[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 aP%2CP~_P  
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审计词汇英汉对照 7g}lg
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ability to continue as a going concern               持续经营能力 ;^q@w  
acceptability                                     可接受性，可接受程度 6/m|Sg.m  
acceptable level of detection risk                     检查风险的可接受水平 yA8e"$  
acceptance of engagement                       接受委托 I.f)rMl+h  
accepting the engagement for the first time              首次接受委托 Rn(vG-xQ  
access to asset                                         对资产的接触 ;^9Ao>(?y  
according to                                     根据，依据，依照 lzQmD/ i*  
account balance                                账户余额 BI'}  
account for                                       对……进行会计处理，核算；解释 E|(T (4;  
accounting                                        会计，会计学 Ag 3[Nu1  
accounting advisory serve                        会计咨询服务 &i&k 4  
accounting firm                                 会计师事务所 hPs7mnSW  
accounting information                      会计信息，会计资料
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accounting period                             会计期间 R. sRH/6  
accounting policies                                   会计政策 p7UdZOi2  
accounting professional bodies                 会计职业组织，会计职业团体 K0|8h!WF+  
accounting records                                   会计记录 1}moT#  
accounting responsibility                           会计责任 vtvF)jlX  
accounting service                             会计服务 kE H(\3,l  
accounting standards                                会计准则 (vq0Gl  
Accounting Standards for Business Enterprises       企业会计准则  k3[%pS  
accounting system                             会计系统 8i H'cX  
accounting treatment                                会计处理 :x36^{7  
accuracy                                    准确性，精确性 gWxpGW^eZ~  
additional audit procedures                      追加审计程序 XYJ7k7zc+Y  
addressee                                         收件人，收信人 F~;G[6}  
Administration of State-owned Assets  (the～)     国有资产管理局 Hm>M}MF3  
administrative laws and regulations                 行政法规 or?@Ti;  
adverse impact                                 不利影响，负面影响 #J1vN]g  
adverse opinion                                反对意见 {*gO1TZt9  
advisory group                                  咨询组，顾问组 C #A sA  
agency fee                                        代理费，代理费用 0b)^#+  
aggregate                                          总计，合计为…… qSB]Zm<  
alternation of document and record                 变造文件和记录 ze+_iQ5  
alternative audit procedures                      替代审计程序，备选审计程序 &n_aMZ;  
amend                                              修改，修订 ?-40bb  
amortisation                                      摊销 zYCrfr  
analytical capacity                             分析能力 wT;3>%Mtr  
analytical procedures                               分析性程序 O5:?nD  
annual financial statements                        年度会计报表，年度财务报表 s*"Yi~
  
appendix                                          附录，附表 v8 Q/DJ~  
applicable                                         适用的 83 O+`f  
applicable laws and regulations                 适用的法规 DB1GW,  
application systems                                  应用系统 D(EY"s37  
apply consistently                              一贯地执行，一贯地实施 [I4:R_\  
appropriate                                       适当的，合适的； X2X.&^  
征用，挪用 IO,ddVO  
appropriate authorization                          适当的授权 svt%UE|_:$  
appropriateness of audit evidence                    审计证据的适当性 9ANC,+0p  
approval                                    批准，核准 PNm WZW*  
assertion                                    (会计报表上的)认定；确认 b)7uz>I  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 K+9oV[DMs  
asset                                                 资产，财产 Who7{|M\'  
asset restructuring                             资产重组 OQ[E-%v1 R  
assignment of duties                                 职责的划分 t<_Jx<{2  
assistant                                     助理，助理人员 wv.FL$f[@  
associated company                                 联属公司，联营公司 80PlbUBb!  
association                                        联合，结合；协会，社团 
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assumption                                       假设，假定 I) mP?  
at a given date                                         在某一特定时日 ?^F*M#%?  
