[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 -LI^(_  
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审计词汇英汉对照 sH(@X<{p  
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ability to continue as a going concern               持续经营能力 +0)s{?  
acceptability                                     可接受性，可接受程度 /D2 cY>  
acceptable level of detection risk                     检查风险的可接受水平 jYE<d&Cq  
acceptance of engagement                       接受委托 &Z3g$R 9  
accepting the engagement for the first time              首次接受委托 M#ED49Dh>  
access to asset                                         对资产的接触 /o%J /|  
according to                                     根据，依据，依照 Zt;3HY=y  
account balance                                账户余额 r$7fw}'I  
account for                                       对……进行会计处理，核算；解释 /<ODP6Yy;  
accounting                                        会计，会计学 BSU%.tmI  
accounting advisory serve                        会计咨询服务 Vm\ly;v'R  
accounting firm                                 会计师事务所 av|r^zc  
accounting information                      会计信息，会计资料 R{={7.As+  
accounting period                             会计期间 9HJrMX  
accounting policies                                   会计政策 |Rk9 W  
accounting professional bodies                 会计职业组织，会计职业团体 g+'=#NS}  
accounting records                                   会计记录 "*E06=fiG  
accounting responsibility                           会计责任 E$!0h_.(  
accounting service                             会计服务 -CePtq`  
accounting standards                                会计准则 b7;`A~{9v  
Accounting Standards for Business Enterprises       企业会计准则 y*ux7KO  
accounting system                             会计系统 rZ[}vU/H`  
accounting treatment                                会计处理 W%$sA}O  
accuracy                                    准确性，精确性 pHO,][VZ  
additional audit procedures                      追加审计程序 !Miw.UmPm  
addressee                                         收件人，收信人 jNjm}8`t  
Administration of State-owned Assets  (the～)     国有资产管理局 /XEt2,sI9  
administrative laws and regulations                 行政法规 x$p_mWC  
adverse impact                                 不利影响，负面影响 Rb!V{jQ  
adverse opinion                                反对意见 G_m$W3 zS  
advisory group                                  咨询组，顾问组 MLVrL r t  
agency fee                                        代理费，代理费用 Ky:y1\K1^K  
aggregate                                          总计，合计为…… E+'P|~>oX  
alternation of document and record                 变造文件和记录 C| or2  
alternative audit procedures                      替代审计程序，备选审计程序 \Z~|ry0v{d  
amend                                              修改，修订 Eu;f~ V  
amortisation                                      摊销 `Ckx~'1M:  
analytical capacity                             分析能力 v2ab  
analytical procedures                               分析性程序 '#Yqs/V  
annual financial statements                        年度会计报表，年度财务报表 Obj?,O  
appendix                                          附录，附表 ?7?hDw_Nk  
applicable                                         适用的 hzR1O(  
applicable laws and regulations                 适用的法规 Xu[(hT6  
application systems                                  应用系统 Ng=_#<  
apply consistently                              一贯地执行，一贯地实施 x~;1CB  
appropriate                                       适当的，合适的； [9c|!w^F  
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appropriate authorization                          适当的授权 Ej;BI#gx=  
appropriateness of audit evidence                    审计证据的适当性 Wjf, AjL\  
approval                                    批准，核准 E$8D^Zt  
assertion                                    (会计报表上的)认定；确认 DERhmJ;>H  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 6$.I>8n  
asset                                                 资产，财产 u[Ij4h.  
