[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 f4vdJ5pV  
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审计词汇英汉对照 ^=qV)j  
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ability to continue as a going concern               持续经营能力 ""h%RhcZ\  
acceptability                                     可接受性，可接受程度 &iT^IkA{  
acceptable level of detection risk                     检查风险的可接受水平 ER:K^ Za  
acceptance of engagement                       接受委托 !. :b}t  
accepting the engagement for the first time              首次接受委托 PmT<S,}L  
access to asset                                         对资产的接触 .:tR*Kst`7  
according to                                     根据，依据，依照 ]NKz5[9D  
account balance                                账户余额 {'#7b# DB>  
account for                                       对……进行会计处理，核算；解释 etk|%%J  
accounting                                        会计，会计学 muO;g&  
accounting advisory serve                        会计咨询服务 ;XXEvRk  
accounting firm                                 会计师事务所 x[$:^5V  
accounting information                      会计信息，会计资料 @9\E  
accounting period                             会计期间 E cd~H+  
accounting policies                                   会计政策 !RN9wXS7  
accounting professional bodies                 会计职业组织，会计职业团体 = UxKa`  
accounting records                                   会计记录 ?yA 2N;  
accounting responsibility                           会计责任 'Y/8gD~.  
accounting service                             会计服务 Ah
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accounting standards                                会计准则 \p)eY#A  
Accounting Standards for Business Enterprises       企业会计准则 5,R<9FjW  
accounting system                             会计系统 ' @"A{mrE  
accounting treatment                                会计处理  5e2yJ R  
accuracy                                    准确性，精确性 F0'8n6zj  
additional audit procedures                      追加审计程序 ,u14R]  
addressee                                         收件人，收信人 Qd}h:U^  
Administration of State-owned Assets  (the～)     国有资产管理局 ?:W=ddg  
administrative laws and regulations                 行政法规 yaAg!mW  
adverse impact                                 不利影响，负面影响 ,Uy~O(Ft  
adverse opinion                                反对意见 %@%~<U)W  
advisory group                                  咨询组，顾问组 0p'g+ 2  
agency fee                                        代理费，代理费用 |2I p*  
aggregate                                          总计，合计为…… vQ[ TcV  
alternation of document and record                 变造文件和记录 bLUyZ3m!  
alternative audit procedures                      替代审计程序，备选审计程序 fg GTm:   
amend                                              修改，修订 cN)noGkp  
amortisation                                      摊销 ,;yaYF6|/  
analytical capacity                             分析能力 axv-UdE;  
analytical procedures                               分析性程序 H)K.2Q  
annual financial statements                        年度会计报表，年度财务报表 F^Mt}`O  
appendix                                          附录，附表 !KHbsOT?9  
applicable                                         适用的 >8injW352  
applicable laws and regulations                 适用的法规 ^{-Z3Yxd  
application systems                                  应用系统 $ccCI \  
apply consistently                              一贯地执行，一贯地实施 @>[3[;  
appropriate                                       适当的，合适的； 2F:X:f  
征用，挪用 `[tYe<  
appropriate authorization                          适当的授权 YV6w}b:  
appropriateness of audit evidence                    审计证据的适当性 ^_o:Ddz?l"  
approval                                    批准，核准 ,km`-6.2?  
