[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 )>a B  
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审计词汇英汉对照 .qv'6G  
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ability to continue as a going concern               持续经营能力 $ &UZy|9  
acceptability                                     可接受性，可接受程度 PkuTg";  
acceptable level of detection risk                     检查风险的可接受水平 gABr@>Vv  
acceptance of engagement                       接受委托 Zu*K-ep"  
accepting the engagement for the first time              首次接受委托 #q\x$  
access to asset                                         对资产的接触 %;xOB^H^  
according to                                     根据，依据，依照 C})'\1O%  
account balance                                账户余额 BMyzjteS+  
account for                                       对……进行会计处理，核算；解释 c3TKl/  
accounting                                        会计，会计学 yYZxLJ='  
accounting advisory serve                        会计咨询服务 ]/X(V|t  
accounting firm                                 会计师事务所 \}0-^(9zd  
accounting information                      会计信息，会计资料 kFLB> j97  
accounting period                             会计期间 1fU,5+PH  
accounting policies                                   会计政策 G4
_,  
accounting professional bodies                 会计职业组织，会计职业团体 ;q>9W,jy  
accounting records                                   会计记录 muON>^MbC  
accounting responsibility                           会计责任 RW'nUL?_\  
accounting service                             会计服务 )?! [}t  
accounting standards                                会计准则 <If35Z)~  
Accounting Standards for Business Enterprises       企业会计准则 k?GD/$1t  
accounting system                             会计系统 ),}AI/j;zY  
accounting treatment                                会计处理 ?#A]{l  
accuracy                                    准确性，精确性 8+L
lx  
additional audit procedures                      追加审计程序 $.%rAa_H  
addressee                                         收件人，收信人 Dh4 6o|P  
Administration of State-owned Assets  (the～)     国有资产管理局 dEa<g99[?  
administrative laws and regulations                 行政法规 i]{1^pKq  
adverse impact                                 不利影响，负面影响 ;E^K.6  
adverse opinion                                反对意见 X;F8_+Np  
advisory group                                  咨询组，顾问组 Q,T"ZdQ  
agency fee                                        代理费，代理费用 z
muMWT;  
aggregate                                          总计，合计为…… ),:c+~@@kT  
alternation of document and record                 变造文件和记录  (.Y/  
alternative audit procedures                      替代审计程序，备选审计程序 |OO in]5  
amend                                              修改，修订 DL^o
_61  
amortisation                                      摊销 y] oaO+  
analytical capacity                             分析能力 cf_|nL#9  
analytical procedures                               分析性程序 _*M42<wcO  
annual financial statements                        年度会计报表，年度财务报表 Cizvw'XDV  
appendix                                          附录，附表 Lo.rvt  
applicable                                         适用的 72uz<i!&$  
applicable laws and regulations                 适用的法规 /UcV  
application systems                                  应用系统 DE$q+j0P  
apply consistently                              一贯地执行，一贯地实施 :nN1e  
appropriate                                       适当的，合适的； `O?T.p)  
征用，挪用 K kW;-{c  
appropriate authorization                          适当的授权 iRo.RU8>  
appropriateness of audit evidence                    审计证据的适当性 h"mi"H^o  
approval                                    批准，核准 @oP_
;G  
assertion                                    (会计报表上的)认定；确认 ~+X9g  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 F'}'(t+oAm  
asset                                                 资产，财产 Df=dt  
asset restructuring                             资产重组 +gd2|`#  
assignment of duties                                 职责的划分 .0 )Y   
assistant                                     助理，助理人员 Xr63?N  
associated company                                 联属公司，联营公司 J@pb[OL,  
association                                        联合，结合；协会，社团 O4 3YY2  
assumption                                       假设，假定 2zSG&",2D  
at a given date                                         在某一特定时日 M,5j5<7  
attestation                                         鉴证，公证 P sura$:  
attestation service                             鉴证服务 p^kUs0$GS  
audit adjustment                                审计调整 fc=Patg  
