[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 >{:hadUH  
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审计词汇英汉对照 -]D
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ability to continue as a going concern               持续经营能力 fHH  
acceptability                                     可接受性，可接受程度 ?7LvJ8  
acceptable level of detection risk                     检查风险的可接受水平 4:N*C7P  
acceptance of engagement                       接受委托 !8cV."~  
accepting the engagement for the first time              首次接受委托 PRTjXq6)5  
access to asset                                         对资产的接触 uZ-ZZE C  
according to                                     根据，依据，依照 P}A!C9Frh  
account balance                                账户余额 \ #I$H9O  
account for                                       对……进行会计处理，核算；解释 7dACbqba  
accounting                                        会计，会计学 fPPP|  
accounting advisory serve                        会计咨询服务 emnT;kJ>  
accounting firm                                 会计师事务所 }b&S3?ONt  
accounting information                      会计信息，会计资料 S**eI<QFSk  
accounting period                             会计期间 *tEqu %N1'  
accounting policies                                   会计政策 \y=oZk4  
accounting professional bodies                 会计职业组织，会计职业团体 \I523$a  
accounting records                                   会计记录 ,bdjk(  
accounting responsibility                           会计责任 E  BBd  
accounting service                             会计服务
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accounting standards                                会计准则 W [K.|8ho  
Accounting Standards for Business Enterprises       企业会计准则 15<? [`:6  
accounting system                             会计系统 sTlel&  
accounting treatment                                会计处理 gC/ e]7FNr  
accuracy                                    准确性，精确性 ` K {k0_{  
additional audit procedures                      追加审计程序 y5m2u8+  
addressee                                         收件人，收信人 KbvMp1'9P  
Administration of State-owned Assets  (the～)     国有资产管理局 9N}\>L)_  
administrative laws and regulations                 行政法规 Dpw*m.f  
adverse impact                                 不利影响，负面影响 Cg]),S  
adverse opinion                                反对意见 kv3Dn&<rJ  
advisory group                                  咨询组，顾问组 /+SLq`'u)  
agency fee                                        代理费，代理费用 ~S\L(B(  
aggregate                                          总计，合计为…… N6}/TbfAR  
alternation of document and record                 变造文件和记录 p T8?z  
alternative audit procedures                      替代审计程序，备选审计程序 y@!o&,,mq  
amend                                              修改，修订 5j1d=h  
amortisation                                      摊销 wLXJ?iy3  
analytical capacity                             分析能力 p,$N-22a  
analytical procedures                               分析性程序 \?^2 }K/  
annual financial statements                        年度会计报表，年度财务报表 CYW@Km{e  
appendix                                          附录，附表 VoZ{I{>|  
applicable                                         适用的 ?[NC }LC  
applicable laws and regulations                 适用的法规 4Qfsxg  
application systems                                  应用系统 NEri{qxm  
apply consistently                              一贯地执行，一贯地实施 gaY&2
  
