[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 JLV}Fw  
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审计词汇英汉对照 kpreTeA]  
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ability to continue as a going concern               持续经营能力 t~W4o8<w  
acceptability                                     可接受性，可接受程度 w wRT$-!  
acceptable level of detection risk                     检查风险的可接受水平 ?OYwM?Uf  
acceptance of engagement                       接受委托 hv8[_p`>  
accepting the engagement for the first time              首次接受委托 bz@=zLBt  
access to asset                                         对资产的接触 r-Xe<|w  
according to                                     根据，依据，依照 [ *a>{sO[  
account balance                                账户余额 ^?.:}  
account for                                       对……进行会计处理，核算；解释 3%4Mq6Q`  
accounting                                        会计，会计学 x^#{2}4u  
accounting advisory serve                        会计咨询服务 LY cSMuJ  
accounting firm                                 会计师事务所 .q[sk  
accounting information                      会计信息，会计资料 h/bYtE  
accounting period                             会计期间 1eyyu!
  
accounting policies                                   会计政策 <UHWy&+z&  
accounting professional bodies                 会计职业组织，会计职业团体 LOG*K;v3  
accounting records                                   会计记录 oYm{I ~"  
accounting responsibility                           会计责任 ?$&rC0t  
accounting service                             会计服务 7<'i#E~  
accounting standards                                会计准则 1YD.jU^;HD  
Accounting Standards for Business Enterprises       企业会计准则 K
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accounting system                             会计系统 e`2R
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accounting treatment                                会计处理 ieLN;)Iy^  
accuracy                                    准确性，精确性 1Y"qQp  
additional audit procedures                      追加审计程序 ao5yW;^y  
addressee                                         收件人，收信人 <WKz,jh  
Administration of State-owned Assets  (the～)     国有资产管理局 `lh?Z 3W  
administrative laws and regulations                 行政法规 jqsktJw#i  
adverse impact                                 不利影响，负面影响 JP*wi-8D  
adverse opinion                                反对意见 7MJ)p$&  
advisory group                                  咨询组，顾问组 mb`}sTU).  
agency fee                                        代理费，代理费用 5@rqU(]<   
aggregate                                          总计，合计为…… v%~ViO gL\  
alternation of document and record                 变造文件和记录 RIqxM  
alternative audit procedures                      替代审计程序，备选审计程序 Q/`o6xv  
amend                                              修改，修订 QAnf xt6  
amortisation                                      摊销 Nv]/L+i  
analytical capacity                             分析能力 sW3D ( n  
analytical procedures                               分析性程序 (s*Uz3sq  
annual financial statements                        年度会计报表，年度财务报表 k)' z<EL6c  
appendix                                          附录，附表 "EkO>M/fr  
applicable                                         适用的 r_Yl/WW  
applicable laws and regulations                 适用的法规 a}7KpKCD  
application systems                                  应用系统 HZ4 ^T7G  
apply consistently                              一贯地执行，一贯地实施 lc(iy:
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appropriate                                       适当的，合适的； 8/$iCW  
征用，挪用 a2_IF,p*?  
