[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 FpN>T  
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审计词汇英汉对照 `n7*6l<k~4  
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ability to continue as a going concern               持续经营能力 }c| )i,bL  
acceptability                                     可接受性，可接受程度 .Y|5i^i9{  
acceptable level of detection risk                     检查风险的可接受水平 zO)A_s.6K  
acceptance of engagement                       接受委托 Y` t-Bg!~  
accepting the engagement for the first time              首次接受委托 ` 1k0wT(  
access to asset                                         对资产的接触 :ZX#w`Y  
according to                                     根据，依据，依照 *;@V5[^3I?  
account balance                                账户余额 ^h #0e:7<  
account for                                       对……进行会计处理，核算；解释 RG[b+Qjn  
accounting                                        会计，会计学 +LFh}-X{_  
accounting advisory serve                        会计咨询服务 fGS5{dti  
accounting firm                                 会计师事务所 t)o!OEnE  
accounting information                      会计信息，会计资料 t M?3oO  
accounting period                             会计期间 :Rl*64}  
accounting policies                                   会计政策 $fZVh%  
accounting professional bodies                 会计职业组织，会计职业团体 'b(V8x  
accounting records                                   会计记录 6?8x[l*5M  
accounting responsibility                           会计责任 U?BuV  
accounting service                             会计服务 jyB^a;-  
accounting standards                                会计准则 q$IgkL  
Accounting Standards for Business Enterprises       企业会计准则 0*$?=E  
accounting system                             会计系统 &(&5ao)5  
accounting treatment                                会计处理 ip.aM#  
accuracy                                    准确性，精确性 <g9@iUOI  
additional audit procedures                      追加审计程序 'PiQ|Nnb|  
addressee                                         收件人，收信人 9?W!E_  
Administration of State-owned Assets  (the～)     国有资产管理局 :+u
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administrative laws and regulations                 行政法规 2smQD8t  
adverse impact                                 不利影响，负面影响 {Aq2}sRl{  
adverse opinion                                反对意见 c*R?eLt/  
advisory group                                  咨询组，顾问组 (b!`klQ  
agency fee                                        代理费，代理费用 &IYSoA"Nz  
aggregate                                          总计，合计为…… ^q{=mf`  
alternation of document and record                 变造文件和记录 U4PnQ K,  
alternative audit procedures                      替代审计程序，备选审计程序 o+-G@16  
amend                                              修改，修订 +2Xq +P  
amortisation                                      摊销 (.D |%P  
analytical capacity                             分析能力 W<']Q_su  
analytical procedures                               分析性程序 Qmbl_
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annual financial statements                        年度会计报表，年度财务报表 |a!y%R=  
appendix                                          附录，附表 Vm6 0aXm_  
applicable                                         适用的 W[ZW=c  
applicable laws and regulations                 适用的法规 En&`m  
application systems                                  应用系统 Zq[aC0%+  
apply consistently                              一贯地执行，一贯地实施 8<#S:O4kA  
appropriate                                       适当的，合适的； zNg8Oq&  
征用，挪用 $/Rr|<  
appropriate authorization                          适当的授权 FH Hi/yh  
appropriateness of audit evidence                    审计证据的适当性 %N.qu_,IZ  
approval                                    批准，核准 { [S@+  
assertion                                    (会计报表上的)认定；确认 3/d`s0O  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 Dq$co1eT  
asset                                                 资产，财产 ~m0l_:SF  
asset restructuring                             资产重组 `)Z+]5:  
assignment of duties                                 职责的划分 h4N%(?7  
assistant                                     助理，助理人员 QVEGd"WvvO  
associated company                                 联属公司，联营公司 svT1b'=\$I  
association                                        联合，结合；协会，社团 Fqr}zR)  
assumption                                       假设，假定 ~:PuKx  
at a given date                                         在某一特定时日 O\;R (  
attestation                                         鉴证，公证 bi=IIVlH  
attestation service                             鉴证服务 vJ`'x  
audit adjustment                                审计调整 A~Uqw8n$\  
audit areas                                        审计领域 @20~R/vh  
audit conclusion                                审计结论 7"|j.Yq$H{  
