[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 *\0h^^|
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审计词汇英汉对照 f(EO|d^u  
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ability to continue as a going concern               持续经营能力 r0<zy_d'  
acceptability                                     可接受性，可接受程度 b$/7rVH!  
acceptable level of detection risk                     检查风险的可接受水平 M>*xbBl  
acceptance of engagement                       接受委托 ]<;y_  
accepting the engagement for the first time              首次接受委托 dA#'HMh@  
access to asset                                         对资产的接触 S2 -J1x2N  
according to                                     根据，依据，依照 7a4Z~r27/  
account balance                                账户余额 Wq25,M'  
account for                                       对……进行会计处理，核算；解释 e\ZV^h}TQ  
accounting                                        会计，会计学 |lIgvHgg  
accounting advisory serve                        会计咨询服务 Kciz^) 'Z  
accounting firm                                 会计师事务所 a 4?c~bs  
accounting information                      会计信息，会计资料 :c:}_t{%  
accounting period                             会计期间 \h}sA  
accounting policies                                   会计政策 %mS>v|  
accounting professional bodies                 会计职业组织，会计职业团体 Gg^gK*D  
accounting records                                   会计记录 !W b Q9o  
accounting responsibility                           会计责任 CE4Kc33OU|  
accounting service                             会计服务 EQy~ ^7V B  
accounting standards                                会计准则 ]0")iY_  
Accounting Standards for Business Enterprises       企业会计准则 C)cuy7<  
accounting system                             会计系统 0c&DS
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accounting treatment                                会计处理 5',
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accuracy                                    准确性，精确性 #Fh:
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additional audit procedures                      追加审计程序 +^$E)Ol  
addressee                                         收件人，收信人 `{ \)Wuw  
Administration of State-owned Assets  (the～)     国有资产管理局 (ul_bA+  
administrative laws and regulations                 行政法规 4=njM`8Y'  
adverse impact                                 不利影响，负面影响 =|V#~p*  
adverse opinion                                反对意见 CSzu$Hnq  
advisory group                                  咨询组，顾问组 .sZ"|j9m  
agency fee                                        代理费，代理费用 m-9ChF:U  
aggregate                                          总计，合计为…… )|&FBz;  
alternation of document and record                 变造文件和记录 G,b*Qn5#  
alternative audit procedures                      替代审计程序，备选审计程序 g T0@pxl  
amend                                              修改，修订 -S%Uw  
amortisation                                      摊销 ]_m(q`_  
analytical capacity                             分析能力 dp }z G+  
analytical procedures                               分析性程序 }gQnr;lv  
annual financial statements                        年度会计报表，年度财务报表 F ^)( 7}ph  
appendix                                          附录，附表 gZL,xX  
applicable                                         适用的 {afIr1j/m  
applicable laws and regulations                 适用的法规 As|e=ut(  
application systems                                  应用系统 1Uc/r>u9  
apply consistently                              一贯地执行，一贯地实施 %\1W0%w  
appropriate                                       适当的，合适的； >B$B|g~  
征用，挪用 I 9sQPa  
appropriate authorization                          适当的授权 !dwa. lZ&X  
appropriateness of audit evidence                    审计证据的适当性 C:vVFU|4  
approval                                    批准，核准 xQxq33\  
assertion                                    (会计报表上的)认定；确认 T=[/x=  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 gAK"ShOhG=  
asset                                                 资产，财产 50Ov>(f@7  
asset restructuring                             资产重组 O]?PC^GGY  
assignment of duties                                 职责的划分 Sj<]~*y"  
assistant                                     助理，助理人员 S3y(' PeF  
associated company                                 联属公司，联营公司 m :2A[H+  
association                                        联合，结合；协会，社团 3 t+1M  
assumption                                       假设，假定 r
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at a given date                                         在某一特定时日 ? RID4xu!  
