[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 R~i<*  
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审计词汇英汉对照 -[=`bHo  
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ability to continue as a going concern               持续经营能力 ll#PCgIm  
acceptability                                     可接受性，可接受程度 j{vzCRa>8  
acceptable level of detection risk                     检查风险的可接受水平 {9)f~EbM!  
acceptance of engagement                       接受委托 8P .! q  
accepting the engagement for the first time              首次接受委托 eR/7*G5  
access to asset                                         对资产的接触 EQ28pAZ  
according to                                     根据，依据，依照 fKfi  
account balance                                账户余额 Q_dFZ  
account for                                       对……进行会计处理，核算；解释 Abl= Ev  
accounting                                        会计，会计学 g%Z;rDfi  
accounting advisory serve                        会计咨询服务 @*oi1
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accounting firm                                 会计师事务所 Q~9:}_@  
accounting information                      会计信息，会计资料 jkbz8.K  
accounting period                             会计期间 ?$ 3=m)s  
accounting policies                                   会计政策 eRGip2^cq+  
accounting professional bodies                 会计职业组织，会计职业团体 u^ T2  
accounting records                                   会计记录 hi37p1t   
accounting responsibility                           会计责任 6ugBbP +^  
accounting service                             会计服务 csC3Wm{v  
accounting standards                                会计准则 M! s&<Bi  
Accounting Standards for Business Enterprises       企业会计准则 {f!mm3'2v  
accounting system                             会计系统 =q._Qsj?fu  
accounting treatment                                会计处理 |h#mv~cF  
accuracy                                    准确性，精确性 ^}WeBU  
additional audit procedures                      追加审计程序 )P$
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addressee                                         收件人，收信人 !u^(<.xJ   
Administration of State-owned Assets  (the～)     国有资产管理局 OvFZ&S[  
administrative laws and regulations                 行政法规 DzYno-]A]  
adverse impact                                 不利影响，负面影响 ZXco5,1  
adverse opinion                                反对意见 )wKuumet  
advisory group                                  咨询组，顾问组 Y A;S'dxY  
agency fee                                        代理费，代理费用
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aggregate                                          总计，合计为…… 5L4~7/kj  
alternation of document and record                 变造文件和记录 $N+azal+y  
alternative audit procedures                      替代审计程序，备选审计程序 7c+u+Yet  
amend                                              修改，修订 "xh ]>_;&'  
amortisation                                      摊销 sI~{it#  
analytical capacity                             分析能力 2qN6{+]  
analytical procedures                               分析性程序 ZJ!/49c*>  
annual financial statements                        年度会计报表，年度财务报表 tnp]wZ  
appendix                                          附录，附表 7Npz {C{I  
applicable                                         适用的 =Y89X6  
applicable laws and regulations                 适用的法规 GwpJxiFgk  
application systems                                  应用系统 50 CU|  
apply consistently                              一贯地执行，一贯地实施 ><$hFrR!  
appropriate                                       适当的，合适的； )2\6Fy0S  
征用，挪用 dLv\H&  
appropriate authorization                          适当的授权 ; LTc4t  
appropriateness of audit evidence                    审计证据的适当性 WhvO-WF  
approval                                    批准，核准 gvz&ppcG  
assertion                                    (会计报表上的)认定；确认 Ij#?r2Z%  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 |,qz7dpe  
asset                                                 资产，财产 65MR(+3  
asset restructuring                             资产重组 O10h(Wg  
assignment of duties                                 职责的划分 aG,N>0k8  
assistant                                     助理，助理人员 lqu1H&  
associated company                                 联属公司，联营公司 XO\P4x:c  
association                                        联合，结合；协会，社团 )x#^fN~ 7`  
assumption                                       假设，假定 kyz_r6  
at a given date                                         在某一特定时日 GtbIw  
attestation                                         鉴证，公证 )j!22tlL  
attestation service                             鉴证服务 'R?;T[s%  
audit adjustment                                审计调整 h@/c76}f6p  
audit areas                                        审计领域 ->:G+<  
audit conclusion                                审计结论 f5^[`b3H  
audit effectiveness                             审计效果 r=<,`_@Y  
audit efficiency                                  审计效率 A{Pp`*l  
audit engagement letter                      审计业务约定书 D@&
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audit evidence                                          审计证据 +.5 /4?  
