[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 3~r>G  
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审计词汇英汉对照 Jxq;Uu9  
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ability to continue as a going concern               持续经营能力 +ROwk  
acceptability                                     可接受性，可接受程度 LzS)WjEN  
acceptable level of detection risk                     检查风险的可接受水平 5d4/}o}%"  
acceptance of engagement                       接受委托 mfI>1W(  
accepting the engagement for the first time              首次接受委托 V"r2 t9A  
access to asset                                         对资产的接触 ?FRuuAS  
according to                                     根据，依据，依照 {cW%i:  
account balance                                账户余额 Kb/w+J S  
account for                                       对……进行会计处理，核算；解释 ?JinX'z  
accounting                                        会计，会计学 \'BA}v &/  
accounting advisory serve                        会计咨询服务 @gn}J'  
accounting firm                                 会计师事务所 qrK\f  
accounting information                      会计信息，会计资料 ?Tr]zxtd  
accounting period                             会计期间 & t1Uk[  
accounting policies                                   会计政策 >7[o=!^:4  
accounting professional bodies                 会计职业组织，会计职业团体 9?IvSv}z  
accounting records                                   会计记录 sgc
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accounting responsibility                           会计责任 T=kR!Gx  
accounting service                             会计服务 k^Gf2%k  
accounting standards                                会计准则 !97k  
Accounting Standards for Business Enterprises       企业会计准则  s_p\ bl.  
accounting system                             会计系统 S=N3qBH6  
accounting treatment                                会计处理 vp o
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accuracy                                    准确性，精确性 $BPTk0Y  
additional audit procedures                      追加审计程序 [@PD[-2QG3  
addressee                                         收件人，收信人 #ox&=MY  
Administration of State-owned Assets  (the～)     国有资产管理局 n;F/}:c_a  
administrative laws and regulations                 行政法规 v95O)cC:W  
adverse impact                                 不利影响，负面影响 GjfPba4>  
adverse opinion                                反对意见 (:spA5  
advisory group                                  咨询组，顾问组 EJz?GM  
agency fee                                        代理费，代理费用 z :q9~  
aggregate                                          总计，合计为…… /4!.G#DLQ  
alternation of document and record                 变造文件和记录 nc.(bb),  
alternative audit procedures                      替代审计程序，备选审计程序 ],3#[n[ m  
amend                                              修改，修订 WkF60'Hf  
amortisation                                      摊销 Hy9c<X[F9  
analytical capacity                             分析能力 'T7=.Hq<4  
analytical procedures                               分析性程序 .EXe3!J)!  
annual financial statements                        年度会计报表，年度财务报表 I\,m6=q  
appendix                                          附录，附表 t 5{Y'  
applicable                                         适用的 u51%~  
applicable laws and regulations                 适用的法规 
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application systems                                  应用系统 dYn<L/#  
apply consistently                              一贯地执行，一贯地实施 3`mM0,fY  
appropriate                                       适当的，合适的； BS@x&DB  
征用，挪用 6 #vc"5@M  
appropriate authorization                          适当的授权 43HZ)3!me  
appropriateness of audit evidence                    审计证据的适当性 V (5=-8k  
approval                                    批准，核准 P#ro;3S3y  
assertion                                    (会计报表上的)认定；确认 l[ P VWM  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 B'kV.3t  
asset                                                 资产，财产 !gKz=-C  
asset restructuring                             资产重组 8=Z]?D=  
assignment of duties                                 职责的划分 KIeTZVu$%  
assistant                                     助理，助理人员 0?0$6F  
associated company                                 联属公司，联营公司 R=ipK63  
association                                        联合，结合；协会，社团 A;'*>NS  
assumption                                       假设，假定 /KCJ)0UU  
at a given date                                         在某一特定时日 $}TK,/W  
attestation                                         鉴证，公证 p3L0 'rY|+  
attestation service                             鉴证服务 kYl')L6  
audit adjustment                                审计调整 l?rT_uO4  
audit areas                                        审计领域 2`ED?F68gH  
audit conclusion                                审计结论 GcpAj9  
audit effectiveness                             审计效果 "8%z,lHw  
audit efficiency                                  审计效率 9wB}EDZ  
audit engagement letter                      审计业务约定书 ?vd
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audit evidence                                          审计证据 ?L'4*S]  
audit fee                                    审计费 uh8+Y%V p  
audit files                                          审计档案 D#pZN,'  
audit findings                                     审计中发现的事项 r@.3.Q  
audit implementation stage                        审计实施阶段 ~ZN]2}  
audit mark                                        审计标识 nbhzLUK  
audit materiality                                 审计重要性 OfAh?^R  
audit method                                     审计方法 [D v6z t>  
audit objective                                         审计目标，审计目的 s.8]qQRr  
audit of financial statements                      会计报表审计，财务报表审计 Onqd2'%<  
audit opinion                                     审计意见 >,#73
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audit period                                      被审计期间，被审计年度 P_Bhec|#fT  
audit plan                                          审计计划 ,;)1|-^nu  
audit planning                                    编制审计计划，制定审计计划，审计计划 `n{yls7.  
