[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 ?vL^:f["  
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审计词汇英汉对照 <.?^LT  
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ability to continue as a going concern               持续经营能力 n41\y:CAo  
acceptability                                     可接受性，可接受程度 SzgY2+Qq  
acceptable level of detection risk                     检查风险的可接受水平 ^)%wq@Hi  
acceptance of engagement                       接受委托 !)51v {  
accepting the engagement for the first time              首次接受委托 Bcd0  
access to asset                                         对资产的接触 8+g|>{Vov  
according to                                     根据，依据，依照 wFoR,oXtL/  
account balance                                账户余额 ShsP]$Yp  
account for                                       对……进行会计处理，核算；解释 $+)x)1  
accounting                                        会计，会计学 v0H>iKh7  
accounting advisory serve                        会计咨询服务 ~YT>:Np  
accounting firm                                 会计师事务所 UmP?}Xw6  
accounting information                      会计信息，会计资料 B9;,A;E};  
accounting period                             会计期间 (-G(^Tn  
accounting policies                                   会计政策 ?G%, k LJJ  
accounting professional bodies                 会计职业组织，会计职业团体 644hQW&W  
accounting records                                   会计记录 EiIFVP   
accounting responsibility                           会计责任 ;>QK}
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accounting service                             会计服务 40l#'< y;  
accounting standards                                会计准则 !~$YD*"S  
Accounting Standards for Business Enterprises       企业会计准则 fi-&[llg  
accounting system                             会计系统 *{D:1S
  
accounting treatment                                会计处理 Jj^<:t5{rN  
accuracy                                    准确性，精确性 5sV/N] !  
additional audit procedures                      追加审计程序 RZ,<D I  
addressee                                         收件人，收信人 );/5#b@<Y  
Administration of State-owned Assets  (the～)     国有资产管理局 oRJP5Y5na  
administrative laws and regulations                 行政法规 [2H(yLwO  
adverse impact                                 不利影响，负面影响 :0TSOT9.  
adverse opinion                                反对意见 ;6&=]I  
advisory group                                  咨询组，顾问组 OD@@O9  
agency fee                                        代理费，代理费用 ,*}g r  
aggregate                                          总计，合计为…… 1o"oa<*_  
alternation of document and record                 变造文件和记录 9|kE
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alternative audit procedures                      替代审计程序，备选审计程序 Ll E_{||h  
amend                                              修改，修订  n-| i  
amortisation                                      摊销 G]3ML)l  
analytical capacity                             分析能力 Iz$W3#hi  
analytical procedures                               分析性程序 %H 6ZfEO  
annual financial statements                        年度会计报表，年度财务报表 WUOPYYW<o
 
appendix                                          附录，附表 F*jjcUk  
applicable                                         适用的 F+m4  
applicable laws and regulations                 适用的法规 `\u), $  
application systems                                  应用系统 BO\`m%8md  
apply consistently                              一贯地执行，一贯地实施 <n2{+eO  
appropriate                                       适当的，合适的； /*p?UW<*4  
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appropriate authorization                          适当的授权 02c.;ka3  
appropriateness of audit evidence                    审计证据的适当性 &+r ;>  
approval                                    批准，核准 _R<V8g1f  
assertion                                    (会计报表上的)认定；确认 ujHzG}
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assessed level of control risk                           对控制风险的评估，控制风险的评估水平 'FA)LuAok  
asset                                                 资产，财产 ; dHOH\,:  
asset restructuring                             资产重组 tS/APSY  
assignment of duties                                 职责的划分 &T/9yW[L  
assistant                                     助理，助理人员 AiHDoV+-  
associated company                                 联属公司，联营公司 %m\G'hY2  
association                                        联合，结合；协会，社团 xbH!:R;  
assumption                                       假设，假定 f!kdcr=/"  
at a given date                                         在某一特定时日 {^O/MMB\\%  
attestation                                         鉴证，公证 q}24U3ow
 
