[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 +,&m7L  
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审计词汇英汉对照 :LZ-da"QR  
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ability to continue as a going concern               持续经营能力 j>$=SMc  
acceptability                                     可接受性，可接受程度 r/mA2  
acceptable level of detection risk                     检查风险的可接受水平 C6K|:IK{  
acceptance of engagement                       接受委托 g(-;_j!=  
accepting the engagement for the first time              首次接受委托 6Gs{nFw  
access to asset                                         对资产的接触 uSABh^  
according to                                     根据，依据，依照 B;xZ%M]  
account balance                                账户余额
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account for                                       对……进行会计处理，核算；解释 _7Xd|\Zc  
accounting                                        会计，会计学 )ZT 6: )  
accounting advisory serve                        会计咨询服务 ~
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accounting firm                                 会计师事务所 4t&gW  
accounting information                      会计信息，会计资料 X|X4L(i  
accounting period                             会计期间 FX%t  
accounting policies                                   会计政策 Pv< QjY  
accounting professional bodies                 会计职业组织，会计职业团体 N7e`6
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accounting records                                   会计记录 jMN)?6$=  
accounting responsibility                           会计责任 If~95fy~c  
accounting service                             会计服务 C-Nuy1o  
accounting standards                                会计准则 b->eg 8|  
Accounting Standards for Business Enterprises       企业会计准则 $T"h";M)s  
accounting system                             会计系统 _^_5K(Uq  
accounting treatment                                会计处理 Qo'yS"g<9)  
accuracy                                    准确性，精确性 EfFz7j&X  
additional audit procedures                      追加审计程序 Gx.P
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addressee                                         收件人，收信人  5JS ZLC  
Administration of State-owned Assets  (the～)     国有资产管理局 { /-y>sm  
administrative laws and regulations                 行政法规 6D/uo$1Y  
adverse impact                                 不利影响，负面影响 q}#iV$dAj  
adverse opinion                                反对意见 LMAmpVo  
advisory group                                  咨询组，顾问组 x|.v{tQa  
agency fee                                        代理费，代理费用 ec`bz "1  
aggregate                                          总计，合计为…… d2RnQA  
alternation of document and record                 变造文件和记录
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alternative audit procedures                      替代审计程序，备选审计程序 Dq?E
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amend                                              修改，修订 X6Un;UL  
amortisation                                      摊销 ^`tk/#h\9F  
analytical capacity                             分析能力 0z<H(|  
analytical procedures                               分析性程序 gh TcB  
annual financial statements                        年度会计报表，年度财务报表 [-4KY4R  
appendix                                          附录，附表 8QT<M]N%  
applicable                                         适用的 F7\BF  
applicable laws and regulations                 适用的法规 8h@q
 
application systems                                  应用系统 Ks#A<! ;=  
apply consistently                              一贯地执行，一贯地实施
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appropriate                                       适当的，合适的； YnSbw3U.I  
征用，挪用 Y!Drb-U?;  
appropriate authorization                          适当的授权 E_~x==cb  
appropriateness of audit evidence                    审计证据的适当性 <x0)7xX  
approval                                    批准，核准 >L8?=>>?\  
assertion                                    (会计报表上的)认定；确认 Vr 8:nP:  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 d]8_l1O  
asset                                                 资产，财产 b 8>q;  
asset restructuring                             资产重组 VKy5=2&  
assignment of duties                                 职责的划分 ZI,j?i6\  
assistant                                     助理，助理人员 ,I ZqLA  
associated company                                 联属公司，联营公司 0x\2#i  
association                                        联合，结合；协会，社团 0mTEim  
assumption                                       假设，假定 )Nbc/nB$  
at a given date                                         在某一特定时日 =ai2z2z  
attestation                                         鉴证，公证 D z@1rc<B  
attestation service                             鉴证服务 s2^B(wP  
audit adjustment                                审计调整 <|a=hHPi:  
audit areas                                        审计领域 zDB
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audit conclusion                                审计结论 7Re-5vz R  
audit effectiveness                             审计效果 8"x9#kyU<3  
audit efficiency                                  审计效率 A#(`9  
audit engagement letter                      审计业务约定书 '@bJlJB9>  
audit evidence                                          审计证据 gY!N3 *:  
audit fee                                    审计费 \ZMP_UU (  
audit files                                          审计档案 -j&
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audit findings                                     审计中发现的事项 #1[z;Mk0  
audit implementation stage                        审计实施阶段 B52yaG8C  
audit mark                                        审计标识 :N2E}hx
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audit materiality                                 审计重要性 ><=rIhG%H@  
audit method                                     审计方法 {(}yG_Q]!  
