[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 T{v>-xBRy  
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审计词汇英汉对照 U8$4 R,+  
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ability to continue as a going concern               持续经营能力 u\yVR$pQ  
acceptability                                     可接受性，可接受程度 2,q}Nq  
acceptable level of detection risk                     检查风险的可接受水平 }_9,w;M$  
acceptance of engagement                       接受委托 3?I;ovsM  
accepting the engagement for the first time              首次接受委托 RE2&mYt  
access to asset                                         对资产的接触 ').}Nz  
according to                                     根据，依据，依照 2Os1C}m  
account balance                                账户余额 j$7|XM6  
account for                                       对……进行会计处理，核算；解释 ZBT1Y.qA  
accounting                                        会计，会计学 Zdc63fllM  
accounting advisory serve                        会计咨询服务 : Qt  
accounting firm                                 会计师事务所 i:]*P  
accounting information                      会计信息，会计资料 r0;:t  
accounting period                             会计期间 b?X.U}62_  
accounting policies                                   会计政策 +ZMls [  
accounting professional bodies                 会计职业组织，会计职业团体 CC=d I  
accounting records                                   会计记录 N["W Ir  
accounting responsibility                           会计责任 f5AjJYq1  
accounting service                             会计服务 *a ;@*  
accounting standards                                会计准则 H %J aZ?(  
Accounting Standards for Business Enterprises       企业会计准则 "5R~(+~<@  
accounting system                             会计系统 D"(L5jR8m@  
accounting treatment                                会计处理 ^
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accuracy                                    准确性，精确性 y$FW$Ka  
additional audit procedures                      追加审计程序 g- AHdYJ  
addressee                                         收件人，收信人 V&8VwF^-  
Administration of State-owned Assets  (the～)     国有资产管理局 zi R5:d3   
administrative laws and regulations                 行政法规 wI]"U2L5  
adverse impact                                 不利影响，负面影响 `nM/l@
 
adverse opinion                                反对意见 v\16RD  
advisory group                                  咨询组，顾问组 7w,FX.=;cv  
agency fee                                        代理费，代理费用 F:@70(<w%  
aggregate                                          总计，合计为…… vE@!
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alternation of document and record                 变造文件和记录 ]^':Bmq  
alternative audit procedures                      替代审计程序，备选审计程序 %VYAd)gC  
amend                                              修改，修订 "k*PA\U  
amortisation                                      摊销 3.22"U\1:  
analytical capacity                             分析能力 MFTkqbc  
analytical procedures                               分析性程序 S#)Eom?V  
annual financial statements                        年度会计报表，年度财务报表 kpL@P oQ/r  
appendix                                          附录，附表 :I -V_4b  
applicable                                         适用的 aRG2@5  
applicable laws and regulations                 适用的法规 )[0T16  
application systems                                  应用系统 Ya>oCr}
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apply consistently                              一贯地执行，一贯地实施 ]8 q3>  
appropriate                                       适当的，合适的； \drq G&wl  
征用，挪用 ];.pK  
appropriate authorization                          适当的授权 { eCC$&"  
appropriateness of audit evidence                    审计证据的适当性 mxb(<9O  
approval                                    批准，核准 ~|<WHHN
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assertion                                    (会计报表上的)认定；确认 il|1a8M2~  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 yFDv6yJ.  
asset                                                 资产，财产 I}Nd$P)>  
asset restructuring                             资产重组 S
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assignment of duties                                 职责的划分 :RoBl3X=  
assistant                                     助理，助理人员 6q
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associated company                                 联属公司，联营公司 O3TQixE  
association                                        联合，结合；协会，社团 3a.kBzus  
assumption                                       假设，假定 x77l~=P+!  
