[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 v1? G  
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审计词汇英汉对照 !_c6 `o W  
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ability to continue as a going concern               持续经营能力 eo!+UFZbY  
acceptability                                     可接受性，可接受程度 "J}B lB  
acceptable level of detection risk                     检查风险的可接受水平 rfgsas{F  
acceptance of engagement                       接受委托 8"ZcKxDk  
accepting the engagement for the first time              首次接受委托 ~_ovQ4@  
access to asset                                         对资产的接触 kwS[,Qy\  
according to                                     根据，依据，依照 e+2lus,u6t  
account balance                                账户余额 3|3ad'  
account for                                       对……进行会计处理，核算；解释 nddCp~NX  
accounting                                        会计，会计学 drwxrZt   
accounting advisory serve                        会计咨询服务 T{#=A$vu  
accounting firm                                 会计师事务所 X^m@*,[s  
accounting information                      会计信息，会计资料 #^-'q`)  
accounting period                             会计期间 b-c6.aKf|  
accounting policies                                   会计政策 3 _eg'EP.E  
accounting professional bodies                 会计职业组织，会计职业团体 %.uN|o&n  
accounting records                                   会计记录 0U.Ld:  
accounting responsibility                           会计责任 l<"B[  
accounting service                             会计服务 xAn|OSe  
accounting standards                                会计准则 %md9ou`  
Accounting Standards for Business Enterprises       企业会计准则 `C6,**`R$k  
accounting system                             会计系统 cZWW[i  
accounting treatment                                会计处理 t[b(erO'  
accuracy                                    准确性，精确性 b4ke'gx  
additional audit procedures                      追加审计程序 ecp0 hG`%  
addressee                                         收件人，收信人 <P Vmr2Jp"  
Administration of State-owned Assets  (the～)     国有资产管理局 (YmIui>  
administrative laws and regulations                 行政法规 `I|Y7GoUO  
adverse impact                                 不利影响，负面影响 lL'K1%{+ \  
adverse opinion                                反对意见 aH500  
advisory group                                  咨询组，顾问组 8L@@UUjr  
agency fee                                        代理费，代理费用 6p,}?6^  
aggregate                                          总计，合计为…… eo"XHP7ja  
alternation of document and record                 变造文件和记录 TQ {8 ee{  
alternative audit procedures                      替代审计程序，备选审计程序 oye/tEMG  
amend                                              修改，修订 u
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amortisation                                      摊销 O=1#KNS  
analytical capacity                             分析能力 G%%F6)W  
analytical procedures                               分析性程序 |IWm:[H3  
annual financial statements                        年度会计报表，年度财务报表 $7Lcn9?G  
appendix                                          附录，附表 xkaed  
applicable                                         适用的 .e S* F  
applicable laws and regulations                 适用的法规 {N-*eV9#  
application systems                                  应用系统 ~;wR}s<}(  
apply consistently                              一贯地执行，一贯地实施 `-r tU  
appropriate                                       适当的，合适的； Tl^)O^/  
征用，挪用 CTX%~1_`O  
appropriate authorization                          适当的授权 <2+FE/3L  
appropriateness of audit evidence                    审计证据的适当性 z 7*mT}Q  
approval                                    批准，核准 D6FG$SV  
assertion                                    (会计报表上的)认定；确认 WMoRosL74  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 O=Vj*G,  
asset                                                 资产，财产 `zcpaE.@  
asset restructuring                             资产重组 5pE@Ww  
assignment of duties                                 职责的划分 DsiyN:o'+  
assistant                                     助理，助理人员 J\I`#
 
associated company                                 联属公司，联营公司 &G+ :t)|S  
association                                        联合，结合；协会，社团 <,nd]a  
assumption                                       假设，假定 _1\H{x  
at a given date                                         在某一特定时日 OadGwa\:s  
attestation                                         鉴证，公证 00A2[gO9  
attestation service                             鉴证服务 V4%7
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audit adjustment                                审计调整 TrHUM4  
audit areas                                        审计领域 K5d>{c  
audit conclusion                                审计结论 Vao3&#D8  
audit effectiveness                             审计效果 Fw"x
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audit efficiency                                  审计效率 ~eGtoEY  
audit engagement letter                      审计业务约定书 pkA(\0E8  
audit evidence                                          审计证据 Qhn>aeW,  
audit fee                                    审计费 YW-Ge  
audit files                                          审计档案 YccD^w[`B  
audit findings                                     审计中发现的事项 O@KAh5EB  
audit implementation stage                        审计实施阶段 $D#eD.  
