[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 }3^b1D>2O  
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审计词汇英汉对照 :J 7p=sX  
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ability to continue as a going concern               持续经营能力 R)[ l3  
acceptability                                     可接受性，可接受程度 I: j!A  
acceptable level of detection risk                     检查风险的可接受水平 _0ra
zNk  
acceptance of engagement                       接受委托 dg(fD>+  
accepting the engagement for the first time              首次接受委托 1vy*u  
access to asset                                         对资产的接触 xJ
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according to                                     根据，依据，依照 bD: yu  
account balance                                账户余额 vX9B^W||x  
account for                                       对……进行会计处理，核算；解释 K6 {0`'x  
accounting                                        会计，会计学 |aaoi4OJ  
accounting advisory serve                        会计咨询服务 31FQ=(K  
accounting firm                                 会计师事务所 y*f5_  
accounting information                      会计信息，会计资料 ``Yw-|&:Ae  
accounting period                             会计期间 Eps2  
accounting policies                                   会计政策 JQ[~N-  
accounting professional bodies                 会计职业组织，会计职业团体 r )pg9}+  
accounting records                                   会计记录 =P,h5
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accounting responsibility                           会计责任 vWGjc2_  
accounting service                             会计服务 kS\A_"bc  
accounting standards                                会计准则 ljS~>&  
Accounting Standards for Business Enterprises       企业会计准则 BLno/JK0}  
accounting system                             会计系统 FHoY=fCI  
accounting treatment                                会计处理 #]vy`rv  
accuracy                                    准确性，精确性 a4B#?p  
additional audit procedures                      追加审计程序 ME9jN{ le  
addressee                                         收件人，收信人 =}8:zO 2'{  
Administration of State-owned Assets  (the～)     国有资产管理局 cb9ndZ)v.  
administrative laws and regulations                 行政法规 zG[GyyAQ  
adverse impact                                 不利影响，负面影响 O<H5W|cM  
adverse opinion                                反对意见 wM2[i
  
advisory group                                  咨询组，顾问组 ?6m6 4{M  
agency fee                                        代理费，代理费用 ]O\m(of R  
aggregate                                          总计，合计为…… C}7c:4c  
alternation of document and record                 变造文件和记录 McXid~  
alternative audit procedures                      替代审计程序，备选审计程序 M6X`]R'  
amend                                              修改，修订 5LIbHSK  
amortisation                                      摊销  ]V`L\  
analytical capacity                             分析能力 LKEf#mp  
analytical procedures                               分析性程序 RCgn\  
annual financial statements                        年度会计报表，年度财务报表 Z^fkv  
appendix                                          附录，附表 P:p@Iep  
applicable                                         适用的 3BSJ|o<"=  
applicable laws and regulations                 适用的法规 ZQ0R3=52r  
application systems                                  应用系统 O% Mi`\W@  
apply consistently                              一贯地执行，一贯地实施 %GY U$aA  
appropriate                                       适当的，合适的； gbl`_t/  
征用，挪用 K<_bG<tm_  
appropriate authorization                          适当的授权 A-8[8J  
appropriateness of audit evidence                    审计证据的适当性 b/yXE)3 X  
approval                                    批准，核准 C5 W} o:jE  
assertion                                    (会计报表上的)认定；确认 LH"CIL2  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 FA+'E  
asset                                                 资产，财产 NJe^5>4`  
asset restructuring                             资产重组 ;1wRo`RD  
assignment of duties                                 职责的划分 =Eh~ wm  
assistant                                     助理，助理人员 GJ3@".+6  
associated company                                 联属公司，联营公司 65~X!90k  
association                                        联合，结合；协会，社团 7FTf8  
assumption                                       假设，假定 u=U.+\f5  
at a given date                                         在某一特定时日 o-m9}pV  
attestation                                         鉴证，公证 @u.%z# h"1  
attestation service                             鉴证服务 &2,0?ra2&  
audit adjustment                                审计调整 R)<PCe`vf  
audit areas                                        审计领域 5V{> 82  
