[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 ! F^j\  
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审计词汇英汉对照 834E ]2  
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ability to continue as a going concern               持续经营能力 TgDx3U[  
acceptability                                     可接受性，可接受程度 ;z>?
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acceptable level of detection risk                     检查风险的可接受水平 {9/ayG[98  
acceptance of engagement                       接受委托 Z'u:Em  
accepting the engagement for the first time              首次接受委托 b* AL,n?  
access to asset                                         对资产的接触 2c%*u {=:  
according to                                     根据，依据，依照 Vm3e6Y,K  
account balance                                账户余额 o3s ME2  
account for                                       对……进行会计处理，核算；解释 }@+{;"  
accounting                                        会计，会计学 _QS+
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accounting advisory serve                        会计咨询服务 `1
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accounting firm                                 会计师事务所 =P,h5
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accounting information                      会计信息，会计资料 );m7;}gE  
accounting period                             会计期间 kS\A_"bc  
accounting policies                                   会计政策 7aV(tMzd  
accounting professional bodies                 会计职业组织，会计职业团体 Msk^H7  
accounting records                                   会计记录 FHoY=fCI  
accounting responsibility                           会计责任 #]vy`rv  
accounting service                             会计服务 _&]B  
accounting standards                                会计准则 ME9jN{ le  
Accounting Standards for Business Enterprises       企业会计准则 =}8:zO 2'{  
accounting system                             会计系统  C0Oe$& _  
accounting treatment                                会计处理 qh40nqS;9  
accuracy                                    准确性，精确性 9=-d/y?  
additional audit procedures                      追加审计程序 88]UA  
addressee                                         收件人，收信人 I_h8)W  
Administration of State-owned Assets  (the～)     国有资产管理局 ya*KA.EGg  
administrative laws and regulations                 行政法规 "b#L8kN  
adverse impact                                 不利影响，负面影响 CP%?,\  
adverse opinion                                反对意见 3ZAPcpB2  
advisory group                                  咨询组，顾问组 jTDaW 8@L  
agency fee                                        代理费，代理费用 @Yl&Jg2l'  
aggregate                                          总计，合计为…… mvCH$}w8&  
alternation of document and record                 变造文件和记录 RKt#2%FFO  
alternative audit procedures                      替代审计程序，备选审计程序 F$!K/Mm[  
amend                                              修改，修订 t9!8Bh<  
amortisation                                      摊销 OJ/l}_a  
analytical capacity                             分析能力 }uCC~ <^  
analytical procedures                               分析性程序 + Q $Jq  
annual financial statements                        年度会计报表，年度财务报表 |3h-F5V)  
appendix                                          附录，附表 ,[Bv\4Ah  
applicable                                         适用的 I Ceb2R  
applicable laws and regulations                 适用的法规 ~.dmfA{  
application systems                                  应用系统 [VsTyqV a  
apply consistently                              一贯地执行，一贯地实施 \dq}nOsX*  
appropriate                                       适当的，合适的； 1pM"j!  
