[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 05\dl  
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审计词汇英汉对照 Ru!He,k7  
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ability to continue as a going concern               持续经营能力 H( -Y  
acceptability                                     可接受性，可接受程度 G* %t'jX9  
acceptable level of detection risk                     检查风险的可接受水平 z|R,&~:  
acceptance of engagement                       接受委托 M s9E @E  
accepting the engagement for the first time              首次接受委托 p(SRjQt  
access to asset                                         对资产的接触 c2l_$p  
according to                                     根据，依据，依照 H2gj=krK  
account balance                                账户余额 iSRpfU  
account for                                       对……进行会计处理，核算；解释 Eq%@"-mo  
accounting                                        会计，会计学 |rRO@18dA  
accounting advisory serve                        会计咨询服务 w-B^ [<  
accounting firm                                 会计师事务所 pI +!92Z  
accounting information                      会计信息，会计资料 v'2[[u{7*  
accounting period                             会计期间 5}ie]/[|  
accounting policies                                   会计政策 #4LFG\s  
accounting professional bodies                 会计职业组织，会计职业团体 CLD-mx|?  
accounting records                                   会计记录 EC&@I+'8Q  
accounting responsibility                           会计责任 V5}nOGV9  
accounting service                             会计服务 A?5E2T1L%.  
accounting standards                                会计准则 wJb#
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Accounting Standards for Business Enterprises       企业会计准则 w^k;D,h  
accounting system                             会计系统 Myat{OF  
accounting treatment                                会计处理 {'+QH)w(  
accuracy                                    准确性，精确性 Rn%N&1 Ef  
additional audit procedures                      追加审计程序 Fh7'[>onw  
addressee                                         收件人，收信人 f},oj4P\  
Administration of State-owned Assets  (the～)     国有资产管理局 0X2@CPIFf  
administrative laws and regulations                 行政法规 =tTqN+4  
adverse impact                                 不利影响，负面影响 IHfzZHy  
adverse opinion                                反对意见 ~`;rNnOT3  
advisory group                                  咨询组，顾问组 EUYCcL'G  
agency fee                                        代理费，代理费用 %b.UPS@I  
aggregate                                          总计，合计为…… !M<{E*  
alternation of document and record                 变造文件和记录 l7(!`NPbC  
alternative audit procedures                      替代审计程序，备选审计程序 wu<])&F  
amend                                              修改，修订 @xsP5je]  
amortisation                                      摊销 .ujT!{>v/  
analytical capacity                             分析能力 Q "r_!f  
analytical procedures                               分析性程序 " }gVAAvc7  
annual financial statements                        年度会计报表，年度财务报表 _STB$cZ  
appendix                                          附录，附表 ExSe=4q#  
applicable                                         适用的 (oK^c-x  
applicable laws and regulations                 适用的法规 %m5Q"4O  
application systems                                  应用系统 gQSNU_o Z  
apply consistently                              一贯地执行，一贯地实施 inPJ2uBD\^  
appropriate                                       适当的，合适的； TfxwVPX  
征用，挪用 ( <t_Pru  
appropriate authorization                          适当的授权 jt~Qu-  
appropriateness of audit evidence                    审计证据的适当性 E{xVc;t  
approval                                    批准，核准
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assertion                                    (会计报表上的)认定；确认 YO{GU7  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 M_0zC1  
asset                                                 资产，财产 h 6G/O`:  
asset restructuring                             资产重组 T`/IO.2  
assignment of duties                                 职责的划分 QlFZO4 P3|  
assistant                                     助理，助理人员 D*5hrkV9  
associated company                                 联属公司，联营公司 fqz28aHh  
association                                        联合，结合；协会，社团 Oh.ZPG=  
assumption                                       假设，假定 >4m'tZ8  
at a given date                                         在某一特定时日
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attestation                                         鉴证，公证 %HQ.|  
attestation service                             鉴证服务 iVtl72O  
audit adjustment                                审计调整 5/[H+O1;  
audit areas                                        审计领域 7x]4`#u  
