[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 f-tjMa /_  
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审计词汇英汉对照 <s)+V6\E  
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ability to continue as a going concern               持续经营能力 G6]M~:<i  
acceptability                                     可接受性，可接受程度 -=s7Q{O8Z  
acceptable level of detection risk                     检查风险的可接受水平 6rF[eb  
acceptance of engagement                       接受委托 `GUj.+u  
accepting the engagement for the first time              首次接受委托 K q: +{'  
access to asset                                         对资产的接触 M g1E1kXe  
according to                                     根据，依据，依照 W5
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account balance                                账户余额 4\Mh2z5   
account for                                       对……进行会计处理，核算；解释 oslV@v F  
accounting                                        会计，会计学 |j#x}8[(  
accounting advisory serve                        会计咨询服务 JyvX NV,  
accounting firm                                 会计师事务所 LoPWho[8  
accounting information                      会计信息，会计资料 v% VCFJ  
accounting period                             会计期间 90Jxn'>^  
accounting policies                                   会计政策 +8]}'6m  
accounting professional bodies                 会计职业组织，会计职业团体 My&h{Qk  
accounting records                                   会计记录 Z; r}Gm  
accounting responsibility                           会计责任 i$?i1z*c}  
accounting service                             会计服务 oIAP dn  
accounting standards                                会计准则 ]}<wS]1  
Accounting Standards for Business Enterprises       企业会计准则 p>96>7w  
accounting system                             会计系统 66,
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accounting treatment                                会计处理 e(@YBQ/Z  
accuracy                                    准确性，精确性 ZUVk~X3  
additional audit procedures                      追加审计程序 K!lGo3n]  
addressee                                         收件人，收信人 P"cc$lB~I  
Administration of State-owned Assets  (the～)     国有资产管理局 L ![bf5T  
administrative laws and regulations                 行政法规 6(f[<V!r  
adverse impact                                 不利影响，负面影响 b6 &`]O;%  
adverse opinion                                反对意见 =iB0ak  
advisory group                                  咨询组，顾问组 {k-GWYFA  
agency fee                                        代理费，代理费用 RM|<(kq  
aggregate                                          总计，合计为…… !E'jd72O  
alternation of document and record                 变造文件和记录 5Y"JRWC  
alternative audit procedures                      替代审计程序，备选审计程序 MW &iNioX  
amend                                              修改，修订 (@vu/yN  
amortisation                                      摊销 Ia*eb%HG  
analytical capacity                             分析能力 rg]eSP3W  
analytical procedures                               分析性程序 ~T|?!zML  
annual financial statements                        年度会计报表，年度财务报表 sF:3|Yy0  
appendix                                          附录，附表 }b~;x6  
applicable                                         适用的 O~.A}  
applicable laws and regulations                 适用的法规  S^]i  
application systems                                  应用系统 jFZJ #'CNS  
apply consistently                              一贯地执行，一贯地实施  O%AQ'['  
appropriate                                       适当的，合适的； hub1rY|No  
征用，挪用 nzmv>s&UW  
appropriate authorization                          适当的授权 CL5u{i5  
appropriateness of audit evidence                    审计证据的适当性 3(Kj|u  
approval                                    批准，核准 P ^R224R  
assertion                                    (会计报表上的)认定；确认 $cHA_$ `  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 o}mD1q0yE  
asset                                                 资产，财产 L5Rj;qhi  
asset restructuring                             资产重组 SWvy<f4<  
assignment of duties                                 职责的划分 mWZoo/xtT  
assistant                                     助理，助理人员 J GnL[9P_  
associated company                                 联属公司，联营公司 7rw}q~CE5  
association                                        联合，结合；协会，社团 ]i3 2-8%  
assumption                                       假设，假定 q%i2'yE  
at a given date                                         在某一特定时日 I9h?Z&n5  
attestation                                         鉴证，公证 <\
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attestation service                             鉴证服务 e*;-vS9H  
audit adjustment                                审计调整 ev7Y^   
audit areas                                        审计领域 /v7U~i5  
audit conclusion                                审计结论 9]r6V   
audit effectiveness                             审计效果 |tC!`.^\  
audit efficiency                                  审计效率 a$.(Zl  
audit engagement letter                      审计业务约定书 :PuJF`k  
audit evidence                                          审计证据 'Pk ( 1:  
audit fee                                    审计费 id8a#&t]  
audit files                                          审计档案 H.qp~-n  
audit findings                                     审计中发现的事项 #8z2>&:|  
audit implementation stage                        审计实施阶段 ':lADUt  
audit mark                                        审计标识 "yxIaT
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audit materiality                                 审计重要性 7 [N1Vr(1  
audit method                                     审计方法 sq
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audit objective                                         审计目标，审计目的 pPem;i^~  
audit of financial statements                      会计报表审计，财务报表审计  ~,Ck  
audit opinion                                     审计意见 6":=p:PT.  
