[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 e4S@ J/D  
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审计词汇英汉对照 v(1 [n]y  
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ability to continue as a going concern               持续经营能力 _~<sb,W  
acceptability                                     可接受性，可接受程度 A)f-r  
acceptable level of detection risk                     检查风险的可接受水平 d:%b  
acceptance of engagement                       接受委托 2n<Mu Q]  
accepting the engagement for the first time              首次接受委托 yw^P
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access to asset                                         对资产的接触 5\Q Tm;  
according to                                     根据，依据，依照 %HUex 6!  
account balance                                账户余额 K10G+'H^  
account for                                       对……进行会计处理，核算；解释 ,mHME~  
accounting                                        会计，会计学 %K6veB{M  
accounting advisory serve                        会计咨询服务 lvW T  
accounting firm                                 会计师事务所 ~gDYb#p  
accounting information                      会计信息，会计资料 #T=iS(i  
accounting period                             会计期间 '+88UFSq5  
accounting policies                                   会计政策 TeHJj`rdAU  
accounting professional bodies                 会计职业组织，会计职业团体 TnF~'RZYb  
accounting records                                   会计记录 L&pR#  
accounting responsibility                           会计责任 6{h\CU}"  
accounting service                             会计服务 0AQazhm  
accounting standards                                会计准则 @<\oM]jX  
Accounting Standards for Business Enterprises       企业会计准则 nLN0zfhE#  
accounting system                             会计系统 FZ"n6hWA  
accounting treatment                                会计处理 F&d!fEHU  
accuracy                                    准确性，精确性 :u>RyKu|&R  
additional audit procedures                      追加审计程序 j4$nr=d.6  
addressee                                         收件人，收信人 =U]9>  
Administration of State-owned Assets  (the～)     国有资产管理局 8 v/H;65  
administrative laws and regulations                 行政法规 B)0/kY7c  
adverse impact                                 不利影响，负面影响 6jq*lnA%  
adverse opinion                                反对意见
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advisory group                                  咨询组，顾问组 c!EA>:;(<  
agency fee                                        代理费，代理费用 Z& _kq|  
aggregate                                          总计，合计为…… [D
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alternation of document and record                 变造文件和记录 I dK*IA4  
alternative audit procedures                      替代审计程序，备选审计程序 nBy-/BU&  
amend                                              修改，修订 )lG}B U.  
amortisation                                      摊销 P5Xp #pa  
analytical capacity                             分析能力 GwX)~.i  
analytical procedures                               分析性程序 .9J^\%JD  
annual financial statements                        年度会计报表，年度财务报表 Zxebv#4  
appendix                                          附录，附表 )z[C=  
applicable                                         适用的 <ToS&  
applicable laws and regulations                 适用的法规 ..N6]u  
application systems                                  应用系统 PmuG(qg  
apply consistently                              一贯地执行，一贯地实施 (?z?/4>7<  
appropriate                                       适当的，合适的； odhcD;^X1  
征用，挪用 <.h7xZ  
appropriate authorization                          适当的授权  u r$  
appropriateness of audit evidence                    审计证据的适当性 &g:( I  
approval                                    批准，核准 h FU8iB`Q  
assertion                                    (会计报表上的)认定；确认 Z(MZbzY7Hq  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 0#V"   
asset                                                 资产，财产 %\JGDM*m  
asset restructuring                             资产重组 t&?jJ7 (&8  
assignment of duties                                 职责的划分 u?,>yf.;s  
assistant                                     助理，助理人员 L3eF BF/  
associated company                                 联属公司，联营公司 [jgVN w""D  
association                                        联合，结合；协会，社团 Chi
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assumption                                       假设，假定 |8` }8vo)  
at a given date                                         在某一特定时日 8"h;+;  
attestation                                         鉴证，公证 EQyX!  
