[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 tb4^+&.GS  
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审计词汇英汉对照 L'w]O -86  
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ability to continue as a going concern               持续经营能力 ; !A=YXB  
acceptability                                     可接受性，可接受程度 @H8DGeM
 
acceptable level of detection risk                     检查风险的可接受水平 OT0IGsJ"'  
acceptance of engagement                       接受委托 oFGWI#]ts>  
accepting the engagement for the first time              首次接受委托 ?,i}Qr [Q  
access to asset                                         对资产的接触 ~=Q^]y,  
according to                                     根据，依据，依照 6Yl+IP];i  
account balance                                账户余额 pxn@rN#*  
account for                                       对……进行会计处理，核算；解释 adPd}rt;  
accounting                                        会计，会计学 *M/:W =,t  
accounting advisory serve                        会计咨询服务 X'U~g$"(+  
accounting firm                                 会计师事务所 M@o^V(j  
accounting information                      会计信息，会计资料 KP&xk13)  
accounting period                             会计期间 p-r[M5;-^Q  
accounting policies                                   会计政策 R?IRE91 :  
accounting professional bodies                 会计职业组织，会计职业团体 3 W%j^nM  
accounting records                                   会计记录 \ef:H&r  
accounting responsibility                           会计责任 BOWBD@y  
accounting service                             会计服务 CXi[$nF3  
accounting standards                                会计准则 5M/~|"xk  
Accounting Standards for Business Enterprises       企业会计准则 loC~wm%Ql  
accounting system                             会计系统 W>5[_d  
accounting treatment                                会计处理 5+Ao.3Xn  
accuracy                                    准确性，精确性 }|%1LL^pB  
additional audit procedures                      追加审计程序 53 -Owjpx  
addressee                                         收件人，收信人 |Sm/s;&c6  
Administration of State-owned Assets  (the～)     国有资产管理局 #;f50j!r  
administrative laws and regulations                 行政法规 AvP
PsN0  
adverse impact                                 不利影响，负面影响 F0~<p[9Nx  
adverse opinion                                反对意见 Mo5b @ [  
advisory group                                  咨询组，顾问组 MT7B'hd  
agency fee                                        代理费，代理费用 PQp =bX,  
aggregate                                          总计，合计为…… QIg'js$W  
alternation of document and record                 变造文件和记录 u
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alternative audit procedures                      替代审计程序，备选审计程序 b;%t*?t  
amend                                              修改，修订 &36SX<vZ  
amortisation                                      摊销 uaz!ze+  
analytical capacity                             分析能力 |B^Mj57DO  
analytical procedures                               分析性程序 2WTOu x
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annual financial statements                        年度会计报表，年度财务报表 Lx tgf2r  
appendix                                          附录，附表 C}(@cn `L  
applicable                                         适用的 xK_oV+  
applicable laws and regulations                 适用的法规 'uE;8.,  
application systems                                  应用系统 4v`IAR?&K;  
apply consistently                              一贯地执行，一贯地实施 GGf<9!:  
appropriate                                       适当的，合适的； \h_q]  
征用，挪用 h[&"KA  
appropriate authorization                          适当的授权 TDUY&1[  
appropriateness of audit evidence                    审计证据的适当性 =~k c7f{  
approval                                    批准，核准 ""Da2Md  
assertion                                    (会计报表上的)认定；确认 Mc<u?H  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 i")0 3b  
asset                                                 资产，财产 fvcS=nR
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asset restructuring                             资产重组 7}g4ePYag  
assignment of duties                                 职责的划分 L
SP p  
assistant                                     助理，助理人员 <N1wET-  
associated company                                 联属公司，联营公司 dFF
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association                                        联合，结合；协会，社团 l#`G4Vf  
assumption                                       假设，假定 IvT><8< G  
at a given date                                         在某一特定时日 o<G#%9j  
attestation                                         鉴证，公证 GB35ouE  
attestation service                             鉴证服务 b>Y{,`E3  
audit adjustment                                审计调整 fGO\f;P  
audit areas                                        审计领域 993f6  
audit conclusion                                审计结论 }f]Y^>-Ux  
audit effectiveness                             审计效果 OQ7 `n<I<)  
audit efficiency                                  审计效率 ! 5NuFLOf  
audit engagement letter                      审计业务约定书 ZZ7qSyBs?  
