[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 cBEHH4U  
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审计词汇英汉对照 G?V"SU.  
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ability to continue as a going concern               持续经营能力 [!?wyv3  
acceptability                                     可接受性，可接受程度 QB1M3b  
acceptable level of detection risk                     检查风险的可接受水平 D[>W{g $  
acceptance of engagement                       接受委托 ^,7=X8Su  
accepting the engagement for the first time              首次接受委托 yr4ou  
access to asset                                         对资产的接触 YU\Gj S~>&  
according to                                     根据，依据，依照 ,d 7
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account balance                                账户余额 +{rJ[J/g  
account for                                       对……进行会计处理，核算；解释 Fh`-(,e?5  
accounting                                        会计，会计学 G :4;y7  
accounting advisory serve                        会计咨询服务 |< N frz  
accounting firm                                 会计师事务所 4MX7=!E  
accounting information                      会计信息，会计资料 1!/-)1t  
accounting period                             会计期间 l\}25 e  
accounting policies                                   会计政策 KU2$5[~j  
accounting professional bodies                 会计职业组织，会计职业团体 iVeQ]k(u  
accounting records                                   会计记录 $pFk"]=  
accounting responsibility                           会计责任 W/v|8-gcK  
accounting service                             会计服务 QHQj/)J8  
accounting standards                                会计准则 V.,bwPb{9  
Accounting Standards for Business Enterprises       企业会计准则 aIu2>  
accounting system                             会计系统 *ro.mQ_  
accounting treatment                                会计处理 G?[-cNdk  
accuracy                                    准确性，精确性 2X_>vIlEm  
additional audit procedures                      追加审计程序 ~hD{coVTI  
addressee                                         收件人，收信人 @+dHF0aXd  
Administration of State-owned Assets  (the～)     国有资产管理局 3'@&c?Fye  
administrative laws and regulations                 行政法规 ^K*-G@B  
adverse impact                                 不利影响，负面影响 $,P\)</VR  
adverse opinion                                反对意见 d;g-3Pf  
advisory group                                  咨询组，顾问组 Uh\]?G[G  
agency fee                                        代理费，代理费用 D-iUN  
aggregate                                          总计，合计为…… m0Z7N5v)  
alternation of document and record                 变造文件和记录 'bm:u  
alternative audit procedures                      替代审计程序，备选审计程序 A`C-sD>  
amend                                              修改，修订 X2P``YFV{  
amortisation                                      摊销 NUu;tjt:  
analytical capacity                             分析能力 Ws>i)6[  
analytical procedures                               分析性程序 ;fx1!:;.  
annual financial statements                        年度会计报表，年度财务报表 +:y&{ K  
appendix                                          附录，附表 cUC17z2D  
applicable                                         适用的 @Mr}6x*  
applicable laws and regulations                 适用的法规 ZvyjM
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application systems                                  应用系统 m >hovikY*  
apply consistently                              一贯地执行，一贯地实施 "7?t)FO
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appropriate                                       适当的，合适的； j]HE>  
征用，挪用 LJ l1v  
appropriate authorization                          适当的授权 +3HPA#A  
appropriateness of audit evidence                    审计证据的适当性 2+&R"#I  
approval                                    批准，核准 1t%<5O;R  
assertion                                    (会计报表上的)认定；确认 6puVw-X  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 1<ehV VP  
asset                                                 资产，财产 {9'hOi50  
asset restructuring                             资产重组 c85O_J  
assignment of duties                                 职责的划分 i^/DiWdyf  
assistant                                     助理，助理人员 &%}6q]e  
associated company                                 联属公司，联营公司 @e={Wy+Vm(  
association                                        联合，结合；协会，社团 xiJz`KD&  
assumption                                       假设，假定 c&A]p
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at a given date                                         在某一特定时日 1)gv%_  
attestation                                         鉴证，公证 b_l.QKk  
attestation service                             鉴证服务 cb4b,Ri  
audit adjustment                                审计调整 &]*|6cR$E  
audit areas                                        审计领域 Hp*gv/0  
