[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 <sGioMr  
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审计词汇英汉对照 OW> >6zM  
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ability to continue as a going concern               持续经营能力 F
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acceptability                                     可接受性，可接受程度 e7U 9"pk  
acceptable level of detection risk                     检查风险的可接受水平 ju"j?2+F  
acceptance of engagement                       接受委托 <lSo7NkR  
accepting the engagement for the first time              首次接受委托 #M[Cq= 2  
access to asset                                         对资产的接触 N9f;X{  
according to                                     根据，依据，依照 Y:'c<k  
account balance                                账户余额 &gm/@_  
account for                                       对……进行会计处理，核算；解释 "r{ ^Y??  
accounting                                        会计，会计学 =OA7$z[  
accounting advisory serve                        会计咨询服务 -f(<2i  
accounting firm                                 会计师事务所 jin ?;v  
accounting information                      会计信息，会计资料 ]b&
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accounting period                             会计期间 GlXzH1wZ  
accounting policies                                   会计政策 +G !;:o  
accounting professional bodies                 会计职业组织，会计职业团体 rk?G[C)2c  
accounting records                                   会计记录 WOGMtT%  
accounting responsibility                           会计责任 w{ x=e  
accounting service                             会计服务 b@[5xv\J  
accounting standards                                会计准则 @L^30>?l  
Accounting Standards for Business Enterprises       企业会计准则 qjvIp-  
accounting system                             会计系统 s8kkf5bu  
accounting treatment                                会计处理 |G-o&m"  
accuracy                                    准确性，精确性 ';x5 $5k'  
additional audit procedures                      追加审计程序 #+P)X_i`  
addressee                                         收件人，收信人 v*e=oyx[  
Administration of State-owned Assets  (the～)     国有资产管理局 |fm"{$u  
administrative laws and regulations                 行政法规 1FC1*7A[  
adverse impact                                 不利影响，负面影响 K<Y-/t  
adverse opinion                                反对意见 ;,LlOR  
advisory group                                  咨询组，顾问组 gCS%J40r  
agency fee                                        代理费，代理费用 ?Wp{tB9N0  
aggregate                                          总计，合计为…… ps?B;P  
alternation of document and record                 变造文件和记录 JSi LG0  
alternative audit procedures                      替代审计程序，备选审计程序 qUp DmH  
amend                                              修改，修订 uI[lrMQYa  
amortisation                                      摊销 W?auY_+P  
analytical capacity                             分析能力 <^jW  
analytical procedures                               分析性程序 "PPn^{ bYm  
annual financial statements                        年度会计报表，年度财务报表 !7[Rhk7bW  
appendix                                          附录，附表 uH!;4@uI  
applicable                                         适用的 qdVExO&  
applicable laws and regulations                 适用的法规 * Y Y:JLe  
application systems                                  应用系统 .:s**UiDR  
apply consistently                              一贯地执行，一贯地实施 3&JsYQu  
appropriate                                       适当的，合适的； +EgQj*F*  
征用，挪用 -T-h~5  
appropriate authorization                          适当的授权 t%<d}QuHW  
appropriateness of audit evidence                    审计证据的适当性 ?en%m|}0  
approval                                    批准，核准 2myHn/%C  
assertion                                    (会计报表上的)认定；确认 Lv ,Ls  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 Kth^WHL  
asset                                                 资产，财产 dmD':1  
asset restructuring                             资产重组 D8Vb@5MW  
assignment of duties                                 职责的划分 ;HaG-c</  
assistant                                     助理，助理人员 j^
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associated company                                 联属公司，联营公司 7uRXu>h  
association                                        联合，结合；协会，社团 _nj?au(@`Y  
assumption                                       假设，假定 N5[fwz w  
at a given date                                         在某一特定时日 nPUq+cXy]C  
attestation                                         鉴证，公证  0$l D  
attestation service                             鉴证服务 wBXgzd%L  
audit adjustment                                审计调整 dKyX70Zy9  
audit areas                                        审计领域 Si]8*>}-B  
audit conclusion                                审计结论 qN_jsJ  
audit effectiveness                             审计效果  p68) 0  
audit efficiency                                  审计效率 PR Cr7f  
audit engagement letter                      审计业务约定书 1]v.Qu<  
audit evidence                                          审计证据 ]7^YPFc+  
audit fee                                    审计费 PF- sb&q  
audit files                                          审计档案 -K)P|'-?m  
audit findings                                     审计中发现的事项 '?k*wEu  
audit implementation stage                        审计实施阶段 dDy9yw%f?  
