[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 }(hx$G^M  
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审计词汇英汉对照 v<ASkkh>  
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ability to continue as a going concern               持续经营能力 ^{DXin 1O`  
acceptability                                     可接受性，可接受程度 w+fsw@dK&  
acceptable level of detection risk                     检查风险的可接受水平 :3gtc/pt>  
acceptance of engagement                       接受委托 ,j:`yB]4,  
accepting the engagement for the first time              首次接受委托 \3"4;fM!i  
access to asset                                         对资产的接触 K pDKIi  
according to                                     根据，依据，依照 ,gVA^]eDh  
account balance                                账户余额 nVoL7ew+  
account for                                       对……进行会计处理，核算；解释 `%
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accounting                                        会计，会计学 Ovxs+mQ  
accounting advisory serve                        会计咨询服务 "iMuA  
accounting firm                                 会计师事务所 H!y1&   
accounting information                      会计信息，会计资料 _U?    
accounting period                             会计期间 I%ivY  
accounting policies                                   会计政策 \xlelsmB*  
accounting professional bodies                 会计职业组织，会计职业团体 Bk_23ygO_  
accounting records                                   会计记录 
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accounting responsibility                           会计责任 W;4rhZEgd  
accounting service                             会计服务 ,6=j'j1#a  
accounting standards                                会计准则 p9 <XaJ}  
Accounting Standards for Business Enterprises       企业会计准则 =2F;'T\6  
accounting system                             会计系统 mXtsP 1  
accounting treatment                                会计处理 9. 6"C<eYt  
accuracy                                    准确性，精确性 3
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additional audit procedures                      追加审计程序 vO`~rUA  
addressee                                         收件人，收信人 X4_1kY;  
Administration of State-owned Assets  (the～)     国有资产管理局 <wfPbzs-V  
administrative laws and regulations                 行政法规 uZL,+Ce|  
adverse impact                                 不利影响，负面影响 F0t-b%w,  
adverse opinion                                反对意见 2Nrb}LH  
advisory group                                  咨询组，顾问组 P(a!I{A(  
agency fee                                        代理费，代理费用 J&CA#Bg:w  
aggregate                                          总计，合计为…… o%;R4 s,  
alternation of document and record                 变造文件和记录 ++w7jVi9  
alternative audit procedures                      替代审计程序，备选审计程序 HL]8E}e\"  
amend                                              修改，修订 J~Uq'1?  
amortisation                                      摊销 <tXk\cOg  
analytical capacity                             分析能力 -N $4\yp  
analytical procedures                               分析性程序 OyH>N/  
annual financial statements                        年度会计报表，年度财务报表 ~_6~Fi  
appendix                                          附录，附表 MKPx
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applicable                                         适用的 [1nfSW  
applicable laws and regulations                 适用的法规 _JNSl2  
application systems                                  应用系统 Q=9Ce@[  
apply consistently                              一贯地执行，一贯地实施 :%7y6V
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appropriate                                       适当的，合适的； \e+h">`WgX  
征用，挪用 NXo$rf:  
appropriate authorization                          适当的授权 f@yInIzRJ  
appropriateness of audit evidence                    审计证据的适当性 VUnO&zV{  
approval                                    批准，核准 %;/?DQU  
assertion                                    (会计报表上的)认定；确认 KG<. s<  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 0Lb:N]5m8  
asset                                                 资产，财产 dDYD6  
asset restructuring                             资产重组 ;O8'vp  
assignment of duties                                 职责的划分 0h/bC)z  
assistant                                     助理，助理人员 V1di#i:  
associated company                                 联属公司，联营公司 #0$fZ  
association                                        联合，结合；协会，社团 *ThP->&:(  
assumption                                       假设，假定 #djby}hi  
at a given date                                         在某一特定时日 WN#S%G:Q)  
attestation                                         鉴证，公证 >vQ8~*xd  
attestation service                             鉴证服务 ~H`m"4zQ  
audit adjustment                                审计调整 +*uaB  
audit areas                                        审计领域 (%~^Kmfb0  
audit conclusion                                审计结论 SG\6qE~  
audit effectiveness                             审计效果 rf?%- X(V  
audit efficiency                                  审计效率 {$qE>ic  
audit engagement letter                      审计业务约定书 Lmsc~~  
audit evidence                                          审计证据 CCDU5l$$  
audit fee                                    审计费 
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audit files                                          审计档案 "`Q&s  
audit findings                                     审计中发现的事项 &_cH9zw@  
audit implementation stage                        审计实施阶段 Gb!R>WY  
audit mark                                        审计标识 ;P *`v  
audit materiality                                 审计重要性 (yrN-M4~t  
audit method                                     审计方法 UahsX  
audit objective                                         审计目标，审计目的 \!LIqqX  
audit of financial statements                      会计报表审计，财务报表审计 GHNw.<`l?  