audit planning stage                                  审计计划阶段 UojHlTg#bT  
audit procedure                                审计程序 -eA3o2'  
audit programme                               审计程序表，具体审计计划 * I{)8  
audit report                                       审计报告 R DAihq  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 +=qazE<:0  
audit report with a qualified opinion                 有保留意见的审计报告 w{HDCPuS  
audit report with an adverse opinion                否定意见的审计报告 1,/L&_=_A  
audit report with dual dates                      双重日期审计报告 nd Y1j5  
audit reporting stage                                 审计报告阶段 #SR"Q`P  
audit responsibility                                   审计责任 \!_:<"nX.  
audit results                                      审计结果 tK$x=9M  
audit risk                                          审计风险 [HV9KAoA  
audit sampling                                          审计抽样 R06zca  
audit sampling techniques                         审计抽样方法，审计抽样技术 Kr*s]O  
audit strategies                                  审计策略 3o>.Z;  
audit summary                                         审计总结，审计小结 yVP 1=pz_[  
audit team                                         审计小组 2S{IZ]  
audit test                                    审计测试 !FhiTh:GCh  
audit trail                                          审计轨迹 x9Qa.Jmj  
audit work                                        审计工作 hny):59f  
audit working paper                                 审计工作底稿 JuD$CHg;#  
audited financial statement                        审计会计报表，已审计财务报表 +TR#  
Auditing Guidelines (the～)                      审计规范指南 bN',-[E  
auditing standards                             审计准则 qZ8V/  
audit-oriented working paper                          (审计)业务类工作底稿 )t/[z3rn  
authorisation                                     授权 n* 7mP  
authorisation of transaction                       交易的授权 7T)J{:+0!|  
availability                                         可获得性 0aF&5Lk`y  
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balance                                      余额；差额；平衡 S(5aJ[7Zm  
balance sheet                                    资产负债表 aKly1G  
bank                                                 银行 NV FgRJ&  
bank account                                    银行账户，银行户头 OSvv\3=  
bank statement                                 银行对账单 #$qhxYy
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barter transaction                              易货交易，以物换物交易 W9$mgs=S`E  
basis of audit                                    审计依据 |0wUOs*5  
basis of preparation                                (会计报表的)编制基础 ),K!|7#h  
book of account                               账目，账簿 LAoX'^6  
borrowing                                         借款，贷款，借债 Q>FuNdUk  
branch                                              分支，分支机构，分店 @Lj28&4:<  
brought forward                                (账户余额等的)承上年，承上期，承上页 k?Bc^7l:  
budget                                              预算 54A ndyeA  
building                                      建筑物；大楼 !7:~"kk  
business conditions                                  业务情况，经营情况 lIN`1vX(  
business licence                               (企业等的)营业执照 wN])"bmB  
business relation                                业务关系 $g|/.XH%  
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