[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 jkk%zu  
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审计词汇英汉对照 P
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ability to continue as a going concern               持续经营能力 Uh.swBC n  
acceptability                                     可接受性，可接受程度 |sGJum&=  
acceptable level of detection risk                     检查风险的可接受水平 @fA{;@N  
acceptance of engagement                       接受委托 `oMZ9Gq2E  
accepting the engagement for the first time              首次接受委托 lf-.c$.>  
access to asset                                         对资产的接触 t^&hG7L_m,  
according to                                     根据，依据，依照 .s\lfBo9  
account balance                                账户余额 X@kgc&`0  
account for                                       对……进行会计处理，核算；解释 Z`kVyuQ  
accounting                                        会计，会计学 +(!/(2>~  
accounting advisory serve                        会计咨询服务 :Quep-:fy<  
accounting firm                                 会计师事务所 Z(q]rX5"  
accounting information                      会计信息，会计资料 q lM<X?  
accounting period                             会计期间 ! VT$U6  
accounting policies                                   会计政策 >~ *wPoW  
accounting professional bodies                 会计职业组织，会计职业团体 >$ZhhM/} J  
accounting records                                   会计记录 T'6`A <`3  
accounting responsibility                           会计责任 S:{xx`6K  
accounting service                             会计服务 +X#6dv$  
accounting standards                                会计准则 @v`.^L{P  
Accounting Standards for Business Enterprises       企业会计准则 * K$U[$s  
accounting system                             会计系统 |cd"cx+  
accounting treatment                                会计处理 X0L\Ewm  
accuracy                                    准确性，精确性 0:Bpvl5  
additional audit procedures                      追加审计程序 /SJ><  
addressee                                         收件人，收信人 B9,39rG/7+  
Administration of State-owned Assets  (the～)     国有资产管理局 ^Zvb3RJg  
administrative laws and regulations                 行政法规 C[fefV9g2  
adverse impact                                 不利影响，负面影响 sSh." H  
adverse opinion                                反对意见 -"zW"v)\  
advisory group                                  咨询组，顾问组 ;%0kzIvP  
agency fee                                        代理费，代理费用 E q4tcZ  
aggregate                                          总计，合计为…… Rk5#5R n  
alternation of document and record                 变造文件和记录 I:t?#)wl  
alternative audit procedures                      替代审计程序，备选审计程序 XZN@hXc9:v  
amend                                              修改，修订 ktPM66`b  
amortisation                                      摊销 ~0+<-T  
analytical capacity                             分析能力 f:46.)Wj<  
analytical procedures                               分析性程序 vJs6nVbK  
annual financial statements                        年度会计报表，年度财务报表 rV\G/)xL  
appendix                                          附录，附表 ,8zJD&HMx  
applicable                                         适用的 n;Mk\*Cg  
applicable laws and regulations                 适用的法规 X> 98`  
application systems                                  应用系统 +UWv}|  
apply consistently                              一贯地执行，一贯地实施 +wz1kPRs  
appropriate                                       适当的，合适的； Cgln@Rz  
征用，挪用 Y'0
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appropriate authorization                          适当的授权 bp/l~h.7W  
appropriateness of audit evidence                    审计证据的适当性 Lios1|5  
approval                                    批准，核准 v5@4|u3ds  
assertion                                    (会计报表上的)认定；确认 eaO'|@;{~  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 I~6(>Z{  
asset                                                 资产，财产 ;HAvor=?  
