[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< uh9/  
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审计词汇英汉对照 m |,ocz  
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ability to continue as a going concern               持续经营能力 d"5:/Mo  
acceptability                                     可接受性，可接受程度 G`mC=*Ma;  
acceptable level of detection risk                     检查风险的可接受水平 lyZof_/*  
acceptance of engagement                       接受委托 `X^4~6/q  
accepting the engagement for the first time              首次接受委托 Y*f7& '[  
access to asset                                         对资产的接触 LjXtOF  
according to                                     根据，依据，依照 <g,k[  
account balance                                账户余额 8.jd'yp*J  
account for                                       对……进行会计处理，核算；解释 ~AK!_EOs`  
accounting                                        会计，会计学 u b
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accounting advisory serve                        会计咨询服务 vD1jxk'fd  
accounting firm                                 会计师事务所 C(iA G  
accounting information                      会计信息，会计资料 fdd 3H[  
accounting period                             会计期间 0+r/>-3]  
accounting policies                                   会计政策 5yxZ 5Ni!  
accounting professional bodies                 会计职业组织，会计职业团体 m^T$H_*;  
accounting records                                   会计记录 I U4[}x  
accounting responsibility                           会计责任 ;=)CjC8)  
accounting service                             会计服务 Ks X@e)8u  
accounting standards                                会计准则 i>,5b1x~  
Accounting Standards for Business Enterprises       企业会计准则 $j{ynh)^  
accounting system                             会计系统 FNmIXpAn*@  
accounting treatment                                会计处理 )_.@M '?  
accuracy                                    准确性，精确性 LC[
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additional audit procedures                      追加审计程序 ~z|
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addressee                                         收件人，收信人 g:;v]   
Administration of State-owned Assets  (the～)     国有资产管理局 = "c _<?=[  
administrative laws and regulations                 行政法规 +-ieaF  
adverse impact                                 不利影响，负面影响 _vU,avw  
adverse opinion                                反对意见 51;(vf  
advisory group                                  咨询组，顾问组 pb E`Eq  
agency fee                                        代理费，代理费用 (eO0Ic[c  
aggregate                                          总计，合计为…… #|$i H kVY  
alternation of document and record                 变造文件和记录  T X6Ydd  
alternative audit procedures                      替代审计程序，备选审计程序 "[GIW+ui  
amend                                              修改，修订 mvUYp,JECl  
amortisation                                      摊销 &g) `  
analytical capacity                             分析能力 RNX}Wlo-s  
analytical procedures                               分析性程序 7Zu!s]t  
annual financial statements                        年度会计报表，年度财务报表 HSK^vd?_l  
appendix                                          附录，附表 ~ xf9 ml  
applicable                                         适用的 sSD(mO<(  
applicable laws and regulations                 适用的法规 7qW:^2y  
application systems                                  应用系统 fEQ<L!'  
apply consistently                              一贯地执行，一贯地实施 %WC pn<)  
appropriate                                       适当的，合适的； k,?Y`s  
征用，挪用 )[nzmL*w  
appropriate authorization                          适当的授权 X:62)^~'  
appropriateness of audit evidence                    审计证据的适当性 YT:<AJm  
approval                                    批准，核准 T_Y6AII  
assertion                                    (会计报表上的)认定；确认 % ],.?TS2V  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 S~6<'N&[  
asset                                                 资产，财产 f4g(hjETbu  
asset restructuring                             资产重组 +p<Y)Z(>6  
assignment of duties                                 职责的划分 *ZaK+ B
 
assistant                                     助理，助理人员 B0R[f  
associated company                                 联属公司，联营公司 &G<ZK9Ot}0  
association                                        联合，结合；协会，社团 ^Gd<miw  
assumption                                       假设，假定 &S|laqH  
at a given date                                         在某一特定时日 bQ .y,+  
attestation                                         鉴证，公证 " *Ni/p$I  
attestation service                             鉴证服务 8d$~w h  
audit adjustment                                审计调整 Q?1 KxD!  
