[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 i,y{*xBT  
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审计词汇英汉对照 - :x6X$=  
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ability to continue as a going concern               持续经营能力 ;s SRv9Xb  
acceptability                                     可接受性，可接受程度 z)FGbX  
acceptable level of detection risk                     检查风险的可接受水平 7YU}-gi  
acceptance of engagement                       接受委托 I"jub kI=Z  
accepting the engagement for the first time              首次接受委托 J\ 
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access to asset                                         对资产的接触 n*qn8Dq  
according to                                     根据，依据，依照 G7HvA46  
account balance                                账户余额 ZN`I4Ak  
account for                                       对……进行会计处理，核算；解释 Or()AzwE@  
accounting                                        会计，会计学 a&`Lfw"  
accounting advisory serve                        会计咨询服务 =NL(L  
accounting firm                                 会计师事务所 M0MvOO*ad  
accounting information                      会计信息，会计资料 4V5h1/JPm  
accounting period                             会计期间 Y X{F$
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accounting policies                                   会计政策 09HqiROw  
accounting professional bodies                 会计职业组织，会计职业团体 ~$ "P\iJ  
accounting records                                   会计记录 K!S FS   
accounting responsibility                           会计责任 H*EN199  
accounting service                             会计服务 ~0gHh
  
accounting standards                                会计准则 RZ:=';  
Accounting Standards for Business Enterprises       企业会计准则 MvlqxJ$  
accounting system                             会计系统 J?bx<$C@  
accounting treatment                                会计处理 E$E#c8I:  
accuracy                                    准确性，精确性 USyOHHPW@  
additional audit procedures                      追加审计程序 _2S( *  
addressee                                         收件人，收信人 hW-?j&yJ?  
Administration of State-owned Assets  (the～)     国有资产管理局 w:[\G%yQ  
administrative laws and regulations                 行政法规 q{+Pf/M5  
adverse impact                                 不利影响，负面影响 XXPpj< c  
adverse opinion                                反对意见 (%iCP/E3  
advisory group                                  咨询组，顾问组 g,5Tr_  
agency fee                                        代理费，代理费用 $2pkh%  
aggregate                                          总计，合计为…… Zm/I&  
alternation of document and record                 变造文件和记录 ] 9NA3U7F  
alternative audit procedures                      替代审计程序，备选审计程序 &BJ"T  
amend                                              修改，修订  m3 W  
amortisation                                      摊销 Q)\4 .d  
analytical capacity                             分析能力 h2m@Q={  
analytical procedures                               分析性程序 \zyvu7YA  
annual financial statements                        年度会计报表，年度财务报表 &X OFc.u  
appendix                                          附录，附表 pu6@X7W"  
applicable                                         适用的 6{TUs>~  
applicable laws and regulations                 适用的法规 QNgfvy  
application systems                                  应用系统 5TS&NefM
  
apply consistently                              一贯地执行，一贯地实施 !$8 e6  
appropriate                                       适当的，合适的； rl](0"Y0 t  
征用，挪用 '/QS sZR  
appropriate authorization                          适当的授权 % (x9~"  
appropriateness of audit evidence                    审计证据的适当性 F'9#dR?  
approval                                    批准，核准 qO}Q4a+  
assertion                                    (会计报表上的)认定；确认 &`Ek-b!7  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 vAjvW&'g  
asset                                                 资产，财产 8(""ui8  
asset restructuring                             资产重组 3/0E9'  
assignment of duties                                 职责的划分  MON]rj7  
assistant                                     助理，助理人员 0hM!#BU5K  
associated company                                 联属公司，联营公司 XMw*4j2E  
association                                        联合，结合；协会，社团 K+@R [  
assumption                                       假设，假定 w>h\643  
at a given date                                         在某一特定时日 vKmV<*K  
attestation                                         鉴证，公证 i9j#Tu93 f  
attestation service                             鉴证服务 I7e.pm  
audit adjustment                                审计调整 S!+}\*  
audit areas                                        审计领域 MC;2.e`  
audit conclusion                                审计结论 J>p6')Y6~  
audit effectiveness                             审计效果 /V$U%0  
audit efficiency                                  审计效率 -|_MC^ )  
audit engagement letter                      审计业务约定书 ![j?/376  
audit evidence                                          审计证据 z6;6 o!ej  
audit fee                                    审计费 h3t);}Y}D9  
audit files                                          审计档案 bn6WvC3?  
