[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 ]OKKR/:  
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审计词汇英汉对照 o%]b\Vl6  
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ability to continue as a going concern               持续经营能力 C\C*@9=&x  
acceptability                                     可接受性，可接受程度 x51p'bNy  
acceptable level of detection risk                     检查风险的可接受水平 <Vyl*a{%  
acceptance of engagement                       接受委托 vy5{Vm".4  
accepting the engagement for the first time              首次接受委托 w"Zws[pm]  
access to asset                                         对资产的接触 \@ZD.d#  
according to                                     根据，依据，依照 ,0Udz0  
account balance                                账户余额 m7>)p]]  
account for                                       对……进行会计处理，核算；解释 M#],#o*G  
accounting                                        会计，会计学 9 WoTo ,q  
accounting advisory serve                        会计咨询服务 **9[e[(X  
accounting firm                                 会计师事务所 [F *hjGLc}  
accounting information                      会计信息，会计资料 `a7b,d  
accounting period                             会计期间 ]a~gnz&1  
accounting policies                                   会计政策 sDHFZ:W  
accounting professional bodies                 会计职业组织，会计职业团体 ]Ah<kq2sk  
accounting records                                   会计记录 =snJ+yn!  
accounting responsibility                           会计责任 ~ebm,3?  
accounting service                             会计服务 = p2AK\  
accounting standards                                会计准则 }`$({\^w  
Accounting Standards for Business Enterprises       企业会计准则 ![%:X)?  
accounting system                             会计系统 A:sP%c;  
accounting treatment                                会计处理 v>Kv!OY:c  
accuracy                                    准确性，精确性 A sf]sU..  
additional audit procedures                      追加审计程序 y7R{6W_U>  
addressee                                         收件人，收信人 n)]u|qq  
Administration of State-owned Assets  (the～)     国有资产管理局 J72kjj&C  
administrative laws and regulations                 行政法规 jvE&%|Ngw  
adverse impact                                 不利影响，负面影响 kf",/?s2Z  
adverse opinion                                反对意见 [py/\zkn  
advisory group                                  咨询组，顾问组 ^j_t{h)W(0  
agency fee                                        代理费，代理费用 JHVesX  
aggregate                                          总计，合计为…… l=&Va+K  
alternation of document and record                 变造文件和记录 ^''3}<Ep  
alternative audit procedures                      替代审计程序，备选审计程序 h5H#xoCXp  
amend                                              修改，修订 /Q9iO&Vu  
amortisation                                      摊销 'khhn6itA  
analytical capacity                             分析能力 XlxB%  
analytical procedures                               分析性程序 V
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annual financial statements                        年度会计报表，年度财务报表 ?0+J"FH# W  
appendix                                          附录，附表 6k\8ulHw  
applicable                                         适用的 \9.@Tg8`  
applicable laws and regulations                 适用的法规 9[\$\l  
application systems                                  应用系统 TbR
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apply consistently                              一贯地执行，一贯地实施 ^w}BXVn  
appropriate                                       适当的，合适的； %LdFS~  
征用，挪用 oJ}$ /_  
appropriate authorization                          适当的授权 5fhe{d"si  
appropriateness of audit evidence                    审计证据的适当性 ?)c9!hR  
approval                                    批准，核准 G?yG|5.pU  
assertion                                    (会计报表上的)认定；确认 .sPa${  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 Je~Ybh  
asset                                                 资产，财产 ivl
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asset restructuring                             资产重组 h IUO=
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assignment of duties                                 职责的划分 #>\8m+h 9  
assistant                                     助理，助理人员 lLeN`{?  
