[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 [ #ih o(/  
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审计词汇英汉对照 \crh`~?>  
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ability to continue as a going concern               持续经营能力 *P5\T4!+d  
acceptability                                     可接受性，可接受程度 *- ~GVe  
acceptable level of detection risk                     检查风险的可接受水平 am!ssF5s  
acceptance of engagement                       接受委托 \D k >dE&I  
accepting the engagement for the first time              首次接受委托 lxCAZa\  
access to asset                                         对资产的接触 S,C c0)j>  
according to                                     根据，依据，依照 =fH5r_n  
account balance                                账户余额 p^}`^>OL  
account for                                       对……进行会计处理，核算；解释 i#^YQCy  
accounting                                        会计，会计学 ~ o2Z5,H  
accounting advisory serve                        会计咨询服务 gG@4MXq.  
accounting firm                                 会计师事务所 GqNOWK2O  
accounting information                      会计信息，会计资料  NV
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accounting period                             会计期间 *zN~x(0{E  
accounting policies                                   会计政策 6;\1bP?  
accounting professional bodies                 会计职业组织，会计职业团体 t9MCT$U  
accounting records                                   会计记录 WtKKdL  
accounting responsibility                           会计责任 */JYP +  
accounting service                             会计服务  3s|:7  
accounting standards                                会计准则 !Yr 9N4  
Accounting Standards for Business Enterprises       企业会计准则
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accounting system                             会计系统 mI{Fs|9h  
accounting treatment                                会计处理 {}8C/4iP  
accuracy                                    准确性，精确性 94et ]u%7  
additional audit procedures                      追加审计程序 -"S94<Y  
addressee                                         收件人，收信人 h)fsLzn]Tf  
Administration of State-owned Assets  (the～)     国有资产管理局 livKiX`  
administrative laws and regulations                 行政法规 63%V_B|  
adverse impact                                 不利影响，负面影响 * U
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adverse opinion                                反对意见 fzw:[z:%  
advisory group                                  咨询组，顾问组 4X*U~}  
agency fee                                        代理费，代理费用 bcvm]aPu  
aggregate                                          总计，合计为…… J_7@d]0R  
alternation of document and record                 变造文件和记录 1<Mb@t  
alternative audit procedures                      替代审计程序，备选审计程序 |c8\alw  
amend                                              修改，修订 !;mn]w R>a  
amortisation                                      摊销 V_, `?>O  
analytical capacity                             分析能力 &]LpGl  
analytical procedures                               分析性程序 8m=R" %h  
annual financial statements                        年度会计报表，年度财务报表 &
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appendix                                          附录，附表 ]LZ#[xnM7  
applicable                                         适用的 E:M,nSc)53  
applicable laws and regulations                 适用的法规 &*'^
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application systems                                  应用系统 )+'=Zvgej=  
apply consistently                              一贯地执行，一贯地实施 %7 yQ0'P  
appropriate                                       适当的，合适的； g 8uq6U  
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appropriate authorization                          适当的授权 Z3YKG{g  
appropriateness of audit evidence                    审计证据的适当性 +jZa A/  
approval                                    批准，核准 `p9N| V  
assertion                                    (会计报表上的)认定；确认 E9>z.vV   
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 y\uBVa<B  
asset                                                 资产，财产 8f[ztT0`g  
asset restructuring                             资产重组 4)OOj14-V  
assignment of duties                                 职责的划分 X<.l(9$  
assistant                                     助理，助理人员 QEbf]U=  
associated company                                 联属公司，联营公司 7S 8X)  
association                                        联合，结合；协会，社团 yQ[;.<%v  
assumption                                       假设，假定 P(Rl/eyRM  
at a given date                                         在某一特定时日 (yi zM  
attestation                                         鉴证，公证 %AtT(G(n  
attestation service                             鉴证服务 0&fO)de96  
audit adjustment                                审计调整 ,j`48S@  
audit areas                                        审计领域 <QFayZ$  
