[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 @"`J~uK  
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审计词汇英汉对照 '.n0[2>  
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ability to continue as a going concern               持续经营能力 K._tCB:  
acceptability                                     可接受性，可接受程度 PD@]2lY(  
acceptable level of detection risk                     检查风险的可接受水平 UjNe0jt%s  
acceptance of engagement                       接受委托 ogt<vng  
accepting the engagement for the first time              首次接受委托 Vb0((c%&  
access to asset                                         对资产的接触 6}aIb.j  
according to                                     根据，依据，依照 W U:~T.Su  
account balance                                账户余额 K{]!hm,[3  
account for                                       对……进行会计处理，核算；解释 Y
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accounting                                        会计，会计学 {uO=Wkp~7  
accounting advisory serve                        会计咨询服务 Pt/dH+r`%  
accounting firm                                 会计师事务所 `QH-VR\_  
accounting information                      会计信息，会计资料 3BBw:)V  
accounting period                             会计期间 PgNg1  
accounting policies                                   会计政策 \KlOj%s  
accounting professional bodies                 会计职业组织，会计职业团体 b' 1%g}  
accounting records                                   会计记录 [.M<h^xrB  
accounting responsibility                           会计责任 k"*A@  
accounting service                             会计服务 ac8+?FpK #  
accounting standards                                会计准则 0dv# [  
Accounting Standards for Business Enterprises       企业会计准则 [P5+}@t  
accounting system                             会计系统 -)bi SU,  
accounting treatment                                会计处理 ]>E)0<t  
accuracy                                    准确性，精确性 &5]&6TD6  
additional audit procedures                      追加审计程序 V%F^6ds$]0  
addressee                                         收件人，收信人 o!q3+Pp;}  
Administration of State-owned Assets  (the～)     国有资产管理局 jf_xm=n  
administrative laws and regulations                 行政法规 /%E X4 W  
adverse impact                                 不利影响，负面影响 F iZe4{(p  
adverse opinion                                反对意见 Qh4@Nl#Ncf  
advisory group                                  咨询组，顾问组 2!Bjs?K<bv  
agency fee                                        代理费，代理费用 .>4Zt'gCt  
aggregate                                          总计，合计为…… Eiqx1ZM  
alternation of document and record                 变造文件和记录 ~YQC!x  
alternative audit procedures                      替代审计程序，备选审计程序 -+^E5  
amend                                              修改，修订 q~*9A-MH  
amortisation                                      摊销 ~b.C[s  
analytical capacity                             分析能力 )
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analytical procedures                               分析性程序 aS ]bTYJ'  
annual financial statements                        年度会计报表，年度财务报表 g_<^kg"  
appendix                                          附录，附表 ,BG aJ|k  
applicable                                         适用的 X?m"86L  
applicable laws and regulations                 适用的法规  V6opV&  
application systems                                  应用系统 W4 v/,g>  
apply consistently                              一贯地执行，一贯地实施 T$ <l<.Qd  
appropriate                                       适当的，合适的； x|>N  
征用，挪用 +n]z'pijb  
appropriate authorization                          适当的授权 :A+nmz!z  
appropriateness of audit evidence                    审计证据的适当性 :bJT2o[  
approval                                    批准，核准 W{pyU\  
assertion                                    (会计报表上的)认定；确认 |y,%dFN Lf  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 ulY8$jB  
asset                                                 资产，财产 O=2"t%Gc  
asset restructuring                             资产重组 a: Ch"la  
assignment of duties                                 职责的划分 T8nOb9Nrj  
assistant                                     助理，助理人员 (XF"ckma  
associated company                                 联属公司，联营公司 R#D>m8&}3  
association                                        联合，结合；协会，社团 ;+d2qbGd  
assumption                                       假设，假定 rCOH*m&  
at a given date                                         在某一特定时日 X~m*`UH  
attestation                                         鉴证，公证 BSe{HmDq  
attestation service                             鉴证服务  "pQFIV,  
audit adjustment                                审计调整 5u\#@% \6  
audit areas                                        审计领域 +48a..4sN  
audit conclusion                                审计结论 Fjq~^_8  
audit effectiveness                             审计效果 lB7 V4  
audit efficiency                                  审计效率 0?x9.
