[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 ({4]  
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审计词汇英汉对照 b.s9p7:J  
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ability to continue as a going concern               持续经营能力 A3HF,EG  
acceptability                                     可接受性，可接受程度 6k" P&AD  
acceptable level of detection risk                     检查风险的可接受水平 . V$ps-t  
acceptance of engagement                       接受委托 MM?`voj~`p  
accepting the engagement for the first time              首次接受委托 'CXRG$
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access to asset                                         对资产的接触 -?<4Og[^  
according to                                     根据，依据，依照 ?vgH"W~3>  
account balance                                账户余额 #]9hTa IR  
account for                                       对……进行会计处理，核算；解释 [|[>}z:  
accounting                                        会计，会计学 k6!4Zz_8  
accounting advisory serve                        会计咨询服务 ahJ1n<  
accounting firm                                 会计师事务所 k;I &.H  
accounting information                      会计信息，会计资料 ][d,l\gu+s  
accounting period                             会计期间 ; dd Q/  
accounting policies                                   会计政策 Gs dnf 7  
accounting professional bodies                 会计职业组织，会计职业团体 :~zv t  
accounting records                                   会计记录 _n"Ae?
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accounting responsibility                           会计责任 S:q$?$  
accounting service                             会计服务 w\w(U  
accounting standards                                会计准则 :m'+tGs  
Accounting Standards for Business Enterprises       企业会计准则 ]"F5;p;y  
accounting system                             会计系统 2 -Xdoxw  
accounting treatment                                会计处理 f?56=& pHY  
accuracy                                    准确性，精确性 Q6 ?z_0  
additional audit procedures                      追加审计程序 >O7~h[FN  
addressee                                         收件人，收信人 ]3B%8  
Administration of State-owned Assets  (the～)     国有资产管理局 {f/]5x(_  
administrative laws and regulations                 行政法规 7\XE,;4>  
adverse impact                                 不利影响，负面影响 4 o(bxs"  
adverse opinion                                反对意见 AW,OHSXh6  
advisory group                                  咨询组，顾问组 4=Gph  
agency fee                                        代理费，代理费用 \*0yaSQF  
aggregate                                          总计，合计为…… >u0w.3r#  
alternation of document and record                 变造文件和记录 jN 0k9O>  
alternative audit procedures                      替代审计程序，备选审计程序 ;n6b%,s  
amend                                              修改，修订 06*rW u9P3  
amortisation                                      摊销 '9?;"=6(  
analytical capacity                             分析能力 (*\jbK
 
analytical procedures                               分析性程序 ~u87H?  
annual financial statements                        年度会计报表，年度财务报表 (k`{*!:1a  
appendix                                          附录，附表 wGsRS[  
applicable                                         适用的 k(%QIJH  
applicable laws and regulations                 适用的法规 'b/<x|  
application systems                                  应用系统 gRJfX%*F  
apply consistently                              一贯地执行，一贯地实施 fP HLXg5s  
appropriate                                       适当的，合适的； x9W(cKB'S  
征用，挪用 >dzsQ^Nj  
appropriate authorization                          适当的授权 7^*"O&y_al  
appropriateness of audit evidence                    审计证据的适当性 &<pKx!  
approval                                    批准，核准 bEV<iZDq%  
assertion                                    (会计报表上的)认定；确认 ?7MqeR4/E  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 m~#%Q?_ %  
asset                                                 资产，财产 wnLi2k/Dt<  
asset restructuring                             资产重组 C'A]i5  
assignment of duties                                 职责的划分
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assistant                                     助理，助理人员 S8,Z;y  
associated company                                 联属公司，联营公司 DI|:p!
