[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 S#7YJ7 K"N  
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审计词汇英汉对照 YmziHns`b  
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ability to continue as a going concern               持续经营能力 \N,ox(f?gW  
acceptability                                     可接受性，可接受程度 l~c[}wv  
acceptable level of detection risk                     检查风险的可接受水平 N3%X>*'  
acceptance of engagement                       接受委托 [#PE'i4  
accepting the engagement for the first time              首次接受委托 lQn" 6o1  
access to asset                                         对资产的接触 b 7U
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according to                                     根据，依据，依照 rUiYR]mV  
account balance                                账户余额 T] zEcx+e  
account for                                       对……进行会计处理，核算；解释 %;PpwI  
accounting                                        会计，会计学 '7Gv_G_  
accounting advisory serve                        会计咨询服务 i5'&u:  
accounting firm                                 会计师事务所 b)LT[>f  
accounting information                      会计信息，会计资料 BVQy@:K/  
accounting period                             会计期间 L, JQ\!c  
accounting policies                                   会计政策 o NtFYY  
accounting professional bodies                 会计职业组织，会计职业团体 B,%Vy!o  
accounting records                                   会计记录 "-J5!y*,Y  
accounting responsibility                           会计责任 bSB%hFp=Cp  
accounting service                             会计服务 (WM3(US|  
accounting standards                                会计准则 Gt w>R  
Accounting Standards for Business Enterprises       企业会计准则 uDf<D.+5Ze  
accounting system                             会计系统 ,X4e?$7g  
accounting treatment                                会计处理 +r:g}i R  
accuracy                                    准确性，精确性 p3Sh%=HE'  
additional audit procedures                      追加审计程序 N[%u>!  
addressee                                         收件人，收信人 w5@5"M  
Administration of State-owned Assets  (the～)     国有资产管理局 wPA^nZ^}9c  
administrative laws and regulations                 行政法规 nhV"V`|d  
adverse impact                                 不利影响，负面影响 C?PQ>Q!f-  
adverse opinion                                反对意见 0> f!S` *  
advisory group                                  咨询组，顾问组 Y'v[2s  
agency fee                                        代理费，代理费用 o/5-T4  
aggregate                                          总计，合计为…… O'y8q[2KE  
alternation of document and record                 变造文件和记录 2]>O ZhS  
alternative audit procedures                      替代审计程序，备选审计程序 U{U"%XdO  
amend                                              修改，修订 HA6tGZP*L  
amortisation                                      摊销 /jbAf]"F;  
analytical capacity                             分析能力 I \ :WD"  
analytical procedures                               分析性程序 p>6`jr  
annual financial statements                        年度会计报表，年度财务报表 odRiCiMH  
appendix                                          附录，附表 ^D yw(>9  
applicable                                         适用的 ><V*`{bD9)  
applicable laws and regulations                 适用的法规 9U8M|W|d  
application systems                                  应用系统 yI0bSu<j-  
apply consistently                              一贯地执行，一贯地实施 NvR{S /Z  
appropriate                                       适当的，合适的； SN{z)q  
征用，挪用 3DU1c?M:  
appropriate authorization                          适当的授权 7_0p& 3  
appropriateness of audit evidence                    审计证据的适当性 2*#|t: (c  
approval                                    批准，核准 8|u
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assertion                                    (会计报表上的)认定；确认 HU3:6R&  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 aZfMeW  
asset                                                 资产，财产 ?J}Q&p.  