audit conclusion                                审计结论 B+~ /-3  
audit effectiveness                             审计效果 QD{1?aY  
audit efficiency                                  审计效率 DiOd!8Y  
audit engagement letter                      审计业务约定书 Q:Pp'[ RK  
audit evidence                                          审计证据 l,]%D  
audit fee                                    审计费 &n_f.oUc  
audit files                                          审计档案 I<sUB4T>#W  
audit findings                                     审计中发现的事项 =b
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audit implementation stage                        审计实施阶段 M^8zqAA  
audit mark                                        审计标识 x
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audit materiality                                 审计重要性 |n tWMm:(  
audit method                                     审计方法 <z2.A/L  
audit objective                                         审计目标，审计目的 [^ r8P:Ad  
audit of financial statements                      会计报表审计，财务报表审计 'dh{ q`#0  
audit opinion                                     审计意见 Rvu5#_P  
audit period                                      被审计期间，被审计年度 'R'hRMD9o  
audit plan                                          审计计划 b?KdR5  
audit planning                                    编制审计计划，制定审计计划，审计计划 VVAcbAGJ  
audit planning stage                                  审计计划阶段 UP)<(3YA  
audit procedure                                审计程序 >KP,67  
audit programme                               审计程序表，具体审计计划 u0arJU_.)  
audit report                                       审计报告 Rh)XYCM  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 ;A@DE@^5w  
audit report with a qualified opinion                 有保留意见的审计报告 i.W*Go+  
audit report with an adverse opinion                否定意见的审计报告 "5k6FV  
audit report with dual dates                      双重日期审计报告 }ri
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audit reporting stage                                 审计报告阶段 W/,:-R&'>  
audit responsibility                                   审计责任 ]g ;+7  
audit results                                      审计结果 1;c>#20  
audit risk                                          审计风险 l#T%N@
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audit sampling                                          审计抽样 CP;<B1  
audit sampling techniques                         审计抽样方法，审计抽样技术 Ck !"MK4  
audit strategies                                  审计策略 W?aP%D"(i  
audit summary                                         审计总结，审计小结 @ewi96  
audit team                                         审计小组 CC"
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audit test                                    审计测试 sCY
  
audit trail                                          审计轨迹 k*6"!J%A  
audit work                                        审计工作 :w5
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audit working paper                                 审计工作底稿 z&9MkbH1  
audited financial statement                        审计会计报表，已审计财务报表 ?.F^Oi6 u  
Auditing Guidelines (the～)                      审计规范指南 ,4'y(X<R  
auditing standards                             审计准则 Rzs
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audit-oriented working paper                          (审计)业务类工作底稿 4XVwi<)  
authorisation                                     授权 |y0k}ed  
authorisation of transaction                       交易的授权 NkNFx<9T  
availability                                         可获得性 r^msJ|k8[  
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balance                                      余额；差额；平衡 i?M-~EKu  
balance sheet                                    资产负债表 Ag+B*  
bank                                                 银行 286r
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bank account                                    银行账户，银行户头 EZ"i0u  
bank statement                                 银行对账单 bfncO[Q,?  
barter transaction                              易货交易，以物换物交易 \ILNx^$EL  
basis of audit                                    审计依据 GT]>  
basis of preparation                                (会计报表的)编制基础 2 yANf  
book of account                               账目，账簿 $G)HU6hF*  
borrowing                                         借款，贷款，借债 ]R}(CaT1  
branch                                              分支，分支机构，分店 V3cKdlu Na  
brought forward                                (账户余额等的)承上年，承上期，承上页 o^(I+<el  
budget                                              预算 %B#T"=Cx  
building                                      建筑物；大楼 %{rb,6  
business conditions                                  业务情况，经营情况 ..nVViZ  
business licence                               (企业等的)营业执照 ]u-bJ  
business relation                                业务关系 6S{F4v2/0  
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