[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 l-2lb&n  
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审计词汇英汉对照 :BF WX  
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ability to continue as a going concern               持续经营能力 y!x-R!3  
acceptability                                     可接受性，可接受程度 *fSX3Dk  
acceptable level of detection risk                     检查风险的可接受水平 <
bJ~Ol  
acceptance of engagement                       接受委托 }Qh%Z)  
accepting the engagement for the first time              首次接受委托 yMOYTN@]  
access to asset                                         对资产的接触 KP!7hJhw  
according to                                     根据，依据，依照 &`_|[Y ]H  
account balance                                账户余额 !lKDNQ8>["  
account for                                       对……进行会计处理，核算；解释 @h5Q?I  
accounting                                        会计，会计学 z'zC  
accounting advisory serve                        会计咨询服务 *7qa]i^]  
accounting firm                                 会计师事务所 5a/3nsup5  
accounting information                      会计信息，会计资料 {"0n^
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accounting period                             会计期间 .:/X~{  
accounting policies                                   会计政策 J?Rp  
accounting professional bodies                 会计职业组织，会计职业团体 KF7d`bRe  
accounting records                                   会计记录 Cyu
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accounting responsibility                           会计责任 R%JEx3)0m  
accounting service                             会计服务 ]@qD4:  
accounting standards                                会计准则 oTA'=<W?D  
Accounting Standards for Business Enterprises       企业会计准则 3]>YBbXvE  
accounting system                             会计系统 ZRUAw,T*  
accounting treatment                                会计处理 {h;i x  
accuracy                                    准确性，精确性 -./Y  
additional audit procedures                      追加审计程序 /sVmQqVY  
addressee                                         收件人，收信人 F|&mxsL  
Administration of State-owned Assets  (the～)     国有资产管理局 FYK}AR<=  
administrative laws and regulations                 行政法规 th=45y"C  
adverse impact                                 不利影响，负面影响 HPK}Z|Vl  
adverse opinion                                反对意见 lb]k"L%KU7  
advisory group                                  咨询组，顾问组 (; Zl  
agency fee                                        代理费，代理费用 %Jn5M(myC  
aggregate                                          总计，合计为…… 'IER9%V$  
alternation of document and record                 变造文件和记录 N]|U-fN\  
alternative audit procedures                      替代审计程序，备选审计程序 'YEiT#+/  
amend                                              修改，修订 l> >BeZ  
amortisation                                      摊销 &jDRRT3  
analytical capacity                             分析能力 V{0V/Nv  
analytical procedures                               分析性程序 [ HjG
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annual financial statements                        年度会计报表，年度财务报表 ,aa %{  
appendix                                          附录，附表 *oIKddZh  
applicable                                         适用的 qche7kg!a  
applicable laws and regulations                 适用的法规 uMBb=   
application systems                                  应用系统
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apply consistently                              一贯地执行，一贯地实施 VE/~tT;  
appropriate                                       适当的，合适的； 6:\z8fYD  
征用，挪用 w2tkJcQ3  
appropriate authorization                          适当的授权 16I(S  
appropriateness of audit evidence                    审计证据的适当性 b$FXRR\G  
approval                                    批准，核准 yAc}4*;T/  
assertion                                    (会计报表上的)认定；确认 r3.v^  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 ? oGmGKq  
asset                                                 资产，财产 %$!EjyH9  
asset restructuring                             资产重组 y] ~X{v  
assignment of duties                                 职责的划分 &l~=c2  
assistant                                     助理，助理人员 L^nS%lm  
associated company                                 联属公司，联营公司 j0jam:.p  
association                                        联合，结合；协会，社团 Q1'D*F4  
assumption                                       假设，假定 1x|/z,
 
at a given date                                         在某一特定时日 M~!LjJg;  
attestation                                         鉴证，公证 v aa Z  
attestation service                             鉴证服务 #60<$HO:Z  
audit adjustment                                审计调整 jdVdz,Y  
audit areas                                        审计领域 Q_a%$a.rV  
audit conclusion                                审计结论 GG_A'eX:I  
audit effectiveness                             审计效果 j8p'B-yS  
audit efficiency                                  审计效率 iF]vIg#h  
audit engagement letter                      审计业务约定书 *'(dcy9  
audit evidence                                          审计证据 QfM*K.7Sl  
audit fee                                    审计费 E0S[TEDa]  
audit files                                          审计档案
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audit findings                                     审计中发现的事项 )uyh  
audit implementation stage                        审计实施阶段 <`m.Vbvm"  
audit mark                                        审计标识 'C*NyHc  
audit materiality                                 审计重要性 ByZ. !~  
audit method                                     审计方法 k .l,>s`!  
