[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 }0anssC  
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审计词汇英汉对照 +L'Cbv="  
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ability to continue as a going concern               持续经营能力 H}G 9gi  
acceptability                                     可接受性，可接受程度 d6[' [
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acceptable level of detection risk                     检查风险的可接受水平 j-**\.4a~  
acceptance of engagement                       接受委托 RR+kjK?  
accepting the engagement for the first time              首次接受委托 =Gzs+6A8  
access to asset                                         对资产的接触 #7'k'(  
according to                                     根据，依据，依照 |1A0YjOD  
account balance                                账户余额 !Z\Gv1  
account for                                       对……进行会计处理，核算；解释 0n
2H7}Uq  
accounting                                        会计，会计学 rf
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accounting advisory serve                        会计咨询服务 _fY9u2Y  
accounting firm                                 会计师事务所 "PN4{"`V  
accounting information                      会计信息，会计资料 pnp8`\cIH  
accounting period                             会计期间 jwLZC  
accounting policies                                   会计政策 8:S+*J[gSn  
accounting professional bodies                 会计职业组织，会计职业团体 < -W8  
accounting records                                   会计记录 C|IHRw`[  
accounting responsibility                           会计责任 u ]O}Ub`  
accounting service                             会计服务 k}nGgd6XD  
accounting standards                                会计准则 owA8hGF  
Accounting Standards for Business Enterprises       企业会计准则 `\"<%CCe  
accounting system                             会计系统 3 i>NKS  
accounting treatment                                会计处理 r9M3rj]  
accuracy                                    准确性，精确性 _s0
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additional audit procedures                      追加审计程序 "0 %fR"  
addressee                                         收件人，收信人 }dMX1e1h8  
Administration of State-owned Assets  (the～)     国有资产管理局 90iveb21}  
administrative laws and regulations                 行政法规 s.;'-oA  
adverse impact                                 不利影响，负面影响 qj:[NPwaM  
adverse opinion                                反对意见 [hot,\+f  
advisory group                                  咨询组，顾问组 %r
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agency fee                                        代理费，代理费用 "'Gq4<&y  
aggregate                                          总计，合计为…… rB]2qk`/'  
alternation of document and record                 变造文件和记录 pnx^a}|px  
alternative audit procedures                      替代审计程序，备选审计程序 g n.)_  
amend                                              修改，修订 wxJ"{(;  
amortisation                                      摊销 $gYGnh_,Q  
analytical capacity                             分析能力 vyWx{@  
analytical procedures                               分析性程序 37?X@@Z=  
annual financial statements                        年度会计报表，年度财务报表 5$>buYF  
appendix                                          附录，附表 Dt7z<1-)l  
applicable                                         适用的 SCMvq?9  
applicable laws and regulations                 适用的法规 !UPB4I  
application systems                                  应用系统 k^;/@:  
apply consistently                              一贯地执行，一贯地实施 6nsb)7a  
appropriate                                       适当的，合适的； u-jc8W`Zd  
征用，挪用 D(|+z-}M  
appropriate authorization                          适当的授权 ABp8PD  
appropriateness of audit evidence                    审计证据的适当性 ^e_uprZWm  
approval                                    批准，核准 3@O/#CP+  
assertion                                    (会计报表上的)认定；确认 z.)*/HGJm  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 }LX!dDuwA  
asset                                                 资产，财产 uhaHY`w  
asset restructuring                             资产重组 9)=bBQyr:  
assignment of duties                                 职责的划分 :TKx>~`  
assistant                                     助理，助理人员 ,+v(?5[6  
associated company                                 联属公司，联营公司 Q (gA:aQ  
association                                        联合，结合；协会，社团 #7:ah  
assumption                                       假设，假定 In:V.'D/>t  
at a given date                                         在某一特定时日 fn7?g  
attestation                                         鉴证，公证 mrG#ox4$  
attestation service                             鉴证服务 wpQp1){%Q  
audit adjustment                                审计调整 n) HV:8j~  
audit areas                                        审计领域 &ID
