[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 c;:">NR  
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审计词汇英汉对照 z-EwXE  
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ability to continue as a going concern               持续经营能力 q"gqO%Wb|  
acceptability                                     可接受性，可接受程度 EMVk:Vt]  
acceptable level of detection risk                     检查风险的可接受水平 _GVE^yW~ z  
acceptance of engagement                       接受委托 B.89_!/:p  
accepting the engagement for the first time              首次接受委托 tigT@!`$Y  
access to asset                                         对资产的接触 o&(wg(Rv  
according to                                     根据，依据，依照 YBb)/ZghY  
account balance                                账户余额 k:b/Gq`  
account for                                       对……进行会计处理，核算；解释 T n"e  
accounting                                        会计，会计学 j$3rJA%rN  
accounting advisory serve                        会计咨询服务 V]79 vC  
accounting firm                                 会计师事务所 ^4c,U9J=  
accounting information                      会计信息，会计资料 HXQ e \r  
accounting period                             会计期间 '3A+"k-}mh  
accounting policies                                   会计政策 ,N53Iic  
accounting professional bodies                 会计职业组织，会计职业团体
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accounting records                                   会计记录 y }\r#"Z`  
accounting responsibility                           会计责任 \7pipde  
accounting service                             会计服务 K&=D-50%  
accounting standards                                会计准则 n[!
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Accounting Standards for Business Enterprises       企业会计准则 '.?^uM  
accounting system                             会计系统 7;&(}  
accounting treatment                                会计处理 H2_/, n  
accuracy                                    准确性，精确性 # ;K,,ku x  
additional audit procedures                      追加审计程序 RFw(]o,9cR  
addressee                                         收件人，收信人 Pm4e8b  
Administration of State-owned Assets  (the～)     国有资产管理局 "`pNH'  
administrative laws and regulations                 行政法规 aF!Ex  
adverse impact                                 不利影响，负面影响 Q"40#RFA  
adverse opinion                                反对意见 )2xE z  
advisory group                                  咨询组，顾问组 pmD4j8F_  
agency fee                                        代理费，代理费用 JPEIT  
aggregate                                          总计，合计为…… P0^c?s"I  
alternation of document and record                 变造文件和记录 R (G2qi  
alternative audit procedures                      替代审计程序，备选审计程序 o]Gguw5W{  
amend                                              修改，修订 Kx~$Bor_!  
amortisation                                      摊销 \[yr=X  
analytical capacity                             分析能力 2d* _Qq1  
analytical procedures                               分析性程序 i3#'*7f%j  
annual financial statements                        年度会计报表，年度财务报表 ~g6"'Cya?k  
appendix                                          附录，附表 k<H%vg>{~s  
applicable                                         适用的 2nv[1@M  
applicable laws and regulations                 适用的法规 )l&D]3$6K  
application systems                                  应用系统 %SAw;ZtQ:  
apply consistently                              一贯地执行，一贯地实施 bNGCOj  
appropriate                                       适当的，合适的； Gqb])gXpl  
征用，挪用 vA=Z=8  
appropriate authorization                          适当的授权 .20V 3  
appropriateness of audit evidence                    审计证据的适当性 #ly@;!M  
approval                                    批准，核准 F$Hx`hoy  
assertion                                    (会计报表上的)认定；确认 }Dn^d}?s||  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 B{C_hy-fw  
asset                                                 资产，财产 3X;{vO\a1  
asset restructuring                             资产重组 =!BobC- [b  
assignment of duties                                 职责的划分 ldGojnS  
assistant                                     助理，助理人员 8$0\J_  
associated company                                 联属公司，联营公司 <:& de8bT  
association                                        联合，结合；协会，社团 Rf)ke("  
assumption                                       假设，假定 5Fmav5  
at a given date                                         在某一特定时日 Q$~n/  
attestation                                         鉴证，公证 d|XmasGN  
attestation service                             鉴证服务 &SH1q_&BQ  
audit adjustment                                审计调整 4U=75!>  
audit areas                                        审计领域 D8%AV;-Y  
audit conclusion                                审计结论 >O#grDXb  
audit effectiveness                             审计效果 mk!Dozb/  
audit efficiency                                  审计效率  |t))u`~  
audit engagement letter                      审计业务约定书 X8i(~ B  
audit evidence                                          审计证据 Gh}yb-$N`&  
audit fee                                    审计费 ](#&.q%5!  
