[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 #J_+ SL[  
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审计词汇英汉对照 J6s@}@R1  
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ability to continue as a going concern               持续经营能力 k __MYb  
acceptability                                     可接受性，可接受程度 r}%2;!T  
acceptable level of detection risk                     检查风险的可接受水平 ,%!E-gr  
acceptance of engagement                       接受委托 {!]7=K)W9  
accepting the engagement for the first time              首次接受委托 K>_~zWnc  
access to asset                                         对资产的接触 -rXo}I,VI  
according to                                     根据，依据，依照 t_\;G~O9-M  
account balance                                账户余额 EH2 a  
account for                                       对……进行会计处理，核算；解释 =j&qat  
accounting                                        会计，会计学 7JL*y\'  
accounting advisory serve                        会计咨询服务 QH]G>+LI5  
accounting firm                                 会计师事务所 =|Vm69  
accounting information                      会计信息，会计资料 4n9c  
accounting period                             会计期间 CG397Y^  
accounting policies                                   会计政策 YZllfw$9  
accounting professional bodies                 会计职业组织，会计职业团体 tY>_+)oi  
accounting records                                   会计记录 M tD{/.D>  
accounting responsibility                           会计责任 Ao}J  
accounting service                             会计服务 '}pe$=  
accounting standards                                会计准则 7~H .\4HB  
Accounting Standards for Business Enterprises       企业会计准则 6:$+"@ps  
accounting system                             会计系统 FM=-^l,  
accounting treatment                                会计处理 oy< q;'  
accuracy                                    准确性，精确性 lAZn0EU  
additional audit procedures                      追加审计程序 3`3`iN!8\@  
addressee                                         收件人，收信人 A!n)Fpk  
Administration of State-owned Assets  (the～)     国有资产管理局 xz rA%1y  
administrative laws and regulations                 行政法规 U?W?VEOO!7  
adverse impact                                 不利影响，负面影响 $ 1< ~J  
adverse opinion                                反对意见 3g''j7  
advisory group                                  咨询组，顾问组 6O9?":3;  
agency fee                                        代理费，代理费用 T>e4Og"?  
aggregate                                          总计，合计为…… l2[{T^  
alternation of document and record                 变造文件和记录 blHJhB&8  
alternative audit procedures                      替代审计程序，备选审计程序 ^}\!Sn  
amend                                              修改，修订 KH_~DZU*5  
amortisation                                      摊销 ^+b ??K  
analytical capacity                             分析能力 ,{rm< M.)  
analytical procedures                               分析性程序 KBSO^<7  
annual financial statements                        年度会计报表，年度财务报表 |WMP_sGn  
appendix                                          附录，附表 >ngP\&\  
applicable                                         适用的 LkA_M'G  
applicable laws and regulations                 适用的法规 n k@e#  
application systems                                  应用系统 Th%2pwvER  
apply consistently                              一贯地执行，一贯地实施 PY{])z3N  
appropriate                                       适当的，合适的； v==]v2-  
征用，挪用 >|!s7.H/J/  
appropriate authorization                          适当的授权 )xP
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appropriateness of audit evidence                    审计证据的适当性 1Ka
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approval                                    批准，核准 ;E0aTV)Zp  
assertion                                    (会计报表上的)认定；确认 [flx/ E  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 C_q@ixF{  
asset                                                 资产，财产 E%tGwbi7  
asset restructuring                             资产重组 ER4j =O#  
assignment of duties                                 职责的划分 s4uYp  
assistant                                     助理，助理人员 Wd78 bu|  
associated company                                 联属公司，联营公司 XA4miQn&  
association                                        联合，结合；协会，社团
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assumption                                       假设，假定 kH9P(`;Vq  
at a given date                                         在某一特定时日 XzV:q!e-  
attestation                                         鉴证，公证 [<H'JsJl  
attestation service                             鉴证服务 !caY  
audit adjustment                                审计调整 V\4zK$]  
audit areas                                        审计领域 Okt0b|=`1*  
