[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 gs-@hR.,s0  
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审计词汇英汉对照 0 S2v"(_T  
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ability to continue as a going concern               持续经营能力 8Kk3_ y  
acceptability                                     可接受性，可接受程度 SF"#\{cjj  
acceptable level of detection risk                     检查风险的可接受水平 OZa88&  
acceptance of engagement                       接受委托 PE|PwqX  
accepting the engagement for the first time              首次接受委托 /=q.tDH=I  
access to asset                                         对资产的接触 UDVf@[[hN  
according to                                     根据，依据，依照 "I@ v&(Am;  
account balance                                账户余额 Y>G*'[U  
account for                                       对……进行会计处理，核算；解释 RA}U#D:$i  
accounting                                        会计，会计学 d&5c_6oW  
accounting advisory serve                        会计咨询服务 8,_ -0_^$  
accounting firm                                 会计师事务所 hR!}u}ECd  
accounting information                      会计信息，会计资料 #n=A)#'my  
accounting period                             会计期间 pFEZDf}:  
accounting policies                                   会计政策 YsZ {1W  
accounting professional bodies                 会计职业组织，会计职业团体 nW~$ (Qnd  
accounting records                                   会计记录 u]P03B  
accounting responsibility                           会计责任 =w?M_[&K)  
accounting service                             会计服务 zuk"  
accounting standards                                会计准则 !O 4<I_EY{  
Accounting Standards for Business Enterprises       企业会计准则 sRi?]9JIl  
accounting system                             会计系统 {x7=;-  
accounting treatment                                会计处理 Sf=F cb  
accuracy                                    准确性，精确性 Y~:
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additional audit procedures                      追加审计程序 {> wI8  
addressee                                         收件人，收信人 El'yiJ  
Administration of State-owned Assets  (the～)     国有资产管理局 R!@|6=]iG  
administrative laws and regulations                 行政法规 r}ZLf  
adverse impact                                 不利影响，负面影响 ;CA ?eI  
adverse opinion                                反对意见 7AI3|Ts]p  
advisory group                                  咨询组，顾问组 @+iC/
  
agency fee                                        代理费，代理费用 "\4]X"3<+  
aggregate                                          总计，合计为…… C%0<1mp  
alternation of document and record                 变造文件和记录 Y 5Qb4Sa  
alternative audit procedures                      替代审计程序，备选审计程序 a#^_"GX  
amend                                              修改，修订 D*CIE\ +  
amortisation                                      摊销 =x=1uXQv5  
analytical capacity                             分析能力 "!xvpsy  
analytical procedures                               分析性程序 "|F.'qZrm  
annual financial statements                        年度会计报表，年度财务报表 aF,jJ}On  
appendix                                          附录，附表 ri#,ec|J  
applicable                                         适用的 e)*mC oR  
applicable laws and regulations                 适用的法规 1po"gVot  
application systems                                  应用系统 (~=Qufy  
apply consistently                              一贯地执行，一贯地实施 |^Y*~d<H  
appropriate                                       适当的，合适的； Hr /W6C  
征用，挪用 hN& yc  
appropriate authorization                          适当的授权 ^OsA+Ea\  
appropriateness of audit evidence                    审计证据的适当性   YfTd  
approval                                    批准，核准 ?68$3;  
assertion                                    (会计报表上的)认定；确认 c=jcvDQ6W  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 v$[ @]`  
asset                                                 资产，财产 c
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asset restructuring                             资产重组 :/>7$)+  
assignment of duties                                 职责的划分 4Sg<r,G  
assistant                                     助理，助理人员 9+]ZH.(YE  
associated company                                 联属公司，联营公司 sXSj OUI  
association                                        联合，结合；协会，社团 <dq,y>  
assumption                                       假设，假定 Coga-: 2vu  
at a given date                                         在某一特定时日 D9}d]9]$  
attestation                                         鉴证，公证 E^oEG4X@  
attestation service                             鉴证服务 (xucZ  
audit adjustment                                审计调整 K.:6YXVs<  
audit areas                                        审计领域 (nkUeQQ N  
