[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 =bzTfki  
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审计词汇英汉对照 (LjY<dQO  
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ability to continue as a going concern               持续经营能力 TwN8|ibVmP  
acceptability                                     可接受性，可接受程度 vBp5&*  
acceptable level of detection risk                     检查风险的可接受水平 ]~P?  
acceptance of engagement                       接受委托 pV!(#45~W  
accepting the engagement for the first time              首次接受委托 l;2bBx7vW  
access to asset                                         对资产的接触 q)[gVL  
according to                                     根据，依据，依照  0c{N)  
account balance                                账户余额 $I9z J"*  
account for                                       对……进行会计处理，核算；解释 :9 7`IV%
 
accounting                                        会计，会计学 &}FYz8w 2/  
accounting advisory serve                        会计咨询服务 JeA}d  
accounting firm                                 会计师事务所 t^'1Ebg  
accounting information                      会计信息，会计资料 sDiYm}W  
accounting period                             会计期间 r\]WDX!`  
accounting policies                                   会计政策 pkoHi'}}$  
accounting professional bodies                 会计职业组织，会计职业团体 ,'j5tU?c  
accounting records                                   会计记录 }&j&T9oX  
accounting responsibility                           会计责任 V)`?J)  
accounting service                             会计服务 (GV6%l#I  
accounting standards                                会计准则 N%-nxbI\  
Accounting Standards for Business Enterprises       企业会计准则 ft7wMi  
accounting system                             会计系统 -zkB`~u_  
accounting treatment                                会计处理 =m Zw71,  
accuracy                                    准确性，精确性 1/m/Iw@  
additional audit procedures                      追加审计程序 r,}Zc W+  
addressee                                         收件人，收信人 _,}Ye,(^=  
Administration of State-owned Assets  (the～)     国有资产管理局 (xTHin$  
administrative laws and regulations                 行政法规 s0:1G -I  
adverse impact                                 不利影响，负面影响 S("bN{7nE  
adverse opinion                                反对意见 &ke4":7X  
advisory group                                  咨询组，顾问组 q\,H9/.0k  
agency fee                                        代理费，代理费用 x.q%O1  
aggregate                                          总计，合计为…… q8
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alternation of document and record                 变造文件和记录 li{_biey}  
alternative audit procedures                      替代审计程序，备选审计程序 4MIVlg9  
amend                                              修改，修订 ZoUfQ!2*  
amortisation                                      摊销 FKQnz/
 
analytical capacity                             分析能力 I#0.72:[  
analytical procedures                               分析性程序 Q6BWax|  
annual financial statements                        年度会计报表，年度财务报表 CtfSfSAUuu  
appendix                                          附录，附表 K!9=e7|P  
applicable                                         适用的 +k>v^sz  
applicable laws and regulations                 适用的法规 |qr[*c3$1  
application systems                                  应用系统 2Zm*f2$xM  
apply consistently                              一贯地执行，一贯地实施 +bXZE  
appropriate                                       适当的，合适的； TwH(47|?Nt  
征用，挪用 p|((r?{  
appropriate authorization                          适当的授权 yZ 9 *oDs  
appropriateness of audit evidence                    审计证据的适当性 L?P8/]DGp  
approval                                    批准，核准 a'\`Mi@rb  
assertion                                    (会计报表上的)认定；确认 n33SWE(  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 gk&?h7P"<  
asset                                                 资产，财产 <7p2OPD  
asset restructuring                             资产重组 E,rPM  
assignment of duties                                 职责的划分 HwcGbbX)  
assistant                                     助理，助理人员 zx!1jS  
associated company                                 联属公司，联营公司 T/3UF  
association                                        联合，结合；协会，社团 &F:7U!  
