[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 ;EJ!I+�  
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审计词汇英汉对照 WCsf_1  
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ability to continue as a going concern               持续经营能力 5/nL[4Z  
acceptability                                     可接受性，可接受程度 >Gpq{Ph [  
acceptable level of detection risk                     检查风险的可接受水平 aC}\`.Kb  
acceptance of engagement                       接受委托 "e"#k}z9  
accepting the engagement for the first time              首次接受委托 `$> Y  
access to asset                                         对资产的接触 kV1L.Xg  
according to                                     根据，依据，依照 'EIe5
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account balance                                账户余额 $(D>v!dp  
account for                                       对……进行会计处理，核算；解释 qvc<_k^  
accounting                                        会计，会计学 RWR{jM]V  
accounting advisory serve                        会计咨询服务
60%
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accounting firm                                 会计师事务所 3zh:~w_  
accounting information                      会计信息，会计资料 B$rhsK
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accounting period                             会计期间 s\ C,5  
accounting policies                                   会计政策 #@DJf  
accounting professional bodies                 会计职业组织，会计职业团体 SWzqCF  
accounting records                                   会计记录 ;j1 SSHZ  
accounting responsibility                           会计责任 b, a7XANsh  
accounting service                             会计服务 *4 LS``  
accounting standards                                会计准则 dGk"`/@  
Accounting Standards for Business Enterprises       企业会计准则 .; 7V]B1o  
accounting system                             会计系统 d\>XfS  
accounting treatment                                会计处理 r =x"E$  
accuracy                                    准确性，精确性 2Jt{oh|  
additional audit procedures                      追加审计程序 EY"of[p  
addressee                                         收件人，收信人 LA;f,CQ  
Administration of State-owned Assets  (the～)     国有资产管理局 Ct-eD-X{  
administrative laws and regulations                 行政法规 Mbxl{M >  
adverse impact                                 不利影响，负面影响 j
z" >Kh.}  
adverse opinion                                反对意见 [;ZCq!)>  
advisory group                                  咨询组，顾问组 q<3La(^/  
agency fee                                        代理费，代理费用 `l]Lvk8O  
aggregate                                          总计，合计为…… $!wU[/k  
alternation of document and record                 变造文件和记录 c"tlNf?  
alternative audit procedures                      替代审计程序，备选审计程序 RI8*'~ix]  
amend                                              修改，修订 8gNTW7W
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amortisation                                      摊销 _0$>LWO~  
analytical capacity                             分析能力 q`p0ul,n  
analytical procedures                               分析性程序 O W.CU=XU  
annual financial statements                        年度会计报表，年度财务报表 PsUO8g
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appendix                                          附录，附表 ied1+H  
applicable                                         适用的 .pPuBJL]<  
applicable laws and regulations                 适用的法规 2 %fcDEG/  
application systems                                  应用系统 ?{'_4n3O  
apply consistently                              一贯地执行，一贯地实施 % WDTnEm  
appropriate                                       适当的，合适的； ?n{m2.H  
征用，挪用 MuWZf2C  
appropriate authorization                          适当的授权 /#T{0GBXe  
appropriateness of audit evidence                    审计证据的适当性 424iFc[  
approval                                    批准，核准 e^N~)Nlj  
assertion                                    (会计报表上的)认定；确认 <|k :%  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 l/(~Kf9eQG  
asset                                                 资产，财产 U<&=pv  
asset restructuring                             资产重组 _5S0A0  
assignment of duties                                 职责的划分 =SmU;t>t/  
assistant                                     助理，助理人员 jo&j<3i  
associated company                                 联属公司，联营公司 f4pIF"U9>  
association                                        联合，结合；协会，社团 %pjY^tM/  
assumption                                       假设，假定 M 0}r)@  
at a given date                                         在某一特定时日 NpGi3>5  
attestation                                         鉴证，公证 `scW.Vem  
attestation service                             鉴证服务 }^$#vJ(a7K  