attestation                                         鉴证，公证 (&n4^tJ+_  
attestation service                             鉴证服务 W<J".2D  
audit adjustment                                审计调整 W/z\j/Rgc  
audit areas                                        审计领域 Oeua<,]Z~  
audit conclusion                                审计结论 oSmv  (O  
audit effectiveness                             审计效果 Y^zL}@  
audit efficiency                                  审计效率 n5nV461U  
audit engagement letter                      审计业务约定书 %Pr PCT  
audit evidence                                          审计证据 "qL4D4  
audit fee                                    审计费 1!u}~E_  
audit files                                          审计档案 KfC8~{O-  
audit findings                                     审计中发现的事项 @]*b$6tt  
audit implementation stage                        审计实施阶段 bU`Ih# q  
audit mark                                        审计标识 1-_op!N  
audit materiality                                 审计重要性 :K%{?y  
audit method                                     审计方法 8a>SC$8"  
audit objective                                         审计目标，审计目的 o@/xPo|  
audit of financial statements                      会计报表审计，财务报表审计 O!^; mhy"  
audit opinion                                     审计意见 VE]6wwV
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audit period                                      被审计期间，被审计年度 n+;vjVS%  
audit plan                                          审计计划 q8sb n  
audit planning                                    编制审计计划，制定审计计划，审计计划 S0LszW)e  
audit planning stage                                  审计计划阶段 Z^#]#f  
audit procedure                                审计程序 +.@c{5J<  
audit programme                               审计程序表，具体审计计划 "K?Q  
audit report                                       审计报告 Ar zDI{1  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 h /<=u9J  
audit report with a qualified opinion                 有保留意见的审计报告 %>y;zqZIU  
audit report with an adverse opinion                否定意见的审计报告 1b3(  
audit report with dual dates                      双重日期审计报告 wqy^8N[K]  
audit reporting stage                                 审计报告阶段 ~HmxEk9  
audit responsibility                                   审计责任 % l7fR
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audit results                                      审计结果 =yqHC<8:  
audit risk                                          审计风险 l>&sIX  
audit sampling                                          审计抽样 i8~r  
audit sampling techniques                         审计抽样方法，审计抽样技术 <9ifPSvJ  
audit strategies                                  审计策略 PAZ$_eSK6  
audit summary                                         审计总结，审计小结 l l<mE,  
audit team                                         审计小组 /\E [  
audit test                                    审计测试 )acV-+{  
audit trail                                          审计轨迹 Zw$ OKU  
audit work                                        审计工作 +\`rmI  
audit working paper                                 审计工作底稿 <I2z&  
audited financial statement                        审计会计报表，已审计财务报表 _k2w(ew?  
Auditing Guidelines (the～)                      审计规范指南 J%Mnjk^_\S  
auditing standards                             审计准则 3KcaT5(&  
audit-oriented working paper                          (审计)业务类工作底稿 ;h~er6&  
authorisation                                     授权 1R*=.i%W  
authorisation of transaction                       交易的授权 Y=2Un).&  
availability                                         可获得性 nl n OwyMJ  
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balance                                      余额；差额；平衡 E4HU 'y~  
balance sheet                                    资产负债表 $|a;~m>  
bank                                                 银行 :a3xvN-l  
bank account                                    银行账户，银行户头 SW9fE:v  
bank statement                                 银行对账单  t;47(U  
barter transaction                              易货交易，以物换物交易 9y~"|t  
basis of audit                                    审计依据 qLjT.7 .x  
basis of preparation                                (会计报表的)编制基础 w sY}JT  
book of account                               账目，账簿 Acu@[I^  
borrowing                                         借款，贷款，借债 K)[8 H~Lm  
branch                                              分支，分支机构，分店 HI!4  
brought forward                                (账户余额等的)承上年，承上期，承上页 C6QbBo  
budget                                              预算 'M/([|@  
building                                      建筑物；大楼 C;qMw-*F  
business conditions                                  业务情况，经营情况 yA;W/I4  
business licence                               (企业等的)营业执照 ZK!A#Jm{  
business relation                                业务关系 -]XP2}#d  
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