[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 cn=~}T@~Z  
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审计词汇英汉对照 yyrCO"eh  
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ability to continue as a going concern               持续经营能力 $# @G!  
acceptability                                     可接受性，可接受程度 BXaA#} ;e  
acceptable level of detection risk                     检查风险的可接受水平 yEtS yb~GK  
acceptance of engagement                       接受委托 A7 .C  
accepting the engagement for the first time              首次接受委托 NDU,9A.P  
access to asset                                         对资产的接触 |t|+pBB  
according to                                     根据，依据，依照 R*E/E  
account balance                                账户余额 &7T0nB/)  
account for                                       对……进行会计处理，核算；解释 0kpRvdEr-  
accounting                                        会计，会计学 UMo=bs  
accounting advisory serve                        会计咨询服务 k _hiGg  
accounting firm                                 会计师事务所 ${KDGJ,^  
accounting information                      会计信息，会计资料 9C$b^wHd  
accounting period                             会计期间 i=reJ(y-  
accounting policies                                   会计政策 s7S
W4ff1  
accounting professional bodies                 会计职业组织，会计职业团体 ME1lQ7E4B  
accounting records                                   会计记录 u=jF\W9  
accounting responsibility                           会计责任 7s,IT8ii  
accounting service                             会计服务 &m`1lxT  
accounting standards                                会计准则 b'O>&V`  
Accounting Standards for Business Enterprises       企业会计准则 4<70mUnt  
accounting system                             会计系统 <dD}4c+/t  
accounting treatment                                会计处理 /lm;.7_J+  
accuracy                                    准确性，精确性 R(=Lhz6R4  
additional audit procedures                      追加审计程序 wtetB')yD  
addressee                                         收件人，收信人 /P5w}n  
Administration of State-owned Assets  (the～)     国有资产管理局 ,!|/|4vh  
administrative laws and regulations                 行政法规 2K!3+D"  
adverse impact                                 不利影响，负面影响 "Q A#  
adverse opinion                                反对意见 ~L
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advisory group                                  咨询组，顾问组 wS <d8gw  
agency fee                                        代理费，代理费用 @
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aggregate                                          总计，合计为…… 0lF.!\9  
alternation of document and record                 变造文件和记录 <G{m=  
alternative audit procedures                      替代审计程序，备选审计程序 %(Nu"3|$K=  
amend                                              修改，修订 B+iVK(j'[v  
amortisation                                      摊销 F5wCl2I  
analytical capacity                             分析能力 R?(0:f  
analytical procedures                               分析性程序 n(/(
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annual financial statements                        年度会计报表，年度财务报表 ?a7PxD.  
appendix                                          附录，附表 x<"1T w5e  
applicable                                         适用的 ,<zGvksk  
applicable laws and regulations                 适用的法规 >1,.4)k%K  
application systems                                  应用系统 |zKe*H/  
apply consistently                              一贯地执行，一贯地实施 h$DFp  
appropriate                                       适当的，合适的； EJ.oq*W!*J  
征用，挪用 =2\k Jv3  
appropriate authorization                          适当的授权 uo_Y"QiKEH  
appropriateness of audit evidence                    审计证据的适当性 b>hNkVI  
approval                                    批准，核准 -f#0$Z/0  
assertion                                    (会计报表上的)认定；确认 5CueD]  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 d `>M-:dF  
asset                                                 资产，财产 G`8gI)$u  
asset restructuring                             资产重组 BZ">N  
assignment of duties                                 职责的划分 tlV>  
assistant                                     助理，助理人员 tU>wRw=
d  
associated company                                 联属公司，联营公司 CuR\JKdRo  
association                                        联合，结合；协会，社团 (#BkL:dg
 
assumption                                       假设，假定 sczN0*w&C  
at a given date                                         在某一特定时日 _~&6Kb^*  
attestation                                         鉴证，公证 4{ (uw  
attestation service                             鉴证服务 VJDF/)X3$  
audit adjustment                                审计调整 6B)(kPW  
audit areas                                        审计领域 wV+ W(  
audit conclusion                                审计结论 ^&zwO7cS  
audit effectiveness                             审计效果 lTvI;zy  
audit efficiency                                  审计效率 am{f<v,EI  
audit engagement letter                      审计业务约定书 bTHKMaGWC  
audit evidence                                          审计证据 3xxQL,FV  
audit fee                                    审计费 V8ZE(0&II}  
audit files                                          审计档案 ,aeQXI#@  
audit findings                                     审计中发现的事项 =MEv{9_  
audit implementation stage                        审计实施阶段 WW{5[;LYiB  
audit mark                                        审计标识 Yc3\NqQM  
audit materiality                                 审计重要性 .X\p;~H 5  
audit method                                     审计方法 L@HPU;<  
audit objective                                         审计目标，审计目的 Y;8Ys&/t  
audit of financial statements                      会计报表审计，财务报表审计 "=@b>d6U+  
audit opinion                                     审计意见 l~;H~h!h/  
audit period                                      被审计期间，被审计年度 nT..
