[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  `w<J25  
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审计词汇英汉对照 :"'nK6>  
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ability to continue as a going concern               持续经营能力 \Tm}mAvK/o  
acceptability                                     可接受性，可接受程度 ,rO[mNk9@  
acceptable level of detection risk                     检查风险的可接受水平 44-r\>  
acceptance of engagement                       接受委托 : F9|&q-W,  
accepting the engagement for the first time              首次接受委托 .\)A@ua^  
access to asset                                         对资产的接触 'HaD ~pa  
according to                                     根据，依据，依照 l[YEK g  
account balance                                账户余额 3QCVgo i\  
account for                                       对……进行会计处理，核算；解释 $YM_G=k  
accounting                                        会计，会计学 @8gEH+r  
accounting advisory serve                        会计咨询服务 c K<)$*  
accounting firm                                 会计师事务所 +m/,,+4  
accounting information                      会计信息，会计资料 s<7XxQ  
accounting period                             会计期间 FpVV4D  
accounting policies                                   会计政策
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accounting professional bodies                 会计职业组织，会计职业团体 1"]P`SY$r  
accounting records                                   会计记录 oH-8r:{  
accounting responsibility                           会计责任 $[(d X!]F  
accounting service                             会计服务 (:sZ b?*  
accounting standards                                会计准则 8^ #mvHah  
Accounting Standards for Business Enterprises       企业会计准则 J@#?@0]F  
accounting system                             会计系统 x"\
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accounting treatment                                会计处理 5H !y46z  
accuracy                                    准确性，精确性 tXq)nfGe{  
additional audit procedures                      追加审计程序 '%7 Bxof  
addressee                                         收件人，收信人 Ai kf|)D[  
Administration of State-owned Assets  (the～)     国有资产管理局 $>w/
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administrative laws and regulations                 行政法规 Y&f\VNlT  
adverse impact                                 不利影响，负面影响 $
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adverse opinion                                反对意见 hbfq]v*X  
advisory group                                  咨询组，顾问组 |wp,f%WK  
agency fee                                        代理费，代理费用 @Icq1zb] y  
aggregate                                          总计，合计为…… [1(FgyE  
alternation of document and record                 变造文件和记录 <P4FzK  
alternative audit procedures                      替代审计程序，备选审计程序 YfDWM7x7,  
amend                                              修改，修订 0k[2jh  
amortisation                                      摊销 E
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analytical capacity                             分析能力 7"Mk+'   
analytical procedures                               分析性程序 ctn, ]ld  
annual financial statements                        年度会计报表，年度财务报表 GyC)EFd  
appendix                                          附录，附表 \}dyS8  
applicable                                         适用的 92[a;a  
applicable laws and regulations                 适用的法规 VmvQvQ/9R  
application systems                                  应用系统 p/olCmHD)  
apply consistently                              一贯地执行，一贯地实施 p>kq+mP2bc  
appropriate                                       适当的，合适的； G+WM`:v8%  
征用，挪用 {eHAg<+  
appropriate authorization                          适当的授权 .i/m  
appropriateness of audit evidence                    审计证据的适当性 G0d&@okbFC  
approval                                    批准，核准 p2 !FcFi  
assertion                                    (会计报表上的)认定；确认 ai-n z-;  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 6"QEJ  
asset                                                 资产，财产 pIO4,VL;W  
asset restructuring                             资产重组 QL
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assignment of duties                                 职责的划分 f)NHM'  
assistant                                     助理，助理人员 bcz-$?]  
