[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 "P9wT)J_  
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审计词汇英汉对照 69[w/\  
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ability to continue as a going concern               持续经营能力 Di]Iy  
acceptability                                     可接受性，可接受程度 P2s^=J0 @  
acceptable level of detection risk                     检查风险的可接受水平 }P7xdQ6  
acceptance of engagement                       接受委托 ^$3w&$K*  
accepting the engagement for the first time              首次接受委托 (%=lq#,  
access to asset                                         对资产的接触 )G QD*b  
according to                                     根据，依据，依照 u_$6LEp-  
account balance                                账户余额 D}3cW2!9  
account for                                       对……进行会计处理，核算；解释 N}e(.  
accounting                                        会计，会计学 GIJV;7~  
accounting advisory serve                        会计咨询服务 `V$ cz88b  
accounting firm                                 会计师事务所 k0Oc,P`'*  
accounting information                      会计信息，会计资料 "
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accounting period                             会计期间 t(Cq(.u`:  
accounting policies                                   会计政策 9QO!vx  
accounting professional bodies                 会计职业组织，会计职业团体 K.c6Rg  
accounting records                                   会计记录 m|g$'vjk  
accounting responsibility                           会计责任 1mkQ"E4  
accounting service                             会计服务 rl_1),J\qG  
accounting standards                                会计准则 .l" _K  
Accounting Standards for Business Enterprises       企业会计准则 J:k@U42  
accounting system                             会计系统 E}E7VQjM  
accounting treatment                                会计处理 =D;UMSf  
accuracy                                    准确性，精确性 jp\JwE  
additional audit procedures                      追加审计程序 |O #wdnYW  
addressee                                         收件人，收信人 BUboP?#%)  
Administration of State-owned Assets  (the～)     国有资产管理局 M]pel\{M  
administrative laws and regulations                 行政法规 M<hs_8_*  
adverse impact                                 不利影响，负面影响 w 96j,rEC  
adverse opinion                                反对意见 +$Ddd`J'  
advisory group                                  咨询组，顾问组 GNj/jU<o!  
agency fee                                        代理费，代理费用 4B%5-VQ  
aggregate                                          总计，合计为…… 'R-JQE-]  
alternation of document and record                 变造文件和记录 ahz@HX  
alternative audit procedures                      替代审计程序，备选审计程序 mDe+ M{/  
amend                                              修改，修订 &)/H?S;yN  
amortisation                                      摊销 \^^hG5f  
analytical capacity                             分析能力 bE%mgaOh  
analytical procedures                               分析性程序 I NFz X  
annual financial statements                        年度会计报表，年度财务报表 UOOR0$4  
appendix                                          附录，附表 (&a3v  
applicable                                         适用的 !S$oaCxM  
applicable laws and regulations                 适用的法规 6='_+{   
application systems                                  应用系统 z.\[Va$@l  
apply consistently                              一贯地执行，一贯地实施 5Rt0h$_J  
appropriate                                       适当的，合适的； /( z0I.yE  
征用，挪用 .LhbhUEfn  
appropriate authorization                          适当的授权 KX=:)%+  
appropriateness of audit evidence                    审计证据的适当性 cnjj) c  
approval                                    批准，核准 {{#a%O  
assertion                                    (会计报表上的)认定；确认 @[Jt~ v  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 !ktA"Jx  
asset                                                 资产，财产 %`<`z yf  
asset restructuring                             资产重组 CgPZvB[  
assignment of duties                                 职责的划分 jwtXI\@MS  
assistant                                     助理，助理人员 ^FyvaO  
associated company                                 联属公司，联营公司 <aQ; "O~   
association                                        联合，结合；协会，社团 'KIi!pA.  
