[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 bnN&E?{hF1  
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审计词汇英汉对照 mR$0Ij/v  
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ability to continue as a going concern               持续经营能力 -`$J& YU  
acceptability                                     可接受性，可接受程度 5"bg8hL  
acceptable level of detection risk                     检查风险的可接受水平 Y=,9M  
acceptance of engagement                       接受委托 (:R5"|]@<x  
accepting the engagement for the first time              首次接受委托 8! /ue.T  
access to asset                                         对资产的接触 ^4xl4nbx  
according to                                     根据，依据，依照 GK1P7Qy?V  
account balance                                账户余额 k"E|E";B  
account for                                       对……进行会计处理，核算；解释 G?!8T91;  
accounting                                        会计，会计学 7Rd(,eWE@  
accounting advisory serve                        会计咨询服务 /T2 v`Li  
accounting firm                                 会计师事务所 8:2Vib$  
accounting information                      会计信息，会计资料 N* \ri0  
accounting period                             会计期间 > w SI0N  
accounting policies                                   会计政策 AmJ dZs|/  
accounting professional bodies                 会计职业组织，会计职业团体 /J9Or{#r  
accounting records                                   会计记录 b5?kgY  
accounting responsibility                           会计责任 fcy4?SQ.<i  
accounting service                             会计服务 di7cCn  
accounting standards                                会计准则 A@-U#UvN  
Accounting Standards for Business Enterprises       企业会计准则 wUL5"\  
accounting system                             会计系统 CZ>Ujw=&k  
accounting treatment                                会计处理 ]W5p\(1g  
accuracy                                    准确性，精确性 w|NId,#f  
additional audit procedures                      追加审计程序 f1XM_  
addressee                                         收件人，收信人 w-C%,1F,/  
Administration of State-owned Assets  (the～)     国有资产管理局 ?!
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administrative laws and regulations                 行政法规 B~b ='jN  
adverse impact                                 不利影响，负面影响 2`A[<S  
adverse opinion                                反对意见 q s:T
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advisory group                                  咨询组，顾问组 x$FcF8  
agency fee                                        代理费，代理费用 6$l?D^{  
aggregate                                          总计，合计为…… xrI9t?QaCb  
alternation of document and record                 变造文件和记录 eU.C<Tv:8  
alternative audit procedures                      替代审计程序，备选审计程序 . g- HB'  
amend                                              修改，修订 tKds|0,j|  
amortisation                                      摊销 qnqS^K,':  
analytical capacity                             分析能力 \GKR(~f  
analytical procedures                               分析性程序 e [6F }."c  
annual financial statements                        年度会计报表，年度财务报表 74&{GCL  
appendix                                          附录，附表 7r2p+LP[  
applicable                                         适用的 mHa ~c(x  
applicable laws and regulations                 适用的法规 tI5*0  
application systems                                  应用系统 ;=1[D  
apply consistently                              一贯地执行，一贯地实施 OX?E3 <8`  
appropriate                                       适当的，合适的； [)il_3t  
征用，挪用 ux,eY  
appropriate authorization                          适当的授权 ?{xD{f$  
appropriateness of audit evidence                    审计证据的适当性 s(e1kk}"  
approval                                    批准，核准 JIqg[Mao  
assertion                                    (会计报表上的)认定；确认 `?f<hIJoz  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 #K iqV6E  
asset                                                 资产，财产 (y1S*_D  
asset restructuring                             资产重组 keStK8  
assignment of duties                                 职责的划分 \HQ.Pwr 6  
assistant                                     助理，助理人员 sCp) o,;  
associated company                                 联属公司，联营公司 2fNNdxdbT  
association                                        联合，结合；协会，社团 w, _LC)9  
assumption                                       假设，假定 7xR:\FBa^  
at a given date                                         在某一特定时日 s,l*=<  
attestation                                         鉴证，公证 +q+JOS]L  
attestation service                             鉴证服务 `cIeqp  
audit adjustment                                审计调整 CrG!8}  
audit areas                                        审计领域 }*O8
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audit conclusion                                审计结论 if3z Fh  
audit effectiveness                             审计效果 ;jO+<~YP!  
