[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 }O6E5YCm  
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审计词汇英汉对照 [?)He} _L  
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ability to continue as a going concern               持续经营能力 YXGxE&!  
acceptability                                     可接受性，可接受程度 X@~R<  
acceptable level of detection risk                     检查风险的可接受水平 =jRC4]M})  
acceptance of engagement                       接受委托 \Iz-<:gA'  
accepting the engagement for the first time              首次接受委托 ZVCa0Km  
access to asset                                         对资产的接触 Dh9C9<Ta:  
according to                                     根据，依据，依照 :Z3]Dk;y  
account balance                                账户余额 H*&!$s.  
account for                                       对……进行会计处理，核算；解释 2:6lr4{uY  
accounting                                        会计，会计学 e~$aJO@B.R  
accounting advisory serve                        会计咨询服务 "u"?~  
accounting firm                                 会计师事务所 JvtbGPz  
accounting information                      会计信息，会计资料 ,{#Li  
accounting period                             会计期间 HU-#xK  
accounting policies                                   会计政策 +Ui%}^ZZ  
accounting professional bodies                 会计职业组织，会计职业团体 XC,by&nY<y  
accounting records                                   会计记录 -qB{TA-.\  
accounting responsibility                           会计责任 %nj{eT  
accounting service                             会计服务 f5#VU7=1F2  
accounting standards                                会计准则 ov'C0e+o  
Accounting Standards for Business Enterprises       企业会计准则 twql)lbx  
accounting system                             会计系统 E,|OMK#   
accounting treatment                                会计处理 (gUxS.zU  
accuracy                                    准确性，精确性 VCUsvhI  
additional audit procedures                      追加审计程序 q>VvXUyK,  
addressee                                         收件人，收信人 (w/lZt  
Administration of State-owned Assets  (the～)     国有资产管理局 0C0ld!>r  
administrative laws and regulations                 行政法规 ,)t/1oQ}>^  
adverse impact                                 不利影响，负面影响 '\Uy;,tu /  
adverse opinion                                反对意见 L!:;H,  
advisory group                                  咨询组，顾问组 H`jvT]  
agency fee                                        代理费，代理费用 ZJ|&t  
aggregate                                          总计，合计为……
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alternation of document and record                 变造文件和记录 Ng
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alternative audit procedures                      替代审计程序，备选审计程序 $_ k:{?  
amend                                              修改，修订 IjRUL/\=  
amortisation                                      摊销 N-Sjd%Z   
analytical capacity                             分析能力 t~ z;G%a  
analytical procedures                               分析性程序 h%U,g 9_  
annual financial statements                        年度会计报表，年度财务报表 e|.a%,Dcy  
appendix                                          附录，附表 v`~eg E17  
applicable                                         适用的 qk!,:T  
applicable laws and regulations                 适用的法规 8Y~\:3&1<  
application systems                                  应用系统 WL1$LLzN  
apply consistently                              一贯地执行，一贯地实施 x7c#kU2A&Z  
appropriate                                       适当的，合适的； #80r?,q  
征用，挪用 7u[$  
appropriate authorization                          适当的授权 bN.U2%~!  
appropriateness of audit evidence                    审计证据的适当性 lC=T{rR  
approval                                    批准，核准 r%` |kN  
assertion                                    (会计报表上的)认定；确认 nbU?:=P  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 V%n7h&\%  
asset                                                 资产，财产 wZ~eE'zx+  
asset restructuring                             资产重组 8,?*eYNjb  
assignment of duties                                 职责的划分 gqACIXR  
assistant                                     助理，助理人员 >Gr,!yP  
associated company                                 联属公司，联营公司 Cq<k(TKAX  
association                                        联合，结合；协会，社团 a*Ng+~5)6  
assumption                                       假设，假定 E>`gj~  
at a given date                                         在某一特定时日 0J1&6b  
attestation                                         鉴证，公证 1IZTo!xi  
attestation service                             鉴证服务 !R1OSVFp  
audit adjustment                                审计调整 v^1n.l %E  
audit areas                                        审计领域 _SQ0`=+  
audit conclusion                                审计结论 F!ra$5u  
audit effectiveness                             审计效果 IFF3gh42.  
