[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 0/00W6r0  
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审计词汇英汉对照 KY
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ability to continue as a going concern               持续经营能力 m57tOX  
acceptability                                     可接受性，可接受程度 c;8"vJ  
acceptable level of detection risk                     检查风险的可接受水平 J%-lw{FC  
acceptance of engagement                       接受委托 < J<;?%
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accepting the engagement for the first time              首次接受委托 &~JfDe9IS  
access to asset                                         对资产的接触 +yP[(b/  
according to                                     根据，依据，依照 #b"5L2D`y'  
account balance                                账户余额 IU'!?XVo  
account for                                       对……进行会计处理，核算；解释 (zw=qbS&  
accounting                                        会计，会计学 z2nUul(2  
accounting advisory serve                        会计咨询服务 yc%E$g  
accounting firm                                 会计师事务所 ;aK !eD$  
accounting information                      会计信息，会计资料 d,J<SG&L&  
accounting period                             会计期间 $7gB&T.x  
accounting policies                                   会计政策 mLk6!&zN  
accounting professional bodies                 会计职业组织，会计职业团体 z1SMQLk  
accounting records                                   会计记录 71<PEawL  
accounting responsibility                           会计责任 o!l3.5m2d  
accounting service                             会计服务 &(uF&-PwO4  
accounting standards                                会计准则 B-ri}PA  
Accounting Standards for Business Enterprises       企业会计准则 e"s{_V  
accounting system                             会计系统 .1z$ A  
accounting treatment                                会计处理 lgjo
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accuracy                                    准确性，精确性 qp~4KukL  
additional audit procedures                      追加审计程序 ekl?K~  
addressee                                         收件人，收信人 {?>bblw/d  
Administration of State-owned Assets  (the～)     国有资产管理局 0q>NE
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administrative laws and regulations                 行政法规 .t^UK#@#4  
adverse impact                                 不利影响，负面影响 mb~=Xy k&  
adverse opinion                                反对意见 :U-US|)(2  
advisory group                                  咨询组，顾问组 [;IDTo!<>  
agency fee                                        代理费，代理费用 ?;r8SowZ7  
aggregate                                          总计，合计为…… DtJTnvG~B  
alternation of document and record                 变造文件和记录 H6PXx  
alternative audit procedures                      替代审计程序，备选审计程序 n2y/zP>TC  
amend                                              修改，修订 x(3 I?#kE  
amortisation                                      摊销 }KaCf,O  
analytical capacity                             分析能力 w[,?-Xm  
analytical procedures                               分析性程序 m
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annual financial statements                        年度会计报表，年度财务报表 Lr24bv
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appendix                                          附录，附表 %+7T
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applicable                                         适用的 ]lB3qEn<  
applicable laws and regulations                 适用的法规 XEUa  
application systems                                  应用系统 -M>K4*%K  
apply consistently                              一贯地执行，一贯地实施 An8%7xa7  
appropriate                                       适当的，合适的； %];h|[ax]  
征用，挪用 n$OE~YwP{  
appropriate authorization                          适当的授权 9#EHXgz  
appropriateness of audit evidence                    审计证据的适当性 l#5~t|\  
approval                                    批准，核准 S-M)MCL  
assertion                                    (会计报表上的)认定；确认 aX[1H6&=7  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 68J 9T^84  
asset                                                 资产，财产 35%[DUkb
 
asset restructuring                             资产重组
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assignment of duties                                 职责的划分  [`hE^chd  
assistant                                     助理，助理人员 StdS$XW  
associated company                                 联属公司，联营公司  4(Cd  
association                                        联合，结合；协会，社团 \&\_>X.,  
assumption                                       假设，假定 ;Txv-lfS  
at a given date                                         在某一特定时日 }:RT,<  
attestation                                         鉴证，公证 nI`f_sp  
attestation service                             鉴证服务 ?2?S[\@`0U  
audit adjustment                                审计调整 ]M+VSU  
audit areas                                        审计领域 )y%jLiQv  
audit conclusion                                审计结论 jIx8k8  
audit effectiveness                             审计效果 +&7[lsD*  
audit efficiency                                  审计效率 't0+:o">:  
audit engagement letter                      审计业务约定书 _4.]A3;}  
audit evidence                                          审计证据 w'oo-.k  
audit fee                                    审计费 \uU=O )  
audit files                                          审计档案 sFQ4O- SM  
audit findings                                     审计中发现的事项 S1 EEASr!}  
audit implementation stage                        审计实施阶段 <fC@KY>#  
audit mark                                        审计标识 Ge^zX$.'  