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association                                        联合，结合；协会，社团 &PWB,BXv  
assumption                                       假设，假定 s;flzp8  
at a given date                                         在某一特定时日 ~z5R{;Nbz|  
attestation                                         鉴证，公证 mTNVU@TY=  
attestation service                             鉴证服务 -fI@])$9J  
audit adjustment                                审计调整 %wptZ"2M  
audit areas                                        审计领域 VOTv?V
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audit conclusion                                审计结论 e`>{$t  
audit effectiveness                             审计效果 US [dkbKo  
audit efficiency                                  审计效率 4*.K'(S5fx  
audit engagement letter                      审计业务约定书 SLfFqc+n0  
audit evidence                                          审计证据 eP.Vd7ky  
audit fee                                    审计费 k>jbcSY(z<  
audit files                                          审计档案 in`aGFQO  
audit findings                                     审计中发现的事项 <#GB[kQa  
audit implementation stage                        审计实施阶段 COzyG.R.  
audit mark                                        审计标识 y! .J  
audit materiality                                 审计重要性 2F#q I1  
audit method                                     审计方法 :!a2]-D}  
audit objective                                         审计目标，审计目的 2lKV#9"  
audit of financial statements                      会计报表审计，财务报表审计 NcPgq?3p  
audit opinion                                     审计意见 2`GE  
audit period                                      被审计期间，被审计年度 #@@Mxr'F  
audit plan                                          审计计划 Cxod[$8  
audit planning                                    编制审计计划，制定审计计划，审计计划 !\8 ;d8  
audit planning stage                                  审计计划阶段 4MuO1W-  
audit procedure                                审计程序 S [h];eM  
audit programme                               审计程序表，具体审计计划 me6OPc;:!  
audit report                                       审计报告 fb~=Y$|  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 vDl- "!G1  
audit report with a qualified opinion                 有保留意见的审计报告 <GHYt#GIZ+  
audit report with an adverse opinion                否定意见的审计报告 OA/WtQ5  
audit report with dual dates                      双重日期审计报告 `U#55k9^5  
audit reporting stage                                 审计报告阶段 ##Q/I|  
audit responsibility                                   审计责任 Ch$*Gm19Z  
audit results                                      审计结果 uEyH2QO  
audit risk                                          审计风险 zA+~7;7E  
audit sampling                                          审计抽样 Ghl'nqPlm  
audit sampling techniques                         审计抽样方法，审计抽样技术 N,2s?Y_!  
audit strategies                                  审计策略 /xGmg`g<#  
audit summary                                         审计总结，审计小结 I):!`R.,  
audit team                                         审计小组 HHX-1+L  
audit test                                    审计测试 53-v|'9'  
audit trail                                          审计轨迹 5zFR7/p{  
audit work                                        审计工作 7XKY]|S,'  
audit working paper                                 审计工作底稿 {~|OE-X][  
audited financial statement                        审计会计报表，已审计财务报表 jdE5~a+  
Auditing Guidelines (the～)                      审计规范指南 >9RD_QG7  
auditing standards                             审计准则 c|F[ .;cR  
audit-oriented working paper                          (审计)业务类工作底稿 Le<wR   
authorisation                                     授权 A;\7|'4  
authorisation of transaction                       交易的授权 { -|{xBd  
availability                                         可获得性 W^3uEm&l!)  
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balance                                      余额；差额；平衡 .q&'&~!_  
balance sheet                                    资产负债表 uVzFsgBp  
bank                                                 银行 <E\$3Ym9  
bank account                                    银行账户，银行户头 /%_OW@ ?  
bank statement                                 银行对账单 ,rJXy_  
barter transaction                              易货交易，以物换物交易 iyj+:t/  
basis of audit                                    审计依据 '47P|t  
basis of preparation                                (会计报表的)编制基础 h/B>S  
book of account                               账目，账簿 b'6-dU%  
borrowing                                         借款，贷款，借债 xI>A6  
branch                                              分支，分支机构，分店 :Mm3 gW)  
brought forward                                (账户余额等的)承上年，承上期，承上页 #Z6'?p9  
budget                                              预算 hx/N1x  
building                                      建筑物；大楼 K\XH4kic  
business conditions                                  业务情况，经营情况 6[OzU2nB  
business licence                               (企业等的)营业执照 Y"OG
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business relation                                业务关系 h?bb/T+'  
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