[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
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审计词汇英汉对照 Zm ogM7B  
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ability to continue as a going concern               持续经营能力 8>WVodv  
acceptability                                     可接受性，可接受程度 . lgPFr6X  
acceptable level of detection risk                     检查风险的可接受水平 76cG90!Z  
acceptance of engagement                       接受委托 4Kwh?8.  
accepting the engagement for the first time              首次接受委托 ^!8P<y  
access to asset                                         对资产的接触 US [dkbKo  
according to                                     根据，依据，依照 '1^B+m  
account balance                                账户余额 LPYbHo3fq  
account for                                       对……进行会计处理，核算；解释 ) ~6zYJ2  
accounting                                        会计，会计学  Ez~'^s@  
accounting advisory serve                        会计咨询服务 6$fYt&1  
accounting firm                                 会计师事务所 41a.#o  
accounting information                      会计信息，会计资料 gb=/#G0R  
accounting period                             会计期间 `(6r3f~XJ  
accounting policies                                   会计政策 CzCQFqXI  
accounting professional bodies                 会计职业组织，会计职业团体 :!a2]-D}  
accounting records                                   会计记录 2lKV#9"  
accounting responsibility                           会计责任 {O<l[|Ip  
accounting service                             会计服务 ENF"c$R  
accounting standards                                会计准则 jw}}^3.  
Accounting Standards for Business Enterprises       企业会计准则 r|e-<t4.9L  
accounting system                             会计系统 SUKxkc(  
accounting treatment                                会计处理 4MuO1W-  
accuracy                                    准确性，精确性 S [h];eM  
additional audit procedures                      追加审计程序 !+)AeDc:j  
addressee                                         收件人，收信人 UO*Ymj 1  
Administration of State-owned Assets  (the～)     国有资产管理局 p[lNy{u~M  
administrative laws and regulations                 行政法规 v[plT2"s  
adverse impact                                 不利影响，负面影响 #GDe08rOw  
adverse opinion                                反对意见 +Q=1AXe  
advisory group                                  咨询组，顾问组 ] ul$*  
agency fee                                        代理费，代理费用 r;L>.wl*I  
aggregate                                          总计，合计为…… h_1T,f(  
alternation of document and record                 变造文件和记录 'I;!pUfVp  
alternative audit procedures                      替代审计程序，备选审计程序 )*;zW!H  
amend                                              修改，修订 g.c8FP+  
amortisation                                      摊销 ;$Y4xM`=m  
analytical capacity                             分析能力 0;4t&v7  
analytical procedures                               分析性程序 #_Z$2L"U  
annual financial statements                        年度会计报表，年度财务报表 r:&`$8$  
appendix                                          附录，附表 o&AM2U
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applicable                                         适用的 b^D$jY  
applicable laws and regulations                 适用的法规 -[U1]R  
application systems                                  应用系统 kr$b^"Ku  
apply consistently                              一贯地执行，一贯地实施 ydw)mT44K  
appropriate                                       适当的，合适的； ?pgG,=?  
征用，挪用 ae:zWk'!  
appropriate authorization                          适当的授权 .<tquswg  
appropriateness of audit evidence                    审计证据的适当性 OO?]qZa1  
approval                                    批准，核准 M?&h~V1OI~  
assertion                                    (会计报表上的)认定；确认 F":r4`5D"K  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 X#3et'  
asset                                                 资产，财产 ?bM_q_5  
asset restructuring                             资产重组 x+f2GA$  
assignment of duties                                 职责的划分 /%_OW@ ?  
assistant                                     助理，助理人员 ebPgYxVZR  
associated company                                 联属公司，联营公司 :l|%17N  
association                                        联合，结合；协会，社团 |#6QThK  
assumption                                       假设，假定 h/B>S  
at a given date                                         在某一特定时日 2z\zh[(w  
attestation                                         鉴证，公证 N2.AKH  
attestation service                             鉴证服务 ={LMdC~5X  
audit adjustment                                审计调整 z1^gDjkZ  
audit areas                                        审计领域 s"Pf+aTW
 
audit conclusion                                审计结论 meN2ZB?Y  
audit effectiveness                             审计效果 *@d&5  
audit efficiency                                  审计效率 3~nnCR[R  
audit engagement letter                      审计业务约定书 *tm0R>?!  