audit mark                                        审计标识 <H~ (iQ  
audit materiality                                 审计重要性 ?H3xE=<
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audit method                                     审计方法 ^@`dsll  
audit objective                                         审计目标，审计目的 X J y]d/  
audit of financial statements                      会计报表审计，财务报表审计 #.%;U' #O  
audit opinion                                     审计意见 p]#%e0  
audit period                                      被审计期间，被审计年度 @&2bLJJ+  
audit plan                                          审计计划 sT3O_20{  
audit planning                                    编制审计计划，制定审计计划，审计计划 |S:St
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audit planning stage                                  审计计划阶段 E7axINca  
audit procedure                                审计程序 /cDla5eej  
audit programme                               审计程序表，具体审计计划 lG;sDR|)(  
audit report                                       审计报告 8\t~*@"  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 @&d/}Mx"t  
audit report with a qualified opinion                 有保留意见的审计报告 pUr.<yc&u  
audit report with an adverse opinion                否定意见的审计报告 u*&wMR>Crf  
audit report with dual dates                      双重日期审计报告 $3%EKi  
audit reporting stage                                 审计报告阶段 Y]nY.5irL  
audit responsibility                                   审计责任 @K]D :MSS  
audit results                                      审计结果 uV* &a
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audit risk                                          审计风险 [3rvRJ.  
audit sampling                                          审计抽样 c0jC84*v  
audit sampling techniques                         审计抽样方法，审计抽样技术 aC$hg+U$G  
audit strategies                                  审计策略 (Y!@,rKd  
audit summary                                         审计总结，审计小结 #G^?4Za  
audit team                                         审计小组 'LR5s[$j  
audit test                                    审计测试 +B
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audit trail                                          审计轨迹 T.aY{Y  
audit work                                        审计工作 fXBA P10#  
audit working paper                                 审计工作底稿 i%0Ml:Y  
audited financial statement                        审计会计报表，已审计财务报表 <D p
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Auditing Guidelines (the～)                      审计规范指南 #tdI;x3  
auditing standards                             审计准则 +kQ$X{+;8  
audit-oriented working paper                          (审计)业务类工作底稿 h{kAsd8 G  
authorisation                                     授权 D'#Wc#b  
authorisation of transaction                       交易的授权 KyNv)=x4c  
availability                                         可获得性 O%y.  
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balance                                      余额；差额；平衡 $GYcZN&  
balance sheet                                    资产负债表 L*1C2EL/q  
bank                                                 银行 ~(%n
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bank account                                    银行账户，银行户头 =ex71qj)  
bank statement                                 银行对账单 N%:QaCZKw  
barter transaction                              易货交易，以物换物交易 SV}I+O_w  
basis of audit                                    审计依据 sUcx;<|BC  
basis of preparation                                (会计报表的)编制基础 %X O97  
book of account                               账目，账簿 * K'(t  
borrowing                                         借款，贷款，借债 F%t`dz!L  
branch                                              分支，分支机构，分店 _CBG?  
brought forward                                (账户余额等的)承上年，承上期，承上页 INE8@}e  
budget                                              预算 +hRAU@RA  
building                                      建筑物；大楼 j}'spKxu  
business conditions                                  业务情况，经营情况 ">*PH}b  
business licence                               (企业等的)营业执照 6fQN F22E  
business relation                                业务关系 +glT5sOk  
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