audit conclusion                                审计结论 !JT<(I2  
audit effectiveness                             审计效果 )fxo )GS  
audit efficiency                                  审计效率 M
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audit engagement letter                      审计业务约定书 $ 1akI  
audit evidence                                          审计证据 B$K7L'e+-  
audit fee                                    审计费 nvU+XCx  
audit files                                          审计档案 1gF*Mf_7  
audit findings                                     审计中发现的事项 VaD :  
audit implementation stage                        审计实施阶段 R=2 gtW"r  
audit mark                                        审计标识 ^AovkK(p  
audit materiality                                 审计重要性 ,$hQ(yF  
audit method                                     审计方法 ,2=UuW"K  
audit objective                                         审计目标，审计目的 B ]|5?QP-  
audit of financial statements                      会计报表审计，财务报表审计 ?3]h~(=  
audit opinion                                     审计意见 /V#MLPA  
audit period                                      被审计期间，被审计年度 0!3!?E <  
audit plan                                          审计计划 wo,""=l  
audit planning                                    编制审计计划，制定审计计划，审计计划 [VfLv.8 w  
audit planning stage                                  审计计划阶段 I T*fjUY&  
audit procedure                                审计程序 2jI4V;H8g  
audit programme                               审计程序表，具体审计计划 :d!i[W*  
audit report                                       审计报告 Y}V)4j  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 Up]VU9z  
audit report with a qualified opinion                 有保留意见的审计报告 oN1!>S9m  
audit report with an adverse opinion                否定意见的审计报告 Pur"9jHa4  
audit report with dual dates                      双重日期审计报告 S+` !%hJ  
audit reporting stage                                 审计报告阶段 >i><s>=I`  
audit responsibility                                   审计责任 ANA2S*r  
audit results                                      审计结果 ,gFL Wb`B'  
audit risk                                          审计风险 \GjXsR*b5  
audit sampling                                          审计抽样 ~G|{qVO7A  
audit sampling techniques                         审计抽样方法，审计抽样技术 '^P*F9  
audit strategies                                  审计策略 kphy7>Km  
audit summary                                         审计总结，审计小结 !Szgph"ul  
audit team                                         审计小组  x9XGCr  
audit test                                    审计测试 %xH
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audit trail                                          审计轨迹 jzu l{'g  
audit work                                        审计工作 : L6-{9$  
audit working paper                                 审计工作底稿 )_x8?:lv  
audited financial statement                        审计会计报表，已审计财务报表 dK=D=5r,  
Auditing Guidelines (the～)                      审计规范指南 sT;=7L<TA  
auditing standards                             审计准则 t<KEx^gb  
audit-oriented working paper                          (审计)业务类工作底稿 2uI`$A:  
authorisation                                     授权 1xFhhncf  
authorisation of transaction                       交易的授权 h0y\,iWXb  
availability                                         可获得性 erAZG)  
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balance                                      余额；差额；平衡 `9G$p|6  
balance sheet                                    资产负债表 @; j0c_^"!  
bank                                                 银行 z
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bank account                                    银行账户，银行户头 _If@#WnoyA  
bank statement                                 银行对账单 eAenkUBz6,  
barter transaction                              易货交易，以物换物交易 g-TX;(  
basis of audit                                    审计依据 ]UpHD.Of[t  
basis of preparation                                (会计报表的)编制基础 ( .6tz  
book of account                               账目，账簿 aa qjE  
borrowing                                         借款，贷款，借债 *}Ae9  
branch                                              分支，分支机构，分店 h
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brought forward                                (账户余额等的)承上年，承上期，承上页 Qbe{/  
budget                                              预算 o^.s!C% j  
building                                      建筑物；大楼 *{4{<O<4  
business conditions                                  业务情况，经营情况 ggYIq*4  
business licence                               (企业等的)营业执照 'amex  
business relation                                业务关系 9N3oVH
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