audit conclusion                                审计结论 ^da44Qqu  
audit effectiveness                             审计效果 HC {XX>F^  
audit efficiency                                  审计效率 6Q4X6U:WB  
audit engagement letter                      审计业务约定书 J`M&{UP  
audit evidence                                          审计证据 fjo{av~]y  
audit fee                                    审计费 _s,ao'/  
audit files                                          审计档案 =M6[URZ  
audit findings                                     审计中发现的事项 T
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audit implementation stage                        审计实施阶段 5OIc( YhYf  
audit mark                                        审计标识 mN`YuR~  
audit materiality                                 审计重要性 &ej8mq"\  
audit method                                     审计方法 .Hhhi  
audit objective                                         审计目标，审计目的 6q<YJ.,  
audit of financial statements                      会计报表审计，财务报表审计 DVZdClAL  
audit opinion                                     审计意见 Gz I~TWc+G  
audit period                                      被审计期间，被审计年度 )/ Ud^wi  
audit plan                                          审计计划 d|9b~_::V  
audit planning                                    编制审计计划，制定审计计划，审计计划 JE5  
audit planning stage                                  审计计划阶段 + Y.1)i}  
audit procedure                                审计程序 CF!Sa6  
audit programme                               审计程序表，具体审计计划 lA!"z~03*  
audit report                                       审计报告 RT/o$$  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 :6J +%(f  
audit report with a qualified opinion                 有保留意见的审计报告 vgIpj3u  
audit report with an adverse opinion                否定意见的审计报告 `Ycf]2.,$
 
audit report with dual dates                      双重日期审计报告 3FSqd<t;D  
audit reporting stage                                 审计报告阶段 kB:Uu}(=N  
audit responsibility                                   审计责任 :pX`?Ew`g  
audit results                                      审计结果 [,EpN{l  
audit risk                                          审计风险 <%}QDO8\i  
audit sampling                                          审计抽样 8eIUsI.o  
audit sampling techniques                         审计抽样方法，审计抽样技术 |rw%FM{F  
audit strategies                                  审计策略 Zd^6 ulx  
audit summary                                         审计总结，审计小结 |LG4=j.l  
audit team                                         审计小组 !{et8F@d|  
audit test                                    审计测试 ?,P3)&3g  
audit trail                                          审计轨迹 8VG!TpX/B  
audit work                                        审计工作 @tohNO>  
audit working paper                                 审计工作底稿 MvLs%GE%  
audited financial statement                        审计会计报表，已审计财务报表 MiT}L  
Auditing Guidelines (the～)                      审计规范指南 5[l8y,  
auditing standards                             审计准则 xp'_%n~K@  
audit-oriented working paper                          (审计)业务类工作底稿 W+wA_s2&D  
authorisation                                     授权 ',3HlOJ:  
authorisation of transaction                       交易的授权 k-V,~c  
availability                                         可获得性 sKz`aqI  
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balance                                      余额；差额；平衡 5S Xn?  
balance sheet                                    资产负债表 VpfUm
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bank                                                 银行 WtQ8X|\`  
bank account                                    银行账户，银行户头 _8f
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bank statement                                 银行对账单 CHd9l]Rbe  
barter transaction                              易货交易，以物换物交易 c5q9LQ/  
basis of audit                                    审计依据 DBLk!~IF  
basis of preparation                                (会计报表的)编制基础 T#%/s?_>.  
book of account                               账目，账簿 mOpTzg@  
borrowing                                         借款，贷款，借债 7qOa ;^T  
branch                                              分支，分支机构，分店 rt3qdk5 U  
brought forward                                (账户余额等的)承上年，承上期，承上页 y4Z&@,_{  
budget                                              预算 2M<R(W!&  
building                                      建筑物；大楼 @Q&3L~K"  
business conditions                                  业务情况，经营情况 cUqn<Z<n  
business licence                               (企业等的)营业执照 # ,uya2!)  
business relation                                业务关系 H>Q%"|  
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