audit conclusion                                审计结论 ^ `E@/<w8  
audit effectiveness                             审计效果 B%y! aQep  
audit efficiency                                  审计效率 QglYU  
audit engagement letter                      审计业务约定书 s8yCC#H"  
audit evidence                                          审计证据 tnNZ`]qY  
audit fee                                    审计费 W'd/dKUx  
audit files                                          审计档案 Kf&r21h  
audit findings                                     审计中发现的事项 Z3Gm  
audit implementation stage                        审计实施阶段 *<?XTs<  
audit mark                                        审计标识 rQ &S<  
audit materiality                                 审计重要性 @n>{&^-c  
audit method                                     审计方法 tgK x4  
audit objective                                         审计目标，审计目的 w
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audit of financial statements                      会计报表审计，财务报表审计 OAY8,C=M  
audit opinion                                     审计意见 ~X[S<Gi#  
audit period                                      被审计期间，被审计年度 3^'#
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audit plan                                          审计计划 |O%:P}6c  
audit planning                                    编制审计计划，制定审计计划，审计计划 >|5XaaDa  
audit planning stage                                  审计计划阶段 98jD"*W5  
audit procedure                                审计程序 GPMrs)J*!  
audit programme                               审计程序表，具体审计计划 w
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audit report                                       审计报告 R&#[6 r(h  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 /XjN%|  
audit report with a qualified opinion                 有保留意见的审计报告 TJE% U0Ln  
audit report with an adverse opinion                否定意见的审计报告 exsQmbj* %  
audit report with dual dates                      双重日期审计报告 G^ K*+  
audit reporting stage                                 审计报告阶段 8>2&h  
audit responsibility                                   审计责任 S\}?zlV  
audit results                                      审计结果 9N<*S'Z  
audit risk                                          审计风险 6xyY+  
audit sampling                                          审计抽样 HUK"OH  
audit sampling techniques                         审计抽样方法，审计抽样技术 OA!R5sOz"  
audit strategies                                  审计策略 tx gvVQ  
audit summary                                         审计总结，审计小结 C0P*D,  
audit team                                         审计小组 O{Dm;@J-aM  
audit test                                    审计测试 a4L
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audit trail                                          审计轨迹 `!]R!T@C  
audit work                                        审计工作  dD:  
audit working paper                                 审计工作底稿 10/x'#(  
audited financial statement                        审计会计报表，已审计财务报表 jC#`PA3m=  
Auditing Guidelines (the～)                      审计规范指南 7&=-a|k~  
auditing standards                             审计准则 ;HR 6X  
audit-oriented working paper                          (审计)业务类工作底稿 ]sf2"~v  
authorisation                                     授权
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authorisation of transaction                       交易的授权 C{8i7D  
availability                                         可获得性 c6f| y_2  
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balance                                      余额；差额；平衡 j l}!T[5  
balance sheet                                    资产负债表 f2`P8$U)R  
bank                                                 银行 +SAk:3.#CV  
bank account                                    银行账户，银行户头 Czq1 kz  
bank statement                                 银行对账单 w:ORmR.p  
barter transaction                              易货交易，以物换物交易 FLVbkW-G.  
basis of audit                                    审计依据 71JM [2  
basis of preparation                                (会计报表的)编制基础 M' a&  
book of account                               账目，账簿 \8=e|a5`  
borrowing                                         借款，贷款，借债 Y;'VosTD  
branch                                              分支，分支机构，分店 }DJ|9D^yf  
brought forward                                (账户余额等的)承上年，承上期，承上页 aJEbAs}  
budget                                              预算 j2< !z;2  
building                                      建筑物；大楼 cxAV iWsf  
business conditions                                  业务情况，经营情况 ^fFtI?.6jI  
business licence                               (企业等的)营业执照 <WZ1-  
business relation                                业务关系 unCt4uX^  
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