[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 ;yvx-  
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审计词汇英汉对照 *[P"2b#  
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ability to continue as a going concern               持续经营能力 a'[Ah2}3r<  
acceptability                                     可接受性，可接受程度 Tuk:: .jD  
acceptable level of detection risk                     检查风险的可接受水平 wNk 0F7Ck  
acceptance of engagement                       接受委托 _V.MmA  
accepting the engagement for the first time              首次接受委托 vky@L!&,  
access to asset                                         对资产的接触 uuD|%-Ng  
according to                                     根据，依据，依照 hLv~N}  
account balance                                账户余额 B$Z%_j&  
account for                                       对……进行会计处理，核算；解释 Z~?1xJ&  
accounting                                        会计，会计学 sRMz[n5k  
accounting advisory serve                        会计咨询服务 XTibx;yd<  
accounting firm                                 会计师事务所 yobcAV`  
accounting information                      会计信息，会计资料 (R9{wGV [  
accounting period                             会计期间 T4M"s;::1  
accounting policies                                   会计政策 -E$(<Pow~\  
accounting professional bodies                 会计职业组织，会计职业团体 ?g6x y[  
accounting records                                   会计记录 5~pQ$-  
accounting responsibility                           会计责任 Xxz_h*  
accounting service                             会计服务 ep$C nBwE  
accounting standards                                会计准则 +
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Accounting Standards for Business Enterprises       企业会计准则 )$> pu{ o  
accounting system                             会计系统 A"V($:>U  
accounting treatment                                会计处理 }Ai_peO0a  
accuracy                                    准确性，精确性 =o!1}'1}}  
additional audit procedures                      追加审计程序 Bi dTrO  
addressee                                         收件人，收信人 Qf>$'C(7!a  
Administration of State-owned Assets  (the～)     国有资产管理局 j_\?ampF  
administrative laws and regulations                 行政法规 yMd<<:Ap  
adverse impact                                 不利影响，负面影响 or8`.hEHI  
adverse opinion                                反对意见 1@i|[ dq  
advisory group                                  咨询组，顾问组 f*:DH4g }B  
agency fee                                        代理费，代理费用 9i=HZ\s3  
aggregate                                          总计，合计为…… ki8;:m4  
alternation of document and record                 变造文件和记录 xk#q
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alternative audit procedures                      替代审计程序，备选审计程序 x @a3STKT  
amend                                              修改，修订 x(tf0[g  
amortisation                                      摊销 EZY <k#  
analytical capacity                             分析能力 w YEkWB^  
analytical procedures                               分析性程序 z>6hK:27  
annual financial statements                        年度会计报表，年度财务报表 <27:O,I  
appendix                                          附录，附表 kA"|PtrW  
applicable                                         适用的 ;UAi>//#   
applicable laws and regulations                 适用的法规 #B^ A"?*S  
application systems                                  应用系统 OpNxd]"T  
apply consistently                              一贯地执行，一贯地实施 
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appropriate                                       适当的，合适的； oOAn 5t@  
征用，挪用 pnpx`u;  
appropriate authorization                          适当的授权 
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appropriateness of audit evidence                    审计证据的适当性 (v)/h>vS  
approval                                    批准，核准 Zw`9
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assertion                                    (会计报表上的)认定；确认 'bb*$T0=  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 ?
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asset                                                 资产，财产
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asset restructuring                             资产重组 Bw{enf$vR  
assignment of duties                                 职责的划分 eVetG,["  
assistant                                     助理，助理人员 }t FRl  
associated company                                 联属公司，联营公司 okkMx"  
association                                        联合，结合；协会，社团 nn?h;KzB  
assumption                                       假设，假定 XzD+#+By  
at a given date                                         在某一特定时日 mWP1mc:M(  
attestation                                         鉴证，公证 l2*o@&.  
