[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 (IJf2  
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审计词汇英汉对照 CdTmL{Y1  
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ability to continue as a going concern               持续经营能力 Y5ebpw+B-  
acceptability                                     可接受性，可接受程度 TSHp.ABf  
acceptable level of detection risk                     检查风险的可接受水平 pc-'+7Dh>  
acceptance of engagement                       接受委托 !4.;Ftgjn  
accepting the engagement for the first time              首次接受委托 r hNdXYY>  
access to asset                                         对资产的接触 `Rj i=k>  
according to                                     根据，依据，依照 3%|<U51  
account balance                                账户余额 "NC(^\l/  
account for                                       对……进行会计处理，核算；解释 5:n&G[Md  
accounting                                        会计，会计学 *p.ELI1IC  
accounting advisory serve                        会计咨询服务 X<-]./  
accounting firm                                 会计师事务所 @@ZcW<Y"  
accounting information                      会计信息，会计资料 &[RC4^;\V  
accounting period                             会计期间 ]V.9jlXF  
accounting policies                                   会计政策 /xsa-F  
accounting professional bodies                 会计职业组织，会计职业团体 Mh3zl  
accounting records                                   会计记录 1Rp|*>  
accounting responsibility                           会计责任 ?]h+En5z8  
accounting service                             会计服务 &L q @af#  
accounting standards                                会计准则 }z
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Accounting Standards for Business Enterprises       企业会计准则 #/ 1A:ig  
accounting system                             会计系统 |G%MiYd  
accounting treatment                                会计处理 s/ZOA[Yux  
accuracy                                    准确性，精确性 \?qXscq  
additional audit procedures                      追加审计程序 8eOQRC33  
addressee                                         收件人，收信人 ;y5cs;s
  
Administration of State-owned Assets  (the～)     国有资产管理局 39~fP)  
administrative laws and regulations                 行政法规 7zQD.+&L  
adverse impact                                 不利影响，负面影响 g`J? 2 _]  
adverse opinion                                反对意见 cpE&Fba}"  
advisory group                                  咨询组，顾问组  -U*XA  
agency fee                                        代理费，代理费用 Y7 1b  Lg  
aggregate                                          总计，合计为…… #o yvsS8  
alternation of document and record                 变造文件和记录 mT-5Ok&TUe  
alternative audit procedures                      替代审计程序，备选审计程序 vO4 &ZQ>6  
amend                                              修改，修订 hk,Q=};  
amortisation                                      摊销 #NL1N_B  
analytical capacity                             分析能力 !L3Bvb;Q  
analytical procedures                               分析性程序
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annual financial statements                        年度会计报表，年度财务报表 fJ\Y s;l[j  
appendix                                          附录，附表 !+fHdB  
applicable                                         适用的 {v]>sn;P1  
applicable laws and regulations                 适用的法规 [$H8?J  
application systems                                  应用系统 jv_sRV  
apply consistently                              一贯地执行，一贯地实施 c#{<| .  