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audit conclusion                                审计结论 g.;2N9  
audit effectiveness                             审计效果 C~.\2D`zy  
audit efficiency                                  审计效率 $5\sV48f  
audit engagement letter                      审计业务约定书 h;#^?v!+  
audit evidence                                          审计证据 ]JmE(Y1(1  
audit fee                                    审计费 ?uP5("c  
audit files                                          审计档案 =\i%,YY  
audit findings                                     审计中发现的事项  \oGU6h<  
audit implementation stage                        审计实施阶段 U_Mag(^-  
audit mark                                        审计标识 vt(
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audit materiality                                 审计重要性 qn{9vr  
audit method                                     审计方法 SjA'<ZX>TM  
audit objective                                         审计目标，审计目的 UF89gG4  
audit of financial statements                      会计报表审计，财务报表审计 Ho&f[T (  
audit opinion                                     审计意见 |L}tAS`8  
audit period                                      被审计期间，被审计年度 ]*)l_mut7  
audit plan                                          审计计划 0oi.k;  
audit planning                                    编制审计计划，制定审计计划，审计计划 |vG?H#y  
audit planning stage                                  审计计划阶段 D^];6\=.i  
audit procedure                                审计程序 *U8,Q]gS  
audit programme                               审计程序表，具体审计计划 37tJ6R6[  
audit report                                       审计报告 mL;oR4{  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 [V;u7Z\r-  
audit report with a qualified opinion                 有保留意见的审计报告 ]D2d=\  
audit report with an adverse opinion                否定意见的审计报告 qI74a F  
audit report with dual dates                      双重日期审计报告 pf yJL?_%  
audit reporting stage                                 审计报告阶段 w; f LnEz_  
audit responsibility                                   审计责任 6*|EB|%n  
audit results                                      审计结果 mv$gL  
audit risk                                          审计风险 3_i29ghv  
audit sampling                                          审计抽样 A&-2f]L tl  
audit sampling techniques                         审计抽样方法，审计抽样技术 j/ARTaO1]"  
audit strategies                                  审计策略 %(\et%[]  
audit summary                                         审计总结，审计小结 FiXE0ZI$0q  
audit team                                         审计小组 nU2w\(3|  
audit test                                    审计测试 AuBBSk8($  
audit trail                                          审计轨迹 (ze
9-!%  
audit work                                        审计工作 ;__k*<+{.  
audit working paper                                 审计工作底稿 ?xQm_ 91X^  
audited financial statement                        审计会计报表，已审计财务报表 tjne[p  
Auditing Guidelines (the～)                      审计规范指南 v//Drj  
auditing standards                             审计准则 @zt"Y~9i  
audit-oriented working paper                          (审计)业务类工作底稿 Jep/%cT$w  
authorisation                                     授权 o6:]Hvqjr  
authorisation of transaction                       交易的授权 "p>kiNu  
availability                                         可获得性 mGw*6kOIS  
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balance                                      余额；差额；平衡 u+pZ<Bb  
balance sheet                                    资产负债表 =%[vHQ\%  
bank                                                 银行 $JK,9G[Vu  
bank account                                    银行账户，银行户头 [zCKJR  
bank statement                                 银行对账单 gm: xtN  
barter transaction                              易货交易，以物换物交易 uUv^]B 8GM  
basis of audit                                    审计依据 0v3
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basis of preparation                                (会计报表的)编制基础 ZYTBc#f  
book of account                               账目，账簿 Ui"3'OU'  
borrowing                                         借款，贷款，借债 {^R"V ,)  
branch                                              分支，分支机构，分店 EPEn"{;U  
brought forward                                (账户余额等的)承上年，承上期，承上页 \LM{.gzT  
budget                                              预算 _+0c<'  
building                                      建筑物；大楼 TSRl@QVy  
business conditions                                  业务情况，经营情况 S^5Qhv  
business licence                               (企业等的)营业执照
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business relation                                业务关系 R\u5!M$::  
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