[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 Qb {[xmc  
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审计词汇英汉对照 wqG#jC!5  
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ability to continue as a going concern               持续经营能力 Y2VfJ}%Q  
acceptability                                     可接受性，可接受程度 N8nt2r<h  
acceptable level of detection risk                     检查风险的可接受水平 : ;8L1'  
acceptance of engagement                       接受委托 eBa#Z1Z  
accepting the engagement for the first time              首次接受委托 |Ua);B~F  
access to asset                                         对资产的接触 GbLHzw   
according to                                     根据，依据，依照 Kb]}p  
account balance                                账户余额 S:z|"u:+  
account for                                       对……进行会计处理，核算；解释 mX>N1zAz  
accounting                                        会计，会计学 LGc8w>q E  
accounting advisory serve                        会计咨询服务 6?xF!VIL  
accounting firm                                 会计师事务所 1L`V{\_0s  
accounting information                      会计信息，会计资料 9 m8KDB[N  
accounting period                             会计期间 g{Av =66Z  
accounting policies                                   会计政策 E,d<F{=8,o  
accounting professional bodies                 会计职业组织，会计职业团体 @KM?agtlbl  
accounting records                                   会计记录 P<
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accounting responsibility                           会计责任 <<-L,0  
accounting service                             会计服务 6D]fDeH\  
accounting standards                                会计准则 N4x5!00  
Accounting Standards for Business Enterprises       企业会计准则 b"\lF1Nf&o  
accounting system                             会计系统 GLIY!BU<C  
accounting treatment                                会计处理 Lv@WI6DM  
accuracy                                    准确性，精确性 g(zeOS]q}  
additional audit procedures                      追加审计程序 a(~
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addressee                                         收件人，收信人 *ELU">!}G  
Administration of State-owned Assets  (the～)     国有资产管理局 Fah6 &a  
administrative laws and regulations                 行政法规 |fyzb=Lg  
adverse impact                                 不利影响，负面影响 xbi\KT`~  
adverse opinion                                反对意见 vw>(JCR  
advisory group                                  咨询组，顾问组 RL&0?OT  
agency fee                                        代理费，代理费用 ?<F([ (  
aggregate                                          总计，合计为…… f:46.)Wj<  
alternation of document and record                 变造文件和记录 GPni%P#a@0  
alternative audit procedures                      替代审计程序，备选审计程序 HT/!+#W.  
amend                                              修改，修订 tQG'f*4  
amortisation                                      摊销 o6^ETQ  
analytical capacity                             分析能力 6&]Z'nW0k  
analytical procedures                               分析性程序 oAifM1*0  
annual financial statements                        年度会计报表，年度财务报表 ? #a&eW  
appendix                                          附录，附表 CF3x\6.q}  
applicable                                         适用的 HPu+ 4xQV  
applicable laws and regulations                 适用的法规 :ek^M
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application systems                                  应用系统 _N:$|O#  
apply consistently                              一贯地执行，一贯地实施 &KBDrJEX  
appropriate                                       适当的，合适的； 8VG} -  
征用，挪用 X9PbU1o;  
appropriate authorization                          适当的授权 ]O}e{Q>  
appropriateness of audit evidence                    审计证据的适当性 i+5Qs-dHA  
approval                                    批准，核准 WI&A+1CK-5  
assertion                                    (会计报表上的)认定；确认 hlreeXv  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 _1RvK? ;.{  
asset                                                 资产，财产 <o9i;[+H-  
asset restructuring                             资产重组 /$clk=  
assignment of duties                                 职责的划分 UUDbOxD^w  
assistant                                     助理，助理人员 ]35
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associated company                                 联属公司，联营公司 \^0>h`[  
association                                        联合，结合；协会，社团 j=U"t\{  
assumption                                       假设，假定 CT_tJ  
at a given date                                         在某一特定时日 Vo^J2[U  
attestation                                         鉴证，公证 uO]
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attestation service                             鉴证服务 O*/%zr  
audit adjustment                                审计调整 ;o)'dK  