appropriate authorization                          适当的授权 $ rnr;V  
appropriateness of audit evidence                    审计证据的适当性 F9J9pgVP  
approval                                    批准，核准 kV9NF
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assertion                                    (会计报表上的)认定；确认 v") W@haU  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 VOOThdR  
asset                                                 资产，财产 KCT"a:\  
asset restructuring                             资产重组 ?+tZP3'  
assignment of duties                                 职责的划分 uQ+$HzxX  
assistant                                     助理，助理人员 9T
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associated company                                 联属公司，联营公司 LbI])M  
association                                        联合，结合；协会，社团 !7*/lG  
assumption                                       假设，假定 0DT2qM[,  
at a given date                                         在某一特定时日 emIbGkH  
attestation                                         鉴证，公证 iL' ]du<wk  
attestation service                             鉴证服务 JY8pV+q @=  
audit adjustment                                审计调整 F>R)~;Ja  
audit areas                                        审计领域 9Bw5 t@  
audit conclusion                                审计结论 @CUDD{1
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audit effectiveness                             审计效果
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audit efficiency                                  审计效率 t^;Fq{>  
audit engagement letter                      审计业务约定书 v!C+ W$,T  
audit evidence                                          审计证据  [+7X
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audit fee                                    审计费 (W/UR9x)|d  
audit files                                          审计档案 Ap9wH[H  
audit findings                                     审计中发现的事项 F
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audit implementation stage                        审计实施阶段  Jl,x~d  
audit mark                                        审计标识 F4gc_>{|  
audit materiality                                 审计重要性 Vo8"/]_h  
audit method                                     审计方法 3iL&;D  
audit objective                                         审计目标，审计目的 ..mz!:Zs0  
audit of financial statements                      会计报表审计，财务报表审计 ;H|M)z#[Z  
audit opinion                                     审计意见 .Dx
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audit period                                      被审计期间，被审计年度 eA^|B zU  
audit plan                                          审计计划 9DKB+K.1  
audit planning                                    编制审计计划，制定审计计划，审计计划 !Ve3:OZ.nO  
audit planning stage                                  审计计划阶段 -e\56%\~_  
audit procedure                                审计程序 K6hNN$F!  
audit programme                               审计程序表，具体审计计划 sxa (  
audit report                                       审计报告 " N4]e/.V  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 a8$pc>2E  
audit report with a qualified opinion                 有保留意见的审计报告 `d#_66TLr  
audit report with an adverse opinion                否定意见的审计报告 /omVMu  
audit report with dual dates                      双重日期审计报告 DO{4n1-U  
audit reporting stage                                 审计报告阶段 "ET"dMxU  
audit responsibility                                   审计责任 Us.jyg7_c  
audit results                                      审计结果 ^Tmmx_Xw  
audit risk                                          审计风险 .p_$]  
audit sampling                                          审计抽样 U++UG5c  
audit sampling techniques                         审计抽样方法，审计抽样技术
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audit strategies                                  审计策略 b=EZtk6>  
audit summary                                         审计总结，审计小结 3|3lUU\I  
audit team                                         审计小组 an~Kc!Oki  
audit test                                    审计测试 F4Z0g*^x  
audit trail                                          审计轨迹 "rJL ^ \r  
audit work                                        审计工作 =v9;HPiO  
audit working paper                                 审计工作底稿 c ?S402M}  
audited financial statement                        审计会计报表，已审计财务报表 YgDasKFm'  
Auditing Guidelines (the～)                      审计规范指南 ]uf_"D  
auditing standards                             审计准则 aR $P}]H  
audit-oriented working paper                          (审计)业务类工作底稿 RL9P:] ^  
authorisation                                     授权 U5=J;[w}N  
authorisation of transaction                       交易的授权 S0yT%V  
availability                                         可获得性 p {3|W<  
B )cXc"aj@s  
balance                                      余额；差额；平衡 5H2|:GzUc  
balance sheet                                    资产负债表 1cega1s3xR  
bank                                                 银行 ;'}xD5 ]  
bank account                                    银行账户，银行户头 =Y0m;-1M  
bank statement                                 银行对账单 E SI}+  
barter transaction                              易货交易，以物换物交易 0}N^l=jQ  
basis of audit                                    审计依据 =c'LG   
basis of preparation                                (会计报表的)编制基础 qZG >FC37  
book of account                               账目，账簿 d-aF-  
borrowing                                         借款，贷款，借债 ]=Q'1%  
branch                                              分支，分支机构，分店 [U0c
 
brought forward                                (账户余额等的)承上年，承上期，承上页 _u; UU$~  
budget                                              预算 LX'US-B.!  
building                                      建筑物；大楼 lhU#/}Z  
business conditions                                  业务情况，经营情况 &-A7%"  
business licence                               (企业等的)营业执照 lvlH5Fc  
business relation                                业务关系 -d]z_ SP@  
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