[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 p:ST$1 K  
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审计词汇英汉对照 ikRIL2Y  
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ability to continue as a going concern               持续经营能力 ?\F,}e  
acceptability                                     可接受性，可接受程度 Nmsb  
acceptable level of detection risk                     检查风险的可接受水平 [I4FU7mpH  
acceptance of engagement                       接受委托 %dT%r=%Y  
accepting the engagement for the first time              首次接受委托 )3B5"b,  
access to asset                                         对资产的接触 y!!+IeReS  
according to                                     根据，依据，依照 IL:"]`f*  
account balance                                账户余额 .Um%6a-  
account for                                       对……进行会计处理，核算；解释 ::T<de7  
accounting                                        会计，会计学 =3SL& :8  
accounting advisory serve                        会计咨询服务 0XYO2k  
accounting firm                                 会计师事务所 c[y=K)<Z  
accounting information                      会计信息，会计资料 |PJW
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accounting period                             会计期间 r IK|}5  
accounting policies                                   会计政策 n"K7@[d  
accounting professional bodies                 会计职业组织，会计职业团体 }5tn  
accounting records                                   会计记录 F5<{-{Ky  
accounting responsibility                           会计责任 56_KB.Ww~  
accounting service                             会计服务 \]ODpi 2  
accounting standards                                会计准则 2aje $w-  
Accounting Standards for Business Enterprises       企业会计准则 WNYLQ=;  
accounting system                             会计系统 ia_8$>xW+  
accounting treatment                                会计处理 ]VYl Eqe  
accuracy                                    准确性，精确性 P/
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additional audit procedures                      追加审计程序 49zp@a  
addressee                                         收件人，收信人 %<muVRkB\  
Administration of State-owned Assets  (the～)     国有资产管理局 _gGy( `  
administrative laws and regulations                 行政法规 .CpF
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adverse impact                                 不利影响，负面影响 d<3"$%C  
adverse opinion                                反对意见 U;q)01   
advisory group                                  咨询组，顾问组 [1UqMkXtf  
agency fee                                        代理费，代理费用 anwn!Eqk"  
aggregate                                          总计，合计为…… y14@9<~9  
alternation of document and record                 变造文件和记录 (_08?cN  
alternative audit procedures                      替代审计程序，备选审计程序 zn~m;0Xi  
amend                                              修改，修订 5#F+-9r  
amortisation                                      摊销 4
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analytical capacity                             分析能力 5Q}@Y3 i=  
analytical procedures                               分析性程序 5k(#kyP  
annual financial statements                        年度会计报表，年度财务报表 mDmWTq\  
appendix                                          附录，附表 tj&A@\/  
applicable                                         适用的 \~H"!vj
  
applicable laws and regulations                 适用的法规 E>1USKxn  
application systems                                  应用系统 Ji
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apply consistently                              一贯地执行，一贯地实施 KE3v3g<  
appropriate                                       适当的，合适的； O &s6blD11  
征用，挪用 7@"
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appropriate authorization                          适当的授权 C/Z"W@7#;  
appropriateness of audit evidence                    审计证据的适当性 #"M Pe4  
approval                                    批准，核准 @&W?e?O ~G  
assertion                                    (会计报表上的)认定；确认 #?=cg]v_  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 D/Wuan?yPN  
asset                                                 资产，财产 YBO53S]=  
asset restructuring                             资产重组 j&pgq2Kl  
assignment of duties                                 职责的划分 o|W? a#_\  
assistant                                     助理，助理人员 X m3t xp#  
associated company                                 联属公司，联营公司 i=a LC*@  
association                                        联合，结合；协会，社团 v8IL[g6"  
assumption                                       假设，假定 I{PN6bn{>  
at a given date                                         在某一特定时日 .-ABo]hf  
attestation                                         鉴证，公证 M Sj0D2H  
attestation service                             鉴证服务 {EUH#':  
audit adjustment                                审计调整 V"ZbKV+[  
