[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 m5K?oV@n  
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审计词汇英汉对照 TnF~'RZYb  
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ability to continue as a going concern               持续经营能力 EF0v!XW  
acceptability                                     可接受性，可接受程度 y]db]pP5  
acceptable level of detection risk                     检查风险的可接受水平 >mb}~wx`  
acceptance of engagement                       接受委托 UB$}`39@  
accepting the engagement for the first time              首次接受委托 ,lZ19B?WP  
access to asset                                         对资产的接触 =:H-9  
according to                                     根据，依据，依照 X +`Dg::  
account balance                                账户余额 gR Lt0&Q~  
account for                                       对……进行会计处理，核算；解释 msl.{  
accounting                                        会计，会计学 [l}H:%O,  
accounting advisory serve                        会计咨询服务 q0.!T0i  
accounting firm                                 会计师事务所 AdDX_\V,*  
accounting information                      会计信息，会计资料 5YY5t^T  
accounting period                             会计期间 sxNf"C=-.  
accounting policies                                   会计政策 B2;P%B  
accounting professional bodies                 会计职业组织，会计职业团体 *u},(4Qf  
accounting records                                   会计记录 'OY4Q'Z  
accounting responsibility                           会计责任 k2}DBVu1  
accounting service                             会计服务 P5Xp #pa  
accounting standards                                会计准则 \|PiQy*_?  
Accounting Standards for Business Enterprises       企业会计准则 yXNr[7  
accounting system                             会计系统 Ac:`xk<  
accounting treatment                                会计处理 @6;OF5VsQ  
accuracy                                    准确性，精确性 JW>k8QjyN  
additional audit procedures                      追加审计程序 ;s+/'(*  
addressee                                         收件人，收信人 Y{} ub]i  
Administration of State-owned Assets  (the～)     国有资产管理局 (TZK~+]@sb  
administrative laws and regulations                 行政法规 @%4 '2b  
adverse impact                                 不利影响，负面影响 ;K<VT\
 
adverse opinion                                反对意见 <.h7xZ  
advisory group                                  咨询组，顾问组 #C
9f?fnM  
agency fee                                        代理费，代理费用 MBWoPK  
aggregate                                          总计，合计为…… TU|#Pz7n-Z  
alternation of document and record                 变造文件和记录 (\6E.Z#  
alternative audit procedures                      替代审计程序，备选审计程序 8zK#./0\  
amend                                              修改，修订 de:@/-|  
amortisation                                      摊销 CFpBosoFt^  
analytical capacity                             分析能力 iOiFkka  
analytical procedures                               分析性程序 %\JGDM*m  
annual financial statements                        年度会计报表，年度财务报表 E !kN h  
appendix                                          附录，附表 iw)gNQ%z4  
applicable                                         适用的 -.D?Z8e  
applicable laws and regulations                 适用的法规 #}7T$Va  
application systems                                  应用系统 $kUB%\`  
apply consistently                              一贯地执行，一贯地实施 ?_eLrz4>L^  
appropriate                                       适当的，合适的； RY;V@\pRY+  
征用，挪用 5226&N  
appropriate authorization                          适当的授权 - Jaee,P  
appropriateness of audit evidence                    审计证据的适当性 f^p BXz9&=  
approval                                    批准，核准 k4{!h?h  
assertion                                    (会计报表上的)认定；确认 oCT,v0+4O  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 KI9Pw]]{-  
asset                                                 资产，财产 G&oD;NY@/  
asset restructuring                             资产重组 }a"=K%b<\  
assignment of duties                                 职责的划分 A7L;ims7  
assistant                                     助理，助理人员 &M|rRd~*  
associated company                                 联属公司，联营公司 j2G^sj"|  
association                                        联合，结合；协会，社团 ffP]U4  
assumption                                       假设，假定 ] (e ,J  
at a given date                                         在某一特定时日 gC$_yd6m L  
attestation                                         鉴证，公证 ]L3U2H`7  
attestation service                             鉴证服务 ag'hHF
V  
audit adjustment                                审计调整 DOWWG!mx  
audit areas                                        审计领域 +$C9@CZM9  
audit conclusion                                审计结论 <X*oW".  