appropriate                                       适当的，合适的； s|{K?s  
征用，挪用 aG=Y 6j G  
appropriate authorization                          适当的授权 $L`7(0U-  
appropriateness of audit evidence                    审计证据的适当性 SAo"+%  
approval                                    批准，核准 x!"!oJG^k  
assertion                                    (会计报表上的)认定；确认 m41n5T`  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 "Ny_RF  
asset                                                 资产，财产 wlKL|N  
asset restructuring                             资产重组 m+uh6IqN./  
assignment of duties                                 职责的划分 eJy@N  
assistant                                     助理，助理人员 )k7`!@ID  
associated company                                 联属公司，联营公司 s0nihX1 Z-  
association                                        联合，结合；协会，社团 sDbALAp +  
assumption                                       假设，假定 H5
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at a given date                                         在某一特定时日 X.UIFcK^  
attestation                                         鉴证，公证 =BGc@:2  
attestation service                             鉴证服务 i [j`'.fj  
audit adjustment                                审计调整 &
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audit areas                                        审计领域 w"l8M0$m  
audit conclusion                                审计结论 C($`'~b  
audit effectiveness                             审计效果 EG9S? $  
audit efficiency                                  审计效率 _Yh4[TT~ /  
audit engagement letter                      审计业务约定书 4AF"+L  
audit evidence                                          审计证据 h+
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audit fee                                    审计费 _fa]2I  
audit files                                          审计档案 _$=xa6YA  
audit findings                                     审计中发现的事项 9Pem~<  
audit implementation stage                        审计实施阶段 cAktSoF  
audit mark                                        审计标识 0kCUz  
audit materiality                                 审计重要性 ".w*_1G7U  
audit method                                     审计方法 crhck'?0  
audit objective                                         审计目标，审计目的 "
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audit of financial statements                      会计报表审计，财务报表审计 Y<0f1N  
audit opinion                                     审计意见 txL5'mK  
audit period                                      被审计期间，被审计年度 zBjqYqZ<+  
audit plan                                          审计计划 X2Lhb{ZHE  
audit planning                                    编制审计计划，制定审计计划，审计计划 G&Cl:CtC  
audit planning stage                                  审计计划阶段 c6lEWC:  
audit procedure                                审计程序 Cch1"j<k$  
audit programme                               审计程序表，具体审计计划 -<s?`Rnk  
audit report                                       审计报告 slPFDBx  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 q_ 5xsTlTR  
audit report with a qualified opinion                 有保留意见的审计报告 ZE=~ re  
audit report with an adverse opinion                否定意见的审计报告 CMF1<A4]  
audit report with dual dates                      双重日期审计报告 cF/FretoO  
audit reporting stage                                 审计报告阶段 A: @=?(lI3  
audit responsibility                                   审计责任 -D(UbkPw  
audit results                                      审计结果 :'rXu6c-  
audit risk                                          审计风险 K=B[MT#V{2  
audit sampling                                          审计抽样 L g%cVSz/C  
audit sampling techniques                         审计抽样方法，审计抽样技术 0{B5C [PTG  
audit strategies                                  审计策略 hU4 ~`gp  
audit summary                                         审计总结，审计小结 O%+:fJz6wI  
audit team                                         审计小组 uvmNQg   
audit test                                    审计测试 {+r?gJ  
audit trail                                          审计轨迹 f0^s*V+  
audit work                                        审计工作 :V_$?
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audit working paper                                 审计工作底稿 Ar) :D#D  
audited financial statement                        审计会计报表，已审计财务报表 I;xTyhUd  
Auditing Guidelines (the～)                      审计规范指南 +"p",Z  
auditing standards                             审计准则 1-qQp.Wj  
audit-oriented working paper                          (审计)业务类工作底稿 Az)P&*2:'`  
authorisation                                     授权 z5i!GJB  
authorisation of transaction                       交易的授权 MWB uMF  
availability                                         可获得性 ~XZ1,2jA/  
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balance                                      余额；差额；平衡 \?
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balance sheet                                    资产负债表 DD-DY&2R  
bank                                                 银行 (JM4W "7'  
bank account                                    银行账户，银行户头 APLu?wy7s5  
bank statement                                 银行对账单 =a {Z7W  
barter transaction                              易货交易，以物换物交易 wLgRI$_Dm  
basis of audit                                    审计依据 7)a=B! 8M  
basis of preparation                                (会计报表的)编制基础 x/4lD}Pw]  
book of account                               账目，账簿 |MBnRR  
borrowing                                         借款，贷款，借债 &O%Kj8)  
branch                                              分支，分支机构，分店 Y&&Y:+ V  
brought forward                                (账户余额等的)承上年，承上期，承上页 Z4(2&t^  
budget                                              预算 =L
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building                                      建筑物；大楼 opIcSm&  
business conditions                                  业务情况，经营情况 ZU:gNO0  
business licence                               (企业等的)营业执照 ^QnVYTM  
business relation                                业务关系 >"Hj=?  
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