[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 Z  `F[0-  
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审计词汇英汉对照 =z}PR1X!  
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ability to continue as a going concern               持续经营能力 #IH9S5B [  
acceptability                                     可接受性，可接受程度 I[E 6N2  
acceptable level of detection risk                     检查风险的可接受水平 )?{<Tt@  
acceptance of engagement                       接受委托 `n>/MY  
accepting the engagement for the first time              首次接受委托 WB:0}b0Gu  
access to asset                                         对资产的接触 QGNKQ`~  
according to                                     根据，依据，依照 wH"9N+82M  
account balance                                账户余额 5 3pW:`  
account for                                       对……进行会计处理，核算；解释 v7(7WfqP  
accounting                                        会计，会计学 RxP~%oADw  
accounting advisory serve                        会计咨询服务 rl.K{Uad  
accounting firm                                 会计师事务所 fTEZ@#p  
accounting information                      会计信息，会计资料 'bbw0aB4  
accounting period                             会计期间 +  }"+  
accounting policies                                   会计政策 i&DbZ=n2  
accounting professional bodies                 会计职业组织，会计职业团体 inW7t2p<s  
accounting records                                   会计记录 ";.j[p:gi  
accounting responsibility                           会计责任 1e\cJ{B  
accounting service                             会计服务 hT^&*}G  
accounting standards                                会计准则 :}_hz )  
Accounting Standards for Business Enterprises       企业会计准则 vapC5,W"2-  
accounting system                             会计系统 5=;cN9M@  
accounting treatment                                会计处理 co,0@.i  
accuracy                                    准确性，精确性 10Eun }  
additional audit procedures                      追加审计程序 7"| Qmyb  
addressee                                         收件人，收信人 >|S@twy  
Administration of State-owned Assets  (the～)     国有资产管理局 X&[Zk5DU*  
administrative laws and regulations                 行政法规
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adverse impact                                 不利影响，负面影响 O n0!
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adverse opinion                                反对意见 aH;AGbp   
advisory group                                  咨询组，顾问组 pnu?=.O  
agency fee                                        代理费，代理费用 J>R$K  
aggregate                                          总计，合计为…… NioqJG?p  
alternation of document and record                 变造文件和记录 Kjbk zc1  
alternative audit procedures                      替代审计程序，备选审计程序 [xGwqa03  
amend                                              修改，修订 4lPO*:/  
amortisation                                      摊销 {5VJprTbv  
analytical capacity                             分析能力 aUL7]'q}  
analytical procedures                               分析性程序 v RD/67  
annual financial statements                        年度会计报表，年度财务报表 1*A^v  
appendix                                          附录，附表 pYcs4f!?p  
applicable                                         适用的 glC,E>  
applicable laws and regulations                 适用的法规 4!14:mq  
application systems                                  应用系统 4evN^es'I_  
apply consistently                              一贯地执行，一贯地实施 wHbmK  
appropriate                                       适当的，合适的； `Ku:%~$/  
征用，挪用 T=/c0#Q|q  
appropriate authorization                          适当的授权 gjsks (x  
appropriateness of audit evidence                    审计证据的适当性 iUz?mt;k  
approval                                    批准，核准 nHF66,7t  
assertion                                    (会计报表上的)认定；确认 j![1  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 QcWg  
asset                                                 资产，财产 Wx}-H/t'2  
asset restructuring                             资产重组 .hckZx /  
assignment of duties                                 职责的划分 OfrzmL<K  
assistant                                     助理，助理人员 q-CgXwU  
associated company                                 联属公司，联营公司 S.[L?uE~F  
association                                        联合，结合；协会，社团 WS6Qp`c)e  
assumption                                       假设，假定 /w?zO,!  
at a given date                                         在某一特定时日 oM1C/=8   
attestation                                         鉴证，公证 w3i74C& 0  
attestation service                             鉴证服务 .