征用，挪用 E|Q|Nx!6[  
appropriate authorization                          适当的授权 IwR/4L YI  
appropriateness of audit evidence                    审计证据的适当性 Zeeixg-1<  
approval                                    批准，核准 -=+@/@nV  
assertion                                    (会计报表上的)认定；确认 tlz+!>  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 hm&cRehU  
asset                                                 资产，财产 5Y#W$Fx($R  
asset restructuring                             资产重组 U)3*7D  
assignment of duties                                 职责的划分 +ROwk  
assistant                                     助理，助理人员 LzS)WjEN  
associated company                                 联属公司，联营公司 2<  "-  
association                                        联合，结合；协会，社团 Q`ALyp,9b  
assumption                                       假设，假定 DO^K8~]
 
at a given date                                         在某一特定时日 LRuB&4r8  
attestation                                         鉴证，公证   OH*  
attestation service                             鉴证服务 gaIN]9wLm  
audit adjustment                                审计调整 ^e1Ux  
audit areas                                        审计领域 (9_O||ee  
audit conclusion                                审计结论 `E4+#_ v  
audit effectiveness                             审计效果 C.& R,$  
audit efficiency                                  审计效率 zFq8xw  
audit engagement letter                      审计业务约定书 da ,Bnze0  
audit evidence                                          审计证据 \MY`R  
audit fee                                    审计费 "P@jr{zvMd  
audit files                                          审计档案 %#zqZ|q  
audit findings                                     审计中发现的事项 -D4"uoN
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audit implementation stage                        审计实施阶段 :d!qZFln  
audit mark                                        审计标识 A%zX LV=3O  
audit materiality                                 审计重要性 3O'6 Ae  
audit method                                     审计方法 9CxFj)#5F  
audit objective                                         审计目标，审计目的 |P
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audit of financial statements                      会计报表审计，财务报表审计 /jtU<uX  
audit opinion                                     审计意见 Z#1'STg  
audit period                                      被审计期间，被审计年度 !=Hu?F p  
audit plan                                          审计计划 |@+/R .l  
audit planning                                    编制审计计划，制定审计计划，审计计划 ZliJc7lss  
audit planning stage                                  审计计划阶段 'Pm.b}p<  
audit procedure                                审计程序 !I8m(axW  
audit programme                               审计程序表，具体审计计划 o-f;$]yp>  
audit report                                       审计报告 kw gsf5[  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 $$tFP"pZ  
audit report with a qualified opinion                 有保留意见的审计报告 j-R9=vB2  
audit report with an adverse opinion                否定意见的审计报告 $1F$3"k  
audit report with dual dates                      双重日期审计报告 z :q9~  
audit reporting stage                                 审计报告阶段 /4!.G#DLQ  
audit responsibility                                   审计责任 
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audit results                                      审计结果 YIc|0[ ]*|  
audit risk                                          审计风险 ]8c%)%Vi  
audit sampling                                          审计抽样 eL`}j9  
audit sampling techniques                         审计抽样方法，审计抽样技术 s[}4Q|s%  
audit strategies                                  审计策略 !
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audit summary                                         审计总结，审计小结 /|HVp  
audit team                                         审计小组 ?uBZ"^'  
audit test                                    审计测试 
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audit trail                                          审计轨迹 jmH=W)  
audit work                                        审计工作 ~hk;OB;  
audit working paper                                 审计工作底稿 O2n[`9*  
audited financial statement                        审计会计报表，已审计财务报表 ~:l
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Auditing Guidelines (the～)                      审计规范指南 h,(f3Ik0O  
auditing standards                             审计准则 :CR1Oy9  
audit-oriented working paper                          (审计)业务类工作底稿 e-`=?tct  
authorisation                                     授权 *\M$pUS{  
authorisation of transaction                       交易的授权 'WC> _L  
availability                                         可获得性 B9[eLh !  
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balance                                      余额；差额；平衡 ?: XY3!{  
balance sheet                                    资产负债表 \@KKX  
bank                                                 银行 %!v gAH4  
bank account                                    银行账户，银行户头 K*]^0  
bank statement                                 银行对账单 &{5v[:$  
barter transaction                              易货交易，以物换物交易 z5k9|.hgw  
basis of audit                                    审计依据 :1Y*&s  
basis of preparation                                (会计报表的)编制基础 MB:VACCr  
book of account                               账目，账簿 ,e{|[k  
borrowing                                         借款，贷款，借债 t'.oty=  
branch                                              分支，分支机构，分店 O7x'q<PFU  
brought forward                                (账户余额等的)承上年，承上期，承上页 9td[^EB#(h  
budget                                              预算 ~*-%tFSv  
building                                      建筑物；大楼 -<jd/ 5  
business conditions                                  业务情况，经营情况 ~dm/U7B:  
business licence                               (企业等的)营业执照 rZt7C(FM$7  
business relation                                业务关系 iYE7BUH=  
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