[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 0=J69Yd  
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审计词汇英汉对照 0 H{0aQQ  
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ability to continue as a going concern               持续经营能力 Mky8qVQ2  
acceptability                                     可接受性，可接受程度 %z0@4Gq  
acceptable level of detection risk                     检查风险的可接受水平 k||DcwO  
acceptance of engagement                       接受委托 KGX?\#-  
accepting the engagement for the first time              首次接受委托 {*CLWs4  
access to asset                                         对资产的接触 a?!Joi[  
according to                                     根据，依据，依照 6Gs,-Kb:  
account balance                                账户余额 i(c'94M  
account for                                       对……进行会计处理，核算；解释 B1Iq:5nmoS  
accounting                                        会计，会计学 t`mLZ <X  
accounting advisory serve                        会计咨询服务 [%8+Fa~Wa  
accounting firm                                 会计师事务所 Fw5r\J87c  
accounting information                      会计信息，会计资料 MPd#C*c  
accounting period                             会计期间 uNY]%[AnJ  
accounting policies                                   会计政策 fJC,ubP[5  
accounting professional bodies                 会计职业组织，会计职业团体 )FqE8oN-  
accounting records                                   会计记录 2'r8#,)  
accounting responsibility                           会计责任 T't^pO-`  
accounting service                             会计服务 93(  
accounting standards                                会计准则 ),6Z1 K1  
Accounting Standards for Business Enterprises       企业会计准则 n1W}h@>8  
accounting system                             会计系统 L3~E*\cV  
accounting treatment                                会计处理 Ic/<jFZXM  
accuracy                                    准确性，精确性 k\}qCDs  
additional audit procedures                      追加审计程序 Ja#idF[V  
addressee                                         收件人，收信人 qO9_e  
Administration of State-owned Assets  (the～)     国有资产管理局 !J'xk  
administrative laws and regulations                 行政法规 #zt+U^#)  
adverse impact                                 不利影响，负面影响 GOwd=]e  
adverse opinion                                反对意见 q& Vt*  
advisory group                                  咨询组，顾问组 z[ ;{p.W  
agency fee                                        代理费，代理费用 8`qw1dF  
aggregate                                          总计，合计为…… t5N4d  
alternation of document and record                 变造文件和记录 5y"yd6O]O5  
alternative audit procedures                      替代审计程序，备选审计程序 Ck.GN<#-^P  
amend                                              修改，修订 #PA"l`"  
amortisation                                      摊销 %3VwCuE  
analytical capacity                             分析能力 <STjB,_s  
analytical procedures                               分析性程序 "=f*Lk@[  
annual financial statements                        年度会计报表，年度财务报表 gi@+27;  
appendix                                          附录，附表 1 )j%]zd2  
applicable                                         适用的 >)pwmIn<  
applicable laws and regulations                 适用的法规 sinG $=  
application systems                                  应用系统 vFCp=8h  
apply consistently                              一贯地执行，一贯地实施 8a)EL*LH`  
appropriate                                       适当的，合适的；  "rjJ"u1  
征用，挪用 (lPNMS|V  
appropriate authorization                          适当的授权 |ns^'q  
appropriateness of audit evidence                    审计证据的适当性 |$b4{
 