audit adjustment                                审计调整 K@e2%hk9x  
audit areas                                        审计领域 h{7>>  
audit conclusion                                审计结论 v`mB82s  
audit effectiveness                             审计效果 OP+*%$wR  
audit efficiency                                  审计效率 axmq/8X  
audit engagement letter                      审计业务约定书 M{orw;1Isy  
audit evidence                                          审计证据 Lbo3f wW  
audit fee                                    审计费 Vp; `!+z"  
audit files                                          审计档案 j.6!T'$|  
audit findings                                     审计中发现的事项 HgW!Q(*  
audit implementation stage                        审计实施阶段 "gNi} dB<]  
audit mark                                        审计标识 x7e0&  
audit materiality                                 审计重要性 _YlyS )#@  
audit method                                     审计方法 Y.I~.66s  
audit objective                                         审计目标，审计目的 4 ;_g9]  
audit of financial statements                      会计报表审计，财务报表审计 5D<Zbn.>q  
audit opinion                                     审计意见 8Ys)qx>7'  
audit period                                      被审计期间，被审计年度  kVZs:  
audit plan                                          审计计划 \3ydNgl  
audit planning                                    编制审计计划，制定审计计划，审计计划 hwUb(pZ  
audit planning stage                                  审计计划阶段 Y>3z
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audit procedure                                审计程序 JcYY*p  
audit programme                               审计程序表，具体审计计划 KW'nW  
audit report                                       审计报告 82 |^o  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 W2-l_{  
audit report with a qualified opinion                 有保留意见的审计报告 *>?N>f"  
audit report with an adverse opinion                否定意见的审计报告 >a*dI_XE  
audit report with dual dates                      双重日期审计报告 fc
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audit reporting stage                                 审计报告阶段 eXsp0!v  
audit responsibility                                   审计责任 vG6*[c8  
audit results                                      审计结果 z l`m1k-X  
audit risk                                          审计风险 LsI@_,XW<  
audit sampling                                          审计抽样 9[\do@  
audit sampling techniques                         审计抽样方法，审计抽样技术 0x5\{f  
audit strategies                                  审计策略 E3p$^['vx  
audit summary                                         审计总结，审计小结 /Bgqf,N |  
audit team                                         审计小组 @?J7=}bzz  
audit test                                    审计测试 S=S/]]e  
audit trail                                          审计轨迹 o_=4Ex "  
audit work                                        审计工作 ye(av&Hn  
audit working paper                                 审计工作底稿 |g \_xl  
audited financial statement                        审计会计报表，已审计财务报表 A#']e8  
Auditing Guidelines (the～)                      审计规范指南 Jm)7!W%3  
auditing standards                             审计准则 }s?w-u+(c6  
audit-oriented working paper                          (审计)业务类工作底稿 +MHIZ I  
authorisation                                     授权 wvisu\V  
authorisation of transaction                       交易的授权 "D>/#cY1/  
availability                                         可获得性 )%p46(]  
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balance                                      余额；差额；平衡 :I/9j=@1  
balance sheet                                    资产负债表 z|],s]F>G  
bank                                                 银行 9a@S^B>  
bank account                                    银行账户，银行户头 2s,cyCw&  
bank statement                                 银行对账单 x ]}'H  
barter transaction                              易货交易，以物换物交易 ' xaPahx;  
basis of audit                                    审计依据 8cvSA&l(D  
basis of preparation                                (会计报表的)编制基础 tUJe-3,  
book of account                               账目，账簿 Iw?f1]  
borrowing                                         借款，贷款，借债 %&H^UxC  
branch                                              分支，分支机构，分店 JXww_e[  
brought forward                                (账户余额等的)承上年，承上期，承上页 !S7?:MJ?p\  
budget                                              预算 mHW%^R=  
building                                      建筑物；大楼 O%bltNEx1  
business conditions                                  业务情况，经营情况 LZG(T$dI  
business licence                               (企业等的)营业执照 `=V1w4J  
business relation                                业务关系  )bYOy+2g  
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