[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 3eT5~Lbs  
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审计词汇英汉对照 .<7 M4Z  
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ability to continue as a going concern               持续经营能力 H3\4&q  
acceptability                                     可接受性，可接受程度 1W3+ng  
acceptable level of detection risk                     检查风险的可接受水平 J<hqF4z  
acceptance of engagement                       接受委托 VBnD:w"z  
accepting the engagement for the first time              首次接受委托 p}H:t24Cr5  
access to asset                                         对资产的接触 zG-pqE6  
according to                                     根据，依据，依照 T'_#Dwmj*  
account balance                                账户余额 r&  
account for                                       对……进行会计处理，核算；解释 0<tce  
accounting                                        会计，会计学 eajctkzj  
accounting advisory serve                        会计咨询服务 zntvKOIh  
accounting firm                                 会计师事务所 cHo@F!{o=  
accounting information                      会计信息，会计资料  dpG l  
accounting period                             会计期间 +g %h,@  
accounting policies                                   会计政策 (zbV-4C  
accounting professional bodies                 会计职业组织，会计职业团体 eb1WTK@  
accounting records                                   会计记录 :kU#5Aj gK  
accounting responsibility                           会计责任 )(bAi  
accounting service                             会计服务 =VIU  
accounting standards                                会计准则 Ao?y2 [sE  
Accounting Standards for Business Enterprises       企业会计准则 ~-2%^ovB  
accounting system                             会计系统 T:FaD V{  
accounting treatment                                会计处理 g Va;!  
accuracy                                    准确性，精确性 3DjlX*  
additional audit procedures                      追加审计程序 C_> WU   
addressee                                         收件人，收信人 ?e=3G4N  
Administration of State-owned Assets  (the～)     国有资产管理局 hc7"0mVd{  
administrative laws and regulations                 行政法规 f2h`bO  
adverse impact                                 不利影响，负面影响 zXX= WH  
adverse opinion                                反对意见 @S?`!=M  
advisory group                                  咨询组，顾问组 `U4e]Qh/+  
agency fee                                        代理费，代理费用 m[aBHA^g  
aggregate                                          总计，合计为…… ohEIr2  
alternation of document and record                 变造文件和记录 up_Qv#`Q  
alternative audit procedures                      替代审计程序，备选审计程序 ZG(.Q:1  
amend                                              修改，修订 kPRG^Ox8e  
amortisation                                      摊销 EBQ,Ypv  
analytical capacity                             分析能力 Z$*m=]2  
analytical procedures                               分析性程序 8O^<#lh  
annual financial statements                        年度会计报表，年度财务报表 GZxPh&BM?  
appendix                                          附录，附表 oS>VN<  
applicable                                         适用的 ,zF^^,lO7  
applicable laws and regulations                 适用的法规 ,I|3.4z  
application systems                                  应用系统 `@<>"ff#F  
apply consistently                              一贯地执行，一贯地实施 7a0T]
 
