[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 qD!qSM  
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审计词汇英汉对照 p`N+9t &I4  
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ability to continue as a going concern               持续经营能力 U4s)3jDw  
acceptability                                     可接受性，可接受程度 |0^~S  
acceptable level of detection risk                     检查风险的可接受水平 wX/0.aZ|  
acceptance of engagement                       接受委托 csK;GSp}  
accepting the engagement for the first time              首次接受委托 {/ef`MxV }  
access to asset                                         对资产的接触 ?/3'j(Gk  
according to                                     根据，依据，依照 d0U-:S-  
account balance                                账户余额 GoSdo  
account for                                       对……进行会计处理，核算；解释 z.Y`"B'j`  
accounting                                        会计，会计学 I)]"`2w2w  
accounting advisory serve                        会计咨询服务 |[./jg"  
accounting firm                                 会计师事务所 UmEc") 3  
accounting information                      会计信息，会计资料 [a201I0 -  
accounting period                             会计期间 q#
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accounting policies                                   会计政策 v0q(k;Ya  
accounting professional bodies                 会计职业组织，会计职业团体 a)lS)*Y  
accounting records                                   会计记录 Rq`d I~5!b  
accounting responsibility                           会计责任 Nl$b;~u  
accounting service                             会计服务 L*(Sh2=_  
accounting standards                                会计准则 +YD_ L  
Accounting Standards for Business Enterprises       企业会计准则 2UbTKN  
accounting system                             会计系统 H"5=z7w  
accounting treatment                                会计处理 *TyLB&<t  
accuracy                                    准确性，精确性 H6/n  
additional audit procedures                      追加审计程序 to,\sc  
addressee                                         收件人，收信人 0#y i5U  
Administration of State-owned Assets  (the～)     国有资产管理局 4(nwi[1Y  
administrative laws and regulations                 行政法规 ,::f? Gc7j  
adverse impact                                 不利影响，负面影响 z ?L]5m`H  
adverse opinion                                反对意见 AJYZ`  
advisory group                                  咨询组，顾问组 fug Fk  
agency fee                                        代理费，代理费用 P1G;JK  
aggregate                                          总计，合计为…… &iI5^b-P  
alternation of document and record                 变造文件和记录 [6cF#_)*  
alternative audit procedures                      替代审计程序，备选审计程序 2I$-&c]  
amend                                              修改，修订 {ovW6#  
amortisation                                      摊销 N!lQ; o'  
analytical capacity                             分析能力 qw<~v?{|C  
analytical procedures                               分析性程序 wGLSei-s  
annual financial statements                        年度会计报表，年度财务报表 +bdj ZD3  
appendix                                          附录，附表 Eg+z(m$M  
applicable                                         适用的 ]5a,%*f+  
applicable laws and regulations                 适用的法规 e| Sw+fhy<  
application systems                                  应用系统 CaB@, L  
apply consistently                              一贯地执行，一贯地实施 =wquFA!c  
appropriate                                       适当的，合适的； 9f #6Q*/  
征用，挪用 PblO?@~O  
appropriate authorization                          适当的授权 wl5+VC*l0  
appropriateness of audit evidence                    审计证据的适当性 l1 UN.l'p  
approval                                    批准，核准 HDHC9E6  
assertion                                    (会计报表上的)认定；确认 *f-8egt-  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 3[Z7bhpV  
asset                                                 资产，财产 L %20tm  
asset restructuring                             资产重组 Y^2]*e%  
assignment of duties                                 职责的划分  ovsI2  
assistant                                     助理，助理人员 WH lvd  
associated company                                 联属公司，联营公司 ]I:h4hgw  
association                                        联合，结合；协会，社团 ydMfV-  
assumption                                       假设，假定 } m&La4E  
at a given date                                         在某一特定时日 _FxQl]@  
attestation                                         鉴证，公证 (5h+b_eB  
attestation service                             鉴证服务 fI }v}L^  
audit adjustment                                审计调整 P$ i d?  
