[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 xJ. kd Tr  
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审计词汇英汉对照 =VZ_';b h  
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ability to continue as a going concern               持续经营能力 !|u?z%  
acceptability                                     可接受性，可接受程度 6
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acceptable level of detection risk                     检查风险的可接受水平 Z~-N'Lt{  
acceptance of engagement                       接受委托 GtZ.'?-  
accepting the engagement for the first time              首次接受委托 0hGmOUO  
access to asset                                         对资产的接触 ?fq!BV  
according to                                     根据，依据，依照 uSQ#Y^V_  
account balance                                账户余额 ."B{U_P&  
account for                                       对……进行会计处理，核算；解释 dc1Zh W4  
accounting                                        会计，会计学 ~@xPoD&  
accounting advisory serve                        会计咨询服务 vo*oCfm  
accounting firm                                 会计师事务所 c6c@XdV  
accounting information                      会计信息，会计资料 62_k`)k  
accounting period                             会计期间 x`@`y7(  
accounting policies                                   会计政策 h| wdx(4  
accounting professional bodies                 会计职业组织，会计职业团体 #Mk:4  
accounting records                                   会计记录 J+ S]Qoz  
accounting responsibility                           会计责任 2YW;=n  
accounting service                             会计服务 q jc4IW t~  
accounting standards                                会计准则 g\ .$4N  
Accounting Standards for Business Enterprises       企业会计准则 vBF9!6X.  
accounting system                             会计系统 =QtFJ9\  
accounting treatment                                会计处理 #(Gz?kGAH`  
accuracy                                    准确性，精确性 ?0*[ L  
additional audit procedures                      追加审计程序 '#LzQ6Pn  
addressee                                         收件人，收信人 m26YAcip}  
Administration of State-owned Assets  (the～)     国有资产管理局 9oO~UP!ag  
administrative laws and regulations                 行政法规 c$&({Z{1  
adverse impact                                 不利影响，负面影响  @,k5T51m  
adverse opinion                                反对意见 3Xd:LDZ{  
advisory group                                  咨询组，顾问组 >jIn&s!}  
agency fee                                        代理费，代理费用 W9tZX5V1  
aggregate                                          总计，合计为…… sHk>ek]2I  
alternation of document and record                 变造文件和记录 -40X3  
alternative audit procedures                      替代审计程序，备选审计程序 _]4p51r0  
amend                                              修改，修订 kln)7SzPuk  
amortisation                                      摊销 `m<O!I"A  
analytical capacity                             分析能力 jED.0,+K!  
analytical procedures                               分析性程序 YkB@fTTS
 
annual financial statements                        年度会计报表，年度财务报表 z rSPa\M  
appendix                                          附录，附表 YT(Eh3ID  
applicable                                         适用的 LFHJj-nk  
applicable laws and regulations                 适用的法规 -mRgB"8  
application systems                                  应用系统 zEW+1-=)+7  
apply consistently                              一贯地执行，一贯地实施 ?-mOAHW0q  
appropriate                                       适当的，合适的； !f5
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征用，挪用 R3|4|JlGR  
appropriate authorization                          适当的授权 JRFUNy1+e1  
appropriateness of audit evidence                    审计证据的适当性 3s%ND7!/  
approval                                    批准，核准 t &{;6MiE  
assertion                                    (会计报表上的)认定；确认 &U|c=$!\  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 At=d//5FFP  
asset                                                 资产，财产  0]c&K  
asset restructuring                             资产重组 s[0`  
assignment of duties                                 职责的划分 -2J37   
assistant                                     助理，助理人员 ztSQrDbbb4  
associated company                                 联属公司，联营公司 =N
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association                                        联合，结合；协会，社团 (iir,Ks2C  
assumption                                       假设，假定 4l %W]'  
at a given date                                         在某一特定时日 Fl=H5HR  
attestation                                         鉴证，公证 Ta?}n^V?;  
attestation service                             鉴证服务 si6CWsb_f  
audit adjustment                                审计调整 QE[<
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audit areas                                        审计领域 [I4MK%YQ  
