[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 T w"^I*B  
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审计词汇英汉对照 d6hWmZVC  
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ability to continue as a going concern               持续经营能力 Iupk
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acceptability                                     可接受性，可接受程度 ?c>j^}A/N  
acceptable level of detection risk                     检查风险的可接受水平 5[/*UtB  
acceptance of engagement                       接受委托 ||Lqx#e=  
accepting the engagement for the first time              首次接受委托 [%QJ6
  
access to asset                                         对资产的接触 L
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according to                                     根据，依据，依照 x5PQ9Bw,  
account balance                                账户余额 JN3Oe5yB2@  
account for                                       对……进行会计处理，核算；解释 [IV8  
accounting                                        会计，会计学 2]>s@?[  
accounting advisory serve                        会计咨询服务 n$b/@hp$z  
accounting firm                                 会计师事务所 37lmB '~  
accounting information                      会计信息，会计资料 ?J<4IvL/  
accounting period                             会计期间 :Z =A,G  
accounting policies                                   会计政策 ]Ff&zBJ  
accounting professional bodies                 会计职业组织，会计职业团体 "2=v?,'t  
accounting records                                   会计记录 s*]1d*B!  
accounting responsibility                           会计责任 %?RX}37K  
accounting service                             会计服务 YtIJJH  
accounting standards                                会计准则 a_x|PbD  
Accounting Standards for Business Enterprises       企业会计准则 :_H$*Q=1  
accounting system                             会计系统 )cOm\^ ,  
accounting treatment                                会计处理 /"/$1F%{  
accuracy                                    准确性，精确性 x %x[5.CT  
additional audit procedures                      追加审计程序 g<.VW0  
addressee                                         收件人，收信人 pu`|HaQaE  
Administration of State-owned Assets  (the～)     国有资产管理局 AK[9fxrE  
administrative laws and regulations                 行政法规 <yg kK5#q  
adverse impact                                 不利影响，负面影响 y'E)iI*  
adverse opinion                                反对意见 "=/XIM.  
advisory group                                  咨询组，顾问组 =<33(   
agency fee                                        代理费，代理费用 (6JD<pBm  
aggregate                                          总计，合计为…… ~'T]B{.+J  
alternation of document and record                 变造文件和记录 W:0@m^r  
alternative audit procedures                      替代审计程序，备选审计程序 b5H[~8mf  
amend                                              修改，修订 Jnv91*>h8  
amortisation                                      摊销 TXy*-<#vR  
analytical capacity                             分析能力 ,L
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analytical procedures                               分析性程序 nGyY`wt&Rg  
annual financial statements                        年度会计报表，年度财务报表 E[_Z%zd^  
appendix                                          附录，附表 T]E$H, p  
applicable                                         适用的 pGsVO5M?  
applicable laws and regulations                 适用的法规 m'429E]\S  
application systems                                  应用系统 ^s24f?3  
apply consistently                              一贯地执行，一贯地实施 Grw_SVa^  
appropriate                                       适当的，合适的； (>)Y0ki}  
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appropriate authorization                          适当的授权 q .?D{[2  
appropriateness of audit evidence                    审计证据的适当性 N8mK^{  
approval                                    批准，核准 rtUdL,Hx  
assertion                                    (会计报表上的)认定；确认 ?mF-zA'4]  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 TJO|{Lxm  
asset                                                 资产，财产 tpCEWdn5  
asset restructuring                             资产重组 j[Et+V?  
