[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 aAcKwCGq\  
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审计词汇英汉对照 @_Sp3nWdu  
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ability to continue as a going concern               持续经营能力 C P&o%Uc*  
acceptability                                     可接受性，可接受程度 LG6I_[  
acceptable level of detection risk                     检查风险的可接受水平 zbg+6qs})  
acceptance of engagement                       接受委托 Tk](eQsy.v  
accepting the engagement for the first time              首次接受委托 FfSI n3  
access to asset                                         对资产的接触 acae=c|X  
according to                                     根据，依据，依照 xB,/dMdTj  
account balance                                账户余额 UN(3i(d  
account for                                       对……进行会计处理，核算；解释 8!4[#y<  
accounting                                        会计，会计学 T 9MzUV&  
accounting advisory serve                        会计咨询服务 O! (85rp/  
accounting firm                                 会计师事务所 hgwn> p:S#  
accounting information                      会计信息，会计资料 KBj@V6Q  
accounting period                             会计期间 l7~Pa0qD  
accounting policies                                   会计政策 M:(&n@e  
accounting professional bodies                 会计职业组织，会计职业团体 1tyNRoET  
accounting records                                   会计记录 Om6Mmoqh  
accounting responsibility                           会计责任 I4:rie\hjC  
accounting service                             会计服务 &Ea"hd  
accounting standards                                会计准则 WG\Q5k4Ba  
Accounting Standards for Business Enterprises       企业会计准则 vX 1W@s  
accounting system                             会计系统 ^XNw$@&',  
accounting treatment                                会计处理 #/s7\2  
accuracy                                    准确性，精确性 C[0MA ,^  
additional audit procedures                      追加审计程序 <(?' s9  
addressee                                         收件人，收信人 )w3 ,   
Administration of State-owned Assets  (the～)     国有资产管理局 m{O Dz:  
administrative laws and regulations                 行政法规 Iu%^*K%  
adverse impact                                 不利影响，负面影响 hpas'H>J  
adverse opinion                                反对意见 :mn(0 R~  
advisory group                                  咨询组，顾问组 1q`k}KMy  
agency fee                                        代理费，代理费用 SdSg
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aggregate                                          总计，合计为…… A$ J9U3+O  
alternation of document and record                 变造文件和记录 X98#QR#m  
alternative audit procedures                      替代审计程序，备选审计程序 Cy6%S).c
 
amend                                              修改，修订 ?(>
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amortisation                                      摊销 OOfyGvs  
analytical capacity                             分析能力 H7}g!n?  
analytical procedures                               分析性程序 bl`D+/V   
annual financial statements                        年度会计报表，年度财务报表 ;/R kMS  
appendix                                          附录，附表 Fr2kbQTg;  
applicable                                         适用的 ?N`qLGRm  
applicable laws and regulations                 适用的法规 -EVs@:3]j  
application systems                                  应用系统 M6&~LI.We=  
apply consistently                              一贯地执行，一贯地实施 U Q)!|@&  
appropriate                                       适当的，合适的； |SxMN%M
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征用，挪用 R qnWtE  
appropriate authorization                          适当的授权 !"`Jqs  
appropriateness of audit evidence                    审计证据的适当性 *h:D|4oJ(  
approval                                    批准，核准 N6WPTUQ1mF  
assertion                                    (会计报表上的)认定；确认 CuIqh BW!  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 'OG{*TDPu  
asset                                                 资产，财产 D(!;V KH  
asset restructuring                             资产重组
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assignment of duties                                 职责的划分 [z^Od  
assistant                                     助理，助理人员 '
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associated company                                 联属公司，联营公司 <r_3obRC  
association                                        联合，结合；协会，社团 Q*Y4m8wY  
assumption                                       假设，假定 J}:&eS  
at a given date                                         在某一特定时日 Shs')Zsbv  
attestation                                         鉴证，公证 iQu^|,tHEM  
attestation service                             鉴证服务 ^u3*hl}YKy  
audit adjustment                                审计调整 28ja-1dB  
