[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 9=6BQ`u  
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审计词汇英汉对照 82+2PE{  
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ability to continue as a going concern               持续经营能力 T`j{2  
acceptability                                     可接受性，可接受程度 wj0_X;L  
acceptable level of detection risk                     检查风险的可接受水平 6< -Cpc  
acceptance of engagement                       接受委托 yK9EH
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accepting the engagement for the first time              首次接受委托 0~_I9|FN  
access to asset                                         对资产的接触 q&3(yhx  
according to                                     根据，依据，依照 ^~TE$i<  
account balance                                账户余额 9bRUN<  
account for                                       对……进行会计处理，核算；解释 =aQlT*n%3  
accounting                                        会计，会计学 w(Tr,BFF  
accounting advisory serve                        会计咨询服务
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accounting firm                                 会计师事务所 S76MY&Vx23  
accounting information                      会计信息，会计资料 )mI>2<Z!  
accounting period                             会计期间 IY[qWs  
accounting policies                                   会计政策 
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accounting professional bodies                 会计职业组织，会计职业团体 yn@wce  
accounting records                                   会计记录 ToKG;Ff4b  
accounting responsibility                           会计责任 o(> #}[N}  
accounting service                             会计服务 ?IS[2 v$  
accounting standards                                会计准则 C8qSoO4Z  
Accounting Standards for Business Enterprises       企业会计准则 !
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accounting system                             会计系统 z19%!k  
accounting treatment                                会计处理 $%ND5u
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accuracy                                    准确性，精确性 \+/ciPzA-  
additional audit procedures                      追加审计程序 xL<c/B`-:  
addressee                                         收件人，收信人 E@)'Z6r1  
Administration of State-owned Assets  (the～)     国有资产管理局 *81/q8Az  
administrative laws and regulations                 行政法规 Voq/0,d  
adverse impact                                 不利影响，负面影响 t>LSP$  
adverse opinion                                反对意见 /pU`-  
advisory group                                  咨询组，顾问组 w8N1-D42  
agency fee                                        代理费，代理费用 m~W[,7NE0&  
aggregate                                          总计，合计为…… z<^LY]  
alternation of document and record                 变造文件和记录 x./"SQ=R+  
alternative audit procedures                      替代审计程序，备选审计程序 iqB%sIP  
amend                                              修改，修订 W?!rqo2SP  
amortisation                                      摊销 9C Ki$L  
analytical capacity                             分析能力 ?dv-`)S&  
analytical procedures                               分析性程序 6@47%%,}  
annual financial statements                        年度会计报表，年度财务报表 5A5t
 
appendix                                          附录，附表 8yDsl  
applicable                                         适用的 lfd-!(tXD  
applicable laws and regulations                 适用的法规 c05-1  
application systems                                  应用系统 z?VjlA(X  
apply consistently                              一贯地执行，一贯地实施 Z5P4 H  
appropriate                                       适当的，合适的； &w`Ho)P  
征用，挪用 G;pmR^  
appropriate authorization                          适当的授权 *}Gys/\!S  
appropriateness of audit evidence                    审计证据的适当性 PBEi"`i  
approval                                    批准，核准 =oiz@Q@H  
assertion                                    (会计报表上的)认定；确认 T*C F5S  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 0"TPY(n  
asset                                                 资产，财产 car|&b
 
asset restructuring                             资产重组 'L9hM.+  
assignment of duties                                 职责的划分 qkp0'f*}  
assistant                                     助理，助理人员 =(P$P   
associated company                                 联属公司，联营公司 umAO&S.+M  
association                                        联合，结合；协会，社团 *V+,X  
assumption                                       假设，假定 -k2|` t _  
at a given date                                         在某一特定时日 m#O; 1/P  
attestation                                         鉴证，公证 2 w! 0$  
attestation service                             鉴证服务 &%)F5PT  
audit adjustment                                审计调整 #D?w,<_8,  