asset restructuring                             资产重组 G7Nw}cVJ)  
assignment of duties                                 职责的划分 &w@]\7L,:  
assistant                                     助理，助理人员 Zt=|q
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associated company                                 联属公司，联营公司 @6u/)>rI  
association                                        联合，结合；协会，社团 &C 9hT  
assumption                                       假设，假定 'B@`gA  
at a given date                                         在某一特定时日 D6 B-#u!M  
attestation                                         鉴证，公证 ;KeU f(tH  
attestation service                             鉴证服务 D3pz69W  
audit adjustment                                审计调整 sD|l}f   
audit areas                                        审计领域 h2l;xt
 
audit conclusion                                审计结论 X{9^$/XsJ  
audit effectiveness                             审计效果 ^X#y'odtbS  
audit efficiency                                  审计效率 }^"6 :;,  
audit engagement letter                      审计业务约定书 G6SgVaM  
audit evidence                                          审计证据 .*O*@)}Ud  
audit fee                                    审计费 @d75X YKu  
audit files                                          审计档案 }Zhe%M=}G  
audit findings                                     审计中发现的事项 7"(!]+BW!O  
audit implementation stage                        审计实施阶段 m[DQ;`Y  
audit mark                                        审计标识 }@DCcf$<  
audit materiality                                 审计重要性 9&mSF0q  
audit method                                     审计方法 VPLf(  
audit objective                                         审计目标，审计目的 '&>"`q  
audit of financial statements                      会计报表审计，财务报表审计 $d?+\r:I{,  
audit opinion                                     审计意见 oXPA<ef o  
audit period                                      被审计期间，被审计年度 7DB_Z/uU  
audit plan                                          审计计划 %sa?/pjK  
audit planning                                    编制审计计划，制定审计计划，审计计划 w.qtSW6M+  
audit planning stage                                  审计计划阶段 9A.RD`fg  
audit procedure                                审计程序 ;vn0%g  
audit programme                               审计程序表，具体审计计划 !MbzFs~  
audit report                                       审计报告 JsEJ6!1  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 Q|y}mC/  
audit report with a qualified opinion                 有保留意见的审计报告 #3uv^m LGa  
audit report with an adverse opinion                否定意见的审计报告 I-#H+\S  
audit report with dual dates                      双重日期审计报告 ffKgVQux  
audit reporting stage                                 审计报告阶段 ycA<l"  
audit responsibility                                   审计责任 0<M-asI?  
audit results                                      审计结果 ZOK!SBn^?  
audit risk                                          审计风险 q0sf\|'<}  
audit sampling                                          审计抽样 8}/DD^M  
audit sampling techniques                         审计抽样方法，审计抽样技术 | dQ>
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audit strategies                                  审计策略 (d9~z  
audit summary                                         审计总结，审计小结 hp dI5  
audit team                                         审计小组 _nGx[1G( 5  
audit test                                    审计测试 F72#vS j  
audit trail                                          审计轨迹 qF)J#$4;6  
audit work                                        审计工作 woI5aee|  
audit working paper                                 审计工作底稿 2.qPMqH  
audited financial statement                        审计会计报表，已审计财务报表 l;8t%JV5  
Auditing Guidelines (the～)                      审计规范指南 r>mBe;[TX  
auditing standards                             审计准则 _,3ljf?WQM  
audit-oriented working paper                          (审计)业务类工作底稿 Mf5
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authorisation                                     授权 1" '3/MFQ8  
authorisation of transaction                       交易的授权 JsaXI:%1  
availability                                         可获得性 q^X7x_  
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balance                                      余额；差额；平衡 3:nhZN/95T  
balance sheet                                    资产负债表 aq,1'~8XR  
bank                                                 银行 #qRoTtMq7  
bank account                                    银行账户，银行户头 (P>nA3:UXB  
bank statement                                 银行对账单 nz 10/nw  
barter transaction                              易货交易，以物换物交易 X$};K\I  
basis of audit                                    审计依据  5"% .8P  
basis of preparation                                (会计报表的)编制基础 7lC$UQx8  
book of account                               账目，账簿 Y,L`WeQY.  
borrowing                                         借款，贷款，借债 uWS]l[Ga  
branch                                              分支，分支机构，分店 8t+eu O  
brought forward                                (账户余额等的)承上年，承上期，承上页 .
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budget                                              预算 ?G{0{c2  
building                                      建筑物；大楼 n,T &n  
business conditions                                  业务情况，经营情况 eqtZU\GI>  
business licence                               (企业等的)营业执照 )@]%:m!ER  
business relation                                业务关系 iSfRJ:_&6  
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