audit effectiveness                             审计效果 T@1;Nbz]  
audit efficiency                                  审计效率 .@{v{  
audit engagement letter                      审计业务约定书 LATizu  
audit evidence                                          审计证据 h,\{s_b  
audit fee                                    审计费 "}()/  
audit files                                          审计档案 `:&RB4Z  
audit findings                                     审计中发现的事项 U$2
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audit implementation stage                        审计实施阶段 kqB# 9  
audit mark                                        审计标识 ';R]`vWFe  
audit materiality                                 审计重要性 B EwaQvQ!  
audit method                                     审计方法 Ou
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audit objective                                         审计目标，审计目的 |X@s {?  
audit of financial statements                      会计报表审计，财务报表审计 vjX,7NY?  
audit opinion                                     审计意见 @lB{!j&q  
audit period                                      被审计期间，被审计年度 '{WEyhaS  
audit plan                                          审计计划 WN]k+0#  
audit planning                                    编制审计计划，制定审计计划，审计计划 %U{6 `m  
audit planning stage                                  审计计划阶段 <y7{bk~i  
audit procedure                                审计程序 \PS]c9@,rc  
audit programme                               审计程序表，具体审计计划 j \rGU){  
audit report                                       审计报告 nc1~5eo  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 G$,s.MSf  
audit report with a qualified opinion                 有保留意见的审计报告 RQ=rB9~:ZN  
audit report with an adverse opinion                否定意见的审计报告 e6p3!)@P1  
audit report with dual dates                      双重日期审计报告 ^p(aZj3k  
audit reporting stage                                 审计报告阶段 N[eLQe]q  
audit responsibility                                   审计责任 dEYw_qJ2  
audit results                                      审计结果 h] ho? K  
audit risk                                          审计风险 e (]]  
audit sampling                                          审计抽样 U-DQ?OtmC@  
audit sampling techniques                         审计抽样方法，审计抽样技术 6wpW!SWD  
audit strategies                                  审计策略
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audit summary                                         审计总结，审计小结 & en2t=a  
audit team                                         审计小组 PxYK)n9&  
audit test                                    审计测试 2#NnA3l]x%  
audit trail                                          审计轨迹 k2eKs*WLC  
audit work                                        审计工作 0j8fU7~6S  
audit working paper                                 审计工作底稿 EY]H*WJJ  
audited financial statement                        审计会计报表，已审计财务报表 OcUj_Zd  
Auditing Guidelines (the～)                      审计规范指南 "]jN'N(.  
auditing standards                             审计准则 }@LIb<Y  
audit-oriented working paper                          (审计)业务类工作底稿 mh4 VQ9  
authorisation                                     授权 aNry>2:  
authorisation of transaction                       交易的授权 L{~ ]lUo  
availability                                         可获得性 rOOo42YW`  
B d"5_x]Z;  
balance                                      余额；差额；平衡 Q>Ct]JW&  
balance sheet                                    资产负债表 y9mV6.r  
bank                                                 银行 AyQ5jkIE^{  
bank account                                    银行账户，银行户头 oi`L ;w|]  
bank statement                                 银行对账单 Q@}S
R%p  
barter transaction                              易货交易，以物换物交易 I;}U/'RR>  
basis of audit                                    审计依据 oaha5aWH  
basis of preparation                                (会计报表的)编制基础 m >+  
book of account                               账目，账簿 i;pg9Vw  
borrowing                                         借款，贷款，借债 y# \"yykB  
branch                                              分支，分支机构，分店 mNC?kp  
brought forward                                (账户余额等的)承上年，承上期，承上页 l\0PwD  
budget                                              预算 <Z t]V`-  
building                                      建筑物；大楼 Tp @Yn  
business conditions                                  业务情况，经营情况 X"3p/!W.4  
business licence                               (企业等的)营业执照 Q.9,W=<6  
business relation                                业务关系 K'2N:.D:  
j)G%I y[`  

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