[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 IV{,'+hT  
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审计词汇英汉对照 6BIP;, M=  
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ability to continue as a going concern               持续经营能力 TR!^wB<F  
acceptability                                     可接受性，可接受程度 34VyR a  
acceptable level of detection risk                     检查风险的可接受水平 Z09FW>"u  
acceptance of engagement                       接受委托 ?wE@9g A  
accepting the engagement for the first time              首次接受委托 [?)=3Pp  
access to asset                                         对资产的接触 X!5N2x  
according to                                     根据，依据，依照 8r[ZGUV  
account balance                                账户余额 ;9r Z{'i+|  
account for                                       对……进行会计处理，核算；解释 pAS!;t=n,  
accounting                                        会计，会计学 ZJ(/cD  
accounting advisory serve                        会计咨询服务 SQ#6~zxl  
accounting firm                                 会计师事务所 /UeLf$%ZW  
accounting information                      会计信息，会计资料 -_=0PW5{  
accounting period                             会计期间 PoMkFG6  
accounting policies                                   会计政策 kN uDoo]z  
accounting professional bodies                 会计职业组织，会计职业团体 2mL1BG=Yk  
accounting records                                   会计记录 >}QRMn|@H  
accounting responsibility                           会计责任 51yIW*  
accounting service                             会计服务 .(o]d{ '-}  
accounting standards                                会计准则 g-'y_'%0G  
Accounting Standards for Business Enterprises       企业会计准则 D|I(2%aC  
accounting system                             会计系统 1@IRx{v$  
accounting treatment                                会计处理 OJE<2:K  
accuracy                                    准确性，精确性 H "(:6 `  
additional audit procedures                      追加审计程序 &SS"A*xg  
addressee                                         收件人，收信人 *D`qcv  
Administration of State-owned Assets  (the～)     国有资产管理局 E/cA6*E[.<  
administrative laws and regulations                 行政法规 T=cSTS!P;q  
adverse impact                                 不利影响，负面影响 J5LP#o(V  
adverse opinion                                反对意见 <'A>7M~h?*  
advisory group                                  咨询组，顾问组 GypZ!)1
 
agency fee                                        代理费，代理费用 Mq) n=M  
aggregate                                          总计，合计为…… :1u>T3L.z  
alternation of document and record                 变造文件和记录 !f_GR Pj'  
alternative audit procedures                      替代审计程序，备选审计程序 K#M h  
amend                                              修改，修订 .lu:S;JSnS  
amortisation                                      摊销 PK1j$&F  
analytical capacity                             分析能力 a?'3  
analytical procedures                               分析性程序 ZCPK{Ru QE  
annual financial statements                        年度会计报表，年度财务报表 RsBo\#`  
appendix                                          附录，附表 8o8FL~&]  
applicable                                         适用的 o;Ijv\Em  
applicable laws and regulations                 适用的法规 #oMbE<//"  
application systems                                  应用系统 O%v(~&OSl  
apply consistently                              一贯地执行，一贯地实施 zO{$kT\r&  
appropriate                                       适当的，合适的； 5_Yv>tx  
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appropriate authorization                          适当的授权 \Ekez~k{`  
appropriateness of audit evidence                    审计证据的适当性 tW5\Ktjno  
approval                                    批准，核准 s#w+^Mw$  
assertion                                    (会计报表上的)认定；确认 mm$D1=h{|  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 ';V(sRU@  
asset                                                 资产，财产 i]GBu  
asset restructuring                             资产重组 x ( w <U1  
assignment of duties                                 职责的划分 ,4j$kR  
assistant                                     助理，助理人员 La%\-o  
associated company                                 联属公司，联营公司 1=#r$H  
association                                        联合，结合；协会，社团 ~l!(I-'?g  
assumption                                       假设，假定 $gDp-7  
at a given date                                         在某一特定时日 ?>MD/l(l  
attestation                                         鉴证，公证 YN] w_=  
attestation service                             鉴证服务 QxnP+U~N  
audit adjustment                                审计调整 N&NOh|YS  
audit areas                                        审计领域 nR/; uTTz  
