[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 O 1z0 dHa  
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审计词汇英汉对照 1J"9Y81  
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ability to continue as a going concern               持续经营能力 ) yMrET m  
acceptability                                     可接受性，可接受程度 o=($'(1  
acceptable level of detection risk                     检查风险的可接受水平 WM ?a1j  
acceptance of engagement                       接受委托 N7J?S~x  
accepting the engagement for the first time              首次接受委托 %r(WS_%K|  
access to asset                                         对资产的接触 5\bGCf  
according to                                     根据，依据，依照 D;V[9E=g/  
account balance                                账户余额 v>} +->f  
account for                                       对……进行会计处理，核算；解释 &R<aRE:+R  
accounting                                        会计，会计学 X n!md R  
accounting advisory serve                        会计咨询服务 ALTOi?  
accounting firm                                 会计师事务所 ,<tJ`,0X  
accounting information                      会计信息，会计资料 (4L/I  
accounting period                             会计期间 UrvUt$WO  
accounting policies                                   会计政策 H\ejW@<;h  
accounting professional bodies                 会计职业组织，会计职业团体 M/Yr0"%Q<.  
accounting records                                   会计记录 NA vR^"I~  
accounting responsibility                           会计责任 Yao}Xo9}  
accounting service                             会计服务 R}Lk$#S#  
accounting standards                                会计准则 Lkm-<  
Accounting Standards for Business Enterprises       企业会计准则 H/O.h@E4X  
accounting system                             会计系统 ~U&NY7.@  
accounting treatment                                会计处理 C.92FiC  
accuracy                                    准确性，精确性 JkAM:,^(  
additional audit procedures                      追加审计程序 13!@LbC  
addressee                                         收件人，收信人  lln"c  
Administration of State-owned Assets  (the～)     国有资产管理局 .r<aPy$  
administrative laws and regulations                 行政法规 rY_~(?XS  
adverse impact                                 不利影响，负面影响 Y7}>yC/GY  
adverse opinion                                反对意见 x"12$79=  
advisory group                                  咨询组，顾问组 K?^;|m-  
agency fee                                        代理费，代理费用 dM -cQo:  
aggregate                                          总计，合计为…… .zO2g8(VR  
alternation of document and record                 变造文件和记录 (gBKC]zvz3  
alternative audit procedures                      替代审计程序，备选审计程序 +NPL.b|  
amend                                              修改，修订 V*4Z.3/E5  
amortisation                                      摊销 k6Kc{kY  
analytical capacity                             分析能力 Ap dXsL  
analytical procedures                               分析性程序 t/iI!}  
annual financial statements                        年度会计报表，年度财务报表 [A-_?#cZ  
appendix                                          附录，附表 5CkG^9  
applicable                                         适用的 +94)BxrY  
applicable laws and regulations                 适用的法规 +lym8n~-O  
application systems                                  应用系统 Ia&*JYM[  
apply consistently                              一贯地执行，一贯地实施 bWswF<y-  
appropriate                                       适当的，合适的； JmI%7bH@  
征用，挪用 TrjyU  
appropriate authorization                          适当的授权 xE1?)  
appropriateness of audit evidence                    审计证据的适当性 uk):z$x
 
approval                                    批准，核准 d6 luksO*9  
assertion                                    (会计报表上的)认定；确认
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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 sU_K^=6*  
asset                                                 资产，财产 ;,4*uU'vq  
asset restructuring                             资产重组 boo361L  
assignment of duties                                 职责的划分 gQ+]N*.  
