[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 R(sPU>`MX  
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审计词汇英汉对照 e:E:"elr]  
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ability to continue as a going concern               持续经营能力 fWKI~/eUY|  
acceptability                                     可接受性，可接受程度 mjDaus59  
acceptable level of detection risk                     检查风险的可接受水平 xn'&TQo0  
acceptance of engagement                       接受委托 SM2
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accepting the engagement for the first time              首次接受委托 dMw0Aw,2]8  
access to asset                                         对资产的接触 J2M[aibV  
according to                                     根据，依据，依照 zU;%s<(p  
account balance                                账户余额 'a`cK;X9F  
account for                                       对……进行会计处理，核算；解释 $ \j/s:Y  
accounting                                        会计，会计学 TzT(aWP"  
accounting advisory serve                        会计咨询服务 3,2|8Q,((!  
accounting firm                                 会计师事务所 RCSG.*%%I  
accounting information                      会计信息，会计资料 yF-EHNNf  
accounting period                             会计期间 Z6eM~$Y  
accounting policies                                   会计政策 l & @]   
accounting professional bodies                 会计职业组织，会计职业团体  r%*,pN7O  
accounting records                                   会计记录 @7Oqp-  
accounting responsibility                           会计责任 2 5DXJb^:  
accounting service                             会计服务 ro DE?7x1  
accounting standards                                会计准则 -\OvOkr  
Accounting Standards for Business Enterprises       企业会计准则 N^\<y7x  
accounting system                             会计系统 1&JPyW  
accounting treatment                                会计处理 Y[l*>}:w  
accuracy                                    准确性，精确性 U_t[J|  
additional audit procedures                      追加审计程序 n.&z^&$w\)  
addressee                                         收件人，收信人 Ib(q9!L  
Administration of State-owned Assets  (the～)     国有资产管理局 /a}F;^  
administrative laws and regulations                 行政法规 OT[&a6_  
adverse impact                                 不利影响，负面影响 \':'8:E  
adverse opinion                                反对意见 q#RUL!WF7U  
advisory group                                  咨询组，顾问组 N?Byp&rqI<  
agency fee                                        代理费，代理费用 %~eIx=s  
aggregate                                          总计，合计为…… OIpkXM
 
alternation of document and record                 变造文件和记录 |sP;`h}I%  
alternative audit procedures                      替代审计程序，备选审计程序 V*X6 <}  
amend                                              修改，修订 d<{>&  
amortisation                                      摊销 J:<mq5[  
analytical capacity                             分析能力 { z~n`ow  
analytical procedures                               分析性程序 }^!8I7J.  
annual financial statements                        年度会计报表，年度财务报表 PE $sF]/  
appendix                                          附录，附表 N`3q54_$  
applicable                                         适用的 dwd5P7  
applicable laws and regulations                 适用的法规 BG>fLp  
application systems                                  应用系统 b.mcP@  
apply consistently                              一贯地执行，一贯地实施 |\/`YRg>  
appropriate                                       适当的，合适的； F|+Qi BO  
征用，挪用 ?VUU[h8"v5  
appropriate authorization                          适当的授权 vO> Fj  
appropriateness of audit evidence                    审计证据的适当性
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approval                                    批准，核准 U"nk AW  
assertion                                    (会计报表上的)认定；确认 Rcg q7W  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 "Y%fk/
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asset                                                 资产，财产 L
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asset restructuring                             资产重组 bTBV:]w  
assignment of duties                                 职责的划分 HQtR;[1  
assistant                                     助理，助理人员 b 6kDkE  
associated company                                 联属公司，联营公司 .|\}]
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association                                        联合，结合；协会，社团 " pg5w  
assumption                                       假设，假定 5&59IA%S  
at a given date                                         在某一特定时日 k P]'  
attestation                                         鉴证，公证 +D7>$&BD  
attestation service                             鉴证服务 kq| 
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audit adjustment                                审计调整 <{ZDD]UGs0  