at a given date                                         在某一特定时日 GpZc5c  
attestation                                         鉴证，公证 ?5_7;Ha  
attestation service                             鉴证服务 T,| 1g6  
audit adjustment                                审计调整 :'#TCDlOb  
audit areas                                        审计领域 O@p]KSfk  
audit conclusion                                审计结论 Cmc3k,t  
audit effectiveness                             审计效果 J7r|atSk  
audit efficiency                                  审计效率 Fx-8M
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audit engagement letter                      审计业务约定书 626Z5Afg  
audit evidence                                          审计证据 FQ g~l4WX  
audit fee                                    审计费 =- _B:d;  
audit files                                          审计档案 !\&;h  
audit findings                                     审计中发现的事项 &u#&@J  
audit implementation stage                        审计实施阶段 B
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audit mark                                        审计标识 .e_cga
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audit materiality                                 审计重要性 m0v:\?S:  
audit method                                     审计方法 k0T?-iM  
audit objective                                         审计目标，审计目的 _YcA+3ZL  
audit of financial statements                      会计报表审计，财务报表审计 @|Rrf*J?%  
audit opinion                                     审计意见 MEwo} =B  
audit period                                      被审计期间，被审计年度 |SyMngIY  
audit plan                                          审计计划 JV;OGh>  
audit planning                                    编制审计计划，制定审计计划，审计计划 a4irokJv#  
audit planning stage                                  审计计划阶段 `uC@nJ  
audit procedure                                审计程序 zN  [2YJ$  
audit programme                               审计程序表，具体审计计划 ,3@#F/c3i~  
audit report                                       审计报告 X7s `U5'l  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 #dM9pc jh  
audit report with a qualified opinion                 有保留意见的审计报告 NH+(?TN  
audit report with an adverse opinion                否定意见的审计报告 y~)1 1]'>  
audit report with dual dates                      双重日期审计报告 =$]uoA  
audit reporting stage                                 审计报告阶段 r$2P;Cxj  
audit responsibility                                   审计责任 E9~Ghx.  
audit results                                      审计结果 9<KAXr#  
audit risk                                          审计风险 ki85!k=Q2  
audit sampling                                          审计抽样 ~8lwe*lNV  
audit sampling techniques                         审计抽样方法，审计抽样技术 F&&$Qn_+  
audit strategies                                  审计策略 lV%N  
audit summary                                         审计总结，审计小结 ,_Z+8  
audit team                                         审计小组 qAw x2fPu  
audit test                                    审计测试 .k,kTr$S  
audit trail                                          审计轨迹 gG/!,Q.Qh  
audit work                                        审计工作 0}b tXh  
audit working paper                                 审计工作底稿 eut-U/3:#  
audited financial statement                        审计会计报表，已审计财务报表 0{=`on;  
Auditing Guidelines (the～)                      审计规范指南 j$+nKc$  
auditing standards                             审计准则 =5\|[NSK-  
audit-oriented working paper                          (审计)业务类工作底稿 JU4qzi  
authorisation                                     授权 Rz.?i+  
authorisation of transaction                       交易的授权 ]C) 4  
availability                                         可获得性 >yULC|'F&~  
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balance                                      余额；差额；平衡 ayiu,DXx  
balance sheet                                    资产负债表 ~$~5qwl  
bank                                                 银行 mya_4I m  
bank account                                    银行账户，银行户头 ,lyb!k8  
bank statement                                 银行对账单 0(S"{Ov
 
barter transaction                              易货交易，以物换物交易 ]w.;4`l*  
basis of audit                                    审计依据 P'`r  
basis of preparation                                (会计报表的)编制基础 2sJ(awN>  
book of account                               账目，账簿 ~J P=T  
borrowing                                         借款，贷款，借债 m@^1JlH  
branch                                              分支，分支机构，分店 NUp<e%zB  
brought forward                                (账户余额等的)承上年，承上期，承上页 / oriW;OF  
budget                                              预算 8?%-'z.  
building                                      建筑物；大楼 QDu2?EYZq  
business conditions                                  业务情况，经营情况 6Udov pl  
business licence                               (企业等的)营业执照 :53)Nv  
business relation                                业务关系 62Z#YQ}x  
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