audit mark                                        审计标识 NVo=5  
audit materiality                                 审计重要性 [-Mfgw]i  
audit method                                     审计方法 E`3[62C  
audit objective                                         审计目标，审计目的 UrB{jS?  
audit of financial statements                      会计报表审计，财务报表审计 9'\*
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audit opinion                                     审计意见 )XD$YI  
audit period                                      被审计期间，被审计年度 xTdh/ }  
audit plan                                          审计计划 r6`KZ TU  
audit planning                                    编制审计计划，制定审计计划，审计计划 _&F*4t! n_  
audit planning stage                                  审计计划阶段 ]P(_ d'}  
audit procedure                                审计程序 Yg")/*!H  
audit programme                               审计程序表，具体审计计划 xV5eKV  
audit report                                       审计报告 a 1pa#WC  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 as@I0e((  
audit report with a qualified opinion                 有保留意见的审计报告 j&=!F3[  
audit report with an adverse opinion                否定意见的审计报告 +p)kemJ~  
audit report with dual dates                      双重日期审计报告 6imQjtI  
audit reporting stage                                 审计报告阶段  ,O"zz7  
audit responsibility                                   审计责任 ;jpsH?3g
 
audit results                                      审计结果 J$i5A9IUr  
audit risk                                          审计风险 ais"xm
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audit sampling                                          审计抽样 Y-:{a1/RKo  
audit sampling techniques                         审计抽样方法，审计抽样技术 vC!}%sxVw_  
audit strategies                                  审计策略 ~G`(=\_0  
audit summary                                         审计总结，审计小结 =wX(a  
audit team                                         审计小组 e?!A]2  
audit test                                    审计测试 *.NVc  
audit trail                                          审计轨迹 UPJ3YpK  
audit work                                        审计工作 IH'&W  
audit working paper                                 审计工作底稿 o8ADAU"  
audited financial statement                        审计会计报表，已审计财务报表 n8>(m,  
Auditing Guidelines (the～)                      审计规范指南 rQPV@J]:  
auditing standards                             审计准则 2=xjgK  
audit-oriented working paper                          (审计)业务类工作底稿 wloQk(T<W  
authorisation                                     授权 &p#.m"Oon  
authorisation of transaction                       交易的授权 Ucz`^}+  
availability                                         可获得性 2AI~Jm#  
B 6N'v`p8  
balance                                      余额；差额；平衡 RI jz7ZG  
balance sheet                                    资产负债表 }zu?SZH  
bank                                                 银行 D>Dch0{H,:  
bank account                                    银行账户，银行户头 ey>V^Fj  
bank statement                                 银行对账单 Aaq!i*y  
barter transaction                              易货交易，以物换物交易 re\&'%~K  
basis of audit                                    审计依据 =7uxzg/%Tj  
basis of preparation                                (会计报表的)编制基础 o72G oUfs  
book of account                               账目，账簿 jO# 5ZhG  
borrowing                                         借款，贷款，借债 Z-,'M tD  
branch                                              分支，分支机构，分店 !Wz%Hy:ZK  
brought forward                                (账户余额等的)承上年，承上期，承上页 W rNm:
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budget                                              预算 q}mQm'   
building                                      建筑物；大楼 Fm3B8Int  
business conditions                                  业务情况，经营情况 @e_<OU  
business licence                               (企业等的)营业执照 48 `k"Uy  
business relation                                业务关系 t1)Qa(#]  
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