[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 ]GRq  
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审计词汇英汉对照 CU`Oc>;*T  
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ability to continue as a going concern               持续经营能力 /\$|D&e  
acceptability                                     可接受性，可接受程度 ~_j%nJ &2  
acceptable level of detection risk                     检查风险的可接受水平 -Fc#  
acceptance of engagement                       接受委托 "XsY~  
accepting the engagement for the first time              首次接受委托 H1j6.i}q  
access to asset                                         对资产的接触 } =m?gF%3  
according to                                     根据，依据，依照 nzJi)A./  
account balance                                账户余额 4NR5?s  
account for                                       对……进行会计处理，核算；解释 &c9Fw:f;  
accounting                                        会计，会计学 [,$mpJCI  
accounting advisory serve                        会计咨询服务 I_I;.Ik  
accounting firm                                 会计师事务所 W (c\$2`  
accounting information                      会计信息，会计资料 kDP^[V P+  
accounting period                             会计期间 L?C~ qS2g  
accounting policies                                   会计政策 + siNU#!  
accounting professional bodies                 会计职业组织，会计职业团体 [%,=

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accounting records                                   会计记录 si.a]k/f  
accounting responsibility                           会计责任 d#:J\2V"R  
accounting service                             会计服务 SVWSO  
accounting standards                                会计准则 wvaIgy%z  
Accounting Standards for Business Enterprises       企业会计准则 !3Z|!JY  
accounting system                             会计系统 `/ReJj&~  
accounting treatment                                会计处理 Jd2Y)  
accuracy                                    准确性，精确性 Dlf=N$BL7d  
additional audit procedures                      追加审计程序 e.ym7L]$O  
addressee                                         收件人，收信人 bK;a V&  
Administration of State-owned Assets  (the～)     国有资产管理局 -t'oW*kdL  
administrative laws and regulations                 行政法规 ?F!J@Xn5  
adverse impact                                 不利影响，负面影响 '"\Mjz)/  
adverse opinion                                反对意见 PH%gX`N  
advisory group                                  咨询组，顾问组 UZ3Aq12U}a  
agency fee                                        代理费，代理费用 !;C(p
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aggregate                                          总计，合计为…… \0T*msYQ  
alternation of document and record                 变造文件和记录 'p+QFT>Ca  
alternative audit procedures                      替代审计程序，备选审计程序 9,>Y  
amend                                              修改，修订 Zw 8b -_  
amortisation                                      摊销 >t2)Z|1  
analytical capacity                             分析能力 |/\1nWD  
analytical procedures                               分析性程序 FH(+7Lz4;  
annual financial statements                        年度会计报表，年度财务报表 7#.PMyK9  
appendix                                          附录，附表 6@ ^`-N;  
applicable                                         适用的 pcTX Ty 28  
applicable laws and regulations                 适用的法规 }gRLW2&mR>  
application systems                                  应用系统 \1'R}B@;  
apply consistently                              一贯地执行，一贯地实施 HwMsP$`q  
appropriate                                       适当的，合适的； J$*["y`+  
征用，挪用 N%E2 BJ?  
appropriate authorization                          适当的授权 PH!B /D5G  
appropriateness of audit evidence                    审计证据的适当性 GJfNO-  
approval                                    批准，核准 pytfsVM  
assertion                                    (会计报表上的)认定；确认 @Hdg-f>y]  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 8vo7~6yy  
asset                                                 资产，财产 ']e4!  
