[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 i/6 (~v  
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审计词汇英汉对照 B36_OH  
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ability to continue as a going concern               持续经营能力 <~X4&E]rT_  
acceptability                                     可接受性，可接受程度 -,)&?S  
acceptable level of detection risk                     检查风险的可接受水平 H9?(5  
acceptance of engagement                       接受委托 i+ ]3J/J  
accepting the engagement for the first time              首次接受委托 h64 <F3}  
access to asset                                         对资产的接触 \}P3mS"e3  
according to                                     根据，依据，依照 g`i?]6c}jt  
account balance                                账户余额 i%_W{;e  
account for                                       对……进行会计处理，核算；解释 8oK*NB29  
accounting                                        会计，会计学 n`8BE9h^  
accounting advisory serve                        会计咨询服务 w &1_k:Z&  
accounting firm                                 会计师事务所 w[YiH $  
accounting information                      会计信息，会计资料 WWhAm{m  
accounting period                             会计期间 o,>9|EMQZ  
accounting policies                                   会计政策 wj!YYBH  
accounting professional bodies                 会计职业组织，会计职业团体 RZoSP(6  
accounting records                                   会计记录 R}_B\#Q  
accounting responsibility                           会计责任 <tXk\cOg  
accounting service                             会计服务 4 3V{q  
accounting standards                                会计准则 wXZ"}uT<}  
Accounting Standards for Business Enterprises       企业会计准则 ~_6~Fi  
accounting system                             会计系统 $9
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accounting treatment                                会计处理 \f\CK@  
accuracy                                    准确性，精确性 <|8N\FU{  
additional audit procedures                      追加审计程序 aO)Cq5  
addressee                                         收件人，收信人 # 2;6!_  
Administration of State-owned Assets  (the～)     国有资产管理局 .;}vp*  
administrative laws and regulations                 行政法规 NXo$rf:  
adverse impact                                 不利影响，负面影响 f@yInIzRJ  
adverse opinion                                反对意见 tAF#kBa\y_  
advisory group                                  咨询组，顾问组 ]s_,;PGU  
agency fee                                        代理费，代理费用 N iw~0"-V  
aggregate                                          总计，合计为…… Nk?eVJ)  
alternation of document and record                 变造文件和记录 /|Z_Dy  
alternative audit procedures                      替代审计程序，备选审计程序 yhm
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amend                                              修改，修订 %])U(  
amortisation                                      摊销 RT`.S uN  
analytical capacity                             分析能力 ^%ZbjJ7|j  
analytical procedures                               分析性程序 ZZq]I
 
annual financial statements                        年度会计报表，年度财务报表 a;b mZh  
appendix                                          附录，附表 4FQB%3>*  
applicable                                         适用的 qQjd@J}^  
applicable laws and regulations                 适用的法规 {6Y|Z>  
application systems                                  应用系统 c(W
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apply consistently                              一贯地执行，一贯地实施 n=Ze p{^  
appropriate                                       适当的，合适的； FxU a5n  
征用，挪用 9UDanj P  
appropriate authorization                          适当的授权 $ /`X7a{  
appropriateness of audit evidence                    审计证据的适当性 *).u:>D4  
approval                                    批准，核准 M`V<`  
assertion                                    (会计报表上的)认定；确认 o-I:p$B-  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 h'lqj0  
asset                                                 资产，财产 DpQ\q;  
asset restructuring                             资产重组 ES,T[
 
assignment of duties                                 职责的划分 | KtI:n4d  
assistant                                     助理，助理人员 8=! uQQ  
associated company                                 联属公司，联营公司 fk&>2[^&  
association                                        联合，结合；协会，社团 Fz11/sKz  
assumption                                       假设，假定 Sf*1Z~P|  
at a given date                                         在某一特定时日 J4?i\wD:  
attestation                                         鉴证，公证 !E7JDk''@  
attestation service                             鉴证服务 Th_PmkvC  
audit adjustment                                审计调整 M c,3j~i  
audit areas                                        审计领域 6}l[ %8  
audit conclusion                                审计结论 @cB7tY*Ski  
audit effectiveness                             审计效果 n f.H0i;  
audit efficiency                                  审计效率 PH. g+u=v  
audit engagement letter                      审计业务约定书 (^
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audit evidence                                          审计证据 \uPyvA=  
audit fee                                    审计费 ) _n=it$  
audit files                                          审计档案 MB7`'W
  