assertion                                    (会计报表上的)认定；确认 :kucDQE({?  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 V}Pv}j:;  
asset                                                 资产，财产 x8&~  
asset restructuring                             资产重组 ?#L5V'ZZ*  
assignment of duties                                 职责的划分 5%"0  
assistant                                     助理，助理人员 9A}n
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associated company                                 联属公司，联营公司 5~"m$/yE  
association                                        联合，结合；协会，社团 D* 8oFJub  
assumption                                       假设，假定 I5g!c|#y  
at a given date                                         在某一特定时日 Chtls;Ph[  
attestation                                         鉴证，公证 mMad1qCi7  
attestation service                             鉴证服务 > !WFY  
audit adjustment                                审计调整 M5+K[Ir/y9  
audit areas                                        审计领域 #F+b^WTR  
audit conclusion                                审计结论 Na`vw  
audit effectiveness                             审计效果 q_:B=w+bC  
audit efficiency                                  审计效率 
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audit engagement letter                      审计业务约定书 5I5#LQv0  
audit evidence                                          审计证据 -yY]0  
audit fee                                    审计费 I0sw/,J/Z  
audit files                                          审计档案 OWmI$_L  
audit findings                                     审计中发现的事项 58Z,(4:E  
audit implementation stage                        审计实施阶段 M532>+A]Za  
audit mark                                        审计标识 HE3x0H}o>  
audit materiality                                 审计重要性 lAx8m't}6  
audit method                                     审计方法 @3 4CaZ$k  
audit objective                                         审计目标，审计目的 \eS-wO7%  
audit of financial statements                      会计报表审计，财务报表审计 /^Zgv-n  
audit opinion                                     审计意见 yzz(<s:o/  
audit period                                      被审计期间，被审计年度 1Gk'f?dw  
audit plan                                          审计计划 .p\<niu7  
audit planning                                    编制审计计划，制定审计计划，审计计划 YGkk"gFIA  
audit planning stage                                  审计计划阶段 ,in" 8aT}~  
audit procedure                                审计程序 m H&WoL<K  
audit programme                               审计程序表，具体审计计划 -[>G@m:?e  
audit report                                       审计报告 t%30B^Ii%K  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 Vxim$'x!  
audit report with a qualified opinion                 有保留意见的审计报告 8MCSU' uQ  
audit report with an adverse opinion                否定意见的审计报告 W sDFui  
audit report with dual dates                      双重日期审计报告 9X87"  
audit reporting stage                                 审计报告阶段 qF4pTQf  
audit responsibility                                   审计责任 6s&%~6J,  
audit results                                      审计结果 :JG2xtn  
audit risk                                          审计风险 *7!*kqg!u  
audit sampling                                          审计抽样 F0+@FS0  
audit sampling techniques                         审计抽样方法，审计抽样技术 _6MNEoy?  
audit strategies                                  审计策略 I$1~;!
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audit summary                                         审计总结，审计小结 7f q\ H{  
audit team                                         审计小组 tfq;
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audit test                                    审计测试 "\x\P)j0>  
audit trail                                          审计轨迹 I i J%.U  
audit work                                        审计工作 OEj%cB!  
audit working paper                                 审计工作底稿 yI}_ U  
audited financial statement                        审计会计报表，已审计财务报表 x'`L(C  
Auditing Guidelines (the～)                      审计规范指南 Ck^jgB.7  
auditing standards                             审计准则 5\P3JoH:Yg  
audit-oriented working paper                          (审计)业务类工作底稿 Z/=HQ8  
authorisation                                     授权 |[ ,|S{  
authorisation of transaction                       交易的授权 |%7OI#t^  
availability                                         可获得性 .5?Md  
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balance                                      余额；差额；平衡 \d"M&-O  
balance sheet                                    资产负债表 Ke,$3Yx  
bank                                                 银行 Lw #vHNf6  
bank account                                    银行账户，银行户头 Km,:7#aV  
bank statement                                 银行对账单 /km'#f)/  
barter transaction                              易货交易，以物换物交易 ]iVoF N}^  
basis of audit                                    审计依据 K@+(6\6I  
basis of preparation                                (会计报表的)编制基础 (= ,w$  
book of account                               账目，账簿 99..]  
borrowing                                         借款，贷款，借债 gIaPS0Q
 
branch                                              分支，分支机构，分店 A+1>n^^_<  
brought forward                                (账户余额等的)承上年，承上期，承上页 {w|KWGk2  
budget                                              预算 5K %  
building                                      建筑物；大楼 <)$b=z  
business conditions                                  业务情况，经营情况 U4$CkTe2Y  
business licence                               (企业等的)营业执照 '9#h^.
  
business relation                                业务关系 *L~88-V^  
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