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audit engagement letter                      审计业务约定书 oqLM-=0<}  
audit evidence                                          审计证据 *@2+$fgz  
audit fee                                    审计费 BZ2frG\0&I  
audit files                                          审计档案 N*Is_V\R  
audit findings                                     审计中发现的事项 ~353x%e'  
audit implementation stage                        审计实施阶段 %(f&).W  
audit mark                                        审计标识 Y~FN`=O  
audit materiality                                 审计重要性 &bh%> [  
audit method                                     审计方法 dm;C @.ML  
audit objective                                         审计目标，审计目的 }f/xMp-Y  
audit of financial statements                      会计报表审计，财务报表审计 /' +GYS
  
audit opinion                                     审计意见 bSK>
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audit period                                      被审计期间，被审计年度 puv/+!q  
audit plan                                          审计计划 ?^y!}(  
audit planning                                    编制审计计划，制定审计计划，审计计划 V:<NQd  
audit planning stage                                  审计计划阶段 /w5~ O:  
audit procedure                                审计程序 \=3fO(  
audit programme                               审计程序表，具体审计计划 >gj%q$@
 
audit report                                       审计报告 S,I|8 YE  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 BQ[,(T`+R  
audit report with a qualified opinion                 有保留意见的审计报告 @ V_@r@A  
audit report with an adverse opinion                否定意见的审计报告 0!Zp4>l\Z  
audit report with dual dates                      双重日期审计报告 pn5A6 #  
audit reporting stage                                 审计报告阶段 Bu%TTbnz_G  
audit responsibility                                   审计责任 ]]R!MnU:$  
audit results                                      审计结果 8y9`xRy  
audit risk                                          审计风险 .>/Tc  
audit sampling                                          审计抽样 Mk:k0,z  
audit sampling techniques                         审计抽样方法，审计抽样技术 $|0?$U7!  
audit strategies                                  审计策略 N:4oVi@Je  
audit summary                                         审计总结，审计小结 EZN38T  
audit team                                         审计小组 \A~r~  
audit test                                    审计测试 8w 2$H  
audit trail                                          审计轨迹 aDDs"DXx  
audit work                                        审计工作 F9N/_H*+  
audit working paper                                 审计工作底稿 oBBL7/L  
audited financial statement                        审计会计报表，已审计财务报表 %.NOQ<@W  
Auditing Guidelines (the～)                      审计规范指南 ;usv/8  
auditing standards                             审计准则 
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audit-oriented working paper                          (审计)业务类工作底稿 e9F\U   
authorisation                                     授权 7 3 Oo;  
authorisation of transaction                       交易的授权 Q&JnF`*  
availability                                         可获得性 834E ]2  
B Xa=M{x  
balance                                      余额；差额；平衡 bwr}Ge  
balance sheet                                    资产负债表 G!%Cc0d"7  
bank                                                 银行 (toN??r  
bank account                                    银行账户，银行户头 JA")L0a_  
bank statement                                 银行对账单 KS9eV  
barter transaction                              易货交易，以物换物交易 uU|fCwQt  
basis of audit                                    审计依据 ZysZS%  
basis of preparation                                (会计报表的)编制基础 Bo
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book of account                               账目，账簿 b* AL,n?  
borrowing                                         借款，贷款，借债 r+#!]wNPe  
branch                                              分支，分支机构，分店 AV t(e6H  
brought forward                                (账户余额等的)承上年，承上期，承上页 }@+{;"  
budget                                              预算 JQ[~N-  
building                                      建筑物；大楼 r )pg9}+  
business conditions                                  业务情况，经营情况 $L@os
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business licence                               (企业等的)营业执照 kS\A_"bc  
business relation                                业务关系 7aV(tMzd  
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