attestation service                             鉴证服务 &<>NP?j}  
audit adjustment                                审计调整 j`o_Stbg  
audit areas                                        审计领域
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audit conclusion                                审计结论 QB"Tlw(  
audit effectiveness                             审计效果 `mE>h4  
audit efficiency                                  审计效率 *I6W6y;E=  
audit engagement letter                      审计业务约定书 2N}UB=J  
audit evidence                                          审计证据 r1A<XP|1?I  
audit fee                                    审计费 tZL {;@  
audit files                                          审计档案 Aw)I:d7F  
audit findings                                     审计中发现的事项 9{cpxJ  
audit implementation stage                        审计实施阶段 Gv+$7{  
audit mark                                        审计标识 @km@\w  
audit materiality                                 审计重要性 +}eH,  
audit method                                     审计方法 7@NV|Idtd  
audit objective                                         审计目标，审计目的 @d1YN]ede  
audit of financial statements                      会计报表审计，财务报表审计 ~#];&WE  
audit opinion                                     审计意见 crbph.0  
audit period                                      被审计期间，被审计年度 H2JKQm_  
audit plan                                          审计计划 '5xvR G  
audit planning                                    编制审计计划，制定审计计划，审计计划 bP)(4+t~  
audit planning stage                                  审计计划阶段 @9e}kiW  
audit procedure                                审计程序 xh:A*Z
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audit programme                               审计程序表，具体审计计划 xiy=D5N.=  
audit report                                       审计报告 V=de3k&p  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 9-"!v0['  
audit report with a qualified opinion                 有保留意见的审计报告 R^?9V=Y<T  
audit report with an adverse opinion                否定意见的审计报告 Ju@8_ ?8=  
audit report with dual dates                      双重日期审计报告 M3&GO5<  
audit reporting stage                                 审计报告阶段 [e f&|Pi-  
audit responsibility                                   审计责任 WS6;ad;|  
audit results                                      审计结果 Xx+eGV";`  
audit risk                                          审计风险 %}}?Y`/W)  
audit sampling                                          审计抽样 EpCF/i?9:  
audit sampling techniques                         审计抽样方法，审计抽样技术 I&wJK'GM`  
audit strategies                                  审计策略 <f9a%`d  
audit summary                                         审计总结，审计小结 .
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audit team                                         审计小组 `V2 doV)  
audit test                                    审计测试 ufn
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audit trail                                          审计轨迹 t\XA JU  
audit work                                        审计工作 ~$jRn(2  
audit working paper                                 审计工作底稿 r
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audited financial statement                        审计会计报表，已审计财务报表 8.zYa(<2  
Auditing Guidelines (the～)                      审计规范指南 U62Z ?nge%  
auditing standards                             审计准则 JI[{n~bhGD  
audit-oriented working paper                          (审计)业务类工作底稿 I|<`Er-;58  
authorisation                                     授权 u\q(v D.  
authorisation of transaction                       交易的授权 ;Sl%I+?  
availability                                         可获得性 Tvl"KVGm  
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balance                                      余额；差额；平衡 L]*5cH  
balance sheet                                    资产负债表 GMlJM  
bank                                                 银行 MG,)|XpyWJ  
bank account                                    银行账户，银行户头 6&;h+;h  
bank statement                                 银行对账单 `4-N@h  
barter transaction                              易货交易，以物换物交易 `b KJ  
basis of audit                                    审计依据 <<PXh&wu0  
basis of preparation                                (会计报表的)编制基础 &,tj.?NCn  
book of account                               账目，账簿 B8~bx %)3T  
borrowing                                         借款，贷款，借债 *M-'R*Np  
branch                                              分支，分支机构，分店 Zd}12HFq  
brought forward                                (账户余额等的)承上年，承上期，承上页 NXMZTZpB7  
budget                                              预算 wlFK#iK  
building                                      建筑物；大楼 ny}_^3  
business conditions                                  业务情况，经营情况 }t*:EgfI  
business licence                               (企业等的)营业执照 +45.fo  
business relation                                业务关系 +`7!4gxwK!  
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