[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 \ zhT1#O  
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审计词汇英汉对照 GZXUB0W\@)  
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ability to continue as a going concern               持续经营能力 bH3-#mw5w  
acceptability                                     可接受性，可接受程度 [% |i  
acceptable level of detection risk                     检查风险的可接受水平 i?qS8h{  
acceptance of engagement                       接受委托 ~hE"B) e  
accepting the engagement for the first time              首次接受委托 `-]*Qb+  
access to asset                                         对资产的接触 Xy_+L_h^  
according to                                     根据，依据，依照 NLoJmOi;L7  
account balance                                账户余额 2[r#y1ro  
account for                                       对……进行会计处理，核算；解释 Ls5|4%+&  
accounting                                        会计，会计学 _;v4]MU  
accounting advisory serve                        会计咨询服务 P9G c)$6{p  
accounting firm                                 会计师事务所 d01bt$8>  
accounting information                      会计信息，会计资料 $khWu>b  
accounting period                             会计期间 ;[ pyKh  
accounting policies                                   会计政策 y''`73U"  
accounting professional bodies                 会计职业组织，会计职业团体 IObGmc  
accounting records                                   会计记录 xo6-Y=c8  
accounting responsibility                           会计责任 ojT TYR{  
accounting service                             会计服务 h.sH:]Z  
accounting standards                                会计准则 #)GL%{Oa  
Accounting Standards for Business Enterprises       企业会计准则 _j}|R(s*+V  
accounting system                             会计系统 w%S\)wjS  
accounting treatment                                会计处理 \gDf&I  
accuracy                                    准确性，精确性 (pREo/T  
additional audit procedures                      追加审计程序 eqZ V/a  
addressee                                         收件人，收信人 9y>dDNM\<  
Administration of State-owned Assets  (the～)     国有资产管理局 (05/}PhB`  
administrative laws and regulations                 行政法规 Fv.}w_  
adverse impact                                 不利影响，负面影响 CS:j->  
adverse opinion                                反对意见 x: `oqbd  
advisory group                                  咨询组，顾问组 TlQ#0_as[  
agency fee                                        代理费，代理费用 t}c ymX
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aggregate                                          总计，合计为…… ;R@zf1UYA  
alternation of document and record                 变造文件和记录 (6^v`SZ  
alternative audit procedures                      替代审计程序，备选审计程序 *q=pv8&*s  
amend                                              修改，修订 PUuxKW}  
amortisation                                      摊销 #[qmhU{s  
analytical capacity                             分析能力 DJS0;!# |O  
analytical procedures                               分析性程序 x5.HdKV  
annual financial statements                        年度会计报表，年度财务报表 -,uTAk0+@  
appendix                                          附录，附表 i!*w'[G->Y  
applicable                                         适用的 PL@hsZty~c  
applicable laws and regulations                 适用的法规 ; "ux{ .  
application systems                                  应用系统 {SY@7G]  
apply consistently                              一贯地执行，一贯地实施 \v)Dy)Vhg2  
appropriate                                       适当的，合适的； JLT1 0c3  
征用，挪用 ?k TVC  
appropriate authorization                          适当的授权 3yszfWr  
appropriateness of audit evidence                    审计证据的适当性 V\W?@V9g-  
approval                                    批准，核准 (Dlh;Ic r9  
assertion                                    (会计报表上的)认定；确认 Q]S~ H+eRy  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 f< =<:+  
asset                                                 资产，财产 MT[V1I{LV  
asset restructuring                             资产重组 fFMGpibkM  
assignment of duties                                 职责的划分 hxP%m4xF +  
assistant                                     助理，助理人员 3%bCv_6B  
associated company                                 联属公司，联营公司 6y)TXp  
association                                        联合，结合；协会，社团 .__XOd}K  
assumption                                       假设，假定 ~p O6C*"  
at a given date                                         在某一特定时日 Ur6UE2  
attestation                                         鉴证，公证 Oz'x5/%G  
attestation service                             鉴证服务 JF!JY( U,  
audit adjustment                                审计调整 ]>tYU   
audit areas                                        审计领域 @%d g0F}h  
audit conclusion                                审计结论 )e
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audit effectiveness                             审计效果 qjFz}6  
audit efficiency                                  审计效率 qsOA(+ZP  
audit engagement letter                      审计业务约定书 i,r O3Jn  
audit evidence                                          审计证据 
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audit fee                                    审计费 |`+kZ-M*  
audit files                                          审计档案 ;R|i@[(J  
audit findings                                     审计中发现的事项 48hu=,)81*  
audit implementation stage                        审计实施阶段 {;4Y5kj  
audit mark                                        审计标识 ##+|zka!U  
audit materiality                                 审计重要性 sD H^l)4h  
audit method                                     审计方法 w#vSZbh  
audit objective                                         审计目标，审计目的 VkTdpeBV  
audit of financial statements                      会计报表审计，财务报表审计 %X7R_>.   
