[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 b0zx
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审计词汇英汉对照 6Mf3)o2  
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ability to continue as a going concern               持续经营能力 &Curvc1fm  
acceptability                                     可接受性，可接受程度 %M0mwty]  
acceptable level of detection risk                     检查风险的可接受水平 x(/@Pt
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acceptance of engagement                       接受委托 $ <>Ew W  
accepting the engagement for the first time              首次接受委托 yBD2  
access to asset                                         对资产的接触 H2FFw-xW  
according to                                     根据，依据，依照 _:fO)gs|1  
account balance                                账户余额 +D
bWMm  
account for                                       对……进行会计处理，核算；解释 HHu7{,  
accounting                                        会计，会计学 ~y-vKCp|  
accounting advisory serve                        会计咨询服务 E;GR;i{t  
accounting firm                                 会计师事务所 nTlv'_Y(  
accounting information                      会计信息，会计资料 6E\\`FE4y  
accounting period                             会计期间 M~{P',l*  
accounting policies                                   会计政策 >kDdWgRQ  
accounting professional bodies                 会计职业组织，会计职业团体 [
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accounting records                                   会计记录 ,Q /nS$  
accounting responsibility                           会计责任 |q.:hWYFpM  
accounting service                             会计服务 mZ0oa-Iy  
accounting standards                                会计准则 R{OE{8;  
Accounting Standards for Business Enterprises       企业会计准则 ,wb|?
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accounting system                             会计系统 Oih2UrF  
accounting treatment                                会计处理 Sfoy8<j  
accuracy                                    准确性，精确性 TXh@  
additional audit procedures                      追加审计程序 UA!G r3  
addressee                                         收件人，收信人 D8D !16_  
Administration of State-owned Assets  (the～)     国有资产管理局 s eZ<52f2  
administrative laws and regulations                 行政法规 Vw;ldEdx  
adverse impact                                 不利影响，负面影响 c]>&6-;rf  
adverse opinion                                反对意见 vo( j@+dz  
advisory group                                  咨询组，顾问组 P VkN3J  
agency fee                                        代理费，代理费用 - C'X4C+  
aggregate                                          总计，合计为…… kFIB lPV  
alternation of document and record                 变造文件和记录 :@@A  
alternative audit procedures                      替代审计程序，备选审计程序 Pdm6u73  
amend                                              修改，修订 yL3<X
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amortisation                                      摊销 HT,kx
 
analytical capacity                             分析能力 *A1TDc$  
analytical procedures                               分析性程序 t{S{!SF4  
annual financial statements                        年度会计报表，年度财务报表 K%TKQ<R|  
appendix                                          附录，附表 #L IsL  
applicable                                         适用的 9X{nJ"  
applicable laws and regulations                 适用的法规 X-N$+[#  
application systems                                  应用系统 gy
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apply consistently                              一贯地执行，一贯地实施 R,5$ 0_]|+  
appropriate                                       适当的，合适的； `7qp\vYL  
征用，挪用 /jn3'q_,  
appropriate authorization                          适当的授权
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appropriateness of audit evidence                    审计证据的适当性 <sCq x/L  
approval                                    批准，核准 7+!7]'V  
assertion                                    (会计报表上的)认定；确认 $H:h(ia:  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 v.LUK  
asset                                                 资产，财产 F/od,w9_  
asset restructuring                             资产重组 whm tEY  
assignment of duties                                 职责的划分 L|1zHDxQ  
assistant                                     助理，助理人员 hHl-;%#  
associated company                                 联属公司，联营公司 o cuVDC  
association                                        联合，结合；协会，社团 BfE-s<  
assumption                                       假设，假定 WKIiJ{@L  
at a given date                                         在某一特定时日 G*~*2>~  
attestation                                         鉴证，公证 ~B*\k^
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attestation service                             鉴证服务 //u76nQ  