audit efficiency                                  审计效率 /!y;h-  
audit engagement letter                      审计业务约定书 ;0NJX)GL  
audit evidence                                          审计证据 (f~}5O<  
audit fee                                    审计费 e)}=T0 s  
audit files                                          审计档案 fI'+4 )@x  
audit findings                                     审计中发现的事项 XqwP<5Z  
audit implementation stage                        审计实施阶段 Zq H-]?)  
audit mark                                        审计标识 hS>=pO+y  
audit materiality                                 审计重要性 %(H' j@D[  
audit method                                     审计方法 DF'~ #G8  
audit objective                                         审计目标，审计目的 ?^LG>GgV  
audit of financial statements                      会计报表审计，财务报表审计 de[NIDA;`  
audit opinion                                     审计意见 ed`7GZB  
audit period                                      被审计期间，被审计年度 5PP^w~n  
audit plan                                          审计计划 06v'!M  
audit planning                                    编制审计计划，制定审计计划，审计计划 B__e*d:)!m  
audit planning stage                                  审计计划阶段 Q'?VLv|@  
audit procedure                                审计程序 >6IUle>z  
audit programme                               审计程序表，具体审计计划 S,f#g?V  
audit report                                       审计报告 /ge
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audit report with a disclaimer of opinion           拒绝表示意见审计报告 z46Sh&+  
audit report with a qualified opinion                 有保留意见的审计报告 ~:|V,1  
audit report with an adverse opinion                否定意见的审计报告 B}K<L\S  
audit report with dual dates                      双重日期审计报告 ~PU}==*q  
audit reporting stage                                 审计报告阶段 %b~ND?nn-  
audit responsibility                                   审计责任 : #so"O  
audit results                                      审计结果 KTAQ6k  
audit risk                                          审计风险 3df5 e0  
audit sampling                                          审计抽样 YPO24_B  
audit sampling techniques                         审计抽样方法，审计抽样技术 1u(n[<WtT_  
audit strategies                                  审计策略 VW;E14  
audit summary                                         审计总结，审计小结 lhf5[Rp  
audit team                                         审计小组 " 9N;&^I  
audit test                                    审计测试 Z|)1ftcC  
audit trail                                          审计轨迹 dP>FXgY  
audit work                                        审计工作 D 5:'2i  
audit working paper                                 审计工作底稿 "v0SvV<7  
audited financial statement                        审计会计报表，已审计财务报表 1N5lI97j  
Auditing Guidelines (the～)                      审计规范指南 ]86*k% A  
auditing standards                             审计准则 6\.LG4@LO  
audit-oriented working paper                          (审计)业务类工作底稿 A"R(?rQi=  
authorisation                                     授权 N^k& 8  
authorisation of transaction                       交易的授权 2OqEyXh  
availability                                         可获得性 DG&aFmC  
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balance                                      余额；差额；平衡 &l4kwds R  
balance sheet                                    资产负债表 H^vA}F`  
bank                                                 银行 oiD{Z  
bank account                                    银行账户，银行户头 'MNCJ;A@V  
bank statement                                 银行对账单 ZCM
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barter transaction                              易货交易，以物换物交易 /x_AWnU  
basis of audit                                    审计依据 SwaPRAF  
basis of preparation                                (会计报表的)编制基础 @xBO[v  
book of account                               账目，账簿 QX
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borrowing                                         借款，贷款，借债 >;VZB/d  
branch                                              分支，分支机构，分店 ]Zc\si3i&  
brought forward                                (账户余额等的)承上年，承上期，承上页 tCPK_Wws?Z  
budget                                              预算 Y0m?ZVt  
building                                      建筑物；大楼 +Hp`(^(  
business conditions                                  业务情况，经营情况 2!9Zw$  
business licence                               (企业等的)营业执照 :JZV=@<T  
business relation                                业务关系 6Ypc]ym=J  
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