[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 9BqQ^`bu  
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审计词汇英汉对照 F5<"ktnI  
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ability to continue as a going concern               持续经营能力 <P+G7!KZ&  
acceptability                                     可接受性，可接受程度 &=v/VRan[  
acceptable level of detection risk                     检查风险的可接受水平 *eHA: A_I  
acceptance of engagement                       接受委托 8FxcI!A@  
accepting the engagement for the first time              首次接受委托 IUluJ.sXIf  
access to asset                                         对资产的接触 "V*kOb&'*Z  
according to                                     根据，依据，依照 T[i7C3QS  
account balance                                账户余额 ^t\kLU  
account for                                       对……进行会计处理，核算；解释 @`w'   
accounting                                        会计，会计学 66I|0_  
accounting advisory serve                        会计咨询服务 mgJShn8]  
accounting firm                                 会计师事务所 ."~7 \E> t  
accounting information                      会计信息，会计资料 &eThH,w$2  
accounting period                             会计期间 DCEvr"(  
accounting policies                                   会计政策 T)b3N|ONB  
accounting professional bodies                 会计职业组织，会计职业团体 "2)+)Db  
accounting records                                   会计记录 o>xxmyW|  
accounting responsibility                           会计责任 mA
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accounting service                             会计服务 Y&?|k'7  
accounting standards                                会计准则 >/7KL2*  
Accounting Standards for Business Enterprises       企业会计准则 2"pE&Q Nd  
accounting system                             会计系统 gGtep*k  
accounting treatment                                会计处理 y+K7WUwhq  
accuracy                                    准确性，精确性 #2_o[/&}x@  
additional audit procedures                      追加审计程序 %0 0k1*$  
addressee                                         收件人，收信人 OSSd;ueur$  
Administration of State-owned Assets  (the～)     国有资产管理局 -D!#W%y8  
administrative laws and regulations                 行政法规 c JU!zG  
adverse impact                                 不利影响，负面影响 B6tcKh9d,  
adverse opinion                                反对意见 E[)7tr  
advisory group                                  咨询组，顾问组 (P E# Y(  
agency fee                                        代理费，代理费用 ?;0nJf  
aggregate                                          总计，合计为…… pr0@sri@  
alternation of document and record                 变造文件和记录 OoAr%  
alternative audit procedures                      替代审计程序，备选审计程序 ,omp F$%  
amend                                              修改，修订 tz\+'6NpOb  
amortisation                                      摊销 $$2S*qY  
analytical capacity                             分析能力 d8Q_6(Ar|  
analytical procedures                               分析性程序 ?=;e.qK=71  
annual financial statements                        年度会计报表，年度财务报表 GibggOj2Q,  
appendix                                          附录，附表 xG*lV|<7>  
applicable                                         适用的 W (=Wg|cr  
applicable laws and regulations                 适用的法规 6e$sA (a=i  
application systems                                  应用系统 uPv;y!Lsa@  
apply consistently                              一贯地执行，一贯地实施 3bg4#c  
appropriate                                       适当的，合适的； ()@.;R.Z  
征用，挪用 .LXh]I*  
appropriate authorization                          适当的授权 b'Fx),  
appropriateness of audit evidence                    审计证据的适当性 < "L){$  
approval                                    批准，核准 jV,(P$ 5;  
assertion                                    (会计报表上的)认定；确认 [a>JG8[,t  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 a@5xz
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asset                                                 资产，财产 8!o{W=m^4  
asset restructuring                             资产重组 >D`fp  
assignment of duties                                 职责的划分 U}RS*7`  
assistant                                     助理，助理人员 ~uhyROO,G"  
associated company                                 联属公司，联营公司 M5cOz|j/*R  
association                                        联合，结合；协会，社团 0@sr NuW  
assumption                                       假设，假定 /XWPN(JC?  
