[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 /^J2B8y  
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审计词汇英汉对照  7krh4  
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ability to continue as a going concern               持续经营能力 \[cH/{nt  
acceptability                                     可接受性，可接受程度 ; VBpp<  
acceptable level of detection risk                     检查风险的可接受水平 s,w YlVYf!  
acceptance of engagement                       接受委托 rw
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accepting the engagement for the first time              首次接受委托 C(s\LI!r  
access to asset                                         对资产的接触 T:U4:"  
according to                                     根据，依据，依照 N?$7Z v[G  
account balance                                账户余额 ;J'OakeVO  
account for                                       对……进行会计处理，核算；解释 L.kD,'G}>  
accounting                                        会计，会计学 IK3qE!,&U  
accounting advisory serve                        会计咨询服务 :.DI_XN`  
accounting firm                                 会计师事务所 JPLI @zX^  
accounting information                      会计信息，会计资料 zHV|-R  
accounting period                             会计期间 >=Jsv  
accounting policies                                   会计政策 Oo kxg *!5  
accounting professional bodies                 会计职业组织，会计职业团体 y5_XHi@u~o  
accounting records                                   会计记录 C,.-Q"juH  
accounting responsibility                           会计责任 PT+c&5AS  
accounting service                             会计服务 l2(.>-#  
accounting standards                                会计准则 dsK/6yu  
Accounting Standards for Business Enterprises       企业会计准则 @LcT-3u  
accounting system                             会计系统 2% %
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accounting treatment                                会计处理 %lV@:"G  
accuracy                                    准确性，精确性 Ih()/(  
additional audit procedures                      追加审计程序 ]/_G-2.R  
addressee                                         收件人，收信人 v`SY6;<2  
Administration of State-owned Assets  (the～)     国有资产管理局 FO Sbe]  
administrative laws and regulations                 行政法规 Evk
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adverse impact                                 不利影响，负面影响 z>|)ieL  
adverse opinion                                反对意见 Y#`Lcg+r,  
advisory group                                  咨询组，顾问组 8[~~gYl  
agency fee                                        代理费，代理费用 R4SxFp  
aggregate                                          总计，合计为…… 7 W{~f?Sh  
alternation of document and record                 变造文件和记录 7G"7wYc>R  
alternative audit procedures                      替代审计程序，备选审计程序 %9X{{_  
amend                                              修改，修订 UW/N MjK  
amortisation                                      摊销 T/5"}P`  
analytical capacity                             分析能力 pqeL%="p;  
analytical procedures                               分析性程序 /VO^5Dnb  
annual financial statements                        年度会计报表，年度财务报表 $3 4j6;oN  
appendix                                          附录，附表 jN6b*-2  
applicable                                         适用的 \yG`Sfu2  
applicable laws and regulations                 适用的法规 wyzOcx>M  
application systems                                  应用系统 ]\BUoQ7I/  
apply consistently                              一贯地执行，一贯地实施 )\0q_a  
appropriate                                       适当的，合适的； f^?uY8<  
征用，挪用 's.~$  
appropriate authorization                          适当的授权 .H2qs{N!  