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audit plan                                          审计计划 Tz4,lwuWX7  
audit planning                                    编制审计计划，制定审计计划，审计计划 = I,O+^  
audit planning stage                                  审计计划阶段 svCD&~|K#  
audit procedure                                审计程序 6v(}<2~  
audit programme                               审计程序表，具体审计计划 ym9Z:2g  
audit report                                       审计报告 [9(tIb!x  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 jl;_lcO  
audit report with a qualified opinion                 有保留意见的审计报告 "~(qp_AI  
audit report with an adverse opinion                否定意见的审计报告 K*&M:u6E  
audit report with dual dates                      双重日期审计报告 
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audit reporting stage                                 审计报告阶段 Se
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audit responsibility                                   审计责任 'DO^($N  
audit results                                      审计结果 bXF>{%(}E  
audit risk                                          审计风险 -G e5g Q=  
audit sampling                                          审计抽样 X, n4_=f  
audit sampling techniques                         审计抽样方法，审计抽样技术 lT#&\JQ  
audit strategies                                  审计策略 V>ML-s9  
audit summary                                         审计总结，审计小结 26PUO$&b.  
audit team                                         审计小组 :K>v F`SM  
audit test                                    审计测试 9]fhH  
audit trail                                          审计轨迹 bO 2>ced  
audit work                                        审计工作 $}V<Um  
audit working paper                                 审计工作底稿 _x &;Fa%  
audited financial statement                        审计会计报表，已审计财务报表 zs e<b/G1G  
Auditing Guidelines (the～)                      审计规范指南 njeRzX  
auditing standards                             审计准则 #"-?+F=rk  
audit-oriented working paper                          (审计)业务类工作底稿 n8UQIa4&=  
authorisation                                     授权 n|2`y?  
authorisation of transaction                       交易的授权 "X0"
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availability                                         可获得性 +KgoLa  
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balance                                      余额；差额；平衡 '?=SnjMX  
balance sheet                                    资产负债表 1^XuH('  
bank                                                 银行 #N^TqOr  
bank account                                    银行账户，银行户头 &IsQgS7R  
bank statement                                 银行对账单 2_M+akqy^  
barter transaction                              易货交易，以物换物交易 ph{p[QI:{X  
basis of audit                                    审计依据 PPk\W7G  
basis of preparation                                (会计报表的)编制基础 qX{"R.d  
book of account                               账目，账簿 DX GClH  
borrowing                                         借款，贷款，借债 <k?o fE1o  
branch                                              分支，分支机构，分店 7K.&zn  
brought forward                                (账户余额等的)承上年，承上期，承上页 j[l6&eX  
budget                                              预算 9zSHn.y  
building                                      建筑物；大楼 1{ l18B`  
business conditions                                  业务情况，经营情况 6(awO2{BP  
business licence                               (企业等的)营业执照 KwK[)Cvv  
business relation                                业务关系 ?3X!  
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