audit fee                                    审计费 :jgwp~l  
audit files                                          审计档案 u9QvcD^'z  
audit findings                                     审计中发现的事项 Bxak[>/  
audit implementation stage                        审计实施阶段 1+v)#Wj  
audit mark                                        审计标识 b4i=eI8  
audit materiality                                 审计重要性 r`VKb  
audit method                                     审计方法 <SbW QbN  
audit objective                                         审计目标，审计目的 MHk\y2`/;  
audit of financial statements                      会计报表审计，财务报表审计 V6Z2!Ht  
audit opinion                                     审计意见 ^HQg$}=  
audit period                                      被审计期间，被审计年度 Tw);`&Ulo  
audit plan                                          审计计划 K6{{\r  
audit planning                                    编制审计计划，制定审计计划，审计计划 +.NopI3:  
audit planning stage                                  审计计划阶段 H5{d;L1[  
audit procedure                                审计程序 O\=3{  
audit programme                               审计程序表，具体审计计划 RL SP?o2J  
audit report                                       审计报告 },ef(  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 7;+:J;xf66  
audit report with a qualified opinion                 有保留意见的审计报告 mn)kd  
audit report with an adverse opinion                否定意见的审计报告 Y }aa6  
audit report with dual dates                      双重日期审计报告 [0w@0?[  
audit reporting stage                                 审计报告阶段 ![P1Qvp  
audit responsibility                                   审计责任 b<~\IPY  
audit results                                      审计结果 *O+
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audit risk                                          审计风险 M9[Fx=
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audit sampling                                          审计抽样 Rku9? zf^  
audit sampling techniques                         审计抽样方法，审计抽样技术 eI/9uR%  
audit strategies                                  审计策略 YcBY[i0  
audit summary                                         审计总结，审计小结 5\A[ra  
audit team                                         审计小组 S9U,so?  
audit test                                    审计测试 D4?5%s  
audit trail                                          审计轨迹 CfNHv-j DL  
audit work                                        审计工作 Uo#%f+t  
audit working paper                                 审计工作底稿 a=+qR:wT  
audited financial statement                        审计会计报表，已审计财务报表 06|+_  
Auditing Guidelines (the～)                      审计规范指南 M1^,g~e  
auditing standards                             审计准则 GNlP]9wX  
audit-oriented working paper                          (审计)业务类工作底稿 3.Oc8(N^}  
authorisation                                     授权 <b~KR8  
authorisation of transaction                       交易的授权 h/j+b.|  
availability                                         可获得性 lU`]yL  
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balance                                      余额；差额；平衡 NjIe2)}'  
balance sheet                                    资产负债表 s_}T-%\  
bank                                                 银行 KWq7M8mq  
bank account                                    银行账户，银行户头 `L/kwVl  
bank statement                                 银行对账单 t9685s  
barter transaction                              易货交易，以物换物交易 ,A T!:&<X  
basis of audit                                    审计依据 L1 1
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basis of preparation                                (会计报表的)编制基础 \BOZhXfl'  
book of account                               账目，账簿
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borrowing                                         借款，贷款，借债 7{e0^V,\k  
branch                                              分支，分支机构，分店 hqd}L~o:  
brought forward                                (账户余额等的)承上年，承上期，承上页 Hr |De8#f  
budget                                              预算 Av:5v3%  
building                                      建筑物；大楼 fgVeB;k|  
business conditions                                  业务情况，经营情况 S-&[Tp+
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business licence                               (企业等的)营业执照 /ldE (!^n  
business relation                                业务关系 0wU8PZ Nj  
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