audit period                                      被审计期间，被审计年度 Rb\M63q  
audit plan                                          审计计划 Z6\ OkD  
audit planning                                    编制审计计划，制定审计计划，审计计划 # kl? ww U  
audit planning stage                                  审计计划阶段 ~]a:9Ev*  
audit procedure                                审计程序 73OFFKb sk  
audit programme                               审计程序表，具体审计计划 E#X(0(A)  
audit report                                       审计报告 v@TP_Ka  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 H]K(`) y}4  
audit report with a qualified opinion                 有保留意见的审计报告 $q);xs  
audit report with an adverse opinion                否定意见的审计报告 ;
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audit report with dual dates                      双重日期审计报告 NitWIj[
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audit reporting stage                                 审计报告阶段 L6c=uN  
audit responsibility                                   审计责任 pwU l&hwte  
audit results                                      审计结果 E+k#1c|v$  
audit risk                                          审计风险 vzA)pB~;  
audit sampling                                          审计抽样 A q;]al  
audit sampling techniques                         审计抽样方法，审计抽样技术 }a6

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audit strategies                                  审计策略 UM%]A'h2O"  
audit summary                                         审计总结，审计小结 #u`i4  
audit team                                         审计小组 {{w5F2b((%  
audit test                                    审计测试 GY%lPp  
audit trail                                          审计轨迹 gZF-zhnC  
audit work                                        审计工作 MgyV{`  
audit working paper                                 审计工作底稿 i;>Yx#  
audited financial statement                        审计会计报表，已审计财务报表 =S7 Xj`/  
Auditing Guidelines (the～)                      审计规范指南 u+"3l@Y#  
auditing standards                             审计准则 E Mq P  
audit-oriented working paper                          (审计)业务类工作底稿 E9JxntX  
authorisation                                     授权 '|V"!R)  
authorisation of transaction                       交易的授权 Ucr$5^ME  
availability                                         可获得性 /@-!JF#g  
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balance                                      余额；差额；平衡 xsn2Qn/P  
balance sheet                                    资产负债表 h3U| ~h  
bank                                                 银行 aGY R:jR$  
bank account                                    银行账户，银行户头 3.>M=K~09  
bank statement                                 银行对账单 1\K%^<QY  
barter transaction                              易货交易，以物换物交易 2Z W {  
basis of audit                                    审计依据 [S;ceORx  
basis of preparation                                (会计报表的)编制基础 ;G_{$)P.o  
book of account                               账目，账簿 30 e>C  
borrowing                                         借款，贷款，借债 }}L :6^  
branch                                              分支，分支机构，分店 1h_TG.YL9>  
brought forward                                (账户余额等的)承上年，承上期，承上页 o6L\39v_  
budget                                              预算 KG7~)g  
building                                      建筑物；大楼 G+&ug`0]5  
business conditions                                  业务情况，经营情况 !c+,OU[  
business licence                               (企业等的)营业执照 03Czx`  
business relation                                业务关系 6Q\0v  
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