assumption                                       假设，假定 lpX p)r+  
at a given date                                         在某一特定时日 `U?H^,FVA  
attestation                                         鉴证，公证 n?ZH2dI\0  
attestation service                             鉴证服务 4<K ,w{
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audit adjustment                                审计调整 <8xP-(wk;  
audit areas                                        审计领域 eG2qOq$[  
audit conclusion                                审计结论 emDvy2uA#  
audit effectiveness                             审计效果 l%)=s~6z  
audit efficiency                                  审计效率 QYCNO#*  
audit engagement letter                      审计业务约定书 bQnwi?2  
audit evidence                                          审计证据 l$bmO{8uG  
audit fee                                    审计费 VHY<(4@  
audit files                                          审计档案 ,BN}H-W\2  
audit findings                                     审计中发现的事项 1rzq$,O  
audit implementation stage                        审计实施阶段  PtVN
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audit mark                                        审计标识 w[$Wpae  
audit materiality                                 审计重要性 H:nu>pzt  
audit method                                     审计方法 'c+qBSDA  
audit objective                                         审计目标，审计目的 c6}xnH  
audit of financial statements                      会计报表审计，财务报表审计 7>e~i,  
audit opinion                                     审计意见 QW"6]  
audit period                                      被审计期间，被审计年度 _bV=G#qKK  
audit plan                                          审计计划 DF&jZ[##  
audit planning                                    编制审计计划，制定审计计划，审计计划 :e9jK[)h0  
audit planning stage                                  审计计划阶段 >p+gx,N  
audit procedure                                审计程序 KzH}5:qI  
audit programme                               审计程序表，具体审计计划 x /Ky: Ky  
audit report                                       审计报告 do?n /<@o  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 <raqp Oo&  
audit report with a qualified opinion                 有保留意见的审计报告 aPP<W|Cmo2  
audit report with an adverse opinion                否定意见的审计报告 4uE5h~0Z  
audit report with dual dates                      双重日期审计报告 R`3>0LrC8  
audit reporting stage                                 审计报告阶段 b-=[(]_$h  
audit responsibility                                   审计责任 `8b6 /  
audit results                                      审计结果 nN]vu  
audit risk                                          审计风险 K]]rOF  
audit sampling                                          审计抽样 Q24:G  
audit sampling techniques                         审计抽样方法，审计抽样技术 |&pz,"(  
audit strategies                                  审计策略 6+d"3-R.  
audit summary                                         审计总结，审计小结 #$z-]i  
audit team                                         审计小组 o>,z %+  
audit test                                    审计测试 m$UT4,Ol  
audit trail                                          审计轨迹 d4eCBqx  
audit work                                        审计工作 dfkTDG+
 
audit working paper                                 审计工作底稿 9P>S[=  
audited financial statement                        审计会计报表，已审计财务报表 h.+&=s!Nsy  
Auditing Guidelines (the～)                      审计规范指南 RxeRO2  
auditing standards                             审计准则 F'_8pD7  
audit-oriented working paper                          (审计)业务类工作底稿 y Q @=\'  
authorisation                                     授权 <TROs!x$a  
authorisation of transaction                       交易的授权 bb_jD^  
availability                                         可获得性 (uxQBy  
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balance                                      余额；差额；平衡 Jn[ K0GV  
balance sheet                                    资产负债表 8'\,&f`Y  
bank                                                 银行 }8]uZ)[p=  
bank account                                    银行账户，银行户头 (C_
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bank statement                                 银行对账单 7[ <sl35  
barter transaction                              易货交易，以物换物交易 Tb6x@Mo rP  
basis of audit                                    审计依据 '\mZ7.Jj  
basis of preparation                                (会计报表的)编制基础 7T;RX rT  
book of account                               账目，账簿 O]LuL&=s y  
borrowing                                         借款，贷款，借债 k{w^MOHNg  
branch                                              分支，分支机构，分店 1? hd  
brought forward                                (账户余额等的)承上年，承上期，承上页 : MmXH&yR  
budget                                              预算 t-'GRme  
building                                      建筑物；大楼 RV*Zi\-X  
business conditions                                  业务情况，经营情况 K?m:.ZM  
business licence                               (企业等的)营业执照 8GZjIW*0oq  
business relation                                业务关系 q9(}wvtr  
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