[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 X%&7-P
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审计词汇英汉对照 \>}#[?y  
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ability to continue as a going concern               持续经营能力 'UxI-Lt  
acceptability                                     可接受性，可接受程度 %#~wFW|]x  
acceptable level of detection risk                     检查风险的可接受水平 Fw{#4  
acceptance of engagement                       接受委托 vM!2?8bEFd  
accepting the engagement for the first time              首次接受委托 }o7-3!{L!  
access to asset                                         对资产的接触 DO~[VK%|  
according to                                     根据，依据，依照 @ <2y+_e  
account balance                                账户余额 !L q'o?  
account for                                       对……进行会计处理，核算；解释 <H-kR\ HF  
accounting                                        会计，会计学 DTM(SN8R+n  
accounting advisory serve                        会计咨询服务 S9 $t 9o  
accounting firm                                 会计师事务所 m ie~. "  
accounting information                      会计信息，会计资料 `w`N5 !  
accounting period                             会计期间 ZWGX*F#}P  
accounting policies                                   会计政策 |4P8N{ L>O  
accounting professional bodies                 会计职业组织，会计职业团体 _e;bB?S  
accounting records                                   会计记录 9&Un|cr  
accounting responsibility                           会计责任 Mp!1xx  
accounting service                             会计服务 u0sN[<  
accounting standards                                会计准则 do.>Y}d   
Accounting Standards for Business Enterprises       企业会计准则 4&%H;Q  
accounting system                             会计系统 LklE,W  
accounting treatment                                会计处理 UF6U5],`u  
accuracy                                    准确性，精确性 vO&X<5?Qc  
additional audit procedures                      追加审计程序 \9tJ/~   
addressee                                         收件人，收信人 3`vKEThY)  
Administration of State-owned Assets  (the～)     国有资产管理局 RU'a8j+W  
administrative laws and regulations                 行政法规 bma.RCyY<  
adverse impact                                 不利影响，负面影响 1@ &J"*  
adverse opinion                                反对意见 y=f.;  
advisory group                                  咨询组，顾问组 NIQ}+xpC  
agency fee                                        代理费，代理费用 :<{15:1  
aggregate                                          总计，合计为…… s-'~t#h  
alternation of document and record                 变造文件和记录  4q7H  
alternative audit procedures                      替代审计程序，备选审计程序 { pQJ.QI  
amend                                              修改，修订 0V]MAuD($  
amortisation                                      摊销 Pi |Z\j)  
analytical capacity                             分析能力 lxgfi@@+h  
analytical procedures                               分析性程序 Bw!J!cCj  
annual financial statements                        年度会计报表，年度财务报表 d}Guj/cx,  
appendix                                          附录，附表 50Gu~No6  
applicable                                         适用的 ~vA8I#.  
applicable laws and regulations                 适用的法规 ^W%F?#ELN2  
application systems                                  应用系统 J%
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apply consistently                              一贯地执行，一贯地实施 islHtX V
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appropriate                                       适当的，合适的； SFtcO  
征用，挪用 I3r")}P  
appropriate authorization                          适当的授权 lX2:8$?X  
appropriateness of audit evidence                    审计证据的适当性 X(Mpg[,N"  
approval                                    批准，核准 .>[l@x"  
assertion                                    (会计报表上的)认定；确认 xr@;w8X`^  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 l
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asset                                                 资产，财产 J(!=Dno  
asset restructuring                             资产重组 5{+2#-  
assignment of duties                                 职责的划分 Fq <JxamR  
assistant                                     助理，助理人员 ?SO
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associated company                                 联属公司，联营公司 bc~WJ+  
association                                        联合，结合；协会，社团 :k`Qj(7S  
assumption                                       假设，假定 [\<#iRcP  
at a given date                                         在某一特定时日 |.yS~XFJS  
attestation                                         鉴证，公证 W.cc!8  
attestation service                             鉴证服务 8jL^q;R_(  
audit adjustment                                审计调整 M=95E$6  
audit areas                                        审计领域 'm|T"Ym~  