audit files                                          审计档案 :]PM_V|  
audit findings                                     审计中发现的事项 j?6X1cMq  
audit implementation stage                        审计实施阶段 w\Mnu}<e$  
audit mark                                        审计标识 }XR:2  
audit materiality                                 审计重要性 =bLY /  
audit method                                     审计方法 N2ied^* 0  
audit objective                                         审计目标，审计目的 e4` uVq5  
audit of financial statements                      会计报表审计，财务报表审计 >xqM5#m`E$  
audit opinion                                     审计意见 #DFV=:|~  
audit period                                      被审计期间，被审计年度 $bvJTuw  
audit plan                                          审计计划 Y ya`&V  
audit planning                                    编制审计计划，制定审计计划，审计计划 c3)C{9T](  
audit planning stage                                  审计计划阶段 %g3 ,qI  
audit procedure                                审计程序 
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audit programme                               审计程序表，具体审计计划 Wh( |+rJ?Z  
audit report                                       审计报告 3GH(wSv9\  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 L?5f+@0.  
audit report with a qualified opinion                 有保留意见的审计报告 -F\qnsZ2  
audit report with an adverse opinion                否定意见的审计报告 "5Uh<X  
audit report with dual dates                      双重日期审计报告 [q*%U4qGO  
audit reporting stage                                 审计报告阶段 5GQLd  
audit responsibility                                   审计责任 FS"eM"z  
audit results                                      审计结果 4/e60jA  
audit risk                                          审计风险 V0*3;n  
audit sampling                                          审计抽样 `.%JjsD<  
audit sampling techniques                         审计抽样方法，审计抽样技术 f )Z%pgB  
audit strategies                                  审计策略 pZ(Fx&fy  
audit summary                                         审计总结，审计小结 +Qxu$#  
audit team                                         审计小组 cXnKCzSxZq  
audit test                                    审计测试 e`K)_>^n#  
audit trail                                          审计轨迹 ]y@F8$D!  
audit work                                        审计工作 ;eL9{eF  
audit working paper                                 审计工作底稿 $t~@xCi]S  
audited financial statement                        审计会计报表，已审计财务报表 C&~1M}I  
Auditing Guidelines (the～)                      审计规范指南 &a,OfSz  
auditing standards                             审计准则 b:J(b?  
audit-oriented working paper                          (审计)业务类工作底稿 6
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authorisation                                     授权 /) 4GSC}Gg  
authorisation of transaction                       交易的授权 ln!'_\{  
availability                                         可获得性 I$t3qd{H&  
B "2?l{4T\  
balance                                      余额；差额；平衡 5O/i3m26  
balance sheet                                    资产负债表 hm*cw[#O1x  
bank                                                 银行 7nU6k%_%  
bank account                                    银行账户，银行户头 (1R?s>3o  
bank statement                                 银行对账单 A{eLl  
barter transaction                              易货交易，以物换物交易 \2 y5_;O  
basis of audit                                    审计依据 DZS]AC*  
basis of preparation                                (会计报表的)编制基础 pd[ncL  
book of account                               账目，账簿 ;`YkMS`=W  
borrowing                                         借款，贷款，借债 mmXm\]r>4  
branch                                              分支，分支机构，分店 'XrRhF (  
brought forward                                (账户余额等的)承上年，承上期，承上页 xNK1h-t  
budget                                              预算 =&wmWy  
building                                      建筑物；大楼 -]uUYe c  
business conditions                                  业务情况，经营情况 lbdTQ6R  
business licence                               (企业等的)营业执照 ;< jbLhHwD  
business relation                                业务关系 I04jjr:<  
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