[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 g j]8/~lr  
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审计词汇英汉对照 o?j8"^!7  
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ability to continue as a going concern               持续经营能力 -$I30.#  
acceptability                                     可接受性，可接受程度 2oRwDg&7|  
acceptable level of detection risk                     检查风险的可接受水平 %<[{zd1C-  
acceptance of engagement                       接受委托 `~"'\Hw  
accepting the engagement for the first time              首次接受委托 Z P6p>?DQ  
access to asset                                         对资产的接触 +"bi]^ \z  
according to                                     根据，依据，依照 udIm}jRA"  
account balance                                账户余额 n;$u%2t2  
account for                                       对……进行会计处理，核算；解释 ,J-|.ER->  
accounting                                        会计，会计学 j3T)gFP  
accounting advisory serve                        会计咨询服务 MI
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accounting firm                                 会计师事务所 MPy><J  
accounting information                      会计信息，会计资料 hvNK"^\p  
accounting period                             会计期间 h z{--  
accounting policies                                   会计政策 !E_|Zp]up  
accounting professional bodies                 会计职业组织，会计职业团体 .XiO92d9  
accounting records                                   会计记录 \_6  
accounting responsibility                           会计责任 D!/ 4u0m  
accounting service                             会计服务 (_CvN=A  
accounting standards                                会计准则 p@uHzu
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Accounting Standards for Business Enterprises       企业会计准则 n:) [%on  
accounting system                             会计系统 )b>misb/  
accounting treatment                                会计处理 &}7R\co3  
accuracy                                    准确性，精确性 0GeL">v,:=  
additional audit procedures                      追加审计程序 .=t:Uy  
addressee                                         收件人，收信人 )T^wc:  
Administration of State-owned Assets  (the～)     国有资产管理局 rqdN%=C  
administrative laws and regulations                 行政法规 ",Vx.LV  
adverse impact                                 不利影响，负面影响 j s"5{w&  
adverse opinion                                反对意见 OdY9g2y#m  
advisory group                                  咨询组，顾问组 F;h^o!W7r  
agency fee                                        代理费，代理费用 (w5cp!qW9J  
aggregate                                          总计，合计为…… :yJ ([  
alternation of document and record                 变造文件和记录 XM*5I4V  
alternative audit procedures                      替代审计程序，备选审计程序 v1X[/\;U  
amend                                              修改，修订 b7I0R;Zj  
amortisation                                      摊销 9+s&|XS*  
analytical capacity                             分析能力 L?N-uocT  
analytical procedures                               分析性程序 9#&H'mG  
annual financial statements                        年度会计报表，年度财务报表 QRBx}!:NZ#  
appendix                                          附录，附表 qQG? k~r  
applicable                                         适用的 4; CI<& S  
applicable laws and regulations                 适用的法规 qGEp 6b H  
application systems                                  应用系统 -l[$+Kw1S  
apply consistently                              一贯地执行，一贯地实施 nGYimRYO  
appropriate                                       适当的，合适的； S7nx4c2xK~  
征用，挪用 $qdynKK  
appropriate authorization                          适当的授权 >dm9YfQ  
appropriateness of audit evidence                    审计证据的适当性 <!UnH6J.b  
approval                                    批准，核准 ~n%Lo3RiP  
assertion                                    (会计报表上的)认定；确认 1E&S{.  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 C~@m6K  
asset                                                 资产，财产 Tq?Ai_  
asset restructuring                             资产重组 REK):(i7P  
assignment of duties                                 职责的划分 y_Urzgm(  
assistant                                     助理，助理人员 U4K ZPk  
associated company                                 联属公司，联营公司 0zSz[;A  
association                                        联合，结合；协会，社团 KA?%1s(kJ  
assumption                                       假设，假定 h4|}BGO  
at a given date                                         在某一特定时日 g
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attestation                                         鉴证，公证 Rk#'^}  
attestation service                             鉴证服务 (B\ UZb  
audit adjustment                                审计调整 jaKW[@<  
audit areas                                        审计领域 @P75f5p}<  
audit conclusion                                审计结论 42"nbJ  
audit effectiveness                             审计效果 R5^6Kwu  
audit efficiency                                  审计效率 Pvi2j&W84  
audit engagement letter                      审计业务约定书 .IdbaH _a  
audit evidence                                          审计证据 xRXvTNEg  
audit fee                                    审计费 7_l Wr  
audit files                                          审计档案 iCg%$h  
audit findings                                     审计中发现的事项 GPhhg  
audit implementation stage                        审计实施阶段 OQKg/1  
audit mark                                        审计标识
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audit materiality                                 审计重要性 ux(~+<k  
audit method                                     审计方法 Y)5O %@Rl  
audit objective                                         审计目标，审计目的 0NZ'(qf~9  
audit of financial statements                      会计报表审计，财务报表审计 W&|?8%"l]  
audit opinion                                     审计意见 MQN~I^v3  
audit period                                      被审计期间，被审计年度 fK+E5~vQ  
audit plan                                          审计计划 EwFq1~  
audit planning                                    编制审计计划，制定审计计划，审计计划 }s<;YC  
audit planning stage                                  审计计划阶段 i.)n#@M2  
audit procedure                                审计程序 "49dsKIOH  
audit programme                               审计程序表，具体审计计划 O$m &!J  
audit report                                       审计报告 s_f
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audit report with a disclaimer of opinion           拒绝表示意见审计报告 z|%Pi J,  
audit report with a qualified opinion                 有保留意见的审计报告 m+s*Io{Ip  
audit report with an adverse opinion                否定意见的审计报告 W7 Iy_>  
audit report with dual dates                      双重日期审计报告 xp95KxHHo  
audit reporting stage                                 审计报告阶段 .qZz'Eq[  
audit responsibility                                   审计责任 Zf!Q4a "  
audit results                                      审计结果 l$9k:#\FD  
audit risk                                          审计风险 r.zgLZ}3&V  
audit sampling                                          审计抽样 #.HnO_sK_  
audit sampling techniques                         审计抽样方法，审计抽样技术
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audit strategies                                  审计策略 uE9,N$\L_  
audit summary                                         审计总结，审计小结 hZ e{Ri  
audit team                                         审计小组 M3@qhEf?vk  
audit test                                    审计测试 ( s4W&
 
