[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 M$wC=b  
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审计词汇英汉对照 }H53~@WP>  
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ability to continue as a going concern               持续经营能力 )705V|v  
acceptability                                     可接受性，可接受程度 IYv`IS"  
acceptable level of detection risk                     检查风险的可接受水平 b1cy$I  
acceptance of engagement                       接受委托 9i:L&d N  
accepting the engagement for the first time              首次接受委托 ;[ZEDF5H  
access to asset                                         对资产的接触 @@f"%2ZR[  
according to                                     根据，依据，依照 {FI&^39 F$  
account balance                                账户余额 `>o{P/HN  
account for                                       对……进行会计处理，核算；解释 8|gIhpO?^  
accounting                                        会计，会计学 9+|$$)  
accounting advisory serve                        会计咨询服务 /WcG{Wdp  
accounting firm                                 会计师事务所 6bg ;q(*7  
accounting information                      会计信息，会计资料 Dm981t>wL  
accounting period                             会计期间 #<fRE"v:Q  
accounting policies                                   会计政策 aj='b.2)  
accounting professional bodies                 会计职业组织，会计职业团体 PI {bmZ  
accounting records                                   会计记录 N% @Qf~  
accounting responsibility                           会计责任 JtE M,tK  
accounting service                             会计服务 3l~^06D  
accounting standards                                会计准则 }J}-//[A  
Accounting Standards for Business Enterprises       企业会计准则 9 ql~q  
accounting system                             会计系统 <)Dj9' _J  
accounting treatment                                会计处理 U gat1Pz  
accuracy                                    准确性，精确性 \ #F  
additional audit procedures                      追加审计程序 Z-%\ <zT  
addressee                                         收件人，收信人 qZdQD  
Administration of State-owned Assets  (the～)     国有资产管理局 b/K PaNv  
administrative laws and regulations                 行政法规 #^0R&) T
 
adverse impact                                 不利影响，负面影响 CO/]wS  
adverse opinion                                反对意见 9cbd~mM{  
advisory group                                  咨询组，顾问组 :U|1xgB  
agency fee                                        代理费，代理费用 kt#fMd$  
aggregate                                          总计，合计为…… /8'NG6"H`  
alternation of document and record                 变造文件和记录 fUWG*o9  
alternative audit procedures                      替代审计程序，备选审计程序 FjH
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amend                                              修改，修订 P8:dU(nlW  
amortisation                                      摊销 ~7w"nIs<c  
analytical capacity                             分析能力 RMV/&85?y  
analytical procedures                               分析性程序 r8?gD&c}  
annual financial statements                        年度会计报表，年度财务报表 ma]F7dZ5  
appendix                                          附录，附表  tU5zF.%  
applicable                                         适用的 QW~E&B%  
applicable laws and regulations                 适用的法规 =ZznFVJ`={  
application systems                                  应用系统  4\N;2N  
apply consistently                              一贯地执行，一贯地实施 { 'eC`04E  
appropriate                                       适当的，合适的； /{J4:N'B>  
征用，挪用 L<cx:Vz  
appropriate authorization                          适当的授权 HVCe;eI  
appropriateness of audit evidence                    审计证据的适当性 h+H%?:FX  
approval                                    批准，核准 AR%4D3Dma  
assertion                                    (会计报表上的)认定；确认 9<?M8_  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 oH?b}T=9jz  
asset                                                 资产，财产 _yx>TE2e  
asset restructuring                             资产重组 O/(`S<iip  
assignment of duties                                 职责的划分 a5"D@E  
assistant                                     助理，助理人员 iq8<ov  
associated company                                 联属公司，联营公司 wU36sCo  
association                                        联合，结合；协会，社团 <NY^M!  
assumption                                       假设，假定 $rBq"u=,0+  
at a given date                                         在某一特定时日 2a)xTA#  
attestation                                         鉴证，公证 wWP}C D  
attestation service                             鉴证服务 +)om^e@.  