audit areas                                        审计领域 1F'1>Bu~  
audit conclusion                                审计结论 &GTI  
audit effectiveness                             审计效果 [D"t~QMr  
audit efficiency                                  审计效率 ]Y>h3T~  
audit engagement letter                      审计业务约定书 #m{{a]zm^  
audit evidence                                          审计证据 / O/`<  
audit fee                                    审计费 B$3 ?K  
audit files                                          审计档案 tY${M^^<J  
audit findings                                     审计中发现的事项 `vG,}Pt]  
audit implementation stage                        审计实施阶段 n6d9\  
audit mark                                        审计标识 MTER(L  
audit materiality                                 审计重要性 D-Vai#Cd  
audit method                                     审计方法 ]r!>{  
audit objective                                         审计目标，审计目的 3ya1'qUC  
audit of financial statements                      会计报表审计，财务报表审计 %=AxJp!a  
audit opinion                                     审计意见 \@3Qi8u//  
audit period                                      被审计期间，被审计年度 G|w= ez  
audit plan                                          审计计划 {gA\ph%s  
audit planning                                    编制审计计划，制定审计计划，审计计划 XIo55*  
audit planning stage                                  审计计划阶段 UUK
P"  
audit procedure                                审计程序 c3*t_!@oC  
audit programme                               审计程序表，具体审计计划 v0Dq@Q1  
audit report                                       审计报告 u?Tpi[ #  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 u cwnA  
audit report with a qualified opinion                 有保留意见的审计报告 r)9Dy,  
audit report with an adverse opinion                否定意见的审计报告 n~V4nj&_T  
audit report with dual dates                      双重日期审计报告 02`$OTKz  
audit reporting stage                                 审计报告阶段 <}U'V}g  
audit responsibility                                   审计责任 +x?#DH-  
audit results                                      审计结果 4h!f/aF'  
audit risk                                          审计风险 ( iJ1 ;x  
audit sampling                                          审计抽样 /&& 2u7*  
audit sampling techniques                         审计抽样方法，审计抽样技术 f'Iz G.R  
audit strategies                                  审计策略 [XRCLi}  
audit summary                                         审计总结，审计小结 JjpRHw8\  
audit team                                         审计小组 93+"D`  
audit test                                    审计测试 ;=j@, yu  
audit trail                                          审计轨迹 - K%,^6  
audit work                                        审计工作 !UOCJj.cA  
audit working paper                                 审计工作底稿 RCTQhTy=  
audited financial statement                        审计会计报表，已审计财务报表 )#a[-.OI  
Auditing Guidelines (the～)                      审计规范指南 Nw&!}#m  
auditing standards                             审计准则 My
pc3  
audit-oriented working paper                          (审计)业务类工作底稿 ""Zp:8o  
authorisation                                     授权 _rV5E  
authorisation of transaction                       交易的授权 ,P'P^0qJ  
availability                                         可获得性 L%v^s4@  
B |py6pek|  
balance                                      余额；差额；平衡 7"7rmZ   
balance sheet                                    资产负债表 9Suu-A  
bank                                                 银行 4Wy<?O2  
bank account                                    银行账户，银行户头 QB:i/9  
bank statement                                 银行对账单  rhpPCt  
barter transaction                              易货交易，以物换物交易 g~7Ri-"  
basis of audit                                    审计依据 Wk:hFHs3  
basis of preparation                                (会计报表的)编制基础 RT93Mt %P  
book of account                               账目，账簿 L-pVltX  
borrowing                                         借款，贷款，借债 )&era` e[  
branch                                              分支，分支机构，分店 J$4wL F3  
brought forward                                (账户余额等的)承上年，承上期，承上页 ;U1UFqZ`  
budget                                              预算 >@WX>0`ht  
building                                      建筑物；大楼 =NbI%  
business conditions                                  业务情况，经营情况 p~ 
C.IG  
business licence                               (企业等的)营业执照 9_\'LJ  
business relation                                业务关系 _,;j7%j  
/&u<
TJ4  

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