associated company                                 联属公司，联营公司 Vxdp|  
association                                        联合，结合；协会，社团 6X_\Ve  
assumption                                       假设，假定 :b/J\  
at a given date                                         在某一特定时日 >k(MUmhX  
attestation                                         鉴证，公证 b2)\ MNH  
attestation service                             鉴证服务 ,YLF+^w-  
audit adjustment                                审计调整 kgW @RD|  
audit areas                                        审计领域 q,l)I+  
audit conclusion                                审计结论 X.#oEmA,P  
audit effectiveness                             审计效果 (03pJV&K  
audit efficiency                                  审计效率 @WOM#Kc  
audit engagement letter                      审计业务约定书 p EusTP  
audit evidence                                          审计证据 UY>v"M  
audit fee                                    审计费 s"~5'] 8  
audit files                                          审计档案 SW 8x]B  
audit findings                                     审计中发现的事项 )D@~|j:  
audit implementation stage                        审计实施阶段 p]&j;H.  
audit mark                                        审计标识 w"zE_9I\  
audit materiality                                 审计重要性 hYg'2OG  
audit method                                     审计方法 !xK=#pa  
audit objective                                         审计目标，审计目的 PuCc2'#  
audit of financial statements                      会计报表审计，财务报表审计 Z"v <0]rN  
audit opinion                                     审计意见 %dttE)oH?  
audit period                                      被审计期间，被审计年度 ?J!
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audit plan                                          审计计划 S2^>6/[xM  
audit planning                                    编制审计计划，制定审计计划，审计计划 #I0pYA2m  
audit planning stage                                  审计计划阶段 m7jA ,~O  
audit procedure                                审计程序 dE(tFZx  
audit programme                               审计程序表，具体审计计划 Y`ihi,s`H  
audit report                                       审计报告 *75YGD  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 h5~n 1qX  
audit report with a qualified opinion                 有保留意见的审计报告 dt,3"J  
audit report with an adverse opinion                否定意见的审计报告 P,z:Z|}8  
audit report with dual dates                      双重日期审计报告 _GA$6#]  
audit reporting stage                                 审计报告阶段 j,-C{ K  
audit responsibility                                   审计责任 :0~QRc-u  
audit results                                      审计结果 m#5_%3T  
audit risk                                          审计风险 $P {K2"
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audit sampling                                          审计抽样 *dsX#Iz  
audit sampling techniques                         审计抽样方法，审计抽样技术 "Ij
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audit strategies                                  审计策略 :8f[|XR4\N  
audit summary                                         审计总结，审计小结 %,V YiW0  
audit team                                         审计小组 uh3)0.nR  
audit test                                    审计测试 )N!>=  
audit trail                                          审计轨迹 *I*i>==Z  
audit work                                        审计工作 v}(6 <wnnS  
audit working paper                                 审计工作底稿 KtN&,C )lJ  
audited financial statement                        审计会计报表，已审计财务报表 <M+R\SH-  
Auditing Guidelines (the～)                      审计规范指南 i'HQQWd  
auditing standards                             审计准则 pV\YG B+  
audit-oriented working paper                          (审计)业务类工作底稿 @!%n$>p/V  
authorisation                                     授权 p9[6^rjx8  
authorisation of transaction                       交易的授权 YZwaD b
 
availability                                         可获得性 X(AN)&L[  
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balance                                      余额；差额；平衡 yi6N-7  
balance sheet                                    资产负债表 a\5FAkI  
bank                                                 银行 2&LQg=O  
bank account                                    银行账户，银行户头 2 W<n5o   
bank statement                                 银行对账单 DDd/DAkCX  
barter transaction                              易货交易，以物换物交易 ]N)DS+V/  
basis of audit                                    审计依据 .2:\:H~3  
basis of preparation                                (会计报表的)编制基础 )P Jw+5  
book of account                               账目，账簿 P,xwSvO#M  
borrowing                                         借款，贷款，借债 n
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branch                                              分支，分支机构，分店 4B[D/kIg  
brought forward                                (账户余额等的)承上年，承上期，承上页 p<GR SJIk=  
budget                                              预算 </~ 6f(mg  
building                                      建筑物；大楼 UE0$ o?  
business conditions                                  业务情况，经营情况 uGH?N  
business licence                               (企业等的)营业执照 ?+CV1 ]  
business relation                                业务关系 Hh[Tw&J4  
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