audit areas                                        审计领域 BNb_i H  
audit conclusion                                审计结论 |f1^&97=+  
audit effectiveness                             审计效果 c(b`eUOO  
audit efficiency                                  审计效率 9jx>&MnWs  
audit engagement letter                      审计业务约定书 7i02M~*uS  
audit evidence                                          审计证据 8I#^qr5  
audit fee                                    审计费 W >}T$a}\  
audit files                                          审计档案 KyP@ hhj  
audit findings                                     审计中发现的事项 vflC{,{=k>  
audit implementation stage                        审计实施阶段 7(C)vtEO:  
audit mark                                        审计标识 +!nf?5;  
audit materiality                                 审计重要性 iyUn xqP  
audit method                                     审计方法 Z0'LD <  
audit objective                                         审计目标，审计目的 eAjR(\f>  
audit of financial statements                      会计报表审计，财务报表审计 iYw1{U  
audit opinion                                     审计意见 b KDD29  
audit period                                      被审计期间，被审计年度 u}_
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audit plan                                          审计计划 %Q.M& U  
audit planning                                    编制审计计划，制定审计计划，审计计划 "A~D(1K  
audit planning stage                                  审计计划阶段 on5\rY<I:@  
audit procedure                                审计程序 'dzbeTJD5  
audit programme                               审计程序表，具体审计计划 K$:btWSm  
audit report                                       审计报告 #u\~AO?h  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 4 CiRh  
audit report with a qualified opinion                 有保留意见的审计报告 Rp:I&f$Hk/  
audit report with an adverse opinion                否定意见的审计报告 W>&*.3{
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audit report with dual dates                      双重日期审计报告 g1y@z8Z{  
audit reporting stage                                 审计报告阶段 Yb[)ETf^  
audit responsibility                                   审计责任 10r!p:D  
audit results                                      审计结果 @(N} {om  
audit risk                                          审计风险 86?~N  
audit sampling                                          审计抽样 L>hLYIW  
audit sampling techniques                         审计抽样方法，审计抽样技术 e8xNZG;  
audit strategies                                  审计策略 ft0d5n!ui4  
audit summary                                         审计总结，审计小结 Qn-nO_JL  
audit team                                         审计小组 j!;E >`g  
audit test                                    审计测试 >lek@euqw  
audit trail                                          审计轨迹 _ogN  
audit work                                        审计工作 m@ L>6;*  
audit working paper                                 审计工作底稿 )MoHY  
audited financial statement                        审计会计报表，已审计财务报表 gF2 93Ez  
Auditing Guidelines (the～)                      审计规范指南 +R{~%ZTK  
auditing standards                             审计准则 [{&OcEf  
audit-oriented working paper                          (审计)业务类工作底稿 VtU2&  
authorisation                                     授权 k{|>!(Ax  
authorisation of transaction                       交易的授权 W4(  
availability                                         可获得性 R@>^t4#_Q0  
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balance                                      余额；差额；平衡 L UpkO  
balance sheet                                    资产负债表 &H}Xk!q5b^  
bank                                                 银行 U!BZsVx  
bank account                                    银行账户，银行户头 +~ Y.m8  
bank statement                                 银行对账单 Zk|PQfi+  
barter transaction                              易货交易，以物换物交易 |A0U3$S=  
basis of audit                                    审计依据 AxO.adQE%  
basis of preparation                                (会计报表的)编制基础 2sEG#/Y=  
book of account                               账目，账簿 &=T>($3r94  
borrowing                                         借款，贷款，借债 @cx#'  
branch                                              分支，分支机构，分店 W!=ur,F+  
brought forward                                (账户余额等的)承上年，承上期，承上页 >*+n`"6  
budget                                              预算 *`Ge8?qC  
building                                      建筑物；大楼 @.G;dL.f{  
business conditions                                  业务情况，经营情况 ! 8Ro5),  
business licence                               (企业等的)营业执照 889^P`Q5  
business relation                                业务关系 x%W~@_  
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