audit objective                                         审计目标，审计目的 C`NmZ
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audit of financial statements                      会计报表审计，财务报表审计 it)ZP H  
audit opinion                                     审计意见 :k~dj C  
audit period                                      被审计期间，被审计年度 xdZ<| vMR  
audit plan                                          审计计划 +< yhcSSTB  
audit planning                                    编制审计计划，制定审计计划，审计计划 L6+C]t}>6  
audit planning stage                                  审计计划阶段 C',6%6P  
audit procedure                                审计程序 ;'}'5nO=$  
audit programme                               审计程序表，具体审计计划 "]#'QuR  
audit report                                       审计报告 d;=u  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 Efx= T$%^&  
audit report with a qualified opinion                 有保留意见的审计报告 >aG=T{  
audit report with an adverse opinion                否定意见的审计报告 ;1`!wG-DD  
audit report with dual dates                      双重日期审计报告 PNpu*#Z`  
audit reporting stage                                 审计报告阶段 J4>;[\%m  
audit responsibility                                   审计责任 d)tiO2W  
audit results                                      审计结果 s?c JV`  
audit risk                                          审计风险 ]JdJe6`Mc  
audit sampling                                          审计抽样 X?/Lz;,&  
audit sampling techniques                         审计抽样方法，审计抽样技术 zTY;8r+  
audit strategies                                  审计策略 SE)nD@:  
audit summary                                         审计总结，审计小结 Ie@Jb{x  
audit team                                         审计小组 @h}`DNaZ^  
audit test                                    审计测试 <6jFKA<  
audit trail                                          审计轨迹 mI"D(bx\  
audit work                                        审计工作 \|%E%Y c
 
audit working paper                                 审计工作底稿 {<K=*rrZ  
audited financial statement                        审计会计报表，已审计财务报表 . I ==-|  
Auditing Guidelines (the～)                      审计规范指南 TQc@lR!  
auditing standards                             审计准则 E^wyD-ii/  
audit-oriented working paper                          (审计)业务类工作底稿 V_"f|[1  
authorisation                                     授权 ar$*a>'?  
authorisation of transaction                       交易的授权 BpH%STEN  
availability                                         可获得性
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balance                                      余额；差额；平衡 {eQWO
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balance sheet                                    资产负债表 +sf .PSz$  
bank                                                 银行 c}-(.eu  
bank account                                    银行账户，银行户头 F*` t"7Lm  
bank statement                                 银行对账单 wL3,g2-L  
barter transaction                              易货交易，以物换物交易 &= eYr{  
basis of audit                                    审计依据 #jA)>z\Q^  
basis of preparation                                (会计报表的)编制基础 M0w/wt|  
book of account                               账目，账簿 IQnIaZ  
borrowing                                         借款，贷款，借债 e |V]  
branch                                              分支，分支机构，分店 C6jR=@42Q  
brought forward                                (账户余额等的)承上年，承上期，承上页 @iLIU}+  
budget                                              预算 9 v?l  
building                                      建筑物；大楼 EzpFOqJG  
business conditions                                  业务情况，经营情况 |PP.<ce\-  
business licence                               (企业等的)营业执照 a#[-*ou`  
business relation                                业务关系 ] fwZAU  
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