audit areas                                        审计领域 Zs{ `Yf^ Q  
audit conclusion                                审计结论 gWWy!H  
audit effectiveness                             审计效果 j6v +S  
audit efficiency                                  审计效率 PL8akA#  
audit engagement letter                      审计业务约定书 !J2Lp  
audit evidence                                          审计证据 z
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audit fee                                    审计费 Vq<|DM3z<  
audit files                                          审计档案 'Ob5l:  
audit findings                                     审计中发现的事项 9MXauTK I  
audit implementation stage                        审计实施阶段 BC4u,4S  
audit mark                                        审计标识 `>#X,Lw$g  
audit materiality                                 审计重要性 /5J! s="  
audit method                                     审计方法 B2 Orw8F  
audit objective                                         审计目标，审计目的 ?_tOqh@in  
audit of financial statements                      会计报表审计，财务报表审计 41C=O@9m  
audit opinion                                     审计意见 9f"6Jw@F  
audit period                                      被审计期间，被审计年度 ?tSY=DK\n  
audit plan                                          审计计划 \h0e09& I  
audit planning                                    编制审计计划，制定审计计划，审计计划 ^ul`b  
audit planning stage                                  审计计划阶段 |x kixf4zz  
audit procedure                                审计程序 2qn~A0r  
audit programme                               审计程序表，具体审计计划 T:}Ed_m}q  
audit report                                       审计报告 >2C;5ba  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 m=}kGzIY4  
audit report with a qualified opinion                 有保留意见的审计报告 J J3vC  
audit report with an adverse opinion                否定意见的审计报告 RyM2CQg[  
audit report with dual dates                      双重日期审计报告 c2F`S1Nu<  
audit reporting stage                                 审计报告阶段 L$ ON=$q5  
audit responsibility                                   审计责任 ^~Ar  
audit results                                      审计结果 ~I^]O \
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audit risk                                          审计风险 ?3zx?>sG  
audit sampling                                          审计抽样 5?I]\Tb  
audit sampling techniques                         审计抽样方法，审计抽样技术 }h]:I'R!  
audit strategies                                  审计策略 bC@b9opD  
audit summary                                         审计总结，审计小结 TLV)mCZ  
audit team                                         审计小组 S%T1na^x  
audit test                                    审计测试 <QJmdcG  
audit trail                                          审计轨迹 `iY)3Rq  
audit work                                        审计工作 @?%"nK  
audit working paper                                 审计工作底稿 |6;.C1\,  
audited financial statement                        审计会计报表，已审计财务报表 SZ1C38bd,.  
Auditing Guidelines (the～)                      审计规范指南 k~hL8ZT[  
auditing standards                             审计准则 $qEJO=v  
audit-oriented working paper                          (审计)业务类工作底稿 <w:fR|O  
authorisation                                     授权 f~U|flL^  
authorisation of transaction                       交易的授权 Cy2X>Tl"<E  
availability                                         可获得性 ~&qe"0  
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balance                                      余额；差额；平衡 HmiwpI  
balance sheet                                    资产负债表 woR)E0'qx  
bank                                                 银行 M,{F/Yu  
bank account                                    银行账户，银行户头 T-x`ut7c  
bank statement                                 银行对账单 +X- k)9  
barter transaction                              易货交易，以物换物交易 U$J]^-AS  
basis of audit                                    审计依据 UHg^F4>4  
basis of preparation                                (会计报表的)编制基础 +?L~fM69B  
book of account                               账目，账簿 EfUo<E  
borrowing                                         借款，贷款，借债 8uu:e<PLv  
branch                                              分支，分支机构，分店 ~/Ry=8  
brought forward                                (账户余额等的)承上年，承上期，承上页 /2U.,vw  
budget                                              预算 u9&p/qMx2  
building                                      建筑物；大楼 $i2gOz  
business conditions                                  业务情况，经营情况 dy0!Zz  
business licence                               (企业等的)营业执照 (;M"'.C  
business relation                                业务关系 LTCj
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