修改，修订 &|NZ8:*+#  
amortisation                                      摊销 l\Cu1r-z  
analytical capacity                             分析能力 pd7O`.3  
analytical procedures                               分析性程序 <H-tZDh5  
annual financial statements                        年度会计报表，年度财务报表 YPG,9iZ&f  
appendix                                          附录，附表 <B=[hk!  
applicable                                         适用的 ,b4~!V  
applicable laws and regulations                 适用的法规 Eq oASu  
application systems                                  应用系统 1oB$u!6P   
apply consistently                              一贯地执行，一贯地实施 !^]q0x  
appropriate                                       适当的，合适的； unJ iE!  
征用，挪用 niQ+EAD  
appropriate authorization                          适当的授权
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appropriateness of audit evidence                    审计证据的适当性 YV4 :8At1  
approval                                    批准，核准 ~@?"'!U  
assertion                                    (会计报表上的)认定；确认 p!QR3k.9s  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 s9G)Bd 8  
asset                                                 资产，财产 tr5'dX4]  
asset restructuring                             资产重组 q _19&;&  
assignment of duties                                 职责的划分 =#
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assistant                                     助理，助理人员 prqT(1  
associated company                                 联属公司，联营公司 89db5Dx  
association                                        联合，结合；协会，社团 7 TmK  
assumption                                       假设，假定 '1Y<RD>x  
at a given date                                         在某一特定时日 k+f1sV[4}  
attestation                                         鉴证，公证 r)c+".0d^  
attestation service                             鉴证服务 ,RR;
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audit adjustment                                审计调整 f!mE1,eBEe  
audit areas                                        审计领域 wG;}TxrLS  
audit conclusion                                审计结论 n$IWoIdbGN  
audit effectiveness                             审计效果 J-b~4  
audit efficiency                                  审计效率 +<GrRYbC  
audit engagement letter                      审计业务约定书 QN3qF|))  
audit evidence                                          审计证据 4v0dd p  
audit fee                                    审计费  +jv}\Jt  
audit files                                          审计档案 L,E-z_<p  
audit findings                                     审计中发现的事项 aD?# ,  
audit implementation stage                        审计实施阶段 A\Lr<{Jh  
audit mark                                        审计标识 @>+^W&  
audit materiality                                 审计重要性 % N7gT*B:  
audit method                                     审计方法 ^dheJ]n=k  
audit objective                                         审计目标，审计目的 $^] 9  
audit of financial statements                      会计报表审计，财务报表审计 =.VepX|?D  
audit opinion                                     审计意见 l&\tf`~  
audit period                                      被审计期间，被审计年度 q|R+x7x  
audit plan                                          审计计划 !p-'t]  
audit planning                                    编制审计计划，制定审计计划，审计计划 P
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audit planning stage                                  审计计划阶段 G% o7BX  
audit procedure                                审计程序 (6e!09P&  
audit programme                               审计程序表，具体审计计划 b=V)?"e-  
audit report                                       审计报告 jkZ_c!  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 7zOhyl?  
audit report with a qualified opinion                 有保留意见的审计报告 u):X>??  
audit report with an adverse opinion                否定意见的审计报告 *Ro8W-+  
audit report with dual dates                      双重日期审计报告 Z@<q/2 ).|  
audit reporting stage                                 审计报告阶段 ~o}moE/ ;O  
audit responsibility                                   审计责任 bta0?O #  
audit results                                      审计结果 N9`y,Cos0  
audit risk                                          审计风险 !1D%-=dWX  
audit sampling                                          审计抽样 x&QNP  
audit sampling techniques                         审计抽样方法，审计抽样技术 ],!\IqO  
audit strategies                                  审计策略 m};~JMo]  
audit summary                                         审计总结，审计小结 <+ -V5O^  
audit team                                         审计小组 V#p G; ,  
audit test                                    审计测试 bMSD/L  
audit trail                                          审计轨迹 Tbe_xs^  
audit work                                        审计工作 N;e;
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audit working paper                                 审计工作底稿 .a ~s_E  
audited financial statement                        审计会计报表，已审计财务报表 Vww@eK%5Q  
Auditing Guidelines (the～)                      审计规范指南 %{N>c:2I$  
auditing standards                             审计准则 '=KuJ0`nE9  
audit-oriented working paper                          (审计)业务类工作底稿 tpN]evp|  
authorisation                                     授权 EG'7 }W  
authorisation of transaction                       交易的授权 U;x99Go:  
availability                                         可获得性 p*A^0DN'Fn  
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balance                                      余额；差额；平衡 <1ztj
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balance sheet                                    资产负债表 pP?<[ql[w  
bank                                                 银行 d)`nxnbMeM  
bank account                                    银行账户，银行户头 v]LF ZI5  
bank statement                                 银行对账单 gubb .EY  
barter transaction                              易货交易，以物换物交易 c.|sW2/  
basis of audit                                    审计依据 *O"%tp6  
basis of preparation                                (会计报表的)编制基础 X7'h@>R  
book of account                               账目，账簿 F2Nb5WT  
borrowing                                         借款，贷款，借债 $M:4\E5(  
branch                                              分支，分支机构，分店 Z\ "Kd  
brought forward                                (账户余额等的)承上年，承上期，承上页 dbf^A1HI  
budget                                              预算 e_fg s>o`(  
building                                      建筑物；大楼 >WGX|"!"  
business conditions                                  业务情况，经营情况 -~QlHp&SY  
business licence                               (企业等的)营业执照 {jj]K
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business relation                                业务关系 \#h})`  
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