appropriate                                       适当的，合适的； M }d:B)cz  
征用，挪用 m3lz#Pm'0  
appropriate authorization                          适当的授权 CG=c@-"n/  
appropriateness of audit evidence                    审计证据的适当性 ls]N&!/hq  
approval                                    批准，核准 $?0ch15/  
assertion                                    (会计报表上的)认定；确认 cA q3Gh  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 _q27 3QG/"  
asset                                                 资产，财产 8v& \F  
asset restructuring                             资产重组 s51$x M  
assignment of duties                                 职责的划分 6&eXQl  
assistant                                     助理，助理人员 l ZcNio  
associated company                                 联属公司，联营公司 GYaP"3Lu  
association                                        联合，结合；协会，社团 k5.5$<< T  
assumption                                       假设，假定 x [FLV8`b|  
at a given date                                         在某一特定时日 'Be'!9K*d  
attestation                                         鉴证，公证 %
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attestation service                             鉴证服务 FoyYWj?,R  
audit adjustment                                审计调整 w!7\wI[  
audit areas                                        审计领域 d7X&3L%Oq  
audit conclusion                                审计结论 N"ga-u  
audit effectiveness                             审计效果 Lqj Q
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audit efficiency                                  审计效率 lZ\8W^  
audit engagement letter                      审计业务约定书 }#O!GG{  
audit evidence                                          审计证据 -[V-f> :  
audit fee                                    审计费 ump ~)?_B  
audit files                                          审计档案 2ndn8_l  
audit findings                                     审计中发现的事项 ;"wCBuXcu  
audit implementation stage                        审计实施阶段 ((k"*f2%  
audit mark                                        审计标识 @0?!bua_|  
audit materiality                                 审计重要性 c[dzO.~  
audit method                                     审计方法 &[.`xZ(|  
audit objective                                         审计目标，审计目的 !.]JiT'o  
audit of financial statements                      会计报表审计，财务报表审计 %X{Eupi FA  
audit opinion                                     审计意见 ' [ 4;QYw  
audit period                                      被审计期间，被审计年度 dw bR,K  
audit plan                                          审计计划 az(<<2=  
audit planning                                    编制审计计划，制定审计计划，审计计划 W p=3heCa6  
audit planning stage                                  审计计划阶段 K T}  
audit procedure                                审计程序 JQ&t"`\k  
audit programme                               审计程序表，具体审计计划 iEr,ly  
audit report                                       审计报告 O<gfZ>  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 #@S%?`4,
 
audit report with a qualified opinion                 有保留意见的审计报告 qos7u91z  
audit report with an adverse opinion                否定意见的审计报告 JbMTULA  
audit report with dual dates                      双重日期审计报告 $7S"4rou  
audit reporting stage                                 审计报告阶段 TC\+>LXiZ  
audit responsibility                                   审计责任 0mY Y:?v  
audit results                                      审计结果 @c3xUK  
audit risk                                          审计风险 g7*)|FOb  
audit sampling                                          审计抽样 iQwQ5m!d &  
audit sampling techniques                         审计抽样方法，审计抽样技术 'pdTV:]zA  
audit strategies                                  审计策略 ,fVD`RR(W?  
audit summary                                         审计总结，审计小结 G'ykcB._  
audit team                                         审计小组 HGDrH   
audit test                                    审计测试 [. 5m}V  
audit trail                                          审计轨迹 6[> lzEZ  
audit work                                        审计工作 y>^^.  
audit working paper                                 审计工作底稿 qLN^9PdEE  
audited financial statement                        审计会计报表，已审计财务报表 tgK I
 
Auditing Guidelines (the～)                      审计规范指南 P#,u9EIJ  
auditing standards                             审计准则 SUncQJJ0S*  
audit-oriented working paper                          (审计)业务类工作底稿 eU?hin@X  
authorisation                                     授权 !>8~R2  
authorisation of transaction                       交易的授权 \hB BG8=
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availability                                         可获得性 {4Of.  
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balance                                      余额；差额；平衡 E9HMhUe  
balance sheet                                    资产负债表 6OES'3Cy  
bank                                                 银行 Ccf/hA#mb  
bank account                                    银行账户，银行户头 (q> TKM  
bank statement                                 银行对账单 yPm2??5MW>  
barter transaction                              易货交易，以物换物交易 /:&!o2&1H  
basis of audit                                    审计依据 C|
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basis of preparation                                (会计报表的)编制基础 hRcb}>pr  
book of account                               账目，账簿 h vd}l8  
borrowing                                         借款，贷款，借债 {f!/:bM  
branch                                              分支，分支机构，分店 U=on}W3V2  
brought forward                                (账户余额等的)承上年，承上期，承上页 aER|5!7(2\  
budget                                              预算 %`vzQt`>  
building                                      建筑物；大楼 kIrrbD  
business conditions                                  业务情况，经营情况 g*|j+<:7  
business licence                               (企业等的)营业执照 p5Q]/DhG  
business relation                                业务关系 5gszAvOO  
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