audit areas                                        审计领域 dOFK;  
audit conclusion                                审计结论 WUK{st.z  
audit effectiveness                             审计效果 +Z/aB*aVa^  
audit efficiency                                  审计效率 DAVgP7h'  
audit engagement letter                      审计业务约定书 q[
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audit evidence                                          审计证据 Dssecc'  
audit fee                                    审计费 D<J,3(Yu  
audit files                                          审计档案 s)5W:`MH?  
audit findings                                     审计中发现的事项 F.$NYr/|y  
audit implementation stage                        审计实施阶段 O Ce;8^  
audit mark                                        审计标识 #,;X2%c  
audit materiality                                 审计重要性 ->*'Y;t4  
audit method                                     审计方法 : <PwG]LO  
audit objective                                         审计目标，审计目的 rvETt  
audit of financial statements                      会计报表审计，财务报表审计 JXAH/N&i  
audit opinion                                     审计意见 I%tJLdL  
audit period                                      被审计期间，被审计年度 )ua
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audit plan                                          审计计划 Bs;.oK5!n@  
audit planning                                    编制审计计划，制定审计计划，审计计划 Zp_v
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audit planning stage                                  审计计划阶段 %y[ t+)!E  
audit procedure                                审计程序 f[+
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audit programme                               审计程序表，具体审计计划 gaVQ3NqF  
audit report                                       审计报告 MD,+>kh  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 ]: n! \G  
audit report with a qualified opinion                 有保留意见的审计报告 tWa_-Un3  
audit report with an adverse opinion                否定意见的审计报告 V)3S.*]  
audit report with dual dates                      双重日期审计报告 'w`3( ':=  
audit reporting stage                                 审计报告阶段 $[ M5Vv  
audit responsibility                                   审计责任 57rH`UFXH  
audit results                                      审计结果 Y~g*"J5j  
audit risk                                          审计风险 &\ \)x.!  
audit sampling                                          审计抽样 B`/p

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audit sampling techniques                         审计抽样方法，审计抽样技术 bFwc>  
audit strategies                                  审计策略 -Ou@T#h"  
audit summary                                         审计总结，审计小结 &!KW[]i%9}  
audit team                                         审计小组 L%5g]=  
audit test                                    审计测试 1zWEK]2.R  
audit trail                                          审计轨迹 0k6S`e9gI  
audit work                                        审计工作 %bZ}vJ5b  
audit working paper                                 审计工作底稿 BjAmM*k  
audited financial statement                        审计会计报表，已审计财务报表 rF)[ Sed:T  
Auditing Guidelines (the～)                      审计规范指南 xyPz_9   
auditing standards                             审计准则 6\GL|#G  
audit-oriented working paper                          (审计)业务类工作底稿 IHStN,QD  
authorisation                                     授权 _H)>U [  
authorisation of transaction                       交易的授权 !)+8:8H'  
availability                                         可获得性 HRF;qR9v  
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balance                                      余额；差额；平衡 h+d3JM  
balance sheet                                    资产负债表 nWb 0S  
bank                                                 银行 =.yKl*WV{  
bank account                                    银行账户，银行户头  "?(N  
bank statement                                 银行对账单 WbH#@]+DN  
barter transaction                              易货交易，以物换物交易 mrId`<L5l{  
basis of audit                                    审计依据 OM 4,Sevk  
basis of preparation                                (会计报表的)编制基础 yVl?gGgh  
book of account                               账目，账簿 Nlk'  
borrowing                                         借款，贷款，借债 ar[*!:!  
branch                                              分支，分支机构，分店 #azD&6`  
brought forward                                (账户余额等的)承上年，承上期，承上页 Kf k/pYMDq  
budget                                              预算 u
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building                                      建筑物；大楼 f]37Xl%I  
business conditions                                  业务情况，经营情况 @-G^Jm9~\m  
business licence                               (企业等的)营业执照 ZINqIfc  
business relation                                业务关系 UCL aCt -  
CH4 ~9mmE  

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