[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 v(h   
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审计词汇英汉对照 224I%x.,  
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ability to continue as a going concern               持续经营能力 2@uo2]o)  
acceptability                                     可接受性，可接受程度 gqyQ Zew  
acceptable level of detection risk                     检查风险的可接受水平 xh_6@}D2J  
acceptance of engagement                       接受委托 +\\,FO_  
accepting the engagement for the first time              首次接受委托 `<b 3e(A  
access to asset                                         对资产的接触 M:Xswwq  
according to                                     根据，依据，依照 #f\U
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account balance                                账户余额 ?9 :{p  
account for                                       对……进行会计处理，核算；解释 h1
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accounting                                        会计，会计学 E
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accounting advisory serve                        会计咨询服务 /DQoM@X  
accounting firm                                 会计师事务所 I/pavh  
accounting information                      会计信息，会计资料 6b6}HO  
accounting period                             会计期间 7W5FHZd'  
accounting policies                                   会计政策 najd~%?Rs  
accounting professional bodies                 会计职业组织，会计职业团体 m` I6gnLj  
accounting records                                   会计记录 J+Q ;'J  
accounting responsibility                           会计责任 ^
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accounting service                             会计服务 Z+(V'e;  
accounting standards                                会计准则 W*}q;ub;  
Accounting Standards for Business Enterprises       企业会计准则 tm#T8iF  
accounting system                             会计系统 C8-4 m68"  
accounting treatment                                会计处理 t?QR27cs$  
accuracy                                    准确性，精确性 #-f7hg*  
additional audit procedures                      追加审计程序 F?T3fINR  
addressee                                         收件人，收信人 st +X~;PX*  
Administration of State-owned Assets  (the～)     国有资产管理局 R1 hb-  
administrative laws and regulations                 行政法规 ZV,n-
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adverse impact                                 不利影响，负面影响 CP]BSyim'  
adverse opinion                                反对意见 M_Z*F!al<  
advisory group                                  咨询组，顾问组 `~(KbH=]  
agency fee                                        代理费，代理费用 l`[*b_ Xt  
aggregate                                          总计，合计为…… Hh$x8ADf  
alternation of document and record                 变造文件和记录 =S|SQz5%w  
alternative audit procedures                      替代审计程序，备选审计程序 *&% kkbA  
amend                                              修改，修订 Y\& 4`v'  
amortisation                                      摊销 eH(
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analytical capacity                             分析能力 }f;Zx)!  
analytical procedures                               分析性程序 iNT
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annual financial statements                        年度会计报表，年度财务报表 IgG@v9'  
appendix                                          附录，附表 \3O# H  
applicable                                         适用的 \2L%%M  
applicable laws and regulations                 适用的法规 4%KNHeaN  
application systems                                  应用系统 *jCXH<?R  
apply consistently                              一贯地执行，一贯地实施 ]9l=geZd%;  
appropriate                                       适当的，合适的； Fwm{oypg%  
征用，挪用 oz(<e  
appropriate authorization                          适当的授权 wHx1CXC  
appropriateness of audit evidence                    审计证据的适当性 RI')iz?  