attestation service                             鉴证服务 7/$Z7J!k  
audit adjustment                                审计调整 :bF2b..XOu  
audit areas                                        审计领域 B46H@]d#7K  
audit conclusion                                审计结论 IhKas4  
audit effectiveness                             审计效果
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audit efficiency                                  审计效率 ?j$8Uy$$  
audit engagement letter                      审计业务约定书 ?;7>`F6ld  
audit evidence                                          审计证据 cw-JGqLx  
audit fee                                    审计费 +O:pZz  
audit files                                          审计档案 RuEnr7gi  
audit findings                                     审计中发现的事项 Nm :lC%>X  
audit implementation stage                        审计实施阶段 ?|rw=%  
audit mark                                        审计标识 ,7nb;$]  
audit materiality                                 审计重要性 JRs[%w`kD  
audit method                                     审计方法 n~cm?"
 
audit objective                                         审计目标，审计目的 zgO
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audit of financial statements                      会计报表审计，财务报表审计 +A3\Hj&W  
audit opinion                                     审计意见 f6A['<%o  
audit period                                      被审计期间，被审计年度 N0KRND  
audit plan                                          审计计划 FrM~6A_  
audit planning                                    编制审计计划，制定审计计划，审计计划 c] 9CN  
audit planning stage                                  审计计划阶段 H4",r5qw:  
audit procedure                                审计程序 %iFIY=W  
audit programme                               审计程序表，具体审计计划 4!W?z2ly~R  
audit report                                       审计报告 +uXnFf d^  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 Pb&+(j  
audit report with a qualified opinion                 有保留意见的审计报告 %SFR.U0}yK  
audit report with an adverse opinion                否定意见的审计报告 !{aA*E{  
audit report with dual dates                      双重日期审计报告 7027@M?A?  
audit reporting stage                                 审计报告阶段 dllf~:b  
audit responsibility                                   审计责任 H LGy"P  
audit results                                      审计结果 Fd.d(  
audit risk                                          审计风险 T}x%=4<E  
audit sampling                                          审计抽样 mK&9p{4#U  
audit sampling techniques                         审计抽样方法，审计抽样技术 &8L\FAY0%9  
audit strategies                                  审计策略 ^moIMFl  
audit summary                                         审计总结，审计小结 yp'>+cLa  
audit team                                         审计小组 rZ4<*Zegv  
audit test                                    审计测试 ]KT,s].  
audit trail                                          审计轨迹 &Y2P!\\2  
audit work                                        审计工作 #$T"QL@  
audit working paper                                 审计工作底稿 L 'Rapu  
audited financial statement                        审计会计报表，已审计财务报表 Y\S^DJy  
Auditing Guidelines (the～)                      审计规范指南 ()JDjzQT  
auditing standards                             审计准则 Y}z?I%zL  
audit-oriented working paper                          (审计)业务类工作底稿 _ 9]3S>Rn  
authorisation                                     授权 7OHw/-j\  
authorisation of transaction                       交易的授权 Qn&^.e9I  
availability                                         可获得性 J, >PLQAa  
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balance                                      余额；差额；平衡 >7Q7H#~w  
balance sheet                                    资产负债表 }
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bank                                                 银行 !}48;Pl  
bank account                                    银行账户，银行户头 ~]+  jn  
bank statement                                 银行对账单 M &-/&>n!  
barter transaction                              易货交易，以物换物交易 IV*$U7~  
basis of audit                                    审计依据 Q(7l<z  
basis of preparation                                (会计报表的)编制基础 ~[6|VpGc:  
book of account                               账目，账簿
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borrowing                                         借款，贷款，借债 DlO;EH  
branch                                              分支，分支机构，分店 c17==S  
brought forward                                (账户余额等的)承上年，承上期，承上页 6%1o<{(%f  
budget                                              预算 bd}SB-D  
building                                      建筑物；大楼 W<l(C!{  
business conditions                                  业务情况，经营情况 54%}JA][  
business licence                               (企业等的)营业执照 ;wB
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business relation                                业务关系 @U5>w\  
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