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audit adjustment                                审计调整 Wlg1t~1=  
audit areas                                        审计领域 }#tbK 2[  
audit conclusion                                审计结论 \DlMOG  
audit effectiveness                             审计效果 BNk>D|D;  
audit efficiency                                  审计效率 pzt<[;  
audit engagement letter                      审计业务约定书 $$Tf1hIg  
audit evidence                                          审计证据 cY+fZ=  
audit fee                                    审计费 n?c[ E+i;  
audit files                                          审计档案 ,f%
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audit findings                                     审计中发现的事项 Qn$YI9t  
audit implementation stage                        审计实施阶段 W)Mz1v #s  
audit mark                                        审计标识 +9]t]Vrw  
audit materiality                                 审计重要性 6W:]'L4!  
audit method                                     审计方法 IJ5'n  
audit objective                                         审计目标，审计目的 G
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audit of financial statements                      会计报表审计，财务报表审计 -+i7T^ @|  
audit opinion                                     审计意见 mS}.?[d"  
audit period                                      被审计期间，被审计年度 )Pubur %,  
audit plan                                          审计计划 ` >>]$ZJ  
audit planning                                    编制审计计划，制定审计计划，审计计划 f/z]kfgw  
audit planning stage                                  审计计划阶段 SnX)&>B  
audit procedure                                审计程序 Vug[q=i  
audit programme                               审计程序表，具体审计计划 3-AOB3](
 
audit report                                       审计报告 ts@w9|  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 Ve9)?=!  
audit report with a qualified opinion                 有保留意见的审计报告 #lik: ?  
audit report with an adverse opinion                否定意见的审计报告 Udc
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audit report with dual dates                      双重日期审计报告 yD
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audit reporting stage                                 审计报告阶段 Y_C6*T%  
audit responsibility                                   审计责任 ;y7+Q  
audit results                                      审计结果 jT]R"U/Q  
audit risk                                          审计风险 )b%zYD9p  
audit sampling                                          审计抽样 d%L/[.&  
audit sampling techniques                         审计抽样方法，审计抽样技术 FQ0 ;%Z  
audit strategies                                  审计策略 L)<~0GcP  
audit summary                                         审计总结，审计小结 (Qo
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audit team                                         审计小组 ~Hd*Xl  
audit test                                    审计测试 U)iBeYW:  
audit trail                                          审计轨迹 X%og}Cfi  
audit work                                        审计工作 zgGJ<=G.  
audit working paper                                 审计工作底稿 vV=rBO0a?  
audited financial statement                        审计会计报表，已审计财务报表 F_ -Xx"  
Auditing Guidelines (the～)                      审计规范指南 a6A~, 68/V  
auditing standards                             审计准则 *>:<  
audit-oriented working paper                          (审计)业务类工作底稿 ? 47"$=G  
authorisation                                     授权 *q\>DE=7  
authorisation of transaction                       交易的授权 s^.tj41Gx}  
availability                                         可获得性 t+pA9^$[`  
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balance                                      余额；差额；平衡 \R-'<kN.*  
balance sheet                                    资产负债表 "E4CQL'U  
bank                                                 银行 =j20A6gND  
bank account                                    银行账户，银行户头 uK# 2vgT  
bank statement                                 银行对账单 a-nn[j  
barter transaction                              易货交易，以物换物交易 BW3Q03SW6  
basis of audit                                    审计依据 eA``fpr  
basis of preparation                                (会计报表的)编制基础 ?I+$KjE+  
book of account                               账目，账簿 B>S>t5$  
borrowing                                         借款，贷款，借债 M+j*5wNy  
branch                                              分支，分支机构，分店 y,OG9iD:h  
brought forward                                (账户余额等的)承上年，承上期，承上页 S{)K_x  
budget                                              预算 uvR l`"Y  
building                                      建筑物；大楼 p)z#%BY56  
business conditions                                  业务情况，经营情况 R?#=^$7U  
business licence                               (企业等的)营业执照 M$!-B,1BX  
business relation                                业务关系 I#]pk!  
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