[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 Ir'f((8:  
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审计词汇英汉对照 zN1;v6;  
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ability to continue as a going concern               持续经营能力 #vSI_rt9I  
acceptability                                     可接受性，可接受程度 BP6Shc|C  
acceptable level of detection risk                     检查风险的可接受水平 Fo#*_y5\  
acceptance of engagement                       接受委托 +[ zo2lBx  
accepting the engagement for the first time              首次接受委托 T!PX?  
access to asset                                         对资产的接触 kQ8WO|
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according to                                     根据，依据，依照 W}RR_Gu  
account balance                                账户余额 ;qMlGXW*q  
account for                                       对……进行会计处理，核算；解释 Mx"tUoU6z  
accounting                                        会计，会计学 (a?Ip)`I  
accounting advisory serve                        会计咨询服务 je-s%kNlJ  
accounting firm                                 会计师事务所 9o`3g@6z  
accounting information                      会计信息，会计资料 EMG*8HRI>r  
accounting period                             会计期间 e?>suIB  
accounting policies                                   会计政策 @XmkIm  
accounting professional bodies                 会计职业组织，会计职业团体 9x!y.gx  
accounting records                                   会计记录 ]@YQi<d2^  
accounting responsibility                           会计责任 9YABr> ?  
accounting service                             会计服务 c &HoS  
accounting standards                                会计准则 ;[9Is\  
Accounting Standards for Business Enterprises       企业会计准则 1*h7L<#|mQ  
accounting system                             会计系统 k:Q<Uanc[  
accounting treatment                                会计处理 _u$K Lqt/,  
accuracy                                    准确性，精确性 ;>N ~,Q  
additional audit procedures                      追加审计程序 8H?AL RG  
addressee                                         收件人，收信人 P
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Administration of State-owned Assets  (the～)     国有资产管理局 FS:WbFmc  
administrative laws and regulations                 行政法规 /5Loj&!=  
adverse impact                                 不利影响，负面影响 j&.BbcE45  
adverse opinion                                反对意见 {9 O`/|  
advisory group                                  咨询组，顾问组 $Stu-l1e a  
agency fee                                        代理费，代理费用 =6&D4~R  
aggregate                                          总计，合计为…… x3|'jmg  
alternation of document and record                 变造文件和记录 yxbTcZ  
alternative audit procedures                      替代审计程序，备选审计程序 Hea<!zPH  
amend                                              修改，修订 "[yiNJ"kt  
amortisation                                      摊销 N/BU%c ph+  
analytical capacity                             分析能力 GwBQ pNjy  
analytical procedures                               分析性程序 EB<q.  
annual financial statements                        年度会计报表，年度财务报表 kqw? X{  
appendix                                          附录，附表 ]?{lQ0vw'w  
applicable                                         适用的 `x)bw  
applicable laws and regulations                 适用的法规 MFuI&u!g:  
application systems                                  应用系统 Oy$BR <\  
apply consistently                              一贯地执行，一贯地实施 'OCo1|iK~  
appropriate                                       适当的，合适的； 3:1 c_  
征用，挪用 kB#vh  
appropriate authorization                          适当的授权 QE2^.|d{  
appropriateness of audit evidence                    审计证据的适当性 :g#it@  
approval                                    批准，核准 NCt sx /C  
assertion                                    (会计报表上的)认定；确认 "~C#DZwt{  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 R"`{E,yj  
asset                                                 资产，财产 B}+9U  
asset restructuring                             资产重组 ZnLk :6'  
assignment of duties                                 职责的划分 X:&p9_O@  
assistant                                     助理，助理人员 <9a_wGs  
associated company                                 联属公司，联营公司 ecpUp39\  
association                                        联合，结合；协会，社团 (y*X8  
assumption                                       假设，假定 ;bX ~4O&v+  
at a given date                                         在某一特定时日 30+l0\1  
attestation                                         鉴证，公证 pVS2dwBqE  
attestation service                             鉴证服务 .+}o 'rU  
audit adjustment                                审计调整 E^a`IA  