assignment of duties                                 职责的划分 1uD}V7_y"  
assistant                                     助理，助理人员 kW/ksz0)  
associated company                                 联属公司，联营公司 My5X%)T>P  
association                                        联合，结合；协会，社团 rfCoi>{<  
assumption                                       假设，假定 [i&tE.7  
at a given date                                         在某一特定时日 Cf%)W:Q9  
attestation                                         鉴证，公证 oM< &4F  
attestation service                             鉴证服务 n}._Nb 5  
audit adjustment                                审计调整 BKJW\gS2  
audit areas                                        审计领域 T>LtN  
audit conclusion                                审计结论 g=Qj9Z  
audit effectiveness                             审计效果  (+Er  
audit efficiency                                  审计效率 ,,,5pCi\  
audit engagement letter                      审计业务约定书 I*}:C  
audit evidence                                          审计证据 @Yt[%tOF+  
audit fee                                    审计费 [;tbNVZK  
audit files                                          审计档案 ql_aDoj  
audit findings                                     审计中发现的事项 jPbL3"0A&  
audit implementation stage                        审计实施阶段 9]kWM]B)o  
audit mark                                        审计标识 8BWLi5R[  
audit materiality                                 审计重要性 &Cdd  
audit method                                     审计方法 Be}Cj(C  
audit objective                                         审计目标，审计目的 /S|Pq!4<  
audit of financial statements                      会计报表审计，财务报表审计 _u.l|yR  
audit opinion                                     审计意见 rKR<R(=!=  
audit period                                      被审计期间，被审计年度 R':a,6O  
audit plan                                          审计计划 NEK;'"~  
audit planning                                    编制审计计划，制定审计计划，审计计划 B\N,%vsx#U  
audit planning stage                                  审计计划阶段 ~IlgcCF  
audit procedure                                审计程序 `)SkA?yKI  
audit programme                               审计程序表，具体审计计划 |E!xt6B  
audit report                                       审计报告 {L.0jAwB  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 +fKL

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audit report with a qualified opinion                 有保留意见的审计报告 ?K}/b[[0v  
audit report with an adverse opinion                否定意见的审计报告 vY.p~3q :)  
audit report with dual dates                      双重日期审计报告 Xf$,ra"  
audit reporting stage                                 审计报告阶段 q?\3m3 GM  
audit responsibility                                   审计责任 [j:%O|h  
audit results                                      审计结果 ;l~gA|A  
audit risk                                          审计风险 q \0>SG  
audit sampling                                          审计抽样 PBkKn3P3  
audit sampling techniques                         审计抽样方法，审计抽样技术 ;2&(]1X  
audit strategies                                  审计策略 & o)j@5Y?  
audit summary                                         审计总结，审计小结 {AQ3y,sh  
audit team                                         审计小组 t0hg!_$bq  
audit test                                    审计测试 ?;}2Z)  
audit trail                                          审计轨迹 P^.L0T5g  
audit work                                        审计工作 xNl_Q8Z?R^  
audit working paper                                 审计工作底稿 o
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audited financial statement                        审计会计报表，已审计财务报表 8<IOX  
Auditing Guidelines (the～)                      审计规范指南 8G s{Zfp!D  
auditing standards                             审计准则 .PxtcC.K  
audit-oriented working paper                          (审计)业务类工作底稿 p?5`+Z  
authorisation                                     授权 &e2") 4oh  
authorisation of transaction                       交易的授权 OSsdB%bIu`  
availability                                         可获得性 opdi5e)jK  
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balance                                      余额；差额；平衡 kM@8RAxA  
balance sheet                                    资产负债表 6(X(f;MEl  
bank                                                 银行 S,qsCn z  
bank account                                    银行账户，银行户头 kg9ZSkJr  
bank statement                                 银行对账单 !=eui$]  
barter transaction                              易货交易，以物换物交易 LLV:E{`p  
basis of audit                                    审计依据 eX$u  
basis of preparation                                (会计报表的)编制基础 P(qUx9  
book of account                               账目，账簿 7e>n{rl  
borrowing                                         借款，贷款，借债 \%rX~UhZ=  
branch                                              分支，分支机构，分店 'TezUBRAz  
brought forward                                (账户余额等的)承上年，承上期，承上页 E3sl"d;~  
budget                                              预算 *G
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building                                      建筑物；大楼  :\gdQG  
business conditions                                  业务情况，经营情况 "J7=3$CA  
business licence                               (企业等的)营业执照 g$9Yfu  
business relation                                业务关系 9boNB"h]T  
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