audit areas                                        审计领域 I*j~5fsS'  
audit conclusion                                审计结论 ~-NSIV:f  
audit effectiveness                             审计效果 wEq&O|Vj  
audit efficiency                                  审计效率 *.eeiSi{  
audit engagement letter                      审计业务约定书 R|}4H*N  
audit evidence                                          审计证据 !YpH\wUyvP  
audit fee                                    审计费 l?IeZisX  
audit files                                          审计档案 X]9<1[ f  
audit findings                                     审计中发现的事项 *jQ$\|Y  
audit implementation stage                        审计实施阶段 @f"[*7Q`/  
audit mark                                        审计标识 b00$3,L   
audit materiality                                 审计重要性 zOA~<fhT  
audit method                                     审计方法 4Th?q
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audit objective                                         审计目标，审计目的 Z  #  
audit of financial statements                      会计报表审计，财务报表审计 c
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audit opinion                                     审计意见 (X^ ,.qy  
audit period                                      被审计期间，被审计年度 zqrqbqK5R  
audit plan                                          审计计划 WI| -pzg  
audit planning                                    编制审计计划，制定审计计划，审计计划 gnzg(Y]5w  
audit planning stage                                  审计计划阶段 oCE'@}s.i  
audit procedure                                审计程序 OcWKK!
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audit programme                               审计程序表，具体审计计划 UAz^P6iQ`~  
audit report                                       审计报告 &c"!Y)%G  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 %'g)MK!e  
audit report with a qualified opinion                 有保留意见的审计报告 #b&tNZ4!_  
audit report with an adverse opinion                否定意见的审计报告 l x;87MDs  
audit report with dual dates                      双重日期审计报告 h{_\okC>  
audit reporting stage                                 审计报告阶段 _1Rw~}O  
audit responsibility                                   审计责任 m; 4ti9  
audit results                                      审计结果 @1xVWSF  
audit risk                                          审计风险 _#v"sGmN  
audit sampling                                          审计抽样 bh5P98 s  
audit sampling techniques                         审计抽样方法，审计抽样技术 yKrbGK*=_  
audit strategies                                  审计策略 At[Q0'jkc  
audit summary                                         审计总结，审计小结 irm4lb5  
audit team                                         审计小组 "CC"J(&a  
audit test                                    审计测试 M`q|GY  
audit trail                                          审计轨迹 t}I@Rmso  
audit work                                        审计工作 CV^%'HIs?+  
audit working paper                                 审计工作底稿 YCStX)r  
audited financial statement                        审计会计报表，已审计财务报表 Kyk{:UnI  
Auditing Guidelines (the～)                      审计规范指南 vy5F w&?"  
auditing standards                             审计准则 cy(w *5Upu  
audit-oriented working paper                          (审计)业务类工作底稿  ?(R#  
authorisation                                     授权 @i(9 k  
authorisation of transaction                       交易的授权 /N%i6t<xU  
availability                                         可获得性 JW><&hY$"  
B ;p~!('{P  
balance                                      余额；差额；平衡 2G-"HOG  
balance sheet                                    资产负债表 iex%$> "  
bank                                                 银行 Z2g<"M  
bank account                                    银行账户，银行户头 aY,Bt
 
bank statement                                 银行对账单 |uz<)  
barter transaction                              易货交易，以物换物交易 3B%7SX  
basis of audit                                    审计依据 ( sl{Rgxe*  
basis of preparation                                (会计报表的)编制基础 XRkUv>Yk  
book of account                               账目，账簿 EUI*:JU-  
borrowing                                         借款，贷款，借债 aB (pdW4  
branch                                              分支，分支机构，分店 2`;XcY4A  
brought forward                                (账户余额等的)承上年，承上期，承上页 *2~WP'~PQd  
budget                                              预算 _2`b$/)-  
building                                      建筑物；大楼 'l!\2Wv2  
business conditions                                  业务情况，经营情况 re%XaL  
business licence                               (企业等的)营业执照 mX.mX70|J  
business relation                                业务关系 E(6P%(yt8  
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