[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 C4uar  
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审计词汇英汉对照 +L?;g pVE&  
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ability to continue as a going concern               持续经营能力 ygm=q^bV]s  
acceptability                                     可接受性，可接受程度 }2y"F@{T  
acceptable level of detection risk                     检查风险的可接受水平 T
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acceptance of engagement                       接受委托 1%.CtTi  
accepting the engagement for the first time              首次接受委托 Xa8_kv_  
access to asset                                         对资产的接触 =a
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according to                                     根据，依据，依照 g[2[ zIB=  
account balance                                账户余额 C/"Wh=h6  
account for                                       对……进行会计处理，核算；解释 ku v<  
accounting                                        会计，会计学 H_JT"~_2  
accounting advisory serve                        会计咨询服务 Ft2ZZ<As  
accounting firm                                 会计师事务所 t I+]x]m+  
accounting information                      会计信息，会计资料 #z}IW(u<  
accounting period                             会计期间 ({rescQB  
accounting policies                                   会计政策 /4BYH?*  
accounting professional bodies                 会计职业组织，会计职业团体 h EFn>  
accounting records                                   会计记录 z<"\I60Fe  
accounting responsibility                           会计责任 .dBW{|gN  
accounting service                             会计服务 Z;U\h2TY  
accounting standards                                会计准则 1p>&j%dk  
Accounting Standards for Business Enterprises       企业会计准则 (j}Wt8  
accounting system                             会计系统 6l?KX  
accounting treatment                                会计处理 6mrfkYK  
accuracy                                    准确性，精确性 53^1;  
additional audit procedures                      追加审计程序 vP<8,XG  
addressee                                         收件人，收信人 cRPy5['E  
Administration of State-owned Assets  (the～)     国有资产管理局 cMt , 80  
administrative laws and regulations                 行政法规 iV%tn{fc  
adverse impact                                 不利影响，负面影响 ZONe
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adverse opinion                                反对意见 2L2)``*   
advisory group                                  咨询组，顾问组 fl 9J  
agency fee                                        代理费，代理费用 wmv/?g  
aggregate                                          总计，合计为…… 47/YDy%  
alternation of document and record                 变造文件和记录 oX]c$<w5  
alternative audit procedures                      替代审计程序，备选审计程序 }WkR-5N  
amend                                              修改，修订 rFv=j:8  
amortisation                                      摊销 FJ&?My,=J  
analytical capacity                             分析能力 ErMA$UkJ  
analytical procedures                               分析性程序 CI?M2\<g  
annual financial statements                        年度会计报表，年度财务报表 wmS:*U2sc  
appendix                                          附录，附表 0Z[8d0  
applicable                                         适用的 7+p=4i^@Zs  
applicable laws and regulations                 适用的法规 T;I>5aQ:q4  
application systems                                  应用系统 oY%NDTVN  
apply consistently                              一贯地执行，一贯地实施 ~_L_un.R  
appropriate                                       适当的，合适的； Yyh X%S%  
征用，挪用 XAr YmO  
appropriate authorization                          适当的授权 0jwex  
appropriateness of audit evidence                    审计证据的适当性 \\Huk*Jn{  
approval                                    批准，核准 2}R)0][W  
assertion                                    (会计报表上的)认定；确认 mm<rdo(`  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 \.dvRI'  
asset                                                 资产，财产 ^RS`q+g  
asset restructuring                             资产重组 l7JY`x  
assignment of duties                                 职责的划分 A0Hsd  
assistant                                     助理，助理人员 a)8M'f_z  
associated company                                 联属公司，联营公司 =: =uV0jX\  
association                                        联合，结合；协会，社团 [<{+tAdn)  
assumption                                       假设，假定 ny~~xQ"  
at a given date                                         在某一特定时日 bc|DC,n?  
