[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 Y<t(
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审计词汇英汉对照 =`k',V_  
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ability to continue as a going concern               持续经营能力 gle<{ `  
acceptability                                     可接受性，可接受程度 GP(ze-Y p  
acceptable level of detection risk                     检查风险的可接受水平 Yy{(XBJ~%t  
acceptance of engagement                       接受委托 Nwg?(h#  
accepting the engagement for the first time              首次接受委托 n= q7*<l  
access to asset                                         对资产的接触 XFv^jSF  
according to                                     根据，依据，依照 iHT=ROL  
account balance                                账户余额 cAn _:^
 
account for                                       对……进行会计处理，核算；解释 ^x2@KMKXZ  
accounting                                        会计，会计学 T|2v1Vj  
accounting advisory serve                        会计咨询服务 (sSGJS'X  
accounting firm                                 会计师事务所 ]2c0?f*Y7  
accounting information                      会计信息，会计资料 .JBTU>1]_n  
accounting period                             会计期间 mgTzwE_\  
accounting policies                                   会计政策 )S`=
y-L$  
accounting professional bodies                 会计职业组织，会计职业团体 X2E=2tXl`7  
accounting records                                   会计记录 O Cnra  
accounting responsibility                           会计责任 B%WkM\\!^  
accounting service                             会计服务 T0@$6&b%\z  
accounting standards                                会计准则 +`ug?`_  
Accounting Standards for Business Enterprises       企业会计准则 tC5>K9Ed  
accounting system                             会计系统  L
+CPT  
accounting treatment                                会计处理 9w6 uoM  
accuracy                                    准确性，精确性 E"7[|-`e6  
additional audit procedures                      追加审计程序 G1Vn[[%k  
addressee                                         收件人，收信人 NFPWh3),f  
Administration of State-owned Assets  (the～)     国有资产管理局 ZA\;9M=  
administrative laws and regulations                 行政法规 M6j~`KSE  
adverse impact                                 不利影响，负面影响 m:c0S8#:  
adverse opinion                                反对意见 w3&L 6|,  
advisory group                                  咨询组，顾问组 FzAzAl5  
agency fee                                        代理费，代理费用 _K B%g_{  
aggregate                                          总计，合计为…… T@Z-;
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alternation of document and record                 变造文件和记录 Hb[
P|pPT  
alternative audit procedures                      替代审计程序，备选审计程序 X6j:TF  
amend                                              修改，修订 pjma < ^|F  
amortisation                                      摊销 }^ =f%EjV  
analytical capacity                             分析能力 ,'n`]@0?\  
analytical procedures                               分析性程序 _Nh`-R%B)  
annual financial statements                        年度会计报表，年度财务报表 f
VJWW):  
appendix                                          附录，附表 F<^f6z8  
applicable                                         适用的 /CUBs!  
applicable laws and regulations                 适用的法规 R+El/ya:6  
application systems                                  应用系统 i]Bu7Fuu  
apply consistently                              一贯地执行，一贯地实施 nG-DtG^z  
appropriate                                       适当的，合适的； Ed+jSO0  
征用，挪用 +$F,!rV-s  
appropriate authorization                          适当的授权 R\-]$\1D  
appropriateness of audit evidence                    审计证据的适当性 L#S|2L_hC  
approval                                    批准，核准 yG;@S8zC  
assertion                                    (会计报表上的)认定；确认 6Fc*&7Z+  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 j_h0hm]  
asset                                                 资产，财产 TuC  
asset restructuring                             资产重组 :x3xeVtY  
assignment of duties                                 职责的划分 j.[W] EfL~  
assistant                                     助理，助理人员 r5y*SoD!  
associated company                                 联属公司，联营公司 EMDYeXpV  
association                                        联合，结合；协会，社团 Pj_*,L`mZ  
assumption                                       假设，假定 '.jYu7   
at a given date                                         在某一特定时日 xz~Y
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attestation                                         鉴证，公证 q8HnPXV  
attestation service                             鉴证服务 F:~@ e(  
audit adjustment                                审计调整 e-%q!F(Bf  
audit areas                                        审计领域 VB`% u=  
audit conclusion                                审计结论 csA-<}S5]b  
audit effectiveness                             审计效果 x<7?  