audit conclusion                                审计结论 Yr-SlO>  
audit effectiveness                             审计效果 ]Rxo}A  
audit efficiency                                  审计效率 ur'<8pDb$  
audit engagement letter                      审计业务约定书 <O'U-. Gc  
audit evidence                                          审计证据 j;coPehB  
audit fee                                    审计费
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audit files                                          审计档案 eZT8gKbjJ)  
audit findings                                     审计中发现的事项 ;
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audit implementation stage                        审计实施阶段 a,RCK~GR  
audit mark                                        审计标识 04|ZwX$>+  
audit materiality                                 审计重要性 EyPJ Jc8  
audit method                                     审计方法 l| gi2~ %Y  
audit objective                                         审计目标，审计目的 LPt9+sauf1  
audit of financial statements                      会计报表审计，财务报表审计 ~CnnN[g(_  
audit opinion                                     审计意见 =+j3E<w  
audit period                                      被审计期间，被审计年度 n Ab~  
audit plan                                          审计计划 ~ `qWEu  
audit planning                                    编制审计计划，制定审计计划，审计计划 #'s$6gT=  
audit planning stage                                  审计计划阶段 wX]$xZ!s  
audit procedure                                审计程序 Ju47}t%HB  
audit programme                               审计程序表，具体审计计划 \Yr*x7!  
audit report                                       审计报告 'A:Y&w"r  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 #4$YQ  
audit report with a qualified opinion                 有保留意见的审计报告 BkXv4|UE
 
audit report with an adverse opinion                否定意见的审计报告 vNs%e/~vj  
audit report with dual dates                      双重日期审计报告 I{(!h90  
audit reporting stage                                 审计报告阶段 8~C}0
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audit responsibility                                   审计责任 ^w1+b;)  
audit results                                      审计结果 f't.?M  
audit risk                                          审计风险 Ex p?x  
audit sampling                                          审计抽样 gE\ ^ vaB  
audit sampling techniques                         审计抽样方法，审计抽样技术 e*}zl>f  
audit strategies                                  审计策略 L4/ns@e  
audit summary                                         审计总结，审计小结 X#$ oV#  
audit team                                         审计小组 IVSC7SBiT  
audit test                                    审计测试 [6mK<A,/  
audit trail                                          审计轨迹 :Pdh##k  
audit work                                        审计工作 'xqyG XI  
audit working paper                                 审计工作底稿 x7zc3%T's  
audited financial statement                        审计会计报表，已审计财务报表 :V+rC]0  
Auditing Guidelines (the～)                      审计规范指南 wz:e\ !  
auditing standards                             审计准则 Bzwll  
audit-oriented working paper                          (审计)业务类工作底稿 %MHL@ Nn>e  
authorisation                                     授权 q%;cu1^"M  
authorisation of transaction                       交易的授权 -6- sI  
availability                                         可获得性 Ln,<|,fZN  
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balance                                      余额；差额；平衡 ~q566k!Ll!  
balance sheet                                    资产负债表 n?r8ZDJ'  
bank                                                 银行 (v/
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bank account                                    银行账户，银行户头 nb/q!8  
bank statement                                 银行对账单 ~wW]ntZm  
barter transaction                              易货交易，以物换物交易 Z.gb'  
basis of audit                                    审计依据 Sr6'$8#>Y  
basis of preparation                                (会计报表的)编制基础 ct- Bq  
book of account                               账目，账簿 QZvQ 8  
borrowing                                         借款，贷款，借债 M{24MF   
branch                                              分支，分支机构，分店 $EFS_*<X  
brought forward                                (账户余额等的)承上年，承上期，承上页 g3
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budget                                              预算 Ro2V-6/  
building                                      建筑物；大楼 +j<WP  
business conditions                                  业务情况，经营情况 G)<B7-72;  
business licence                               (企业等的)营业执照 S,:!H@~B  
business relation                                业务关系 wd*B3  
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