asset restructuring                             资产重组 ;OqLNfU3y  
assignment of duties                                 职责的划分 UI|@5:J  
assistant                                     助理，助理人员 2#}IGZ`Yp/  
associated company                                 联属公司，联营公司 b+apNph  
association                                        联合，结合；协会，社团 >Nl~"J|]q  
assumption                                       假设，假定 k\Tm?^L)  
at a given date                                         在某一特定时日 EoWzHa  
attestation                                         鉴证，公证 H 1i4_T  
attestation service                             鉴证服务 0%j;yzQ<  
audit adjustment                                审计调整 abP?D
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audit areas                                        审计领域 *]?YvY  
audit conclusion                                审计结论 D|'Z c&  
audit effectiveness                             审计效果 e; r-}U  
audit efficiency                                  审计效率 _!1c.[\T  
audit engagement letter                      审计业务约定书 |sM#g1D@  
audit evidence                                          审计证据 GhA~PjZS  
audit fee                                    审计费 t1s@Ub5);I  
audit files                                          审计档案 2dW-WHaM  
audit findings                                     审计中发现的事项 Cms"OkN  
audit implementation stage                        审计实施阶段 RW8u0 ?b  
audit mark                                        审计标识 B#
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audit materiality                                 审计重要性 oD1 =}  
audit method                                     审计方法 oYx f((x  
audit objective                                         审计目标，审计目的 Qn h
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audit of financial statements                      会计报表审计，财务报表审计 Q[tz)99~  
audit opinion                                     审计意见 Nx z ,/d  
audit period                                      被审计期间，被审计年度 _Fy:3,(  
audit plan                                          审计计划 iPNsEQ0We  
audit planning                                    编制审计计划，制定审计计划，审计计划 >m{-&1Tx  
audit planning stage                                  审计计划阶段 8GQs
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audit procedure                                审计程序 <QLj6#d7Y  
audit programme                               审计程序表，具体审计计划 o|E(_Y4d  
audit report                                       审计报告 .sMi"gg  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 OZ9j3Q;a$  
audit report with a qualified opinion                 有保留意见的审计报告 ?KW?] o  
audit report with an adverse opinion                否定意见的审计报告 <WkLwP3^  
audit report with dual dates                      双重日期审计报告  :Xr3 3  
audit reporting stage                                 审计报告阶段 S@-X?Lu  
audit responsibility                                   审计责任 (XWs4R.mkb  
audit results                                      审计结果 $R36`wk  
audit risk                                          审计风险 h0}-1kVT^  
audit sampling                                          审计抽样 7@]hu^)rry  
audit sampling techniques                         审计抽样方法，审计抽样技术 #]^`BQ>  
audit strategies                                  审计策略 f2f$aZ  
audit summary                                         审计总结，审计小结 J
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audit team                                         审计小组 Y:BrAa[  
audit test                                    审计测试 X~!?t}  
audit trail                                          审计轨迹 Yy1Pipv  
audit work                                        审计工作 mz'8  
audit working paper                                 审计工作底稿 mt7:`-  
audited financial statement                        审计会计报表，已审计财务报表 P~>nlm82]  
Auditing Guidelines (the～)                      审计规范指南 M!@[lJ  
auditing standards                             审计准则 u
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audit-oriented working paper                          (审计)业务类工作底稿 { )K(}~VD  
authorisation                                     授权 Q"uu&JC  
authorisation of transaction                       交易的授权 !OemS7{  
availability                                         可获得性 yY|U}]u!V  
B N?:S?p9R@  
balance                                      余额；差额；平衡 I!~Omr@P  
balance sheet                                    资产负债表 '.yr8  
bank                                                 银行 5J3kQ;5Q?  
bank account                                    银行账户，银行户头 qIp`'.#m  
bank statement                                 银行对账单 :6{HFMf"  
barter transaction                              易货交易，以物换物交易 JOk`emle  
basis of audit                                    审计依据 FA,CBn5%  
basis of preparation                                (会计报表的)编制基础 Hq8.O/Y"=  
book of account                               账目，账簿 ,
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borrowing                                         借款，贷款，借债 '(*D3ysU  
branch                                              分支，分支机构，分店 L.[2lQ  
brought forward                                (账户余额等的)承上年，承上期，承上页 ~coG8r"o  
budget                                              预算 euK!JZ  
building                                      建筑物；大楼 UzXbaQQ2g  
business conditions                                  业务情况，经营情况 g`8|jg0]`I  
business licence                               (企业等的)营业执照 * x!5I$~J  
business relation                                业务关系 :#;?dMkTY  
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