audit efficiency                                  审计效率 Cu_-QE  
audit engagement letter                      审计业务约定书 IG:2<G  
audit evidence                                          审计证据 _h
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audit fee                                    审计费 .@ZrmO o]]  
audit files                                          审计档案 p=\Q7<Z6d,  
audit findings                                     审计中发现的事项 7* [  
audit implementation stage                        审计实施阶段 L2wX?NA  
audit mark                                        审计标识 ";/ogFi  
audit materiality                                 审计重要性 57q?:M=^  
audit method                                     审计方法 V9Dq<y-y  
audit objective                                         审计目标，审计目的 2%*\XPt)  
audit of financial statements                      会计报表审计，财务报表审计 M% g2UP  
audit opinion                                     审计意见 lBa` nG  
audit period                                      被审计期间，被审计年度 w"W;PdH)  
audit plan                                          审计计划 xdVsbW )L2  
audit planning                                    编制审计计划，制定审计计划，审计计划 4$81ilBcL  
audit planning stage                                  审计计划阶段 *!j!o%MB  
audit procedure                                审计程序 +N'&6z0Wf  
audit programme                               审计程序表，具体审计计划 c^&4m[?C[u  
audit report                                       审计报告 64vj6 &L  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 0{I-x^FI  
audit report with a qualified opinion                 有保留意见的审计报告 CSz+cS  
audit report with an adverse opinion                否定意见的审计报告 p 16+(m  
audit report with dual dates                      双重日期审计报告 4P"XT  
audit reporting stage                                 审计报告阶段 dn:\V?9  
audit responsibility                                   审计责任 !R@jbM  
audit results                                      审计结果 nB0KDt_  
audit risk                                          审计风险 9Q*:II  
audit sampling                                          审计抽样 CNhLp#  
audit sampling techniques                         审计抽样方法，审计抽样技术 KT
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audit strategies                                  审计策略 `sgW0Uf  
audit summary                                         审计总结，审计小结 ,gM:s}l!dJ  
audit team                                         审计小组 Wc,`L$Jx  
audit test                                    审计测试 ig .  
audit trail                                          审计轨迹 !Rgj'{  
audit work                                        审计工作 gI"cZ h3}  
audit working paper                                 审计工作底稿 )."dqq^ q  
audited financial statement                        审计会计报表，已审计财务报表 +n$ruoRJh  
Auditing Guidelines (the～)                      审计规范指南 - P"  
auditing standards                             审计准则 ]h=5d09z  
audit-oriented working paper                          (审计)业务类工作底稿 /8Z
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authorisation                                     授权 EXwU{Hl  
authorisation of transaction                       交易的授权 Z3=N= xY]  
availability                                         可获得性 N 1.fV-  
B YK5(oKFN  
balance                                      余额；差额；平衡 E25w^x2  
balance sheet                                    资产负债表 Rf2mBjJ(z  
bank                                                 银行 Z@%A(nZ_  
bank account                                    银行账户，银行户头 9MQjSNYzo  
bank statement                                 银行对账单 {B e9$$W,  
barter transaction                              易货交易，以物换物交易 M%RH4%NZ0  
basis of audit                                    审计依据 Z9*@w`x^u  
basis of preparation                                (会计报表的)编制基础 fL
("MDt  
book of account                               账目，账簿 >>"@0tO  
borrowing                                         借款，贷款，借债 #sk~L21A  
branch                                              分支，分支机构，分店 g_A#WQyh\'  
brought forward                                (账户余额等的)承上年，承上期，承上页 mNEh\4ai  
budget                                              预算 e Qk5:{[  
building                                      建筑物；大楼 c=QN!n:  
business conditions                                  业务情况，经营情况 Bk^o$3#  
business licence                               (企业等的)营业执照 t;-F]  
business relation                                业务关系 q~Al[`K  
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