asset restructuring                             资产重组 kIa16m  
assignment of duties                                 职责的划分 dLGHbeZ[(  
assistant                                     助理，助理人员 ogS
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associated company                                 联属公司，联营公司 .h4NG4FIF  
association                                        联合，结合；协会，社团 O`Qke
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assumption                                       假设，假定 f"gYX aVF+  
at a given date                                         在某一特定时日 D?%[du:V  
attestation                                         鉴证，公证 \^0>h`[  
attestation service                             鉴证服务 ]@21KO  
audit adjustment                                审计调整 6p@[U>`  
audit areas                                        审计领域 #
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audit conclusion                                审计结论 vn*K\,  
audit effectiveness                             审计效果 DZmVm['l  
audit efficiency                                  审计效率 I*j~5fsS'  
audit engagement letter                      审计业务约定书 U:99w  
audit evidence                                          审计证据 x]`F#5j  
audit fee                                    审计费 Ohgu*5!o  
audit files                                          审计档案 f99"~)B|  
audit findings                                     审计中发现的事项 (;=|2N>7  
audit implementation stage                        审计实施阶段 G :1QXwq\j  
audit mark                                        审计标识 lH?jqp
  
audit materiality                                 审计重要性 Lj|wFV  
audit method                                     审计方法 EdqB4-#7  
audit objective                                         审计目标，审计目的 J~J+CGT~2  
audit of financial statements                      会计报表审计，财务报表审计 %}H 2  
audit opinion                                     审计意见 ~tTn7[!  
audit period                                      被审计期间，被审计年度 ";`jS&"=  
audit plan                                          审计计划 wQhuU  
audit planning                                    编制审计计划，制定审计计划，审计计划 Ih K SwT  
audit planning stage                                  审计计划阶段 Z" H;t\P  
audit procedure                                审计程序 &?Erkc~
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audit programme                               审计程序表，具体审计计划 i,"Xw[H*s  
audit report                                       审计报告 |AE{rvP{@  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 |J`v w  
audit report with a qualified opinion                 有保留意见的审计报告
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audit report with an adverse opinion                否定意见的审计报告 z &P1C,n)  
audit report with dual dates                      双重日期审计报告 rSt5@f?  
audit reporting stage                                 审计报告阶段 hC8WRxEGq  
audit responsibility                                   审计责任 `-CN\  
audit results                                      审计结果 K_ymA,&()  
audit risk                                          审计风险 C7R3W,  
audit sampling                                          审计抽样 {[:C_Up)f  
audit sampling techniques                         审计抽样方法，审计抽样技术 t90M]EAV  
audit strategies                                  审计策略 (Nz`w  
audit summary                                         审计总结，审计小结 j7:r8? G  
audit team                                         审计小组 9[X'9*,  
audit test                                    审计测试 z.SKawm6T  
audit trail                                          审计轨迹 nu+ ^D$ait  
audit work                                        审计工作 ]=ApYg7!  
audit working paper                                 审计工作底稿 +1yi{!j1  
audited financial statement                        审计会计报表，已审计财务报表 fQ1j@{Xa  
Auditing Guidelines (the～)                      审计规范指南 ZY7-.  
auditing standards                             审计准则 !^y;|9?O  
audit-oriented working paper                          (审计)业务类工作底稿 [O^/"Qk  
authorisation                                     授权 Q5dqn"?  
authorisation of transaction                       交易的授权 N2 3:+u<)E  
availability                                         可获得性 Kv!:2br  
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balance                                      余额；差额；平衡 T#!% Uzz  
balance sheet                                    资产负债表 F4-rPv  
bank                                                 银行 f^hJAZ  
bank account                                    银行账户，银行户头  *p9)5  
bank statement                                 银行对账单 ORP<?SG55u  
barter transaction                              易货交易，以物换物交易 ( sl{Rgxe*  
basis of audit                                    审计依据 V.$tq  
basis of preparation                                (会计报表的)编制基础 ><IWF#kUA  
book of account                               账目，账簿 :+>7m  
borrowing                                         借款，贷款，借债 f4AN"rW  
branch                                              分支，分支机构，分店 ^1c7\"{  
brought forward                                (账户余额等的)承上年，承上期，承上页 S-\wX.`R1  
budget                                              预算 ;u(*&vRqr^  
building                                      建筑物；大楼 \WnTpl>B  
business conditions                                  业务情况，经营情况 S]%,g%6i  
business licence                               (企业等的)营业执照 SX'NFd Y  
business relation                                业务关系 C[%&;\3S@  
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