assumption                                       假设，假定 Rl(b tr1w  
at a given date                                         在某一特定时日 N*
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attestation                                         鉴证，公证 }YjSv^  
attestation service                             鉴证服务 -or9!:8  
audit adjustment                                审计调整 1a'JNe$  
audit areas                                        审计领域  }QI*Ns  
audit conclusion                                审计结论 $xl*P#  
audit effectiveness                             审计效果 '!0CwZ 7  
audit efficiency                                  审计效率 %ry>p(-pC(  
audit engagement letter                      审计业务约定书 RBb@@k[v  
audit evidence                                          审计证据 F^\v`l,  
audit fee                                    审计费 r1\.Jz  
audit files                                          审计档案 ?SpI^Wn)[  
audit findings                                     审计中发现的事项 }}]Y mf  
audit implementation stage                        审计实施阶段 JdAjKN  
audit mark                                        审计标识 k X-AC 5]  
audit materiality                                 审计重要性 5 9X|l&/  
audit method                                     审计方法 YlA=? X  
audit objective                                         审计目标，审计目的 %9Ue`8  
audit of financial statements                      会计报表审计，财务报表审计 ks{s Q@~  
audit opinion                                     审计意见 *iR`mZb  
audit period                                      被审计期间，被审计年度 QQ
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audit plan                                          审计计划 6->b(B V $  
audit planning                                    编制审计计划，制定审计计划，审计计划 J h"]iN  
audit planning stage                                  审计计划阶段 LgaJp_d>9*  
audit procedure                                审计程序 WP>O7[|  
audit programme                               审计程序表，具体审计计划 OJK/>  
audit report                                       审计报告 MqpoS  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 <@yyx7  
audit report with a qualified opinion                 有保留意见的审计报告 9GEcs(A*  
audit report with an adverse opinion                否定意见的审计报告 MhsG9q_%  
audit report with dual dates                      双重日期审计报告 itvwmI,m\  
audit reporting stage                                 审计报告阶段 2rH6ap  
audit responsibility                                   审计责任 9xz`
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audit results                                      审计结果 "6}+|!"$  
audit risk                                          审计风险 {kzM*!g  
audit sampling                                          审计抽样 LY >JE6zTt  
audit sampling techniques                         审计抽样方法，审计抽样技术 3S9~rLrn?  
audit strategies                                  审计策略 lL^7x  
audit summary                                         审计总结，审计小结 ^?A+`1-  
audit team                                         审计小组 `bm-O
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audit test                                    审计测试 ~)Z`Q  
audit trail                                          审计轨迹 tY#^3ac  
audit work                                        审计工作 EAI[J&c  
audit working paper                                 审计工作底稿 .3!4@l\9C  
audited financial statement                        审计会计报表，已审计财务报表 wVvU]UT  
Auditing Guidelines (the～)                      审计规范指南 *vb)
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auditing standards                             审计准则 }dxdxnVt  
audit-oriented working paper                          (审计)业务类工作底稿 >!2'|y^  
authorisation                                     授权 Z`%
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authorisation of transaction                       交易的授权 HlO+^(eX  
availability                                         可获得性 ALv\"uUNu+  
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balance                                      余额；差额；平衡 5Q88OxH  
balance sheet                                    资产负债表 o#Y1Uamkf  
bank                                                 银行 X*~YCF[_  
bank account                                    银行账户，银行户头 9D<HJ(  
bank statement                                 银行对账单 {\ e}43^9N  
barter transaction                              易货交易，以物换物交易  l g
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basis of audit                                    审计依据 )Ga6O2 :  
basis of preparation                                (会计报表的)编制基础 Nt'5}  
book of account                               账目，账簿 YU`{  
borrowing                                         借款，贷款，借债 /<C=9?Ok  
branch                                              分支，分支机构，分店 !9 F+uc5  
brought forward                                (账户余额等的)承上年，承上期，承上页 5J;c;PF  
budget                                              预算 N7_Co;#(zK  
building                                      建筑物；大楼 h(L5MZs  
business conditions                                  业务情况，经营情况 %Xl@o  
business licence                               (企业等的)营业执照 X}yYBf/R`  
business relation                                业务关系 *" )[Srbg  
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