assistant                                     助理，助理人员 6>vR5pn  
associated company                                 联属公司，联营公司 DSrU 7#  
association                                        联合，结合；协会，社团 wNf:_^|}  
assumption                                       假设，假定 \((iR>^|  
at a given date                                         在某一特定时日 m%HT)`>bg  
attestation                                         鉴证，公证 ='7m$,{(Q[  
attestation service                             鉴证服务 c#OxI*,+/  
audit adjustment                                审计调整 K.Xy:l*z  
audit areas                                        审计领域 V%,,Gmi U]  
audit conclusion                                审计结论 {?qfH>oFA  
audit effectiveness                             审计效果 &;BhL%)}  
audit efficiency                                  审计效率 tr0b#4  
audit engagement letter                      审计业务约定书 k6tCfq;  
audit evidence                                          审计证据 S:xXD^n#H  
audit fee                                    审计费 i).%GMv*r  
audit files                                          审计档案 AiqKf=  
audit findings                                     审计中发现的事项 '}OdF*L  
audit implementation stage                        审计实施阶段 #7uH>\r  
audit mark                                        审计标识 omfX2Oa2  
audit materiality                                 审计重要性 ti5fsc  
audit method                                     审计方法 M Kyj<@[  
audit objective                                         审计目标，审计目的 ndSu-8?L  
audit of financial statements                      会计报表审计，财务报表审计 mF6-f#t>H+  
audit opinion                                     审计意见 3D|Lb]=  
audit period                                      被审计期间，被审计年度 <a R  
audit plan                                          审计计划 _}{KS, f]0  
audit planning                                    编制审计计划，制定审计计划，审计计划 >tg)F|@  
audit planning stage                                  审计计划阶段 m #+0m!  
audit procedure                                审计程序 6i/unwe!`)  
audit programme                               审计程序表，具体审计计划 &9e  
audit report                                       审计报告 x?i wtZ@  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 !'$*Z(  
audit report with a qualified opinion                 有保留意见的审计报告 M"z=114  
audit report with an adverse opinion                否定意见的审计报告 Dl!0Hl  
audit report with dual dates                      双重日期审计报告 E~y8X9HZ)  
audit reporting stage                                 审计报告阶段 a~KtH;7<  
audit responsibility                                   审计责任 V9[_aP;  
audit results                                      审计结果 >?+Rtg|${  
audit risk                                          审计风险 Y{dSQ|xz^  
audit sampling                                          审计抽样 7w73,r/D8A  
audit sampling techniques                         审计抽样方法，审计抽样技术 '6D"QDZB  
audit strategies                                  审计策略 BA a: !p  
audit summary                                         审计总结，审计小结 yzEyOz@Q  
audit team                                         审计小组 Uz;^R@  
audit test                                    审计测试 %DuPM66r  
audit trail                                          审计轨迹 or-k~1D  
audit work                                        审计工作 3Ei^WDJ  
audit working paper                                 审计工作底稿 C6ql,hR^h`  
audited financial statement                        审计会计报表，已审计财务报表 \J:+Wl.9A  
Auditing Guidelines (the～)                      审计规范指南 gj;gl ="3  
auditing standards                             审计准则 j+!u=E  
audit-oriented working paper                          (审计)业务类工作底稿 6$ "IeBRO  
authorisation                                     授权 sm##owI  
authorisation of transaction                       交易的授权 [O r1  
availability                                         可获得性 U<Oc&S{]*  
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balance                                      余额；差额；平衡 @<DRFP  
balance sheet                                    资产负债表 oDS7do  
bank                                                 银行 #~Xj=M%
 
bank account                                    银行账户，银行户头 H[w';u[%  
bank statement                                 银行对账单 FqyxvL.  
barter transaction                              易货交易，以物换物交易 (bm> )U=  
basis of audit                                    审计依据  XY)X-K$  
basis of preparation                                (会计报表的)编制基础 Xg.Lo2s  
book of account                               账目，账簿 [fCnq  
borrowing                                         借款，贷款，借债 0SD'&   
branch                                              分支，分支机构，分店 (tO4UI5!  
brought forward                                (账户余额等的)承上年，承上期，承上页 *~U*:>hS  
budget                                              预算 5[g&0  
building                                      建筑物；大楼 /y1+aTiJ  
business conditions                                  业务情况，经营情况 Na`> p H  
business licence                               (企业等的)营业执照 1.%|Er 4  
business relation                                业务关系 q1HJ_y  
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