audit findings                                     审计中发现的事项 ] M`%@ps  
audit implementation stage                        审计实施阶段 5(5:5q.A/D  
audit mark                                        审计标识 Ty<."dyPW  
audit materiality                                 审计重要性 9U>OeTh(  
audit method                                     审计方法 y%Rq6P=4Q  
audit objective                                         审计目标，审计目的 "UX/yLc3(  
audit of financial statements                      会计报表审计，财务报表审计 W{m_yEOf  
audit opinion                                     审计意见 Gsn$r(m{K  
audit period                                      被审计期间，被审计年度 CY~ S{w  
audit plan                                          审计计划  LXoZ.3S  
audit planning                                    编制审计计划，制定审计计划，审计计划 <$(y6+lY  
audit planning stage                                  审计计划阶段 E$.fAIt  
audit procedure                                审计程序 J6J">  
audit programme                               审计程序表，具体审计计划 ee/3=/H|;  
audit report                                       审计报告 `=V p 0tPI  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 "%}24t%  
audit report with a qualified opinion                 有保留意见的审计报告 Ptm=c6H('  
audit report with an adverse opinion                否定意见的审计报告  8 XQo  
audit report with dual dates                      双重日期审计报告 xv"v='  
audit reporting stage                                 审计报告阶段 j(A>M_f;  
audit responsibility                                   审计责任 /:tzSKq}  
audit results                                      审计结果 VBUrtx:  
audit risk                                          审计风险 ! \VzX  
audit sampling                                          审计抽样 {p.^E5&  
audit sampling techniques                         审计抽样方法，审计抽样技术 3n,jrX75u  
audit strategies                                  审计策略 cgnMoBIc  
audit summary                                         审计总结，审计小结 e%s1D  
audit team                                         审计小组 _h+7KK  
audit test                                    审计测试 nll=Vd [  
audit trail                                          审计轨迹 EHy15RL  
audit work                                        审计工作 >?O?U=:<  
audit working paper                                 审计工作底稿 Fr~\ZL  
audited financial statement                        审计会计报表，已审计财务报表 |LW5dtQ  
Auditing Guidelines (the～)                      审计规范指南 U&i#cF  
auditing standards                             审计准则 Q6)?#7<jy  
audit-oriented working paper                          (审计)业务类工作底稿 N5c*#lHI  
authorisation                                     授权 ku4Gc6f#gG  
authorisation of transaction                       交易的授权 %QG3~b% h  
availability                                         可获得性 !2Gua1z!CJ  
B qV9}N-sS  
balance                                      余额；差额；平衡 inY_cn?  
balance sheet                                    资产负债表 _\=x A6!  
bank                                                 银行 *I!R0;HT  
bank account                                    银行账户，银行户头 |8pSMgN  
bank statement                                 银行对账单 "cyRzQ6EH  
barter transaction                              易货交易，以物换物交易 o}DRp4;Ka  
basis of audit                                    审计依据 mPU}]1*p  
basis of preparation                                (会计报表的)编制基础 IQ$!y,VJ  
book of account                               账目，账簿 AyWdJ<OU  
borrowing                                         借款，贷款，借债 |}L=e.  
branch                                              分支，分支机构，分店 ht*N[Pi4;  
brought forward                                (账户余额等的)承上年，承上期，承上页 A!,c@Kv 3  
budget                                              预算 0BNH~,0u  
building                                      建筑物；大楼 p5jR;nOZ%l  
business conditions                                  业务情况，经营情况 A_l\ij$Y  
business licence                               (企业等的)营业执照 veuX/>!  
business relation                                业务关系 Fv7]1EO.  
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