associated company                                 联属公司，联营公司 7;:Uv=  
association                                        联合，结合；协会，社团 KA0_uty/T  
assumption                                       假设，假定 L/J)OJe\  
at a given date                                         在某一特定时日 W\yaovAt  
attestation                                         鉴证，公证 {W#VUB  
attestation service                             鉴证服务 ulnlRx  
audit adjustment                                审计调整 Wp$'#HhB  
audit areas                                        审计领域 *[['X%f  
audit conclusion                                审计结论 2SVJKX_V+  
audit effectiveness                             审计效果 [mI;>q  
audit efficiency                                  审计效率 {f)"F;]V  
audit engagement letter                      审计业务约定书 XFN4m
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audit evidence                                          审计证据 SA16Ng  
audit fee                                    审计费 Z\M8DZW8Y  
audit files                                          审计档案 iYxpIqWw  
audit findings                                     审计中发现的事项 |b: 91l  
audit implementation stage                        审计实施阶段 KF`@o@,  
audit mark                                        审计标识 7~Md6.FtM  
audit materiality                                 审计重要性 yY42+%P  
audit method                                     审计方法 HBnnIbEtF'  
audit objective                                         审计目标，审计目的 p8MPn>h<  
audit of financial statements                      会计报表审计，财务报表审计 1 9C=' TMS  
audit opinion                                     审计意见 iPPW_Q9x  
audit period                                      被审计期间，被审计年度 pO_L,~<  
audit plan                                          审计计划 L2 tSKw~  
audit planning                                    编制审计计划，制定审计计划，审计计划 :CAbGs:56  
audit planning stage                                  审计计划阶段 :vJ0Ypz-u  
audit procedure                                审计程序 U#!f^@&AB  
audit programme                               审计程序表，具体审计计划 ,] ,dOIOwn  
audit report                                       审计报告 f'<MDLl  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 &
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audit report with a qualified opinion                 有保留意见的审计报告 ta 66AE c9  
audit report with an adverse opinion                否定意见的审计报告 PKM8MY vo  
audit report with dual dates                      双重日期审计报告 S>pbplE  
audit reporting stage                                 审计报告阶段 YAf`Fnmw  
audit responsibility                                   审计责任 mxV0"$'Fm  
audit results                                      审计结果 `by\@xQ)  
audit risk                                          审计风险 Pb^Mc <j  
audit sampling                                          审计抽样 ,s,VOyr @F  
audit sampling techniques                         审计抽样方法，审计抽样技术 7 a}qnk%  
audit strategies                                  审计策略 -?$Hr\  
audit summary                                         审计总结，审计小结 0 ))W [  
audit team                                         审计小组 IaLCWvHX  
audit test                                    审计测试 <X_I`  
audit trail                                          审计轨迹 }XiV$[xHd  
audit work                                        审计工作 HsG
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audit working paper                                 审计工作底稿 ]dKLzW:l  
audited financial statement                        审计会计报表，已审计财务报表 ,1+)qv#|i  
Auditing Guidelines (the～)                      审计规范指南 >f$ >Odqe  
auditing standards                             审计准则 ED={OZD8  
audit-oriented working paper                          (审计)业务类工作底稿 uxd5XS  
authorisation                                     授权 _JjR= m  
authorisation of transaction                       交易的授权 SGREpOlJ+  
availability                                         可获得性 p=6 5L  
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balance                                      余额；差额；平衡 9_z u*  
balance sheet                                    资产负债表 jCMr[ G=  
bank                                                 银行
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bank account                                    银行账户，银行户头 [y}0X^9,E  
bank statement                                 银行对账单 #FBq8iJ  
barter transaction                              易货交易，以物换物交易 . (0'l@#fT  
basis of audit                                    审计依据 sacaL4[_<
 
basis of preparation                                (会计报表的)编制基础 yqm^4)Dp  
book of account                               账目，账簿 2,Og(_0>  
borrowing                                         借款，贷款，借债 Ck|3 DiRQ  
branch                                              分支，分支机构，分店 < d GGH  
brought forward                                (账户余额等的)承上年，承上期，承上页 a;Q.R  
budget                                              预算 :i&ZMH,O  
building                                      建筑物；大楼 '@ym-\,  
business conditions                                  业务情况，经营情况 JEK6Ms;)A  
business licence                               (企业等的)营业执照 w34& m  
business relation                                业务关系 >t,BNsWB  
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