audit conclusion                                审计结论 D<SLv,Y  
audit effectiveness                             审计效果 [Kc"L+H\  
audit efficiency                                  审计效率 J g:%|g  
audit engagement letter                      审计业务约定书 `eXTVi|0"~  
audit evidence                                          审计证据 { !G  
audit fee                                    审计费 i=mk#.j~  
audit files                                          审计档案 jXu)%<  
audit findings                                     审计中发现的事项 $-Wn|w+h<a  
audit implementation stage                        审计实施阶段 D Xjw"^x  
audit mark                                        审计标识 0%f
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audit materiality                                 审计重要性 )!tqock*v  
audit method                                     审计方法 KDQqN]rg  
audit objective                                         审计目标，审计目的 34e>R?J  
audit of financial statements                      会计报表审计，财务报表审计 I(2qXOG  
audit opinion                                     审计意见 n + R3  
audit period                                      被审计期间，被审计年度 KbP( ;  
audit plan                                          审计计划 5UU1HC;C  
audit planning                                    编制审计计划，制定审计计划，审计计划 0!6n  
audit planning stage                                  审计计划阶段 <!m'xO D  
audit procedure                                审计程序 :1/K$A)^{  
audit programme                               审计程序表，具体审计计划 %n7Y5|Uh  
audit report                                       审计报告 5&QDZnsl  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 oMNgyAp^  
audit report with a qualified opinion                 有保留意见的审计报告 +q N X/F  
audit report with an adverse opinion                否定意见的审计报告 ,|u^-J@  
audit report with dual dates                      双重日期审计报告 wEu"X  
audit reporting stage                                 审计报告阶段 q5D_bm7,3  
audit responsibility                                   审计责任 4x;vn8yh  
audit results                                      审计结果 @s[Vtw%f  
audit risk                                          审计风险 U|2*.''+Q
 
audit sampling                                          审计抽样 ,k=1'7d  
audit sampling techniques                         审计抽样方法，审计抽样技术 CRKuN  
audit strategies                                  审计策略 #;*0 Pwe`  
audit summary                                         审计总结，审计小结 uOU?-WtPz  
audit team                                         审计小组 93+p~?  
audit test                                    审计测试 14LOeo5
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audit trail                                          审计轨迹 WhU-^`[*  
audit work                                        审计工作 yv&VK ht  
audit working paper                                 审计工作底稿 ud}B#{6  
audited financial statement                        审计会计报表，已审计财务报表 XC NM  
Auditing Guidelines (the～)                      审计规范指南 W{6%Hhp  
auditing standards                             审计准则 Ta0Ln  
audit-oriented working paper                          (审计)业务类工作底稿 s'Op|`&X  
authorisation                                     授权 s1/:Ts[3i  
authorisation of transaction                       交易的授权 s2'] "wM  
availability                                         可获得性 h
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balance                                      余额；差额；平衡 =Y;w O8  
balance sheet                                    资产负债表 q)Uh_l.Cj  
bank                                                 银行 ]EhU8bZ  
bank account                                    银行账户，银行户头 GLIe8T*ht  
bank statement                                 银行对账单 p"lTZ7c:Y  
barter transaction                              易货交易，以物换物交易 (sHvoE^q-  
basis of audit                                    审计依据 V< ]l=JOd  
basis of preparation                                (会计报表的)编制基础 NjL^FqA[  
book of account                               账目，账簿 afJ`1l  
borrowing                                         借款，贷款，借债 nWd]P\a'V  
branch                                              分支，分支机构，分店 c(tX761qz  
brought forward                                (账户余额等的)承上年，承上期，承上页 OB&l
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budget                                              预算 DQ a0S7I  
building                                      建筑物；大楼 eC71;"
 
business conditions                                  业务情况，经营情况 r'C(+E (  
business licence                               (企业等的)营业执照 B > sTM  
business relation                                业务关系 l_`DQ
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