attestation                                         鉴证，公证 CS;4ysNf  
attestation service                             鉴证服务 =DXN`]uN  
audit adjustment                                审计调整 Eg_ram`\R  
audit areas                                        审计领域 OyIIJ!(  
audit conclusion                                审计结论 $nNCBC=  
audit effectiveness                             审计效果 E_#?;l>  
audit efficiency                                  审计效率 &[5pR60  
audit engagement letter                      审计业务约定书 OgCz[QXr_  
audit evidence                                          审计证据 m(^nG_eX  
audit fee                                    审计费 CTQJ=R"  
audit files                                          审计档案 PeJIa %iE  
audit findings                                     审计中发现的事项 SL`nt  
audit implementation stage                        审计实施阶段 yXCH
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audit mark                                        审计标识 ;eW\41w  
audit materiality                                 审计重要性 |Zdl[|kX  
audit method                                     审计方法 rw[I oyr-  
audit objective                                         审计目标，审计目的 9D7i>e%,;-  
audit of financial statements                      会计报表审计，财务报表审计 /1b7f'  
audit opinion                                     审计意见 yKC1h`2  
audit period                                      被审计期间，被审计年度 vywpX^KPv  
audit plan                                          审计计划 di37  
audit planning                                    编制审计计划，制定审计计划，审计计划 E^m;Ab=  
audit planning stage                                  审计计划阶段 _>4)q=  
audit procedure                                审计程序 b[~
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audit programme                               审计程序表，具体审计计划 =OFx4#6a  
audit report                                       审计报告 )D&xyC}  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 6K^O.VoV^J  
audit report with a qualified opinion                 有保留意见的审计报告 Hm
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audit report with an adverse opinion                否定意见的审计报告 _[/#t|I}  
audit report with dual dates                      双重日期审计报告 (btmg<WT"  
audit reporting stage                                 审计报告阶段 rbrh;\<jM  
audit responsibility                                   审计责任 &W{v(@  
audit results                                      审计结果 m"wP]OQH*+  
audit risk                                          审计风险 !i\ gCLg2_  
audit sampling                                          审计抽样 upGLZ#  
audit sampling techniques                         审计抽样方法，审计抽样技术 ZKai*q4?  
audit strategies                                  审计策略 x7/";L>  
audit summary                                         审计总结，审计小结 W"&,= wvg2  
audit team                                         审计小组 mB"1QtD  
audit test                                    审计测试 gmZ] E45  
audit trail                                          审计轨迹 k`J|]99Wb  
audit work                                        审计工作 E@4/<;eKK  
audit working paper                                 审计工作底稿 wYQEm  
audited financial statement                        审计会计报表，已审计财务报表 uc/W/c u,  
Auditing Guidelines (the～)                      审计规范指南 w[AL'1s]  
auditing standards                             审计准则 zpZfsn!  
audit-oriented working paper                          (审计)业务类工作底稿 <jBRUa[j_  
authorisation                                     授权 w@LLxL>Y  
authorisation of transaction                       交易的授权 "C
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availability                                         可获得性 ;RYIc0%  
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balance                                      余额；差额；平衡 q}W})  
balance sheet                                    资产负债表 ;*0?C' h=  
bank                                                 银行 R[@}Lg7+v  
bank account                                    银行账户，银行户头 ri6KD  
bank statement                                 银行对账单 L+}<gQJ(  
barter transaction                              易货交易，以物换物交易 |q
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basis of audit                                    审计依据 `@#rAW D  
basis of preparation                                (会计报表的)编制基础 9dWz3b1[ ]  
book of account                               账目，账簿 uaZHM@D  
borrowing                                         借款，贷款，借债 Y(R.<LtY  
branch                                              分支，分支机构，分店 F6aC'<#/  
brought forward                                (账户余额等的)承上年，承上期，承上页 gFsqCx<q  
budget                                              预算 qw{`?1[+  
building                                      建筑物；大楼 JfmYr47Pv  
business conditions                                  业务情况，经营情况 cQm4q19  
business licence                               (企业等的)营业执照 [2E(3`-u  
business relation                                业务关系 Fu5c_"!  
IhOAMH1  

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