audit objective                                         审计目标，审计目的 9uREbip  
audit of financial statements                      会计报表审计，财务报表审计 egi?Qg  
audit opinion                                     审计意见 E]Hl&t/}  
audit period                                      被审计期间，被审计年度 f1>^kl3@P  
audit plan                                          审计计划 `0Q:d'  
audit planning                                    编制审计计划，制定审计计划，审计计划 J0|}u1?l  
audit planning stage                                  审计计划阶段 Y<. F/iaH  
audit procedure                                审计程序 c#;LH5KI  
audit programme                               审计程序表，具体审计计划 BmUzsfD  
audit report                                       审计报告 et]* 5Y6  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 YKvFZH)  
audit report with a qualified opinion                 有保留意见的审计报告 |@-WC.  
audit report with an adverse opinion                否定意见的审计报告 AjANuyUaP  
audit report with dual dates                      双重日期审计报告 .]H]H*wC  
audit reporting stage                                 审计报告阶段 =-pss 47  
audit responsibility                                   审计责任 |/lIasI  
audit results                                      审计结果 T[q-$8U  
audit risk                                          审计风险 e@,,;YO#4  
audit sampling                                          审计抽样 7<^D7  
audit sampling techniques                         审计抽样方法，审计抽样技术 Azz]TO  
audit strategies                                  审计策略 mLY*  
audit summary                                         审计总结，审计小结 D&9j$#9Rh  
audit team                                         审计小组 W\<#`0tUt  
audit test                                    审计测试 PewPl0  
audit trail                                          审计轨迹 O\KAvoQ%s  
audit work                                        审计工作 FvI`S>  
audit working paper                                 审计工作底稿 qryt 1~Dq  
audited financial statement                        审计会计报表，已审计财务报表 BK d(  
Auditing Guidelines (the～)                      审计规范指南 Sc~kO4  
auditing standards                             审计准则 kdYl>M  
audit-oriented working paper                          (审计)业务类工作底稿 UXk8nH  
authorisation                                     授权 JN KZ'9  
authorisation of transaction                       交易的授权 Eq<# pX6  
availability                                         可获得性 0RSa{iS*A  
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balance                                      余额；差额；平衡 N[+dX_h  
balance sheet                                    资产负债表 i
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bank                                                 银行 }C&c=3V  
bank account                                    银行账户，银行户头 VYAe!{[  
bank statement                                 银行对账单 "^D6%I#T  
barter transaction                              易货交易，以物换物交易  B-gr2-  
basis of audit                                    审计依据 z:G9Uu3H(  
basis of preparation                                (会计报表的)编制基础 rzBWk  
book of account                               账目，账簿 :A{-^qd(  
borrowing                                         借款，贷款，借债 Rt:PW}rFf  
branch                                              分支，分支机构，分店 YYvs~?bAy  
brought forward                                (账户余额等的)承上年，承上期，承上页 z"O-d<U5  
budget                                              预算 G\NCEE'A  
building                                      建筑物；大楼 #129 i2  
business conditions                                  业务情况，经营情况 86I*
 
business licence                               (企业等的)营业执照 ! aEp88u  
business relation                                业务关系 1a!h&!$9  
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