audit efficiency                                  审计效率 3 bll9Ey  
audit engagement letter                      审计业务约定书 pL{:8Ed  
audit evidence                                          审计证据 j79$/ Ol  
audit fee                                    审计费 = -n7/  
audit files                                          审计档案 "o$)z'q
 
audit findings                                     审计中发现的事项 B3V+/o6  
audit implementation stage                        审计实施阶段 @z7$1pl}  
audit mark                                        审计标识 zirnur1  
audit materiality                                 审计重要性 2p8}6y:}7  
audit method                                     审计方法 r[RO"Ej"  
audit objective                                         审计目标，审计目的 -n`2>L1  
audit of financial statements                      会计报表审计，财务报表审计 (Ei} :6,}  
audit opinion                                     审计意见 'Rw*WK  
audit period                                      被审计期间，被审计年度 <+e&E9;>6  
audit plan                                          审计计划 ]j^rJ|WTH  
audit planning                                    编制审计计划，制定审计计划，审计计划 SI/p8 ^  
audit planning stage                                  审计计划阶段 <=PYu:]h  
audit procedure                                审计程序 }y #aO  
audit programme                               审计程序表，具体审计计划 LkUi^1((e  
audit report                                       审计报告 (/3E,6gMk^  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 N1espc@j  
audit report with a qualified opinion                 有保留意见的审计报告 ?E.MP7Y#V  
audit report with an adverse opinion                否定意见的审计报告 [fr!J?/@  
audit report with dual dates                      双重日期审计报告 EY' 48S  
audit reporting stage                                 审计报告阶段 wlfq$h p  
audit responsibility                                   审计责任 -owap-Va  
audit results                                      审计结果 dZ'H'm;,!  
audit risk                                          审计风险 dmUa\1g#  
audit sampling                                          审计抽样 84M*)cKR~  
audit sampling techniques                         审计抽样方法，审计抽样技术 U&SgB[QHO  
audit strategies                                  审计策略 5D`!Tu3  
audit summary                                         审计总结，审计小结 yo"!C?82=  
audit team                                         审计小组 '7>Yrzq  
audit test                                    审计测试 hwd{^  
audit trail                                          审计轨迹 Ihg1%.^V\  
audit work                                        审计工作 @y{ f>nm  
audit working paper                                 审计工作底稿 I"r[4>>B>0  
audited financial statement                        审计会计报表，已审计财务报表 BMovl4*5  
Auditing Guidelines (the～)                      审计规范指南 V?o%0
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auditing standards                             审计准则 lsRW.h,  
audit-oriented working paper                          (审计)业务类工作底稿 [HSN*LXe  
authorisation                                     授权 be:=-B7!  
authorisation of transaction                       交易的授权 i$ S*5+  
availability                                         可获得性 w.R2' WR  
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balance                                      余额；差额；平衡 u4.2u}A/R%  
balance sheet                                    资产负债表 =U+_;;F=  
bank                                                 银行 q  O X=M  
bank account                                    银行账户，银行户头 7xjihl3  
bank statement                                 银行对账单 R#Hz%/:|A  
barter transaction                              易货交易，以物换物交易 5u
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basis of audit                                    审计依据 @RFJe $%  
basis of preparation                                (会计报表的)编制基础 ,3FG' q2  
book of account                               账目，账簿 ~mYCXfoc{  
borrowing                                         借款，贷款，借债 +]jJ:V  
branch                                              分支，分支机构，分店 8Xk,Nbcqt  
brought forward                                (账户余额等的)承上年，承上期，承上页 IltU6=]"l  
budget                                              预算 ]{ PJ  
building                                      建筑物；大楼 I vD M2q8f  
business conditions                                  业务情况，经营情况 QKtVwsz +  
business licence                               (企业等的)营业执照 K
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business relation                                业务关系 EGJrnz8  
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