audit areas                                        审计领域 y{]%,  
audit conclusion                                审计结论 !%X`c94  
audit effectiveness                             审计效果 K0g:Q*J-  
audit efficiency                                  审计效率 K5lp-F  
audit engagement letter                      审计业务约定书 c" 7pf T  
audit evidence                                          审计证据 zOOX>3^  
audit fee                                    审计费 kI'A` /Bl  
audit files                                          审计档案 K
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audit findings                                     审计中发现的事项 [VW;L l  
audit implementation stage                        审计实施阶段 5!zvoX9  
audit mark                                        审计标识 kk'w@Sn.(  
audit materiality                                 审计重要性 #U}U>4'  
audit method                                     审计方法 ,]mwk~HeF  
audit objective                                         审计目标，审计目的 +CT$/k  
audit of financial statements                      会计报表审计，财务报表审计 JY
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audit opinion                                     审计意见 DV\ei")  
audit period                                      被审计期间，被审计年度 }j1Zk4}[x  
audit plan                                          审计计划 MGzF+ln^U  
audit planning                                    编制审计计划，制定审计计划，审计计划 i 8X
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audit planning stage                                  审计计划阶段 ^BX@0"&-  
audit procedure                                审计程序 rk|(BA  
audit programme                               审计程序表，具体审计计划 '>Y 2lqa  
audit report                                       审计报告 { NJ>[mKg  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 88$Y-g5*  
audit report with a qualified opinion                 有保留意见的审计报告 zYdtQ
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audit report with an adverse opinion                否定意见的审计报告 %} ,G(>  
audit report with dual dates                      双重日期审计报告 #L0I+ K,K\  
audit reporting stage                                 审计报告阶段 ?myXG92  
audit responsibility                                   审计责任 i_Z5SMZ  
audit results                                      审计结果 Ne7{{1  
audit risk                                          审计风险 })lT fy  
audit sampling                                          审计抽样 !nq\x8nU  
audit sampling techniques                         审计抽样方法，审计抽样技术 NCFV
 
audit strategies                                  审计策略 A'1AU:d  
audit summary                                         审计总结，审计小结 +~Ay h[V  
audit team                                         审计小组 ~x"79=!W  
audit test                                    审计测试 M%s$F@  
audit trail                                          审计轨迹 TrU@mYnE  
audit work                                        审计工作 _D9@<+MS*  
audit working paper                                 审计工作底稿 Zw][c7%  
audited financial statement                        审计会计报表，已审计财务报表 78CJ  
Auditing Guidelines (the～)                      审计规范指南 az;jMnPpR5  
auditing standards                             审计准则 U/!&Ks nT  
audit-oriented working paper                          (审计)业务类工作底稿 F^t?*   
authorisation                                     授权 q)ql]i H  
authorisation of transaction                       交易的授权 kO_XyC4(  
availability                                         可获得性 B"9hQb  
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balance                                      余额；差额；平衡 psX%.95Y  
balance sheet                                    资产负债表 )? &kQ^@v  
bank                                                 银行 Jav2A6a  
bank account                                    银行账户，银行户头 -5v.1y=!L  
bank statement                                 银行对账单 |p -R9A*>h  
barter transaction                              易货交易，以物换物交易 zWs*kTtA  
basis of audit                                    审计依据 Rgfhs[Z  
basis of preparation                                (会计报表的)编制基础 ,i?!3oLT  
book of account                               账目，账簿 Y\e]2  
borrowing                                         借款，贷款，借债 SWjQ.aM  
branch                                              分支，分支机构，分店 2{B(j&{  
brought forward                                (账户余额等的)承上年，承上期，承上页 !LIfeL.4h  
budget                                              预算 AY'?Xt  
building                                      建筑物；大楼 +^DRto=  
business conditions                                  业务情况，经营情况 PT#eXS9_  
business licence                               (企业等的)营业执照 VNrO(j DUv  
business relation                                业务关系 O| J`~Lk  
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