[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 '+27_j  
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审计词汇英汉对照 i^V(LGQF  
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ability to continue as a going concern               持续经营能力 u6Lx3  
acceptability                                     可接受性，可接受程度 l;L_A@B<  
acceptable level of detection risk                     检查风险的可接受水平 k~ByICE  
acceptance of engagement                       接受委托 _53~D=  
accepting the engagement for the first time              首次接受委托 :O$bsw:3w<  
access to asset                                         对资产的接触 o. ;Vrc  
according to                                     根据，依据，依照 X2rKH$<g  
account balance                                账户余额 }m~MN4 l  
account for                                       对……进行会计处理，核算；解释 f-71`Pyb  
accounting                                        会计，会计学 nosD1sS.K8  
accounting advisory serve                        会计咨询服务 Y[
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accounting firm                                 会计师事务所 n|LpM.  
accounting information                      会计信息，会计资料 %yu =,J j  
accounting period                             会计期间 JXYZ5&[  
accounting policies                                   会计政策 xLDD;Qm,  
accounting professional bodies                 会计职业组织，会计职业团体 "Y=`w,~~  
accounting records                                   会计记录 3RT\G0?8f  
accounting responsibility                           会计责任 stBe ^C  
accounting service                             会计服务 fe,6YXUf  
accounting standards                                会计准则 pDSNI2  
Accounting Standards for Business Enterprises       企业会计准则 l-l7jq]R  
accounting system                             会计系统 8.Y|I5l7G  
accounting treatment                                会计处理 yxo=eSOM  
accuracy                                    准确性，精确性  mPk'a  
additional audit procedures                      追加审计程序 .\glNH1d  
addressee                                         收件人，收信人 W ';X4e  
Administration of State-owned Assets  (the～)     国有资产管理局 ,3y9yJQa*#  
administrative laws and regulations                 行政法规 ~IS8DW$;  
adverse impact                                 不利影响，负面影响 F!wz{i6\h  
adverse opinion                                反对意见 E3]WRF;l  
advisory group                                  咨询组，顾问组 $[n:IDa*@1  
agency fee                                        代理费，代理费用 C5,fX-2Q  
aggregate                                          总计，合计为…… R ]iV ;j|  
alternation of document and record                 变造文件和记录 d%"XsbO  
alternative audit procedures                      替代审计程序，备选审计程序 q*3keB;X  
amend                                              修改，修订 ?!6Itkg  
amortisation                                      摊销 &Xqxuy ]J  
analytical capacity                             分析能力 2_+>a"8Y  
analytical procedures                               分析性程序 PD-&(ka.  
annual financial statements                        年度会计报表，年度财务报表 v/.'st2%  
appendix                                          附录，附表 yy7(')wKO  
applicable                                         适用的 EZ]4cd/i  
applicable laws and regulations                 适用的法规 g}xL7bTlI>  
application systems                                  应用系统 \`2'W1O  
apply consistently                              一贯地执行，一贯地实施 <\u3p3"[4  
appropriate                                       适当的，合适的； _wS=*-fT  
征用，挪用 ,T< JNd'  
appropriate authorization                          适当的授权 _y_}/   
appropriateness of audit evidence                    审计证据的适当性 7MLLx#U  
approval                                    批准，核准 dD=$
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assertion                                    (会计报表上的)认定；确认 AcPLJ!y  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 
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asset                                                 资产，财产 )ffaOS!\  
asset restructuring                             资产重组 '\tI|  
assignment of duties                                 职责的划分 <f>w"r  
assistant                                     助理，助理人员 u;-&r'J>  
associated company                                 联属公司，联营公司 2Lf,~EV  
association                                        联合，结合；协会，社团 o8 JOpD  
assumption                                       假设，假定 5M0Q'"`F:  
at a given date                                         在某一特定时日 LV^^Bd8Ct  
attestation                                         鉴证，公证 % /VCjuV  
attestation service                             鉴证服务 ` 3qf}=Z`  
audit adjustment                                审计调整 <46&R[17M  
audit areas                                        审计领域 (WyNO QO'  
audit conclusion                                审计结论 Mh.1KI[t  
audit effectiveness                             审计效果 Q'/sP 5Pj  
audit efficiency                                  审计效率 }kqh [`:  
audit engagement letter                      审计业务约定书 b0{i +R  
audit evidence                                          审计证据 &*=!B9OBI  
audit fee                                    审计费 h*k V@Dc  
audit files                                          审计档案 3' i6<  
audit findings                                     审计中发现的事项 =9GALoGL  
audit implementation stage                        审计实施阶段 f^uiZb  
audit mark                                        审计标识 S\g9@g.  
