[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 &6ymGo  
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审计词汇英汉对照 2bu,_<K.  
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ability to continue as a going concern               持续经营能力 18*M  
acceptability                                     可接受性，可接受程度 :V,agAMn  
acceptable level of detection risk                     检查风险的可接受水平 !{u`}:\  
acceptance of engagement                       接受委托 dWc'RwL  
accepting the engagement for the first time              首次接受委托 n 0/<m.  
access to asset                                         对资产的接触 &A/k{(.X P  
according to                                     根据，依据，依照 %XF>k)  
account balance                                账户余额 <'y}y}%  
account for                                       对……进行会计处理，核算；解释 ~&}e8ah2  
accounting                                        会计，会计学 E`0mn7.t  
accounting advisory serve                        会计咨询服务 _?VMSu   
accounting firm                                 会计师事务所 Dx M$4  
accounting information                      会计信息，会计资料 HB|R1<t;HB  
accounting period                             会计期间 =6.4  
accounting policies                                   会计政策 zD"n7;  
accounting professional bodies                 会计职业组织，会计职业团体 L0lqm0h  
accounting records                                   会计记录 +aY]?]  
accounting responsibility                           会计责任 d76nyQKK  
accounting service                             会计服务 _%R]TlL  
accounting standards                                会计准则 9~7s*3zI  
Accounting Standards for Business Enterprises       企业会计准则 .}n-N #  
accounting system                             会计系统 3Q0g4#eP  
accounting treatment                                会计处理 `[)!4Jb  
accuracy                                    准确性，精确性 I$0O4  
additional audit procedures                      追加审计程序 nrEG4X9  
addressee                                         收件人，收信人 MpNgp)%>  
Administration of State-owned Assets  (the～)     国有资产管理局 2gasH11M  
administrative laws and regulations                 行政法规 DXI{ jalL  
adverse impact                                 不利影响，负面影响 l('@~-Zy  
adverse opinion                                反对意见 W1;QPdz:  
advisory group                                  咨询组，顾问组 !VDN qW  
agency fee                                        代理费，代理费用 n g,&;E   
aggregate                                          总计，合计为…… @
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alternation of document and record                 变造文件和记录 $-i(xnU/nl  
alternative audit procedures                      替代审计程序，备选审计程序 ;:PxWm|_  
amend                                              修改，修订 saa3BuV 6  
amortisation                                      摊销 -F$v`|(O+  
analytical capacity                             分析能力 btR~LJb  
analytical procedures                               分析性程序 *)Us   
annual financial statements                        年度会计报表，年度财务报表 GBY-WN4sc[  
appendix                                          附录，附表 x DiGN Jc  
applicable                                         适用的 14pyHMOR  
applicable laws and regulations                 适用的法规 p![UOI"W  
application systems                                  应用系统 B&+)s5hh  
apply consistently                              一贯地执行，一贯地实施 H~NK:qRzK  
appropriate                                       适当的，合适的； oQiRjDLx  
征用，挪用 %dwI;%0  
appropriate authorization                          适当的授权 n&%0G2m:  
appropriateness of audit evidence                    审计证据的适当性 LrH"d  
approval                                    批准，核准 Zmc"  
assertion                                    (会计报表上的)认定；确认 l`<1Y|  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 "wR1=&gk  
asset                                                 资产，财产 QOR92}yC  
asset restructuring                             资产重组 207FD
 
assignment of duties                                 职责的划分 iLt2L;v>h  
assistant                                     助理，助理人员 Nu;?})tF  
associated company                                 联属公司，联营公司 GIvl|  
association                                        联合，结合；协会，社团 Kw7uUJR  
assumption                                       假设，假定 yvWM]A  
at a given date                                         在某一特定时日 w9w=2 *  
attestation                                         鉴证，公证 tc0(G~.N  
attestation service                             鉴证服务 /.WIED}>  
audit adjustment                                审计调整 ?,`g h}>  
audit areas                                        审计领域 nX_w F`n"  