audit areas                                        审计领域 k&yQ98H$K"  
audit conclusion                                审计结论 ' 4,y  
audit effectiveness                             审计效果 b-2pzcK{#  
audit efficiency                                  审计效率 hI*`>9l  
audit engagement letter                      审计业务约定书 &<`-:x12_  
audit evidence                                          审计证据 1]Gf)|  
audit fee                                    审计费 v: giZxR  
audit files                                          审计档案 CcBQo8!G  
audit findings                                     审计中发现的事项 `(P "u  
audit implementation stage                        审计实施阶段 =Y/}b\9 `T  
audit mark                                        审计标识 JR])xPI`  
audit materiality                                 审计重要性 =[s8q2V  
audit method                                     审计方法 j,\tejl1  
audit objective                                         审计目标，审计目的 Wa(W&]  
audit of financial statements                      会计报表审计，财务报表审计 5QKRI)XpZ  
audit opinion                                     审计意见 93 [rL+l.Y  
audit period                                      被审计期间，被审计年度 HJ
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audit plan                                          审计计划 +I*k0"gj6  
audit planning                                    编制审计计划，制定审计计划，审计计划 DE5d]3B  
audit planning stage                                  审计计划阶段 s;anP0-O  
audit procedure                                审计程序 6BUBk>A`  
audit programme                               审计程序表，具体审计计划 m\_+)eI|  
audit report                                       审计报告 92s4u3L;  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 BQ).`f";d  
audit report with a qualified opinion                 有保留意见的审计报告 "&@gX_%  
audit report with an adverse opinion                否定意见的审计报告 4A;[sm^f  
audit report with dual dates                      双重日期审计报告 9*BoYFw92*  
audit reporting stage                                 审计报告阶段 [|y`y%  
audit responsibility                                   审计责任 >9 q]>fJ  
audit results                                      审计结果 bh{E&1sLh  
audit risk                                          审计风险 :b.3CL\.6  
audit sampling                                          审计抽样 1aBD^^Y  
audit sampling techniques                         审计抽样方法，审计抽样技术 SRP5P,-y  
audit strategies                                  审计策略 ~azF+}x90N  
audit summary                                         审计总结，审计小结 "w>rlsT<O  
audit team                                         审计小组 AU3auBol ^  
audit test                                    审计测试 f$G r`d  
audit trail                                          审计轨迹 Y,3z-Pa=@  
audit work                                        审计工作 :8](&B68gE  
audit working paper                                 审计工作底稿 65'`uuPx  
audited financial statement                        审计会计报表，已审计财务报表 #E*@/ p/  
Auditing Guidelines (the～)                      审计规范指南 i:C.8hmAE  
auditing standards                             审计准则 | -JI`!7  
audit-oriented working paper                          (审计)业务类工作底稿 X'YfjbGo  
authorisation                                     授权 -FQC9~rR;g  
authorisation of transaction                       交易的授权 VEL:JsY  
availability                                         可获得性 \El|U#$u'  
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balance                                      余额；差额；平衡 d^ 2u}^kG  
balance sheet                                    资产负债表 H0: iYHu  
bank                                                 银行 F~tm`n8Z  
bank account                                    银行账户，银行户头 PthIdaN@  
bank statement                                 银行对账单 y2oB]^z&n  
barter transaction                              易货交易，以物换物交易 _Ngx
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basis of audit                                    审计依据 3"^a rK^N  
basis of preparation                                (会计报表的)编制基础 J@oEV=L  
book of account                               账目，账簿 ^RYn8I  
borrowing                                         借款，贷款，借债 Is4%}J!8  
branch                                              分支，分支机构，分店
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brought forward                                (账户余额等的)承上年，承上期，承上页 AQE eIFH  
budget                                              预算 Hlz'a1\:O]  
building                                      建筑物；大楼 ;M%oQ>].[  
business conditions                                  业务情况，经营情况 r~8D\_=s  
business licence                               (企业等的)营业执照  Ask' !  
business relation                                业务关系 8:Z@lp^  
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