audit conclusion                                审计结论 [*(1~PrlO,  
audit effectiveness                             审计效果 E $\nb]JQ  
audit efficiency                                  审计效率 ,YBO}l  
audit engagement letter                      审计业务约定书 X 5}=|%Y  
audit evidence                                          审计证据 FNOsw\Bo  
audit fee                                    审计费 J1cz D|(  
audit files                                          审计档案 FW;}S9u3  
audit findings                                     审计中发现的事项 NT5##XOB  
audit implementation stage                        审计实施阶段 na9YlJ\  
audit mark                                        审计标识 :BV$3]y  
audit materiality                                 审计重要性 <*^|A j|#  
audit method                                     审计方法 + _*NY~  
audit objective                                         审计目标，审计目的 <"`f!k#[  
audit of financial statements                      会计报表审计，财务报表审计 P
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audit opinion                                     审计意见 "[fPzIP9  
audit period                                      被审计期间，被审计年度 R<Mp$K^b  
audit plan                                          审计计划 {` bX*]  
audit planning                                    编制审计计划，制定审计计划，审计计划 I8T*_u^_  
audit planning stage                                  审计计划阶段 5izpQ'>  
audit procedure                                审计程序 cV@^<  
audit programme                               审计程序表，具体审计计划 \}kR'l  
audit report                                       审计报告 *>zOWocxD  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 %uV,p!| )  
audit report with a qualified opinion                 有保留意见的审计报告 K
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audit report with an adverse opinion                否定意见的审计报告 rwW"B   
audit report with dual dates                      双重日期审计报告 s 72y
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audit reporting stage                                 审计报告阶段 HOH5_E>d  
audit responsibility                                   审计责任 JzCkVF$  
audit results                                      审计结果 mC\<fo-u  
audit risk                                          审计风险 HN/YuP03[  
audit sampling                                          审计抽样 $6 Hf[(/e  
audit sampling techniques                         审计抽样方法，审计抽样技术 cL.>e=x$  
audit strategies                                  审计策略 }QQl.'
 
audit summary                                         审计总结，审计小结 *sB'D+-/  
audit team                                         审计小组 [okV[7  
audit test                                    审计测试 4Wa$>v
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audit trail                                          审计轨迹 j"TEp$x  
audit work                                        审计工作 y,1U]1TP  
audit working paper                                 审计工作底稿 XUR#|  
audited financial statement                        审计会计报表，已审计财务报表 NM),2%<  
Auditing Guidelines (the～)                      审计规范指南 #hs&)6Sf  
auditing standards                             审计准则 4L`,G:J,;  
audit-oriented working paper                          (审计)业务类工作底稿 -"2 t^Q  
authorisation                                     授权 aL;zN%Tw  
authorisation of transaction                       交易的授权 U1/ww-!Z  
availability                                         可获得性 | a i#rU  
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balance                                      余额；差额；平衡 yV L >Ie/  
balance sheet                                    资产负债表 {|<r7K1<  
bank                                                 银行 #n.v#FyNx  
bank account                                    银行账户，银行户头 vmOye/?k  
bank statement                                 银行对账单 1B&XM^>/  
barter transaction                              易货交易，以物换物交易 &,Loqr  
basis of audit                                    审计依据 (;9fkqm%m  
basis of preparation                                (会计报表的)编制基础 ^b$G.h{o!E  
book of account                               账目，账簿 Rc D5X{qS#  
borrowing                                         借款，贷款，借债 n[y^S3}%;  
branch                                              分支，分支机构，分店 I~p*~mLh'  
brought forward                                (账户余额等的)承上年，承上期，承上页 g26_#4 P  
budget                                              预算 7J$rA.tu  
building                                      建筑物；大楼 q%f90  
business conditions                                  业务情况，经营情况 =c#mR" 1  
business licence                               (企业等的)营业执照 =)i^E9
 
business relation                                业务关系 %a0q|)Nrj  
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