audit materiality                                 审计重要性 7xv4E<r2  
audit method                                     审计方法 ZR;8rZ](
 
audit objective                                         审计目标，审计目的 jb|mip@` <  
audit of financial statements                      会计报表审计，财务报表审计
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audit opinion                                     审计意见 c-4m8Kg?L  
audit period                                      被审计期间，被审计年度 nabBU4;h  
audit plan                                          审计计划 (~j,mk  
audit planning                                    编制审计计划，制定审计计划，审计计划 F`Dg*O  
audit planning stage                                  审计计划阶段 e2]
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audit procedure                                审计程序 |^7f\.oF  
audit programme                               审计程序表，具体审计计划 <*s"e)XeqF  
audit report                                       审计报告 &a%WM  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 K3vse
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audit report with a qualified opinion                 有保留意见的审计报告 8 uDerJ!  
audit report with an adverse opinion                否定意见的审计报告 IVI~1~  
audit report with dual dates                      双重日期审计报告 _BZ1Vnv  
audit reporting stage                                 审计报告阶段 sU) TXL'_!  
audit responsibility                                   审计责任 YCa@R!M*O  
audit results                                      审计结果 lLb:f6N  
audit risk                                          审计风险 1R0ffP]  
audit sampling                                          审计抽样 ?M*7@t@  
audit sampling techniques                         审计抽样方法，审计抽样技术 V]I:2k5  
audit strategies                                  审计策略 J>rka]*  
audit summary                                         审计总结，审计小结 8YuJ8KC  
audit team                                         审计小组 0HGlf  
audit test                                    审计测试 Q~Ay8L+  
audit trail                                          审计轨迹 ,:D=gQ@`  
audit work                                        审计工作 FJP< bREQ  
audit working paper                                 审计工作底稿 @Ii-NmOr  
audited financial statement                        审计会计报表，已审计财务报表 Vy-28icZ`  
Auditing Guidelines (the～)                      审计规范指南 %'Zc2h&z  
auditing standards                             审计准则 IByf_E;r  
audit-oriented working paper                          (审计)业务类工作底稿 z;i4N3-:  
authorisation                                     授权 OFc\fW#  
authorisation of transaction                       交易的授权 \HAJ\9*w)  
availability                                         可获得性 9ky7r;?  
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balance                                      余额；差额；平衡 q[7CPE0n  
balance sheet                                    资产负债表 yn SBVb!)  
bank                                                 银行 I*EJHBsQ5  
bank account                                    银行账户，银行户头 `E@kFJ(<On  
bank statement                                 银行对账单 ,4[dLWU  
barter transaction                              易货交易，以物换物交易 H&M1>JtE  
basis of audit                                    审计依据 D^Te%qnW  
basis of preparation                                (会计报表的)编制基础 \tY"BC4.  
book of account                               账目，账簿 {P-xCmZ~Wt  
borrowing                                         借款，贷款，借债 u*2f
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branch                                              分支，分支机构，分店 '"y}# h__T  
brought forward                                (账户余额等的)承上年，承上期，承上页 nqT>qS[Z  
budget                                              预算 a6%@d_A  
building                                      建筑物；大楼 v
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business conditions                                  业务情况，经营情况 2 P=[  
business licence                               (企业等的)营业执照 |^R*4;Phe  
business relation                                业务关系 Yu'a<5f  
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