[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 4I5Y,g{6+  
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审计词汇英汉对照 ?b5^  
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ability to continue as a going concern               持续经营能力 ~.lPEA %%  
acceptability                                     可接受性，可接受程度 h3@v+Z<}  
acceptable level of detection risk                     检查风险的可接受水平 m9}P9?  
acceptance of engagement                       接受委托 @!d{bQd,  
accepting the engagement for the first time              首次接受委托 eGbG
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access to asset                                         对资产的接触 S`m]f5u|  
according to                                     根据，依据，依照 !_Z&a  
account balance                                账户余额 5.J.RE"M  
account for                                       对……进行会计处理，核算；解释 jOD?|tK&  
accounting                                        会计，会计学 "Os_vlapHo  
accounting advisory serve                        会计咨询服务 zs#@j v$  
accounting firm                                 会计师事务所 ges J/I  
accounting information                      会计信息，会计资料 26x[X.C:  
accounting period                             会计期间 >~+ELVB&  
accounting policies                                   会计政策 %C_HXr@  
accounting professional bodies                 会计职业组织，会计职业团体 %BB%pC  
accounting records                                   会计记录 eO[b1]WLP  
accounting responsibility                           会计责任 n>U5R_T  
accounting service                             会计服务 2jCfT>`3  
accounting standards                                会计准则 gr-OHeid  
Accounting Standards for Business Enterprises       企业会计准则 mXfXO*Cnp  
accounting system                             会计系统 6Sn.I1Wy  
accounting treatment                                会计处理 N_q|\S>t/  
accuracy                                    准确性，精确性 tcog'nAz  
additional audit procedures                      追加审计程序 8BNi1Qn$  
addressee                                         收件人，收信人 {3vNPQJ  
Administration of State-owned Assets  (the～)     国有资产管理局 l0i^uMS  
administrative laws and regulations                 行政法规 pIKP XqA  
adverse impact                                 不利影响，负面影响 F`]2O:[  
adverse opinion                                反对意见 ay F\nk4b  
advisory group                                  咨询组，顾问组 ZO$%[ ftb  
agency fee                                        代理费，代理费用 ?#UO./"  
aggregate                                          总计，合计为…… G[q$QB+  
alternation of document and record                 变造文件和记录 5bpEYW+  
alternative audit procedures                      替代审计程序，备选审计程序 CF5`-wj/#  
amend                                              修改，修订 (7=9++uU  
amortisation                                      摊销 (Px OE  
analytical capacity                             分析能力 W#3Q ^Z?  
analytical procedures                               分析性程序 R@k &SlL'`  
annual financial statements                        年度会计报表，年度财务报表 by/jYg)+  
appendix                                          附录，附表 G+\GaY[  
applicable                                         适用的 q;)JISf.  
applicable laws and regulations                 适用的法规 %z4Nl$\  
application systems                                  应用系统 B~Xw[q  
apply consistently                              一贯地执行，一贯地实施 8 uwq-/$  
appropriate                                       适当的，合适的； <B8!.|19  
征用，挪用 %&t<K3&Yh  
appropriate authorization                          适当的授权 aPbE;" f  
appropriateness of audit evidence                    审计证据的适当性 PBkt~=j  
approval                                    批准，核准 &H:(z4/  
assertion                                    (会计报表上的)认定；确认 `$aZ0+  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 '$z IbQ:  
asset                                                 资产，财产 "o} +Ciul  
asset restructuring                             资产重组 S\!ana])
 
assignment of duties                                 职责的划分 #"iu|D  
assistant                                     助理，助理人员 9|CN8x-  
associated company                                 联属公司，联营公司 l3F6AlPql  
association                                        联合，结合；协会，社团 3y8G?LL/[7  
assumption                                       假设，假定 l$bu%SZ  
at a given date                                         在某一特定时日 >]5P 3\AQV  
attestation                                         鉴证，公证 >>fH{/l  
attestation service                             鉴证服务 F;0}x;:>  
audit adjustment                                审计调整 ?o#%Xs  
audit areas                                        审计领域 +@iA;
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audit conclusion                                审计结论 :@A9](gI  