audit conclusion                                审计结论 z2lT4SAv+  
audit effectiveness                             审计效果 r"9hpZH  
audit efficiency                                  审计效率 [XhG7Ly  
audit engagement letter                      审计业务约定书 6rMXv0)  
audit evidence                                          审计证据 M%Yxhu T0  
audit fee                                    审计费 7<ZGNxZ~  
audit files                                          审计档案 cE^Ljk  
audit findings                                     审计中发现的事项 /K(l [M  
audit implementation stage                        审计实施阶段 m}(M{^\|  
audit mark                                        审计标识 y8ODoXk  
audit materiality                                 审计重要性 &. MUS qo9  
audit method                                     审计方法 Y?6}r;<  
audit objective                                         审计目标，审计目的 ti^=aB   
audit of financial statements                      会计报表审计，财务报表审计 25j?0P"&  
audit opinion                                     审计意见 =pBr_pGz=  
audit period                                      被审计期间，被审计年度 ?PYZW 5  
audit plan                                          审计计划 9vP#/-g  
audit planning                                    编制审计计划，制定审计计划，审计计划 t$3B#=  
audit planning stage                                  审计计划阶段 |'``pq/}_  
audit procedure                                审计程序 :*ZijN*{)$  
audit programme                               审计程序表，具体审计计划 P( UY}oU  
audit report                                       审计报告 q`3HHq  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 +NJIi@  
audit report with a qualified opinion                 有保留意见的审计报告 29^(weT" ]  
audit report with an adverse opinion                否定意见的审计报告 rJ{k1H>  
audit report with dual dates                      双重日期审计报告 dT{GB!jz  
audit reporting stage                                 审计报告阶段 ^#t6/fY.#  
audit responsibility                                   审计责任 =M6{{lI/  
audit results                                      审计结果 vm7ag 7@O  
audit risk                                          审计风险 2Ab`i!#  
audit sampling                                          审计抽样 `GSl}A  
audit sampling techniques                         审计抽样方法，审计抽样技术 VU1Wr|  
audit strategies                                  审计策略 ~z(0XKq0d  
audit summary                                         审计总结，审计小结 %d%FI"!K  
audit team                                         审计小组 ?OPuv5!pI  
audit test                                    审计测试 !+z&] S3s  
audit trail                                          审计轨迹 ;Y,zlq2  
audit work                                        审计工作 'h@&rr@5  
audit working paper                                 审计工作底稿 Y4+]5;B8  
audited financial statement                        审计会计报表，已审计财务报表 j/jFS]
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Auditing Guidelines (the～)                      审计规范指南 I/%L,XyRI  
auditing standards                             审计准则 /#z"c]#  
audit-oriented working paper                          (审计)业务类工作底稿 (-],VB (+  
authorisation                                     授权 ,vo]WIQ\:  
authorisation of transaction                       交易的授权 JAM]neKiX  
availability                                         可获得性 ,rjl|F* T  
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balance                                      余额；差额；平衡 vQGv4  
balance sheet                                    资产负债表 Q-B/SX)!/  
bank                                                 银行 *+k yuY J  
bank account                                    银行账户，银行户头 @ M4m!;rM  
bank statement                                 银行对账单 Av0(zA2  
barter transaction                              易货交易，以物换物交易 jrxq558  
basis of audit                                    审计依据 A9KPU:  
basis of preparation                                (会计报表的)编制基础 wwet90_g  
book of account                               账目，账簿 0|]d^bo  
borrowing                                         借款，贷款，借债 YhzDw8f  
branch                                              分支，分支机构，分店 P @J)S ?  
brought forward                                (账户余额等的)承上年，承上期，承上页 Fn0|v66  
budget                                              预算 zf]e"e  
building                                      建筑物；大楼 7[mP@ {  
business conditions                                  业务情况，经营情况 G^cMY$?99  
business licence                               (企业等的)营业执照 *8+HQ[[
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business relation                                业务关系 DZ1.Bm0  
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