at a given date                                         在某一特定时日 ?l\gh
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attestation                                         鉴证，公证 a`EGx{q(  
attestation service                             鉴证服务 LH3N}J({  
audit adjustment                                审计调整 ?RRSrr1  
audit areas                                        审计领域 . yK\
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audit conclusion                                审计结论 )}k?r5g  
audit effectiveness                             审计效果 =M/UHOY  
audit efficiency                                  审计效率 RB lOTQjv  
audit engagement letter                      审计业务约定书 Q !RVD*(  
audit evidence                                          审计证据 Ww'TCWk@  
audit fee                                    审计费 V 9QvQA r  
audit files                                          审计档案 eZR8<Z%  
audit findings                                     审计中发现的事项 K\^&_#MG  
audit implementation stage                        审计实施阶段 7U{b+=,wK  
audit mark                                        审计标识 )F%wwc^r  
audit materiality                                 审计重要性 rx}ujjx  
audit method                                     审计方法 -~<q,p"e  
audit objective                                         审计目标，审计目的 x;ICV%g/  
audit of financial statements                      会计报表审计，财务报表审计 |7S4;  
audit opinion                                     审计意见 ~q8V<@?  
audit period                                      被审计期间，被审计年度 7'{Yz  
audit plan                                          审计计划 BuEQ^[Ex  
audit planning                                    编制审计计划，制定审计计划，审计计划 |L.~Amd  
audit planning stage                                  审计计划阶段 |oBdryi  
audit procedure                                审计程序 T4Ho
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audit programme                               审计程序表，具体审计计划 L6rs9su=7  
audit report                                       审计报告 *&hXJJ[+  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 RK~FT/
  
audit report with a qualified opinion                 有保留意见的审计报告 So)KI_M  
audit report with an adverse opinion                否定意见的审计报告 0'q(XB`i=  
audit report with dual dates                      双重日期审计报告 _} X`t8Lh  
audit reporting stage                                 审计报告阶段 _A)_K;cz  
audit responsibility                                   审计责任 < ;%q  
audit results                                      审计结果 4ye`;hXy  
audit risk                                          审计风险 H z3 S^o7  
audit sampling                                          审计抽样 #>=/15:  
audit sampling techniques                         审计抽样方法，审计抽样技术 MOqA$b  
audit strategies                                  审计策略 W3o}.|]  
audit summary                                         审计总结，审计小结 Ghq'k:K,  
audit team                                         审计小组 +3o)L?:g  
audit test                                    审计测试 St3(1mApl  
audit trail                                          审计轨迹 y1\^ v_.^  
audit work                                        审计工作 RZV1:hNN  
audit working paper                                 审计工作底稿 pZ_FVID  
audited financial statement                        审计会计报表，已审计财务报表 OuBMVn  
Auditing Guidelines (the～)                      审计规范指南 #o r7T^  
auditing standards                             审计准则 Z z;<P  
audit-oriented working paper                          (审计)业务类工作底稿 ~\)&{'  
authorisation                                     授权 ,a]~hNR *X  
authorisation of transaction                       交易的授权 G%p!os\>  
availability                                         可获得性 qh(-shZ4Du  
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balance                                      余额；差额；平衡 P7 >C4rmQ  
balance sheet                                    资产负债表 L"[w a.<  
bank                                                 银行 S)'q :`tZo  
bank account                                    银行账户，银行户头 #o"HD6e  
bank statement                                 银行对账单 hml\^I8Q>F  
barter transaction                              易货交易，以物换物交易 ~gi( 1<#  
basis of audit                                    审计依据 Y^jnlS)h  
basis of preparation                                (会计报表的)编制基础 D O-K  
book of account                               账目，账簿 a5U2[Ko80  
borrowing                                         借款，贷款，借债 h-_0 A]  
branch                                              分支，分支机构，分店 aD/,c1  
brought forward                                (账户余额等的)承上年，承上期，承上页 MY<!\4/  
budget                                              预算 }'.Sn{OWf  
building                                      建筑物；大楼 -{:LxE  
business conditions                                  业务情况，经营情况 cdtzf:#q  
business licence                               (企业等的)营业执照 Wse*gO  
business relation                                业务关系 KEVy%AP=*h  
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