attestation service                             鉴证服务 )1At/
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audit adjustment                                审计调整 9vRLM*9|  
audit areas                                        审计领域 j4X Vk@'OX  
audit conclusion                                审计结论 7 $*E0  
audit effectiveness                             审计效果 -Q? i16pM  
audit efficiency                                  审计效率 ^Mq/Cf_T  
audit engagement letter                      审计业务约定书 }3lG'Y#Kpy  
audit evidence                                          审计证据 1>*oN  
audit fee                                    审计费 Kbu>U{'  
audit files                                          审计档案 tl dK@!E3  
audit findings                                     审计中发现的事项 .@{v{  
audit implementation stage                        审计实施阶段 %bw+>:Tr  
audit mark                                        审计标识 c/Pql!h+  
audit materiality                                 审计重要性 l%+ &V^:  
audit method                                     审计方法 L2@:?WW[  
audit objective                                         审计目标，审计目的 QGN+f)  
audit of financial statements                      会计报表审计，财务报表审计 Zj[m  
audit opinion                                     审计意见 2/3yW.C  
audit period                                      被审计期间，被审计年度 7rD 8  
audit plan                                          审计计划 i ;B^I8  
audit planning                                    编制审计计划，制定审计计划，审计计划 3I 0pHP5  
audit planning stage                                  审计计划阶段 3P!OP{`  
audit procedure                                审计程序 (Z<@dkO?)  
audit programme                               审计程序表，具体审计计划 nc1~5eo  
audit report                                       审计报告 h[dJNawL  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 > %KEMlKZ  
audit report with a qualified opinion                 有保留意见的审计报告 (?Ko:0+*  
audit report with an adverse opinion                否定意见的审计报告 )2c]Z|  
audit report with dual dates                      双重日期审计报告 L9)gN.#  
audit reporting stage                                 审计报告阶段 A{>w5T  
audit responsibility                                   审计责任 bIm4s  
audit results                                      审计结果 8(`e\)%l0  
audit risk                                          审计风险 YWU@e[  
audit sampling                                          审计抽样 yr'-;-u  
audit sampling techniques                         审计抽样方法，审计抽样技术 DOu^   
audit strategies                                  审计策略 e(wc [bv  
audit summary                                         审计总结，审计小结 =x+1A)Q  
audit team                                         审计小组 6W_:w  
audit test                                    审计测试 y)KIz  
audit trail                                          审计轨迹 }V]*FCpQ  
audit work                                        审计工作 RF*>U a  
audit working paper                                 审计工作底稿 2<*"@Vj  
audited financial statement                        审计会计报表，已审计财务报表  IZrcn  
Auditing Guidelines (the～)                      审计规范指南 l!}gWd,H  
auditing standards                             审计准则 (}wPu&Is,C  
audit-oriented working paper                          (审计)业务类工作底稿 BcQUD?LC`  
authorisation                                     授权 P,ZQ*Ju  
authorisation of transaction                       交易的授权 ajkV"~w',|  
availability                                         可获得性 i;pg9Vw  
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balance                                      余额；差额；平衡 @5&57R3>  
balance sheet                                    资产负债表  MMk9rBf  
bank                                                 银行 @|;[ ;:h@  
bank account                                    银行账户，银行户头 cFie;k  
bank statement                                 银行对账单 ,eTdQI;   
barter transaction                              易货交易，以物换物交易 `yq) y>_  
basis of audit                                    审计依据 lI46 f  
basis of preparation                                (会计报表的)编制基础 o~Hq&C"^}  
book of account                               账目，账簿 o_\vudXK  
borrowing                                         借款，贷款，借债 q2|x$5  
branch                                              分支，分支机构，分店 /V0Put  
brought forward                                (账户余额等的)承上年，承上期，承上页 Qxy~%;X  
budget                                              预算 DNj<:Pdd)  
building                                      建筑物；大楼 V}vL[=QFZ(  
business conditions                                  业务情况，经营情况 l9/}fMi  
business licence                               (企业等的)营业执照 %@(+`CCA  
business relation                                业务关系 ~tTa[_a!  
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