audit trail                                          审计轨迹 >(igVaZ>  
audit work                                        审计工作 e8xq`:4Y
 
audit working paper                                 审计工作底稿 ly*v|(S&  
audited financial statement                        审计会计报表，已审计财务报表 k@|px#k q  
Auditing Guidelines (the～)                      审计规范指南 [ R+M .5  
auditing standards                             审计准则 r.#r!.6 q  
audit-oriented working paper                          (审计)业务类工作底稿 1aRTvaG
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authorisation                                     授权 zE$HHY2ovi  
authorisation of transaction                       交易的授权 AJ*17w  
availability                                         可获得性 h?SRX_  
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balance                                      余额；差额；平衡 zqNzWX  
balance sheet                                    资产负债表 X0P +[.i  
bank                                                 银行 ]j/= x2p  
bank account                                    银行账户，银行户头 _h}(jEd!  
bank statement                                 银行对账单 Y3:HQ0w`|  
barter transaction                              易货交易，以物换物交易 t}h(j|  
basis of audit                                    审计依据 zytN leyc  
basis of preparation                                (会计报表的)编制基础 IP#vfM  
book of account                               账目，账簿 e3CFW_p  
borrowing                                         借款，贷款，借债 Sj(>G;  
branch                                              分支，分支机构，分店 MW rhVn{R  
brought forward                                (账户余额等的)承上年，承上期，承上页 >VIFQ\  
budget                                              预算 (b#M4ho*f  
building                                      建筑物；大楼 _yN5sLLyb  
business conditions                                  业务情况，经营情况 :h34mNU
 
business licence                               (企业等的)营业执照 %+j/nA1%S  
business relation                                业务关系 Fh)xm* u(  
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