audit opinion                                     审计意见 5\gL+qM0  
audit period                                      被审计期间，被审计年度 mFfw*,M
  
audit plan                                          审计计划 ~P8 6=Vw  
audit planning                                    编制审计计划，制定审计计划，审计计划 ?oan a%  
audit planning stage                                  审计计划阶段 x)N$.7'9OJ  
audit procedure                                审计程序 H=Scrvfx  
audit programme                               审计程序表，具体审计计划 0zQ"5e?qy  
audit report                                       审计报告 " !F)K  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 7#d>a=$h  
audit report with a qualified opinion                 有保留意见的审计报告 rH*1bDL  
audit report with an adverse opinion                否定意见的审计报告 r<VZEbm)  
audit report with dual dates                      双重日期审计报告 RfH.WXi  
audit reporting stage                                 审计报告阶段 Uc%n{ a-a  
audit responsibility                                   审计责任 5pSo`)  
audit results                                      审计结果 ,I6jfXI4  
audit risk                                          审计风险 yMaU`z  
audit sampling                                          审计抽样 =
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audit sampling techniques                         审计抽样方法，审计抽样技术 701a%Jq_2  
audit strategies                                  审计策略 ;;e\"%}@=q  
audit summary                                         审计总结，审计小结 .c__<I<G<  
audit team                                         审计小组 rQmDpoy
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audit test                                    审计测试 Loz 5[L  
audit trail                                          审计轨迹 0U|t@&q  
audit work                                        审计工作 $J6Pv   
audit working paper                                 审计工作底稿 p]h;M  
audited financial statement                        审计会计报表，已审计财务报表 sZe$?k|  
Auditing Guidelines (the～)                      审计规范指南 8(-V pU  
auditing standards                             审计准则 ^*sDJ #  
audit-oriented working paper                          (审计)业务类工作底稿 ~o{GQ>  
authorisation                                     授权 W*J_PL9j  
authorisation of transaction                       交易的授权 Pq\ `0/4_  
availability                                         可获得性 O[}{$NXw  
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balance                                      余额；差额；平衡 qt_ocOr  
balance sheet                                    资产负债表 ;f;A "  
bank                                                 银行 T_t5Tg~i[N  
bank account                                    银行账户，银行户头 L& =a(  
bank statement                                 银行对账单 jfmHc(fX4  
barter transaction                              易货交易，以物换物交易 S]!s)q-- z  
basis of audit                                    审计依据 I=aoP}_  
basis of preparation                                (会计报表的)编制基础 #(@!:f1  
book of account                               账目，账簿 A]0A
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borrowing                                         借款，贷款，借债 9NF2a)&~  
branch                                              分支，分支机构，分店 7Qdf#DG  
brought forward                                (账户余额等的)承上年，承上期，承上页 9S'u1%  
budget                                              预算 C@x\ZG5rA  
building                                      建筑物；大楼 r]q;>\T'  
business conditions                                  业务情况，经营情况 d]A.=NAc  
business licence                               (企业等的)营业执照 YnR8mVo5Q  
business relation                                业务关系 (g"
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