audit evidence                                          审计证据 +w=AJdc  
audit fee                                    审计费 /axIIfx-  
audit files                                          审计档案 gTA%uRBa  
audit findings                                     审计中发现的事项 hstbz  
audit implementation stage                        审计实施阶段
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audit mark                                        审计标识 hXqD< ?  
audit materiality                                 审计重要性 /-#I_>:8'  
audit method                                     审计方法 pb#?l6x$+  
audit objective                                         审计目标，审计目的 GnP|x}YM  
audit of financial statements                      会计报表审计，财务报表审计 aW!@f[%~F  
audit opinion                                     审计意见 D#&q&6P{  
audit period                                      被审计期间，被审计年度 sKlDu  
audit plan                                          审计计划 BD`2l!d  
audit planning                                    编制审计计划，制定审计计划，审计计划 l}$ U])an#  
audit planning stage                                  审计计划阶段 t3dlS`O  
audit procedure                                审计程序 5jUYN-$GO  
audit programme                               审计程序表，具体审计计划 <7-J0btV  
audit report                                       审计报告 #v<QbA  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 z{Mr$%'EY  
audit report with a qualified opinion                 有保留意见的审计报告 
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audit report with an adverse opinion                否定意见的审计报告 ~I{n^Q/a  
audit report with dual dates                      双重日期审计报告 &ZL
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audit reporting stage                                 审计报告阶段 w`q%#qRk  
audit responsibility                                   审计责任 =0;^(/1Mc  
audit results                                      审计结果 ?_I[,N?@41  
audit risk                                          审计风险 765p/**  
audit sampling                                          审计抽样 SJIOI@\b  
audit sampling techniques                         审计抽样方法，审计抽样技术 4wrk 2x[  
audit strategies                                  审计策略 6;|n]m\Vd  
audit summary                                         审计总结，审计小结 MNSbtT*^  
audit team                                         审计小组 2(/g}  
audit test                                    审计测试 8T(e.I  
audit trail                                          审计轨迹 LVJxn2x6  
audit work                                        审计工作 /="~gq@  
audit working paper                                 审计工作底稿 QR1{ w'c  
audited financial statement                        审计会计报表，已审计财务报表 Ot]Ru,y->+  
Auditing Guidelines (the～)                      审计规范指南 To?W?s  
auditing standards                             审计准则 3>Y6)  
audit-oriented working paper                          (审计)业务类工作底稿 V{<xff  
authorisation                                     授权 ?(R]9.5S  
authorisation of transaction                       交易的授权 }<dRj  
availability                                         可获得性 q7"7
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balance                                      余额；差额；平衡 {#)0EzV6  
balance sheet                                    资产负债表 Me=CSQqf<  
bank                                                 银行 h[PYP5{L  
bank account                                    银行账户，银行户头 3Kn_mL3V-  
bank statement                                 银行对账单 #lkM=lY'  
barter transaction                              易货交易，以物换物交易 o`Ta("9^  
basis of audit                                    审计依据 &gjF4~W]  
basis of preparation                                (会计报表的)编制基础 !ET~KL!  
book of account                               账目，账簿 fJ ,1Ef;Z  
borrowing                                         借款，贷款，借债 YX`7Hm,  
branch                                              分支，分支机构，分店 e@IA20  
brought forward                                (账户余额等的)承上年，承上期，承上页 /Ml.}7&  
budget                                              预算 _U/!4A  
building                                      建筑物；大楼 *6} N =Z  
business conditions                                  业务情况，经营情况 :rg5K
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business licence                               (企业等的)营业执照 mW:!M!kk  
business relation                                业务关系 hXA6D)
  
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