audit effectiveness                             审计效果 gJkvH[hDY  
audit efficiency                                  审计效率 Qx{[#[Da  
audit engagement letter                      审计业务约定书 Lc0yLm  
audit evidence                                          审计证据 f*uD9l%/  
audit fee                                    审计费 t
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audit files                                          审计档案 '5:P,1tWU  
audit findings                                     审计中发现的事项 Z3j
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audit implementation stage                        审计实施阶段 O:^m#:[cE  
audit mark                                        审计标识 =5zx]N1r  
audit materiality                                 审计重要性 sPKyg  
audit method                                     审计方法 
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audit objective                                         审计目标，审计目的 ~C;1}P%9x  
audit of financial statements                      会计报表审计，财务报表审计 w =MZi=p  
audit opinion                                     审计意见 VlLc[eVV  
audit period                                      被审计期间，被审计年度 0nX.%2p#Je  
audit plan                                          审计计划  ~wX4j  
audit planning                                    编制审计计划，制定审计计划，审计计划 ww0m1FzX  
audit planning stage                                  审计计划阶段 ,:G3Y )  
audit procedure                                审计程序 $ 2/T]  
audit programme                               审计程序表，具体审计计划 ohy?l  
audit report                                       审计报告 ;:0gN|+  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 0lyCk}c  
audit report with a qualified opinion                 有保留意见的审计报告 {1jywb }  
audit report with an adverse opinion                否定意见的审计报告 x?|C-v  
audit report with dual dates                      双重日期审计报告 P@RUopu,i  
audit reporting stage                                 审计报告阶段 ^KK9T5H  
audit responsibility                                   审计责任 X*cf|g  
audit results                                      审计结果 :zL.dJwa  
audit risk                                          审计风险 a%h'utF{[  
audit sampling                                          审计抽样 =z]8;<=pL  
audit sampling techniques                         审计抽样方法，审计抽样技术 DJm/:td  
audit strategies                                  审计策略 ]0g%)fuMf  
audit summary                                         审计总结，审计小结 O8J:Tw}M*  
audit team                                         审计小组 1.5lJ:[G  
audit test                                    审计测试 $!msav  
audit trail                                          审计轨迹 %5zztReI  
audit work                                        审计工作 Ul E P;  
audit working paper                                 审计工作底稿 4-YXXi}  
audited financial statement                        审计会计报表，已审计财务报表 zF F=v7[j  
Auditing Guidelines (the～)                      审计规范指南 ,;_D~7L  
auditing standards                             审计准则 _z3Hl?qk=  
audit-oriented working paper                          (审计)业务类工作底稿 w
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authorisation                                     授权 4]\t6,Cz8  
authorisation of transaction                       交易的授权 l5jW`cl1  
availability                                         可获得性 h0N*h x   
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balance                                      余额；差额；平衡 j& S8x|5  
balance sheet                                    资产负债表 BBg&ZIYEh  
bank                                                 银行 >QusXD"L>  
bank account                                    银行账户，银行户头 kS>'6x
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bank statement                                 银行对账单 =&-hU|ur  
barter transaction                              易货交易，以物换物交易 YS_9M Pi  
basis of audit                                    审计依据 1qs~[7{C1  
basis of preparation                                (会计报表的)编制基础 ?Z<2zm%qV  
book of account                               账目，账簿 iZ`1Dzxgk  
borrowing                                         借款，贷款，借债 Oc]&1>M  
branch                                              分支，分支机构，分店 C+WHg-l  
brought forward                                (账户余额等的)承上年，承上期，承上页 n.m6n*sf7  
budget                                              预算 biFN]D  
building                                      建筑物；大楼 F7(~v2|  
business conditions                                  业务情况，经营情况 '(/ZJ88JP  
business licence                               (企业等的)营业执照 n ^T_pqV?X  
business relation                                业务关系 -9S.G  
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