appropriateness of audit evidence                    审计证据的适当性 $/paEn"  
approval                                    批准，核准 GRIa8>  
assertion                                    (会计报表上的)认定；确认 +#s ;yc#=2  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 [O_^MA,z  
asset                                                 资产，财产 bDWeU}  
asset restructuring                             资产重组 + T2HE\  
assignment of duties                                 职责的划分 /EU; ?O  
assistant                                     助理，助理人员 J$QBI&D  
associated company                                 联属公司，联营公司 [4XC#OgA  
association                                        联合，结合；协会，社团 m?;$;x~Dj  
assumption                                       假设，假定
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at a given date                                         在某一特定时日 ?/'}JS(Sm  
attestation                                         鉴证，公证 %iJ|H(P  
attestation service                             鉴证服务 _!!}'fMC  
audit adjustment                                审计调整 EZib1g&:R/  
audit areas                                        审计领域 ru{f]|  
audit conclusion                                审计结论 }lP5GT2  
audit effectiveness                             审计效果 Obo_Y E  
audit efficiency                                  审计效率 `(DJs-xD  
audit engagement letter                      审计业务约定书 M
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audit evidence                                          审计证据 6Y7H|>g)  
audit fee                                    审计费 rl?7W];  
audit files                                          审计档案 /K|:9Q$K6  
audit findings                                     审计中发现的事项 gvyT-XI  
audit implementation stage                        审计实施阶段 5+K;_)   
audit mark                                        审计标识 =IHje;s  
audit materiality                                 审计重要性 AIh*1>2Xn  
audit method                                     审计方法 JMlV@t7y<  
audit objective                                         审计目标，审计目的 S0LszW)e  
audit of financial statements                      会计报表审计，财务报表审计 Z^#]#f  
audit opinion                                     审计意见 :wipE]~4t  
audit period                                      被审计期间，被审计年度 V"#Jk!k9k  
audit plan                                          审计计划 ?z=\Ye5x  
audit planning                                    编制审计计划，制定审计计划，审计计划 })[($$f/  
audit planning stage                                  审计计划阶段 R#qI(V  
audit procedure                                审计程序 QaQ'OrP   
audit programme                               审计程序表，具体审计计划 iF9_b  
audit report                                       审计报告 %{C)1*M7  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 O>V(cmqE`  
audit report with a qualified opinion                 有保留意见的审计报告 0E6lmz`O  
audit report with an adverse opinion                否定意见的审计报告 {Q~7M$  
audit report with dual dates                      双重日期审计报告 vT7g<  
audit reporting stage                                 审计报告阶段 +xj "hX>3  
audit responsibility                                   审计责任 <m-.aK{9  
audit results                                      审计结果 =g~j=v,e  
audit risk                                          审计风险 i:Y\`J  
audit sampling                                          审计抽样 `4 UlJ4<`  
audit sampling techniques                         审计抽样方法，审计抽样技术 I:$"E% >=  
audit strategies                                  审计策略 SRL-Z&M  
audit summary                                         审计总结，审计小结 `,Orf ZMb  
audit team                                         审计小组 rLF*D B3l  
audit test                                    审计测试 6y Wc1  
audit trail                                          审计轨迹 @6&JR<g*t  
audit work                                        审计工作 s[AA7>]3  
audit working paper                                 审计工作底稿 %fhNxR  
audited financial statement                        审计会计报表，已审计财务报表 'jvpNn  
Auditing Guidelines (the～)                      审计规范指南 C1QV[bJK  
auditing standards                             审计准则 }1QF+Cf  
audit-oriented working paper                          (审计)业务类工作底稿 Fr5 Xp  
authorisation                                     授权 5~r2sCDPk  
authorisation of transaction                       交易的授权 'UfeluMd  
availability                                         可获得性 $}tjS3klr  
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balance                                      余额；差额；平衡 u~F~cDu  
balance sheet                                    资产负债表 4#)6.f~  
bank                                                 银行 m22wF>9  
bank account                                    银行账户，银行户头 }9&9G%  
bank statement                                 银行对账单 5=Lq=,K$  
barter transaction                              易货交易，以物换物交易 u^4h&fL  
basis of audit                                    审计依据 3~%!m<1:  
basis of preparation                                (会计报表的)编制基础 WY>Knp=  
book of account                               账目，账簿 *Km7U-BG  
borrowing                                         借款，贷款，借债 &erm `Ho  
branch                                              分支，分支机构，分店 9lspo
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brought forward                                (账户余额等的)承上年，承上期，承上页 $1@,Qor  
budget                                              预算 YD&_^3-XM  
building                                      建筑物；大楼 sN/+   
business conditions                                  业务情况，经营情况 Z8&'f,  
business licence                               (企业等的)营业执照 =+oZtP-+o  
business relation                                业务关系 {p/YCch,  
W`L!N&fB  

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