audit conclusion                                审计结论 zS6oz=  
audit effectiveness                             审计效果 ]{/1F:bcQ  
audit efficiency                                  审计效率 w<0F-0:8  
audit engagement letter                      审计业务约定书 9A-=T>|of  
audit evidence                                          审计证据 Q)$RE{*-  
audit fee                                    审计费 @gn}J'  
audit files                                          审计档案 Hl3%+f  
audit findings                                     审计中发现的事项 Zdm7As]  
audit implementation stage                        审计实施阶段 Q.$|TbVfds  
audit mark                                        审计标识 x9U(,x6r  
audit materiality                                 审计重要性 UP})j.z  
audit method                                     审计方法 \d,wcL  
audit objective                                         审计目标，审计目的 y>5??q  
audit of financial statements                      会计报表审计，财务报表审计 wS)2ymRg  
audit opinion                                     审计意见 )Gu:eYp+`  
audit period                                      被审计期间，被审计年度 X}W4dpU,  
audit plan                                          审计计划 _!} L\E~  
audit planning                                    编制审计计划，制定审计计划，审计计划 *?-,=%,z/  
audit planning stage                                  审计计划阶段 FthrI  
audit procedure                                审计程序 e[:i`J 2  
audit programme                               审计程序表，具体审计计划 bS!4vc1`2  
audit report                                       审计报告 a9"1a'  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 zD9gE  
audit report with a qualified opinion                 有保留意见的审计报告 T- |36Os4  
audit report with an adverse opinion                否定意见的审计报告 ! /^Jma7n  
audit report with dual dates                      双重日期审计报告 |BC/ERms  
audit reporting stage                                 审计报告阶段 C =sEgtEI  
audit responsibility                                   审计责任
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audit results                                      审计结果 MKr)6PG,  
audit risk                                          审计风险 3om_Z/k  
audit sampling                                          审计抽样 DMcH, _(  
audit sampling techniques                         审计抽样方法，审计抽样技术 w|AHE  
audit strategies                                  审计策略 =Ay'\j  
audit summary                                         审计总结，审计小结 \?VNr
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audit team                                         审计小组 W{v{sQg  
audit test                                    审计测试 +4r.G(n),  
audit trail                                          审计轨迹 y-/,,,r  
audit work                                        审计工作 ,*r}23  
audit working paper                                 审计工作底稿 ]nM 2J}7  
audited financial statement                        审计会计报表，已审计财务报表 NQdz]o  
Auditing Guidelines (the～)                      审计规范指南 oQS_rv\Ber  
auditing standards                             审计准则 dYn<L/#  
audit-oriented working paper                          (审计)业务类工作底稿 ?}tWI7KI  
authorisation                                     授权 W|yFjE&dr  
authorisation of transaction                       交易的授权 +pefk+  
availability                                         可获得性 {j!jm5  
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balance                                      余额；差额；平衡 !go$J]T  
balance sheet                                    资产负债表 tS@J)p+_(  
bank                                                 银行 FB\lUO)U\c  
bank account                                    银行账户，银行户头 &-hz&/A,  
bank statement                                 银行对账单 yt@;yd:OEk  
barter transaction                              易货交易，以物换物交易 u |EECjJn  
basis of audit                                    审计依据 Uh tk`2O  
basis of preparation                                (会计报表的)编制基础 f-BEfC,}'  
book of account                               账目，账簿 yltzf #%  
borrowing                                         借款，贷款，借债 "7. lsL5  
branch                                              分支，分支机构，分店 _x&fK$Y)B  
brought forward                                (账户余额等的)承上年，承上期，承上页 6bacU#0o  
budget                                              预算 p[J 8 r{'  
building                                      建筑物；大楼 ?cH,!2  
business conditions                                  业务情况，经营情况 M `=bJO:  
business licence                               (企业等的)营业执照 )}[:.Zg,3/  
business relation                                业务关系 *Bj7\8cKC  
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