approval                                    批准，核准 %e1vq  
assertion                                    (会计报表上的)认定；确认 L6A6|+H%E  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 y~S[0]y>  
asset                                                 资产，财产 0 q3<RX>M%  
asset restructuring                             资产重组 c@q>5fR/c  
assignment of duties                                 职责的划分 IB*%PMTF  
assistant                                     助理，助理人员 iZy k2kc  
associated company                                 联属公司，联营公司 rjR  
association                                        联合，结合；协会，社团 puqH%m+u  
assumption                                       假设，假定 WD?V1:>+  
at a given date                                         在某一特定时日 ) L{Tn8  
attestation                                         鉴证，公证 Mc6Cte]3|  
attestation service                             鉴证服务 $oua]8!  
audit adjustment                                审计调整 W'0wTZG  
audit areas                                        审计领域 X}usyO'pW  
audit conclusion                                审计结论 m#;:%.Rm  
audit effectiveness                             审计效果 uN\9cQ  
audit efficiency                                  审计效率 Ixec]UOS  
audit engagement letter                      审计业务约定书 CWN=6(y  
audit evidence                                          审计证据 D@JHi
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audit fee                                    审计费 |XH3$;=*h  
audit files                                          审计档案 MK[spV  
audit findings                                     审计中发现的事项 x
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audit implementation stage                        审计实施阶段 yauP j&^R  
audit mark                                        审计标识 eO9nn9lql  
audit materiality                                 审计重要性 2\5@_U^
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audit method                                     审计方法 <zDe;&  
audit objective                                         审计目标，审计目的 .$OInh  
audit of financial statements                      会计报表审计，财务报表审计 ytC{E_
 
audit opinion                                     审计意见 OVh/t#On  
audit period                                      被审计期间，被审计年度  #b"IX`5  
audit plan                                          审计计划 mpF_+Mn  
audit planning                                    编制审计计划，制定审计计划，审计计划 Ti/iD2g  
audit planning stage                                  审计计划阶段 X%F9.<4  
audit procedure                                审计程序 =}"hC`3e  
audit programme                               审计程序表，具体审计计划 %!$-N!e  
audit report                                       审计报告 {Jy%h8n*  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 
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audit report with a qualified opinion                 有保留意见的审计报告 IGqmH=-  
audit report with an adverse opinion                否定意见的审计报告 JX/d;N7a  
audit report with dual dates                      双重日期审计报告 QJE-$ :  
audit reporting stage                                 审计报告阶段 ( gFA? aD<  
audit responsibility                                   审计责任 7S7!  
audit results                                      审计结果 jI
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audit risk                                          审计风险 uE|[7,D7;u  
audit sampling                                          审计抽样 s+w<!`-  
audit sampling techniques                         审计抽样方法，审计抽样技术  !fV6KkV  
audit strategies                                  审计策略 %7@H7^s}9  
audit summary                                         审计总结，审计小结 ~^C7(g )  
audit team                                         审计小组 <&Uk!1Jd  
audit test                                    审计测试 R`?^%1^N  
audit trail                                          审计轨迹 /uc/x+(_  
audit work                                        审计工作 ).boe& .  
audit working paper                                 审计工作底稿 ii2Z}qe  
audited financial statement                        审计会计报表，已审计财务报表 JS:lysu  
Auditing Guidelines (the～)                      审计规范指南 "PHv~_:^R  
auditing standards                             审计准则 9}mp,egV  
audit-oriented working paper                          (审计)业务类工作底稿 y,>m#6hx#  
authorisation                                     授权 UKBMGzu2:  
authorisation of transaction                       交易的授权 0EB'!  
availability                                         可获得性 stG&(M  
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balance                                      余额；差额；平衡 yk)j;i4@  
balance sheet                                    资产负债表 4|L@oTzx  
bank                                                 银行 4a|Fx  
bank account                                    银行账户，银行户头 :Ir:OD#o  
bank statement                                 银行对账单 W9Lg}[>:)  
barter transaction                              易货交易，以物换物交易 &aQ)x  
basis of audit                                    审计依据 16Y~5JAc  
basis of preparation                                (会计报表的)编制基础 \|t0~sRwh  
book of account                               账目，账簿 ^k(eRs;K  
borrowing                                         借款，贷款，借债 F)5Aq H/p
 
branch                                              分支，分支机构，分店 S}f<@-16P  
brought forward                                (账户余额等的)承上年，承上期，承上页 y m{/0&7  
budget                                              预算 8'[wa  
building                                      建筑物；大楼 I`kp5lGD2  
business conditions                                  业务情况，经营情况 ]e`_
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business licence                               (企业等的)营业执照 3ky+qoe  
business relation                                业务关系 kZ}u  
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