audit findings                                     审计中发现的事项 =WM^i86  
audit implementation stage                        审计实施阶段 &Na,D7A:3I  
audit mark                                        审计标识 $b
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audit materiality                                 审计重要性 fuF!3Q  
audit method                                     审计方法 kBg8:bo~  
audit objective                                         审计目标，审计目的 ,v$Q:n|  
audit of financial statements                      会计报表审计，财务报表审计 0<#>LWaM_  
audit opinion                                     审计意见 Bw25+l Px  
audit period                                      被审计期间，被审计年度 Tqj:C8K{  
audit plan                                          审计计划 6t F_u D  
audit planning                                    编制审计计划，制定审计计划，审计计划 `R6dnbH  
audit planning stage                                  审计计划阶段 1V:I}~\  
audit procedure                                审计程序 ,u_ Z0S M  
audit programme                               审计程序表，具体审计计划 2R];Pv  
audit report                                       审计报告 hU6oWm  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 &hu>yH>j  
audit report with a qualified opinion                 有保留意见的审计报告 @jY=b<  
audit report with an adverse opinion                否定意见的审计报告 a|eHo%Qt  
audit report with dual dates                      双重日期审计报告 TP{2q51yM  
audit reporting stage                                 审计报告阶段 FS^~e-A  
audit responsibility                                   审计责任 3>QkO.b  
audit results                                      审计结果 o&ETs) n|  
audit risk                                          审计风险 .W s\%S  
audit sampling                                          审计抽样 D1R$s*{  
audit sampling techniques                         审计抽样方法，审计抽样技术 :T )R ;E@  
audit strategies                                  审计策略 W`v$-o-  
audit summary                                         审计总结，审计小结 03H0(ku=  
audit team                                         审计小组 v6P2 v  
audit test                                    审计测试 5y8VA4L/o  
audit trail                                          审计轨迹 A <''x'\
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audit work                                        审计工作 nM
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audit working paper                                 审计工作底稿 sm"s2Ci=}  
audited financial statement                        审计会计报表，已审计财务报表 we8aqEomr  
Auditing Guidelines (the～)                      审计规范指南 l}SHR|7<  
auditing standards                             审计准则 );;UA6CD  
audit-oriented working paper                          (审计)业务类工作底稿 4i7+'F  
authorisation                                     授权 f~ wgMp.W0  
authorisation of transaction                       交易的授权 %'OY  
availability                                         可获得性 @ Fkhida  
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balance                                      余额；差额；平衡 }Xvm( ;  
balance sheet                                    资产负债表 8PR\a !"  
bank                                                 银行 nvQTJ4,,  
bank account                                    银行账户，银行户头  stQ_Ke  
bank statement                                 银行对账单 lhC hk7l  
barter transaction                              易货交易，以物换物交易 ^B:;uyG]M  
basis of audit                                    审计依据 1Li*n6tLX`  
basis of preparation                                (会计报表的)编制基础 $b(CN+#  
book of account                               账目，账簿 LU/;`In  
borrowing                                         借款，贷款，借债 T~L&c  
branch                                              分支，分支机构，分店 niqknqW<t  
brought forward                                (账户余额等的)承上年，承上期，承上页 ;SIWWuk  
budget                                              预算 J6Vx7  
building                                      建筑物；大楼 YPW UncV  
business conditions                                  业务情况，经营情况 ?4^ 0xGyE  
business licence                               (企业等的)营业执照 aW-6$=W  
business relation                                业务关系 2Qt!JXC  
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