appropriate                                       适当的，合适的； 0*J},#ba$  
征用，挪用 FTgqE@  
appropriate authorization                          适当的授权 G^1 5V'*  
appropriateness of audit evidence                    审计证据的适当性 xg(*j[ff3  
approval                                    批准，核准 shkyN  
assertion                                    (会计报表上的)认定；确认 4H9mKR  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 pNFVa<D  
asset                                                 资产，财产 xaN[ru@  
asset restructuring                             资产重组 '@6O3z_{  
assignment of duties                                 职责的划分 z:1"d R   
assistant                                     助理，助理人员 6uS;H]nd<  
associated company                                 联属公司，联营公司  E\5Cf2Ox  
association                                        联合，结合；协会，社团 J;DTh ]z?:  
assumption                                       假设，假定 Mq~g+` '  
at a given date                                         在某一特定时日 >mAi/TZC  
attestation                                         鉴证，公证 PAD&s
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attestation service                             鉴证服务 ,DL%oQR  
audit adjustment                                审计调整 BbIg]E/G  
audit areas                                        审计领域 'Lu d=u{  
audit conclusion                                审计结论 tkIpeL[d  
audit effectiveness                             审计效果 `g}po%k  
audit efficiency                                  审计效率 [iXkv\  
audit engagement letter                      审计业务约定书 SD_P=?  
audit evidence                                          审计证据 Hb&C;lk  
audit fee                                    审计费 Au10]b  
audit files                                          审计档案 ]Uj7f4)k   
audit findings                                     审计中发现的事项 `g+Kv&546  
audit implementation stage                        审计实施阶段 mXwDB)O{)  
audit mark                                        审计标识 t) uS7y  
audit materiality                                 审计重要性 @1vpkB~ w  
audit method                                     审计方法 r91b]m3xL  
audit objective                                         审计目标，审计目的 ]q`'l_O  
audit of financial statements                      会计报表审计，财务报表审计 w~AW( VX  
audit opinion                                     审计意见 pgw_F  
audit period                                      被审计期间，被审计年度 0/5{v6_rG  
audit plan                                          审计计划 *<ILSZ  
audit planning                                    编制审计计划，制定审计计划，审计计划 k0bDEz.X  
audit planning stage                                  审计计划阶段 s&d!+-\6_  
audit procedure                                审计程序 Oa-(Xp,n#  
audit programme                               审计程序表，具体审计计划 !sVW0JSh  
audit report                                       审计报告 (z.4er}o  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 Uz_OUTFM  
audit report with a qualified opinion                 有保留意见的审计报告 GR,gCtG+L  
audit report with an adverse opinion                否定意见的审计报告 X
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audit report with dual dates                      双重日期审计报告 $!goM~pZ  
audit reporting stage                                 审计报告阶段 5~FXy{ZIH  
audit responsibility                                   审计责任 RI2/hrW  
audit results                                      审计结果 ':d9FzGKa  
audit risk                                          审计风险 U|~I
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audit sampling                                          审计抽样 /l` " @  
audit sampling techniques                         审计抽样方法，审计抽样技术 WRqpQEY  
audit strategies                                  审计策略 jZgCDA8Mr!  
audit summary                                         审计总结，审计小结 fq?MnWc  
audit team                                         审计小组 yvCX is  
audit test                                    审计测试 K''2
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audit trail                                          审计轨迹 !NO)|N>  
audit work                                        审计工作 Z,I0<e caD  
audit working paper                                 审计工作底稿 LV8{c!"  
audited financial statement                        审计会计报表，已审计财务报表 _ SJFuv/  
Auditing Guidelines (the～)                      审计规范指南 zP8rW5/  
auditing standards                             审计准则 7-Mm+4O9  
audit-oriented working paper                          (审计)业务类工作底稿 c[+uwO~  
authorisation                                     授权 r
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authorisation of transaction                       交易的授权 PI&@/+  
availability                                         可获得性 Utj4f-M  
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balance                                      余额；差额；平衡 )mu[ye"p
 
balance sheet                                    资产负债表 U>hpYqf_  
bank                                                 银行 lho0Xy gn  
bank account                                    银行账户，银行户头 PUEEfq!%  
bank statement                                 银行对账单 CwaW>(`v  
barter transaction                              易货交易，以物换物交易 @MxB d,P  
basis of audit                                    审计依据 }u.I%{4  
basis of preparation                                (会计报表的)编制基础 si1Szmx,  
book of account                               账目，账簿 J'
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borrowing                                         借款，贷款，借债 ;m~%57.;\  
branch                                              分支，分支机构，分店 534DAhpD=.  
brought forward                                (账户余额等的)承上年，承上期，承上页 x"~gulcz  
budget                                              预算 \:jJ{bl^A  
building                                      建筑物；大楼 dmYgv^t
 
business conditions                                  业务情况，经营情况 mvu$  
business licence                               (企业等的)营业执照 ~\OZEE I  
business relation                                业务关系 WesEZ\V  
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