audit evidence                                          审计证据 __2<v?\  
audit fee                                    审计费 h%krA<G9  
audit files                                          审计档案 m1U:&{:^  
audit findings                                     审计中发现的事项 dH!z<~  
audit implementation stage                        审计实施阶段 ,/D}a3JD  
audit mark                                        审计标识 wWy;dma#  
audit materiality                                 审计重要性 m3gv %h  
audit method                                     审计方法 +.Ij%S[Px5  
audit objective                                         审计目标，审计目的 Zym6btc  
audit of financial statements                      会计报表审计，财务报表审计 %/"n(?$W  
audit opinion                                     审计意见 ;Mup@)!j  
audit period                                      被审计期间，被审计年度 sVK?sBs]  
audit plan                                          审计计划 USEb} M`  
audit planning                                    编制审计计划，制定审计计划，审计计划 iN[x *A|h  
audit planning stage                                  审计计划阶段 &CQO+Yr$l  
audit procedure                                审计程序 V`1,s~"q  
audit programme                               审计程序表，具体审计计划 -}9^$}PR  
audit report                                       审计报告 N,c!1:b  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 &cSVOsi  
audit report with a qualified opinion                 有保留意见的审计报告 @Fb1D"!  
audit report with an adverse opinion                否定意见的审计报告 %'yrIR  
audit report with dual dates                      双重日期审计报告 ?B1Zfu0  
audit reporting stage                                 审计报告阶段 pA~}_  
audit responsibility                                   审计责任 jYFJk&c  
audit results                                      审计结果 p
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audit risk                                          审计风险 I I+y  
audit sampling                                          审计抽样 W &IG,7tr  
audit sampling techniques                         审计抽样方法，审计抽样技术 m{/( 3  
audit strategies                                  审计策略 bI55G#1G  
audit summary                                         审计总结，审计小结 =FrB{Eu  
audit team                                         审计小组 qcS.=Cj?)  
audit test                                    审计测试 W<r<K=`5P  
audit trail                                          审计轨迹 Zd6ik&S   
audit work                                        审计工作 |QDoi[ *  
audit working paper                                 审计工作底稿 5e/YEDP  
audited financial statement                        审计会计报表，已审计财务报表 G}fBd  
Auditing Guidelines (the～)                      审计规范指南 <w{?b'/q  
auditing standards                             审计准则 YV<y-,Io  
audit-oriented working paper                          (审计)业务类工作底稿 dRX~eIw  
authorisation                                     授权 LE\=Y;%  
authorisation of transaction                       交易的授权 Uj):}xgi'  
availability                                         可获得性 UqOBr2UmG  
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balance                                      余额；差额；平衡 RpQeQM=  
balance sheet                                    资产负债表 #i[:oC6m:  
bank                                                 银行 DB5J3r81  
bank account                                    银行账户，银行户头 q 84*5-  
bank statement                                 银行对账单 {> YsrD C  
barter transaction                              易货交易，以物换物交易 ;
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basis of audit                                    审计依据 H~a ~'tm  
basis of preparation                                (会计报表的)编制基础 jYHnJ}<  
book of account                               账目，账簿 ^#HaH  
borrowing                                         借款，贷款，借债 dFm_"135  
branch                                              分支，分支机构，分店 p~ b4TRvA6  
brought forward                                (账户余额等的)承上年，承上期，承上页 ]JrD@ Vy  
budget                                              预算 @>)VQf8s1  
building                                      建筑物；大楼 ;xZ+1zmL0  
business conditions                                  业务情况，经营情况 RbAl_xK
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business licence                               (企业等的)营业执照 b=
,BLe\  
business relation                                业务关系 #ibwD:{  
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