audit areas                                        审计领域 sfD@lW3  
audit conclusion                                审计结论 0d>|2QV   
audit effectiveness                             审计效果 R[#Np`z  
audit efficiency                                  审计效率 !wbO:py[8>  
audit engagement letter                      审计业务约定书 (G1KMy  
audit evidence                                          审计证据 dC'8orFG+  
audit fee                                    审计费 tQR qQ  
audit files                                          审计档案 _3Kow{y\  
audit findings                                     审计中发现的事项 Q$Q>pV;uH  
audit implementation stage                        审计实施阶段 {lam
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audit mark                                        审计标识  }?eO.l{  
audit materiality                                 审计重要性 M Ewa^  
audit method                                     审计方法 %C[#:>'+  
audit objective                                         审计目标，审计目的 M `O=rH }  
audit of financial statements                      会计报表审计，财务报表审计 ;$nCQ/ /  
audit opinion                                     审计意见 O)N$nBnp  
audit period                                      被审计期间，被审计年度 CvOji1  
audit plan                                          审计计划 ttP|}|O  
audit planning                                    编制审计计划，制定审计计划，审计计划 D02'P{  
audit planning stage                                  审计计划阶段 u~O9"-m !V  
audit procedure                                审计程序 84f(BE  
audit programme                               审计程序表，具体审计计划 'c7'iDM  
audit report                                       审计报告 *XUJv
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audit report with a disclaimer of opinion           拒绝表示意见审计报告 b=L4A,w~a  
audit report with a qualified opinion                 有保留意见的审计报告 $?Km3N\?v  
audit report with an adverse opinion                否定意见的审计报告 /1y\EEc  
audit report with dual dates                      双重日期审计报告 i C)+5L#'  
audit reporting stage                                 审计报告阶段 FhP$R}F  
audit responsibility                                   审计责任 $.Ia;YBf  
audit results                                      审计结果
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audit risk                                          审计风险 pyw]ydB  
audit sampling                                          审计抽样 dDg[ry  
audit sampling techniques                         审计抽样方法，审计抽样技术 YD9|2S!G  
audit strategies                                  审计策略 p=XEMVqm  
audit summary                                         审计总结，审计小结 Yt!o Hn  
audit team                                         审计小组 ge#0Q L0K  
audit test                                    审计测试  2S  
audit trail                                          审计轨迹 >sm~te$5  
audit work                                        审计工作 uQ
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audit working paper                                 审计工作底稿 xe4`D>LUo  
audited financial statement                        审计会计报表，已审计财务报表 <)$e*HrI  
Auditing Guidelines (the～)                      审计规范指南 q _INGCJ  
auditing standards                             审计准则 w#d7  
audit-oriented working paper                          (审计)业务类工作底稿 sC'PtFK8z  
authorisation                                     授权 oA*88c+{f  
authorisation of transaction                       交易的授权 n-he|u  
availability                                         可获得性 Y=?Tm,z4  
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balance                                      余额；差额；平衡 og?L 9  
balance sheet                                    资产负债表  ^:^  
bank                                                 银行 ]>/oo
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bank account                                    银行账户，银行户头 2RU/oqmR  
bank statement                                 银行对账单 pzT,fmfk  
barter transaction                              易货交易，以物换物交易 F! [Gj%~I  
basis of audit                                    审计依据 t`- [  
basis of preparation                                (会计报表的)编制基础 *snY|hF  
book of account                               账目，账簿 ^\oMsU5(  
borrowing                                         借款，贷款，借债 **CGkL  
branch                                              分支，分支机构，分店 ;S9 z@`a.  
brought forward                                (账户余额等的)承上年，承上期，承上页 v t_lM  
budget                                              预算 \IhHbcF`d  
building                                      建筑物；大楼 +<T361eyY  
business conditions                                  业务情况，经营情况 B)x^S >  
business licence                               (企业等的)营业执照 782 oXyD  
business relation                                业务关系 7\AoMk}  
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