[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 W^&t8
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审计词汇英汉对照 S-yd-MtQp  
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ability to continue as a going concern               持续经营能力 k=bv!T_o  
acceptability                                     可接受性，可接受程度 >e-XZ2>Sj  
acceptable level of detection risk                     检查风险的可接受水平 QbqLj>-AJ  
acceptance of engagement                       接受委托 kZGhE2np  
accepting the engagement for the first time              首次接受委托 HA"dw2|  
access to asset                                         对资产的接触 qm]ljut  
according to                                     根据，依据，依照 `Xmpm4 ]  
account balance                                账户余额 nhXa&Nro  
account for                                       对……进行会计处理，核算；解释 o(~JZik  
accounting                                        会计，会计学 %v~j10e  
accounting advisory serve                        会计咨询服务 o <l4}~a  
accounting firm                                 会计师事务所 -07(#>  
accounting information                      会计信息，会计资料 ",8h>eEWK  
accounting period                             会计期间 Z{_'V +Q1  
accounting policies                                   会计政策 _W#27I  
accounting professional bodies                 会计职业组织，会计职业团体 ! 2Y, a  
accounting records                                   会计记录 Z*]n]eS  
accounting responsibility                           会计责任 cB<0~&  
accounting service                             会计服务 zLXtj-  
accounting standards                                会计准则 !FpMO`m  
Accounting Standards for Business Enterprises       企业会计准则 ]P<&CEk  
accounting system                             会计系统 o~>p=5t  
accounting treatment                                会计处理 {/0,lic  
accuracy                                    准确性，精确性 9CBB,  
additional audit procedures                      追加审计程序 tg8VFH2q.z  
addressee                                         收件人，收信人 QTn-n)AE  
Administration of State-owned Assets  (the～)     国有资产管理局 Dh +^;dQ6  
administrative laws and regulations                 行政法规 ;-]f4O8  
adverse impact                                 不利影响，负面影响 H V  
adverse opinion                                反对意见 c@nl;u)n  
advisory group                                  咨询组，顾问组 )If[pw@j  
agency fee                                        代理费，代理费用 053W2Si   
aggregate                                          总计，合计为…… s9[v_(W  
alternation of document and record                 变造文件和记录 z
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alternative audit procedures                      替代审计程序，备选审计程序 Vj?.'(  
amend                                              修改，修订 zRE7 w:  
amortisation                                      摊销 5E!|-xD  
analytical capacity                             分析能力 A<.Q&4jb  
analytical procedures                               分析性程序 %W&=]&L  
annual financial statements                        年度会计报表，年度财务报表 m/6oQ  
appendix                                          附录，附表 HZK0Ldf  
applicable                                         适用的 Cq(Xa-  
applicable laws and regulations                 适用的法规 09%eaoW  
application systems                                  应用系统 i*U\~CZjT  
apply consistently                              一贯地执行，一贯地实施 s` 9zW,  
appropriate                                       适当的，合适的； W>DpDrO4ml  
征用，挪用 Le3S;SY&  
appropriate authorization                          适当的授权 3.dUMJ$_  
appropriateness of audit evidence                    审计证据的适当性 @$nI\n?*  
approval                                    批准，核准 H`Z4a
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assertion                                    (会计报表上的)认定；确认 ZXUe4@qfl  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 "]NQTUb;  
asset                                                 资产，财产 VhW;=y>}  
asset restructuring                             资产重组 5W{>5.Arx)  
assignment of duties                                 职责的划分 ;!~;05^iD  
assistant                                     助理，助理人员 M3t_!HP}!  