audit areas                                        审计领域 )OC[;>F7  
audit conclusion                                审计结论 u7Y< ~  
audit effectiveness                             审计效果 5KE%@,k k  
audit efficiency                                  审计效率 `e>F<{ M6@  
audit engagement letter                      审计业务约定书 z/k~+-6O  
audit evidence                                          审计证据 \N+Ta:U1P  
audit fee                                    审计费 K/v-P <g  
audit files                                          审计档案 N09+idg  
audit findings                                     审计中发现的事项 g4aX  
audit implementation stage                        审计实施阶段 tkqBCKpDa  
audit mark                                        审计标识 o~_>p/7;  
audit materiality                                 审计重要性 x*8f3^ wE  
audit method                                     审计方法 h^kNM8  
audit objective                                         审计目标，审计目的 ~PW}sN6ppG  
audit of financial statements                      会计报表审计，财务报表审计 DN':-P K  
audit opinion                                     审计意见 R+VLoz*J6  
audit period                                      被审计期间，被审计年度 wn|@D<  
audit plan                                          审计计划 #aY<J:Nx  
audit planning                                    编制审计计划，制定审计计划，审计计划 w })Pedg  
audit planning stage                                  审计计划阶段 =GKYroNM  
audit procedure                                审计程序 &d3'{~:  
audit programme                               审计程序表，具体审计计划 MI'l4<>u  
audit report                                       审计报告 \}QuNwc  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 oEoJa:h  
audit report with a qualified opinion                 有保留意见的审计报告 m:fouMS  
audit report with an adverse opinion                否定意见的审计报告 }_(^/pnk  
audit report with dual dates                      双重日期审计报告 vq:OH H  
audit reporting stage                                 审计报告阶段 m4SXH> o  
audit responsibility                                   审计责任 bL],KW;Q  
audit results                                      审计结果 G
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audit risk                                          审计风险 ^}/ E~Sg7\  
audit sampling                                          审计抽样 e$+f~~K  
audit sampling techniques                         审计抽样方法，审计抽样技术  Am%a4{b  
audit strategies                                  审计策略 %iL@:'?K  
audit summary                                         审计总结，审计小结 Xe3z6  
audit team                                         审计小组 6+nMH +[  
audit test                                    审计测试 yb{{ z@  
audit trail                                          审计轨迹 d3=6MX[c  
audit work                                        审计工作 ph12x: @B  
audit working paper                                 审计工作底稿 <Z:8~:@  
audited financial statement                        审计会计报表，已审计财务报表 8 ]06!7S}  
Auditing Guidelines (the～)                      审计规范指南 Y:!/4GF  
auditing standards                             审计准则 K1/gJ9+(\  
audit-oriented working paper                          (审计)业务类工作底稿 g;#KB
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authorisation                                     授权 P[I*%  
authorisation of transaction                       交易的授权 $K.%un Gm  
availability                                         可获得性 Prb_/B Dd  
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balance                                      余额；差额；平衡 +V);'"L  
balance sheet                                    资产负债表 UG"6RW @  
bank                                                 银行 ]AZ\5C-J  
bank account                                    银行账户，银行户头 2u*h*/  
bank statement                                 银行对账单 O})u'  
barter transaction                              易货交易，以物换物交易 RnA&-\|*  
basis of audit                                    审计依据 O T}Yr9h4  
basis of preparation                                (会计报表的)编制基础 c."bTq4tJ  
book of account                               账目，账簿 MpIw^a3(r  
borrowing                                         借款，贷款，借债 q"LJwV}W  
branch                                              分支，分支机构，分店 T5dUJR2k$  
brought forward                                (账户余额等的)承上年，承上期，承上页 g"!#]LLe  
budget                                              预算 2^^'t6@  
building                                      建筑物；大楼 j`|^s}8t  
business conditions                                  业务情况，经营情况 F;Q_*0mIQ  
business licence                               (企业等的)营业执照 UC+7-y,
  
business relation                                业务关系 mU3Y)  
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