audit effectiveness                             审计效果 zi*R`;_`,  
audit efficiency                                  审计效率 H-fX(9  
audit engagement letter                      审计业务约定书 yFlm[K5YD  
audit evidence                                          审计证据 ^\&e:Nkh  
audit fee                                    审计费 ':m,)G5&  
audit files                                          审计档案 PGV/ h  
audit findings                                     审计中发现的事项 mk+B9?;cF-  
audit implementation stage                        审计实施阶段 2n"V}p>8i#  
audit mark                                        审计标识 +
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audit materiality                                 审计重要性 i3'9
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audit method                                     审计方法 k4y'b  
audit objective                                         审计目标，审计目的 i5?q,_
 
audit of financial statements                      会计报表审计，财务报表审计 ]R9HyCl&a6  
audit opinion                                     审计意见 _#8RSr8'y  
audit period                                      被审计期间，被审计年度 +<3XJ7D  
audit plan                                          审计计划 ' x35=@  
audit planning                                    编制审计计划，制定审计计划，审计计划 +8Ymw:D7a  
audit planning stage                                  审计计划阶段 /9pwZ%:<  
audit procedure                                审计程序 @>>~CZ` l  
audit programme                               审计程序表，具体审计计划 3Xy-r=N.l  
audit report                                       审计报告 3c6b6  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 0- yp,G  
audit report with a qualified opinion                 有保留意见的审计报告 } .y 1;.  
audit report with an adverse opinion                否定意见的审计报告 HqD^B[
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audit report with dual dates                      双重日期审计报告 YRN06*hS  
audit reporting stage                                 审计报告阶段 @Y<bwv  
audit responsibility                                   审计责任 v"XGCi91L  
audit results                                      审计结果 T\j{Bi5 \J  
audit risk                                          审计风险 !SdS E^lz`  
audit sampling                                          审计抽样 % *INT  
audit sampling techniques                         审计抽样方法，审计抽样技术 nWYN Np?h  
audit strategies                                  审计策略 O%KsD[W;  
audit summary                                         审计总结，审计小结 Y^}Z>  
audit team                                         审计小组 OO*zhGD;[  
audit test                                    审计测试 p(`6hWx  
audit trail                                          审计轨迹 E
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audit work                                        审计工作 k" PayyAC  
audit working paper                                 审计工作底稿 9V@V6TvW>&  
audited financial statement                        审计会计报表，已审计财务报表 2:7zG"$  
Auditing Guidelines (the～)                      审计规范指南 dS!:JO27  
auditing standards                             审计准则 RA'M8:$  
audit-oriented working paper                          (审计)业务类工作底稿 :hFIl0$,"3  
authorisation                                     授权 5aZ2j26  
authorisation of transaction                       交易的授权 ![_*(8v}S  
availability                                         可获得性 :AF =<X*5  
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balance                                      余额；差额；平衡 ';jYO
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balance sheet                                    资产负债表 @As[k2  
bank                                                 银行 RcM /!,B  
bank account                                    银行账户，银行户头 :xv!N*Le  
bank statement                                 银行对账单 v|%Z+w  
barter transaction                              易货交易，以物换物交易 6ZG+ZHUC&  
basis of audit                                    审计依据 >dG;w
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basis of preparation                                (会计报表的)编制基础 W~~7C,!  
book of account                               账目，账簿 W= Mb  
borrowing                                         借款，贷款，借债 QWSTR\!  
branch                                              分支，分支机构，分店 > BY&,4r  
brought forward                                (账户余额等的)承上年，承上期，承上页 9m<jcxla$  
budget                                              预算 9~m h@Kgv  
building                                      建筑物；大楼 Q$1bWUS&  
business conditions                                  业务情况，经营情况 G{ sOR  
business licence                               (企业等的)营业执照 v99B7VH4  
business relation                                业务关系 UA8GL D9  
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