audit adjustment                                审计调整 2,oKVm+  
audit areas                                        审计领域 :S83vE81WK  
audit conclusion                                审计结论 S3%FHS  
audit effectiveness                             审计效果 ,-LwtePJ0  
audit efficiency                                  审计效率 (,\+tr8r8  
audit engagement letter                      审计业务约定书  DPxM'7  
audit evidence                                          审计证据 I]t!xA~  
audit fee                                    审计费
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audit files                                          审计档案 W\,s:6iqz  
audit findings                                     审计中发现的事项 1=c\Rr9]  
audit implementation stage                        审计实施阶段 8 >EWKI
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audit mark                                        审计标识 {4}yKjW%z  
audit materiality                                 审计重要性 /Iy
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audit method                                     审计方法 SM#]H-3  
audit objective                                         审计目标，审计目的 bo>*fNqAIy  
audit of financial statements                      会计报表审计，财务报表审计 {6|G@""O  
audit opinion                                     审计意见 gCS<iBT(7  
audit period                                      被审计期间，被审计年度 /t57!&  
audit plan                                          审计计划 5lmHotj#  
audit planning                                    编制审计计划，制定审计计划，审计计划 TER=*"!  
audit planning stage                                  审计计划阶段 )9G[d
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audit procedure                                审计程序 %N6A+5H  
audit programme                               审计程序表，具体审计计划 x /S}Q8!"}  
audit report                                       审计报告 \ZFGw&yN  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 }OR@~V{Gj  
audit report with a qualified opinion                 有保留意见的审计报告 6I4\q.^qw  
audit report with an adverse opinion                否定意见的审计报告 x"=f+Mr  
audit report with dual dates                      双重日期审计报告 a2O75 kWnm  
audit reporting stage                                 审计报告阶段 X/!o\yyT  
audit responsibility                                   审计责任 85$m[+md  
audit results                                      审计结果 [A~xy'T  
audit risk                                          审计风险 |bHelD|  
audit sampling                                          审计抽样 {SPq$B_VR  
audit sampling techniques                         审计抽样方法，审计抽样技术 tjGn|+|k  
audit strategies                                  审计策略 CS5?Ti6  
audit summary                                         审计总结，审计小结 ".V$~
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audit team                                         审计小组 (O?.)jEW(.  
audit test                                    审计测试 W ]1)zO  
audit trail                                          审计轨迹 . B9iLI  
audit work                                        审计工作 yCR?UH;  
audit working paper                                 审计工作底稿 Lc,Pom  
audited financial statement                        审计会计报表，已审计财务报表 KnQ*vM*VM  
Auditing Guidelines (the～)                      审计规范指南 3?9IJ5p  
auditing standards                             审计准则 A]0 St@  
audit-oriented working paper                          (审计)业务类工作底稿 o Q2Fjj  
authorisation                                     授权 )h4f\0  
authorisation of transaction                       交易的授权 QB uMJm  
availability                                         可获得性 |Q6.299  
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balance                                      余额；差额；平衡 S(I{NL}=$  
balance sheet                                    资产负债表 }Yzco52  
bank                                                 银行 *[Tz![|  
bank account                                    银行账户，银行户头 Y@vTaE^w3  
bank statement                                 银行对账单 "Mn6U-  
barter transaction                              易货交易，以物换物交易 mt{nm[D!Xp  
basis of audit                                    审计依据 4<Utmr  
basis of preparation                                (会计报表的)编制基础 ? 7n`A >T  
book of account                               账目，账簿 cWsNr'MS*  
borrowing                                         借款，贷款，借债 Tod&&T'UW  
branch                                              分支，分支机构，分店 '&tG?gb&  
brought forward                                (账户余额等的)承上年，承上期，承上页 T{.pM4Hd  
budget                                              预算 9igiZmM  
building                                      建筑物；大楼 dI(@
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business conditions                                  业务情况，经营情况 1>_8d"<Gd  
business licence                               (企业等的)营业执照 Vpz\.]  
business relation                                业务关系 Oi'5ytsES  
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