audit conclusion                                审计结论 !boKrSw  
audit effectiveness                             审计效果 1W~-C B>  
audit efficiency                                  审计效率 vVyO}Q`  
audit engagement letter                      审计业务约定书 "b%hAdR  
audit evidence                                          审计证据 `'Ta=kd3  
audit fee                                    审计费 o0-e,F>u  
audit files                                          审计档案 w|WZEu:0|  
audit findings                                     审计中发现的事项 hM\QqZFyp  
audit implementation stage                        审计实施阶段 ;0E"4(S.q1  
audit mark                                        审计标识 V.WfP*~NJ  
audit materiality                                 审计重要性 {#QFDA  
audit method                                     审计方法 X2@mQ&n  
audit objective                                         审计目标，审计目的 <6<uO\B\  
audit of financial statements                      会计报表审计，财务报表审计 x+B~t4A  
audit opinion                                     审计意见 &o"Hb=k<  
audit period                                      被审计期间，被审计年度 .u7
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audit plan                                          审计计划 |UnTd$m  
audit planning                                    编制审计计划，制定审计计划，审计计划 #BS]wj2#  
audit planning stage                                  审计计划阶段 |L;'In  
audit procedure                                审计程序 _if&a'  
audit programme                               审计程序表，具体审计计划 PL~k `L  
audit report                                       审计报告 'lC"wP&$  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 2DQ'h}BI  
audit report with a qualified opinion                 有保留意见的审计报告 hD<z^j+  
audit report with an adverse opinion                否定意见的审计报告 d\;M F  
audit report with dual dates                      双重日期审计报告 3JW9G04.  
audit reporting stage                                 审计报告阶段 $pk3d+0B  
audit responsibility                                   审计责任 $O}gl Q  
audit results                                      审计结果 nWFp$tJ/R  
audit risk                                          审计风险 <eN>X:
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audit sampling                                          审计抽样 344,mnAd  
audit sampling techniques                         审计抽样方法，审计抽样技术 I.x0$ac7  
audit strategies                                  审计策略 vCH>Fj"7  
audit summary                                         审计总结，审计小结 9Z*`{  
audit team                                         审计小组 1bzPBi  
audit test                                    审计测试 CyG@  
audit trail                                          审计轨迹 |D]jdd@!a2  
audit work                                        审计工作 h>mQ; L  
audit working paper                                 审计工作底稿 4n3QW%#  
audited financial statement                        审计会计报表，已审计财务报表 6/4OFvL1  
Auditing Guidelines (the～)                      审计规范指南 a]X6)6  
auditing standards                             审计准则 w2{k0MW  
audit-oriented working paper                          (审计)业务类工作底稿 VPN@q<BV  
authorisation                                     授权 AN:,t(w  
authorisation of transaction                       交易的授权 u"T5m  
availability                                         可获得性 !
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balance                                      余额；差额；平衡 Dj!J 4uD  
balance sheet                                    资产负债表 _=6 OP8  
bank                                                 银行 H4skvIl  
bank account                                    银行账户，银行户头 k!doIM
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bank statement                                 银行对账单 )!C7bTv 4  
barter transaction                              易货交易，以物换物交易 ~tNY"{OV#  
basis of audit                                    审计依据 \n@V-b  
basis of preparation                                (会计报表的)编制基础 +{6`F1MO  
book of account                               账目，账簿 b~W)S/wF$P  
borrowing                                         借款，贷款，借债  } gkP  
branch                                              分支，分支机构，分店 @\~tHJ?hQd  
brought forward                                (账户余额等的)承上年，承上期，承上页 >38 Lt\  
budget                                              预算 )C}K
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building                                      建筑物；大楼 y~p4">]  
business conditions                                  业务情况，经营情况 79z)C35~  
business licence                               (企业等的)营业执照 >Zdi5') 5  
business relation                                业务关系 u)7 ]1e{  
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