audit adjustment                                审计调整 PLD'Q,R  
audit areas                                        审计领域 o`8+#+@f7  
audit conclusion                                审计结论 =O'%)Y&  
audit effectiveness                             审计效果 rWfurB5f  
audit efficiency                                  审计效率 V =aoB Z  
audit engagement letter                      审计业务约定书 9H%xZ(`vN  
audit evidence                                          审计证据 +ZA\M:^b  
audit fee                                    审计费 ?M-8Fp3 +  
audit files                                          审计档案 >fj $wOq  
audit findings                                     审计中发现的事项 p,u<gJUL  
audit implementation stage                        审计实施阶段 OZ14-}Lr5  
audit mark                                        审计标识 *;yMD-=  
audit materiality                                 审计重要性 U8$dG)PhA  
audit method                                     审计方法 jG(~9P7  
audit objective                                         审计目标，审计目的 PW//8
lsR  
audit of financial statements                      会计报表审计，财务报表审计 p+sPCF  
audit opinion                                     审计意见 F4< 2.V)#-  
audit period                                      被审计期间，被审计年度 Ww tQ>'R"  
audit plan                                          审计计划 hG;=ci3EE  
audit planning                                    编制审计计划，制定审计计划，审计计划 <d&)|W  
audit planning stage                                  审计计划阶段 8Pdn w/W  
audit procedure                                审计程序 DD$Pr&~=  
audit programme                               审计程序表，具体审计计划 /N{@g.edL  
audit report                                       审计报告 bl>b/u7/6  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 TIhzMW\/K  
audit report with a qualified opinion                 有保留意见的审计报告 HeifFJn  
audit report with an adverse opinion                否定意见的审计报告 k\<
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audit report with dual dates                      双重日期审计报告 [gdPHXs  
audit reporting stage                                 审计报告阶段 })SdaZ  
audit responsibility                                   审计责任 yIf}b  
audit results                                      审计结果 )$4DH:WN  
audit risk                                          审计风险 5t#]lg[06'  
audit sampling                                          审计抽样 Q!e0Vb  
audit sampling techniques                         审计抽样方法，审计抽样技术 /cen#pb  
audit strategies                                  审计策略 C$ `Y[w  
audit summary                                         审计总结，审计小结 ViT 5Jn7  
audit team                                         审计小组 {bW3%iU  
audit test                                    审计测试 DF|lUO]:  
audit trail                                          审计轨迹 8si^HEQ8  
audit work                                        审计工作 6%INNIyAWa  
audit working paper                                 审计工作底稿 7<o;3gR7Kj  
audited financial statement                        审计会计报表，已审计财务报表 |B$\3,  
Auditing Guidelines (the～)                      审计规范指南 \` ^Tbn:  
auditing standards                             审计准则 Giw A$^Hg\  
audit-oriented working paper                          (审计)业务类工作底稿 U*:'/.  
authorisation                                     授权 9:w,@Phe  
authorisation of transaction                       交易的授权 Lbp6I0&n  
availability                                         可获得性 *9(1:N;#  
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balance                                      余额；差额；平衡 Byj~\QMD|  
balance sheet                                    资产负债表 kD7(}N8YR  
bank                                                 银行 Iw7r}G  
bank account                                    银行账户，银行户头 "$pgmf2  
bank statement                                 银行对账单 Ht^2)~e~:  
barter transaction                              易货交易，以物换物交易 ZKPkx~,U[  
basis of audit                                    审计依据 Hbc&.W;g7[  
basis of preparation                                (会计报表的)编制基础 H^:|`T|,  
book of account                               账目，账簿 -%) !XB  
borrowing                                         借款，贷款，借债 N`6|Y  
branch                                              分支，分支机构，分店 :Rj,'uH+h)  
brought forward                                (账户余额等的)承上年，承上期，承上页 1ZFSz {  
budget                                              预算 N4jLb
nA  
building                                      建筑物；大楼 'k Z1&_{  
business conditions                                  业务情况，经营情况 _N';`wjDY  
business licence                               (企业等的)营业执照 XqH<)B ]  
business relation                                业务关系 {~I_rlo n  
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