attestation                                         鉴证，公证 Q|o~\h<  
attestation service                             鉴证服务 {*PB+WGe  
audit adjustment                                审计调整 Go_~8w0<  
audit areas                                        审计领域 9a9{OJa6M  
audit conclusion                                审计结论 O%kX=6  
audit effectiveness                             审计效果 jkIgEF2d*  
audit efficiency                                  审计效率 '`Z5.<n7p  
audit engagement letter                      审计业务约定书 [& &9F};  
audit evidence                                          审计证据 4h~o>(Sq  
audit fee                                    审计费 F\;G'dm  
audit files                                          审计档案 # }!Ge  
audit findings                                     审计中发现的事项 oos7x6  
audit implementation stage                        审计实施阶段 J;g+  
audit mark                                        审计标识 paW7.
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audit materiality                                 审计重要性 e'zG=  
audit method                                     审计方法 x, ^
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audit objective                                         审计目标，审计目的 !8O*)=RA  
audit of financial statements                      会计报表审计，财务报表审计 #Hr>KQ5mJQ  
audit opinion                                     审计意见 LN?W~^gsR  
audit period                                      被审计期间，被审计年度 9IC|2w66  
audit plan                                          审计计划  + >oA@z  
audit planning                                    编制审计计划，制定审计计划，审计计划 !8U\GR `  
audit planning stage                                  审计计划阶段 %
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audit procedure                                审计程序 !7lS=D(?  
audit programme                               审计程序表，具体审计计划 =X11x)]F9  
audit report                                       审计报告 Og`w~!\  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 qJN2\e2~f  
audit report with a qualified opinion                 有保留意见的审计报告 64>o3Hb2  
audit report with an adverse opinion                否定意见的审计报告 Xo>P?^c4?  
audit report with dual dates                      双重日期审计报告 1^zpO~@S  
audit reporting stage                                 审计报告阶段 IOsitMOX:  
audit responsibility                                   审计责任 PI#xRKt  
audit results                                      审计结果 viT/$7`AI  
audit risk                                          审计风险 g3(fhfR'RN  
audit sampling                                          审计抽样 -qBrJ1*  
audit sampling techniques                         审计抽样方法，审计抽样技术 ["\Y-6"l  
audit strategies                                  审计策略 /K"koV;  
audit summary                                         审计总结，审计小结 :YU_ \EV  
audit team                                         审计小组 --S2lN/:T  
audit test                                    审计测试 .n
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audit trail                                          审计轨迹 ~ b;%J:  
audit work                                        审计工作 h$FpH\-  
audit working paper                                 审计工作底稿 S&% GB  
audited financial statement                        审计会计报表，已审计财务报表 Lh6G"f(n  
Auditing Guidelines (the～)                      审计规范指南 spV/+jy{  
auditing standards                             审计准则 shO
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audit-oriented working paper                          (审计)业务类工作底稿 /,z4t f  
authorisation                                     授权 ^E8XPK]-~  
authorisation of transaction                       交易的授权 DDT)l+:XP  
availability                                         可获得性 brGUK PB  
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balance                                      余额；差额；平衡 YAqv:
  
balance sheet                                    资产负债表 AAE8j.  
bank                                                 银行 9GuG"^08  
bank account                                    银行账户，银行户头 wPYz& &W  
bank statement                                 银行对账单 (8u.Xbdh  
barter transaction                              易货交易，以物换物交易 SXn1v.6  
basis of audit                                    审计依据 PYYOC"$  
basis of preparation                                (会计报表的)编制基础 {(i>$RG_  
book of account                               账目，账簿 W|oLS  
borrowing                                         借款，贷款，借债 Y=l91dxGI  
branch                                              分支，分支机构，分店 -gl7mO*  
brought forward                                (账户余额等的)承上年，承上期，承上页 W~J@v@..4  
budget                                              预算 ~*9 vn Z@  
building                                      建筑物；大楼 & Me%ZM0  
business conditions                                  业务情况，经营情况 q/[)Z @&(  
business licence                               (企业等的)营业执照 Q"KD O -t  
business relation                                业务关系 :[oFe/1K!4  
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