audit opinion                                     审计意见 2$r8^}Nj?  
audit period                                      被审计期间，被审计年度 Ef @  
audit plan                                          审计计划 KE[!{O^(a  
audit planning                                    编制审计计划，制定审计计划，审计计划 QL]e<2oPJ  
audit planning stage                                  审计计划阶段 BTc }Kfae  
audit procedure                                审计程序 or,:5Z  
audit programme                               审计程序表，具体审计计划 `6y
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audit report                                       审计报告 CKI.\o  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 ,>!%KYD/f  
audit report with a qualified opinion                 有保留意见的审计报告 %lq[,6?>5  
audit report with an adverse opinion                否定意见的审计报告 8Sxk[`qx\K  
audit report with dual dates                      双重日期审计报告 m^%@bu,  
audit reporting stage                                 审计报告阶段 )Cu2xRr^`  
audit responsibility                                   审计责任 }#r awVe=  
audit results                                      审计结果 `%A vn<  
audit risk                                          审计风险 Gsn$r(m{K  
audit sampling                                          审计抽样 | |"W=E  
audit sampling techniques                         审计抽样方法，审计抽样技术 PctXh, =  
audit strategies                                  审计策略 zfrNM9C  
audit summary                                         审计总结，审计小结 4mjlat(d   
audit team                                         审计小组 UpaF>,kM  
audit test                                    审计测试 ?wP /l  
audit trail                                          审计轨迹 ZyM7)!+kPa  
audit work                                        审计工作 >{S ~(KxK  
audit working paper                                 审计工作底稿  8 XQo  
audited financial statement                        审计会计报表，已审计财务报表 xv"v='  
Auditing Guidelines (the～)                      审计规范指南
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auditing standards                             审计准则 x8w l  
audit-oriented working paper                          (审计)业务类工作底稿 fUMjLA|*I<  
authorisation                                     授权 ! \VzX  
authorisation of transaction                       交易的授权 {p.^E5&  
availability                                         可获得性 Yt[LIn-v:  
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balance                                      余额；差额；平衡 gky+.EP.  
balance sheet                                    资产负债表 )S ZzA'  
bank                                                 银行 /!?b&N/d)  
bank account                                    银行账户，银行户头 EXMW,  
bank statement                                 银行对账单 kXV
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barter transaction                              易货交易，以物换物交易 /WGD7\G'8  
basis of audit                                    审计依据 :.9Y  
basis of preparation                                (会计报表的)编制基础 Q6)?#7<jy  
book of account                               账目，账簿 N5c*#lHI  
borrowing                                         借款，贷款，借债 ku4Gc6f#gG  
branch                                              分支，分支机构，分店 %QG3~b% h  
brought forward                                (账户余额等的)承上年，承上期，承上页 !2Gua1z!CJ  
budget                                              预算 qV9}N-sS  
building                                      建筑物；大楼 inY_cn?  
business conditions                                  业务情况，经营情况 _\=x A6!  
business licence                               (企业等的)营业执照 cLEd-{x  
business relation                                业务关系 |a#=o}R_  
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