audit materiality                                 审计重要性 olE(#}7V  
audit method                                     审计方法 7__[=)(b2X  
audit objective                                         审计目标，审计目的 <+oh\y16  
audit of financial statements                      会计报表审计，财务报表审计 L0fe  
audit opinion                                     审计意见 ^ `y7JXI:  
audit period                                      被审计期间，被审计年度 d:(Ex^^  
audit plan                                          审计计划  ES~b f  
audit planning                                    编制审计计划，制定审计计划，审计计划 ]#)(D- i  
audit planning stage                                  审计计划阶段 ^l!SIu  
audit procedure                                审计程序 }qn>#ETi  
audit programme                               审计程序表，具体审计计划 ,t9EL 21  
audit report                                       审计报告 h;gc5"mG  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 "?NDN4l*  
audit report with a qualified opinion                 有保留意见的审计报告 gwoe1:F:J  
audit report with an adverse opinion                否定意见的审计报告 .SD-6GVD  
audit report with dual dates                      双重日期审计报告 DM^0[3XuV5  
audit reporting stage                                 审计报告阶段 -tj#BEC[H(  
audit responsibility                                   审计责任 |nefg0`rk  
audit results                                      审计结果 MJXnAIG?2  
audit risk                                          审计风险 x77L"5
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audit sampling                                          审计抽样 u
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audit sampling techniques                         审计抽样方法，审计抽样技术 An. A1y
 
audit strategies                                  审计策略 SGWb*grt  
audit summary                                         审计总结，审计小结 GY%9V5GB  
audit team                                         审计小组 tO M$'0u  
audit test                                    审计测试 kpgA2u7  
audit trail                                          审计轨迹 6e-ME3!<l  
audit work                                        审计工作 E(~7NRRm  
audit working paper                                 审计工作底稿 *7xcwjeP  
audited financial statement                        审计会计报表，已审计财务报表 ys9:";X;}  
Auditing Guidelines (the～)                      审计规范指南 IVNH.g'  
auditing standards                             审计准则 ,*|Q=  
audit-oriented working paper                          (审计)业务类工作底稿 &=g3J4$z  
authorisation                                     授权 $6rm;UH  
authorisation of transaction                       交易的授权 Q,KNZxT, q  
availability                                         可获得性 2{79,Js0  
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balance                                      余额；差额；平衡 0/R;
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balance sheet                                    资产负债表 CvU$Fsb  
bank                                                 银行 q/EX`%U  
bank account                                    银行账户，银行户头 8^UF0>`'  
bank statement                                 银行对账单 @xWWN  
barter transaction                              易货交易，以物换物交易 YSP\+ZZ  
basis of audit                                    审计依据 u7< +)6-  
basis of preparation                                (会计报表的)编制基础 1Wpu  
book of account                               账目，账簿 /~NX<Ye&  
borrowing                                         借款，贷款，借债 cp`Jep<T  
branch                                              分支，分支机构，分店 QX=T uyO  
brought forward                                (账户余额等的)承上年，承上期，承上页 ?Lg<)B9   
budget                                              预算 _ $F=A  
building                                      建筑物；大楼 |+ F ~zIu'  
business conditions                                  业务情况，经营情况 .LDZqWr-  
business licence                               (企业等的)营业执照 pJHdY)Cz  
business relation                                业务关系 *K/K97  
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