approval                                    批准，核准 L/"u,~[  
assertion                                    (会计报表上的)认定；确认 \T/~" w  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 4IG'Tm  
asset                                                 资产，财产 o/CSIvz1  
asset restructuring                             资产重组 gk>A  
assignment of duties                                 职责的划分 =L 7scv%i  
assistant                                     助理，助理人员 8]YFlW9  
associated company                                 联属公司，联营公司 zX"@QB3E  
association                                        联合，结合；协会，社团 )z=`,\&p:  
assumption                                       假设，假定 @j K7bab:  
at a given date                                         在某一特定时日 :05>~bn>pC  
attestation                                         鉴证，公证 E;@`{ v  
attestation service                             鉴证服务 yCf*ts1  
audit adjustment                                审计调整 cW/RH.N  
audit areas                                        审计领域 0N;Pb(%7UU  
audit conclusion                                审计结论 INyreoMp  
audit effectiveness                             审计效果 W&A22jO.1  
audit efficiency                                  审计效率 OU]!2[7c  
audit engagement letter                      审计业务约定书 ";J1$a  
audit evidence                                          审计证据 Y@c!\0e$  
audit fee                                    审计费 ([qw#!;w;  
audit files                                          审计档案 @-NdgM<  
audit findings                                     审计中发现的事项 _W@q %L>  
audit implementation stage                        审计实施阶段 THi*'D/  
audit mark                                        审计标识 b*no.eB  
audit materiality                                 审计重要性 $"!"=v%B  
audit method                                     审计方法 |p4F^!9  
audit objective                                         审计目标，审计目的 R.Ao%VT  
audit of financial statements                      会计报表审计，财务报表审计 B+ud-M0  
audit opinion                                     审计意见 eRWTuIV6  
audit period                                      被审计期间，被审计年度 ' {5|[  
audit plan                                          审计计划 xm6=l".%z  
audit planning                                    编制审计计划，制定审计计划，审计计划 ?}D@{%O3T  
audit planning stage                                  审计计划阶段 ' &^:@V  
audit procedure                                审计程序 /VgA}[%y  
audit programme                               审计程序表，具体审计计划 GO.mT/rB  
audit report                                       审计报告 63#Sf$p{v  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 i5T&1W i  
audit report with a qualified opinion                 有保留意见的审计报告 iN %kF'&9  
audit report with an adverse opinion                否定意见的审计报告 ;$ D*,W *  
audit report with dual dates                      双重日期审计报告 nr
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audit reporting stage                                 审计报告阶段 ? DWF7{1  
audit responsibility                                   审计责任 u.ffZ]\7l  
audit results                                      审计结果 q~^Jd=cB\  
audit risk                                          审计风险 I8d#AVF2  
audit sampling                                          审计抽样 4yV}4f$q  
audit sampling techniques                         审计抽样方法，审计抽样技术 "~:o#~
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audit strategies                                  审计策略 JQP7>W  
audit summary                                         审计总结，审计小结 T$U,rOB"  
audit team                                         审计小组 G'^Qi}o  
audit test                                    审计测试 YLVIn_\}  
audit trail                                          审计轨迹 h\Ck""&  
audit work                                        审计工作 N?eWf +C  
audit working paper                                 审计工作底稿 )[|`-M~u  
audited financial statement                        审计会计报表，已审计财务报表 [8EzyB>fH  
Auditing Guidelines (the～)                      审计规范指南 ;f:}gMK  
auditing standards                             审计准则 X-|Lg.s  
audit-oriented working paper                          (审计)业务类工作底稿 oyZ}JTl(Q  
authorisation                                     授权 ykrb/j|rK  
authorisation of transaction                       交易的授权 ftw\oGrS  
availability                                         可获得性 1@JAY!yoo_  
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balance                                      余额；差额；平衡 d/vF^v*o0X  
balance sheet                                    资产负债表 /~yk  
bank                                                 银行 cY
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bank account                                    银行账户，银行户头 ~5<-&Dyp
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bank statement                                 银行对账单 ak 94"<p  
barter transaction                              易货交易，以物换物交易 ~4S@kYe{3K  
basis of audit                                    审计依据 p^_2]%,QeM  
basis of preparation                                (会计报表的)编制基础 4:GVZR|-  
book of account                               账目，账簿 n dgG1v%  
borrowing                                         借款，贷款，借债 ~mP#V  
branch                                              分支，分支机构，分店 ~Wp>tnl  
brought forward                                (账户余额等的)承上年，承上期，承上页 $-H#M]Gq  
budget                                              预算 ZT:&j4A|0  
building                                      建筑物；大楼 w#_/CUL  
business conditions                                  业务情况，经营情况 'gHa3:US  
business licence                               (企业等的)营业执照 4loG$l+a1  
business relation                                业务关系 {hr>m,O%  
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