associated company                                 联属公司，联营公司 I8Zp#'|U  
association                                        联合，结合；协会，社团 yh0|f94m  
assumption                                       假设，假定 4 ^+hw;  
at a given date                                         在某一特定时日 ,^<+5TYM7
 
attestation                                         鉴证，公证 &^uzg &,;  
attestation service                             鉴证服务 W#lvH=y  
audit adjustment                                审计调整 .y\HQ^ j  
audit areas                                        审计领域 M5x!84  
audit conclusion                                审计结论 x1}q!)e  
audit effectiveness                             审计效果 .e"jnP~  
audit efficiency                                  审计效率 Sm Ei _u]'  
audit engagement letter                      审计业务约定书 !gk\h  
audit evidence                                          审计证据 0zT v'L  
audit fee                                    审计费 eLC&f}  
audit files                                          审计档案 G1nW{vce  
audit findings                                     审计中发现的事项 9=kTTF s  
audit implementation stage                        审计实施阶段 "FXS;Jf  
audit mark                                        审计标识 0}^-, Q,  
audit materiality                                 审计重要性 W?l .QQk  
audit method                                     审计方法 -pD&@Wlwak  
audit objective                                         审计目标，审计目的 18n84RkI9  
audit of financial statements                      会计报表审计，财务报表审计 iP!Y4F  
audit opinion                                     审计意见 I?Zs|A  
audit period                                      被审计期间，被审计年度 Q./lX:  
audit plan                                          审计计划 R_N<j  
audit planning                                    编制审计计划，制定审计计划，审计计划 k0YsAa#6V  
audit planning stage                                  审计计划阶段 a[$ .B2U  
audit procedure                                审计程序 SQ Fey~  
audit programme                               审计程序表，具体审计计划 (Dar6>!  
audit report                                       审计报告 =3zn Ta }  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 a:|4q  
audit report with a qualified opinion                 有保留意见的审计报告 jo(Q`oxm!>  
audit report with an adverse opinion                否定意见的审计报告 b
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audit report with dual dates                      双重日期审计报告 H3c=B /+  
audit reporting stage                                 审计报告阶段 z1FbW&V  
audit responsibility                                   审计责任 y="SzPl  
audit results                                      审计结果 4bxkp3~h;  
audit risk                                          审计风险 ={b ]  
audit sampling                                          审计抽样 dq8 /^1P  
audit sampling techniques                         审计抽样方法，审计抽样技术 nfJ8Rt   
audit strategies                                  审计策略 ~r!5d@f.6  
audit summary                                         审计总结，审计小结 %'t~e?
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audit team                                         审计小组 xk*3,J6BK  
audit test                                    审计测试 V-cuG.  
audit trail                                          审计轨迹 _$'Mx'IC=  
audit work                                        审计工作 cV{ZDq  
audit working paper                                 审计工作底稿 {''|iwLr  
audited financial statement                        审计会计报表，已审计财务报表 >4ct[fW+  
Auditing Guidelines (the～)                      审计规范指南 epR~Rlw>2  
auditing standards                             审计准则 Fkz  
audit-oriented working paper                          (审计)业务类工作底稿 YMi(Cyja&  
authorisation                                     授权 rq1kj 8%2  
authorisation of transaction                       交易的授权 ).]m@g:ew  
availability                                         可获得性 >Y/[zfI2  
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balance                                      余额；差额；平衡 6oP{P_Pxi  
balance sheet                                    资产负债表 3opLL
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bank                                                 银行 ILi5WuOYX  
bank account                                    银行账户，银行户头 NVjJ/  
bank statement                                 银行对账单 &1p8#i  
barter transaction                              易货交易，以物换物交易 7RP_ ^Cr+  
basis of audit                                    审计依据 `oMeR]~  
basis of preparation                                (会计报表的)编制基础 /SXz_e  
book of account                               账目，账簿 nFfCw%T?  
borrowing                                         借款，贷款，借债 YSV,q@I&1  
branch                                              分支，分支机构，分店
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brought forward                                (账户余额等的)承上年，承上期，承上页 <]'"e]  
budget                                              预算 3] qlz?5  
building                                      建筑物；大楼 y@M}T{,/  
business conditions                                  业务情况，经营情况 VDTY<= Q  
business licence                               (企业等的)营业执照 GVEWd/:X(  
business relation                                业务关系 gFT~\3jp=  
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