asset restructuring                             资产重组 >^odV ;^  
assignment of duties                                 职责的划分 Ja`xG{~Y7i  
assistant                                     助理，助理人员 *PSUB{i(  
associated company                                 联属公司，联营公司 "bhF`,V  
association                                        联合，结合；协会，社团 ;kE
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assumption                                       假设，假定 TAE@KSPvo  
at a given date                                         在某一特定时日 OQ=0>;>  
attestation                                         鉴证，公证 p$S\l]
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attestation service                             鉴证服务 q2SlK8`QJ  
audit adjustment                                审计调整 d[( 
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audit areas                                        审计领域 3=@lJ?Ym  
audit conclusion                                审计结论 +xL*`fn  
audit effectiveness                             审计效果 m,3H]  
audit efficiency                                  审计效率 /[<1D|f%  
audit engagement letter                      审计业务约定书 vGST{Lz;  
audit evidence                                          审计证据 :U{$G( <  
audit fee                                    审计费 ' 5F3,/r  
audit files                                          审计档案 26K sP .-  
audit findings                                     审计中发现的事项 s%Y8;D,~+  
audit implementation stage                        审计实施阶段 awC:{5R8v  
audit mark                                        审计标识 G*y! Q  
audit materiality                                 审计重要性 v9_7OMl/x  
audit method                                     审计方法 (p?7-~6|:  
audit objective                                         审计目标，审计目的 GxynLXWo>  
audit of financial statements                      会计报表审计，财务报表审计 J^y}3ON  
audit opinion                                     审计意见 4S7#B  
audit period                                      被审计期间，被审计年度 FdcmA22k*  
audit plan                                          审计计划 nmN3Z_  
audit planning                                    编制审计计划，制定审计计划，审计计划 <Na .6P  
audit planning stage                                  审计计划阶段 f_m~_`m  
audit procedure                                审计程序 ?cvV~&$gc  
audit programme                               审计程序表，具体审计计划 Acl?w
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audit report                                       审计报告 J=`2{ 'l  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 ^VOA69n>$  
audit report with a qualified opinion                 有保留意见的审计报告 +N> z|T<  
audit report with an adverse opinion                否定意见的审计报告 :G8:b.  
audit report with dual dates                      双重日期审计报告 |!?lwBs4  
audit reporting stage                                 审计报告阶段 $E@U-=m  
audit responsibility                                   审计责任 \b6vu^;p  
audit results                                      审计结果 VLP'3
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audit risk                                          审计风险 <
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audit sampling                                          审计抽样 VEGp!~ D  
audit sampling techniques                         审计抽样方法，审计抽样技术 t4H*&U  
audit strategies                                  审计策略 PFSh_9.q  
audit summary                                         审计总结，审计小结  dm~Uj  
audit team                                         审计小组 $*S&i(z  
audit test                                    审计测试 9\S,$A{{*  
audit trail                                          审计轨迹 "">{8  
audit work                                        审计工作 } 7+`[g  
audit working paper                                 审计工作底稿 0qSf7"3f  
audited financial statement                        审计会计报表，已审计财务报表 x T{s%wE  
Auditing Guidelines (the～)                      审计规范指南 1Pp2wpD4iC  
auditing standards                             审计准则 *a2-
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audit-oriented working paper                          (审计)业务类工作底稿 JF6=0  
authorisation                                     授权 G]k+0&X  
authorisation of transaction                       交易的授权 dml,|k=  
availability                                         可获得性 6Q~(ibK
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balance                                      余额；差额；平衡 jG^f_w  
balance sheet                                    资产负债表 ~LU$ no^  
bank                                                 银行 8}.V[,]6  
bank account                                    银行账户，银行户头 W6!o= ()  
bank statement                                 银行对账单 bqcwZ6r<  
barter transaction                              易货交易，以物换物交易 :7L[v9'  
basis of audit                                    审计依据 {osadXdC  
basis of preparation                                (会计报表的)编制基础 <6STw  
book of account                               账目，账簿 lDVw2J'p  
borrowing                                         借款，贷款，借债 m;oCi}fL  
branch                                              分支，分支机构，分店 .:9XpKbt  
brought forward                                (账户余额等的)承上年，承上期，承上页 xDO1gnH%  
budget                                              预算 Prqr,  
building                                      建筑物；大楼 u_'XUJ32!  
business conditions                                  业务情况，经营情况 |576)  
business licence                               (企业等的)营业执照 `+]e}*7$f  
business relation                                业务关系 /kc@ELl  
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