[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 9j:]<?D,A  
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审计词汇英汉对照 }PBme'kP  
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ability to continue as a going concern               持续经营能力 %JM $]  
acceptability                                     可接受性，可接受程度 Voo'Z eZa  
acceptable level of detection risk                     检查风险的可接受水平 l+9RPJD/:  
acceptance of engagement                       接受委托 ubM1Qr  
accepting the engagement for the first time              首次接受委托 $|=|"/  
access to asset                                         对资产的接触 8"j$=T6;W  
according to                                     根据，依据，依照 \J+a7N8m,  
account balance                                账户余额 |*NLWN.ja)  
account for                                       对……进行会计处理，核算；解释 :}e<
  
accounting                                        会计，会计学 _L HbP=B  
accounting advisory serve                        会计咨询服务 p< 7rF_?W0  
accounting firm                                 会计师事务所 Pvc)-A  
accounting information                      会计信息，会计资料 dPEDsG0$a  
accounting period                             会计期间 \6|y~5Hw{r  
accounting policies                                   会计政策 0`x>p6.)G  
accounting professional bodies                 会计职业组织，会计职业团体 uOA/r@7I}S  
accounting records                                   会计记录 ,Vi_~b  
accounting responsibility                           会计责任 rRRh-%.RU  
accounting service                             会计服务 m^QoB  
accounting standards                                会计准则 CtCReH03  
Accounting Standards for Business Enterprises       企业会计准则 v6 U!(x  
accounting system                             会计系统 e3ZRL91c  
accounting treatment                                会计处理 f6Y?),`  
accuracy                                    准确性，精确性 05 6K)E  
additional audit procedures                      追加审计程序 ZWCsrV*;  
addressee                                         收件人，收信人 h"1}j'2>@  
Administration of State-owned Assets  (the～)     国有资产管理局 PaaMh[OmG  
administrative laws and regulations                 行政法规 D`p2aeI  
adverse impact                                 不利影响，负面影响 D,cD]tB2  
adverse opinion                                反对意见 ".>#Qp%  
advisory group                                  咨询组，顾问组 mW"e  
agency fee                                        代理费，代理费用 `j{3|C=  
aggregate                                          总计，合计为…… S%\5"uGa  
alternation of document and record                 变造文件和记录 ! v![K
  
alternative audit procedures                      替代审计程序，备选审计程序 \ ^(#b,k#  
amend                                              修改，修订 w5i*pOG)Z  
amortisation                                      摊销 @ym:@<D  
analytical capacity                             分析能力 2U[/"JL  
analytical procedures                               分析性程序 R|RGoGE6g  
annual financial statements                        年度会计报表，年度财务报表 E:9RskI  
appendix                                          附录，附表 m~+.vk  
applicable                                         适用的 fz|*Plv  
applicable laws and regulations                 适用的法规 &u:U"j  
application systems                                  应用系统 &MX&5@ Vu  
apply consistently                              一贯地执行，一贯地实施 oO tjG3B({  
appropriate                                       适当的，合适的； /(~ HHNnh  
征用，挪用 2?ue.1C  
appropriate authorization                          适当的授权 NuO@Nr  
appropriateness of audit evidence                    审计证据的适当性 xQZOGq   
approval                                    批准，核准 (Iv@SiZf(  
assertion                                    (会计报表上的)认定；确认 I;XM4a  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 ?*~ ~O
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asset                                                 资产，财产 l iY/BkpH  
asset restructuring                             资产重组 W>' DQB  
assignment of duties                                 职责的划分 YHN6/k7H  
assistant                                     助理，助理人员 UT@Qo}:  
associated company                                 联属公司，联营公司 #bd=G(o~6  
association                                        联合，结合；协会，社团 O.dZ3!!+  
assumption                                       假设，假定 F7}yt  
at a given date                                         在某一特定时日 q}_8iDO6  
attestation                                         鉴证，公证 CRo@+p10  
attestation service                             鉴证服务 mCnl@  
audit adjustment                                审计调整 (1=@.srAzK  
audit areas                                        审计领域 !"hlG^*9  
audit conclusion                                审计结论 W(qK?"s2  
audit effectiveness                             审计效果 i`i`Hu>  
audit efficiency                                  审计效率 @u+LF]MY  
audit engagement letter                      审计业务约定书 P=}l.R*1G  
audit evidence                                          审计证据 @^0}wk  
audit fee                                    审计费 vmg d  
audit files                                          审计档案 7 :\J2$P  
audit findings                                     审计中发现的事项 .\`MoH  
audit implementation stage                        审计实施阶段 =&g:dX|q8  
audit mark                                        审计标识 l%V+]skS  
audit materiality                                 审计重要性 RQ8"vF#  
audit method                                     审计方法 .P8m%$'N  
audit objective                                         审计目标，审计目的 Mprn7=I{Tg  
audit of financial statements                      会计报表审计，财务报表审计 ~I")-2"B  
audit opinion                                     审计意见 *=md!^x`  
audit period                                      被审计期间，被审计年度 c CjN8<  
audit plan                                          审计计划 =glG |  
audit planning                                    编制审计计划，制定审计计划，审计计划 $m)eO8S+  
audit planning stage                                  审计计划阶段 0]ai*\,W7~  
audit procedure                                审计程序 :tENn r.9v  
audit programme                               审计程序表，具体审计计划 aAcQmq TT  
audit report                                       审计报告 &x r(Kb  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 "wVisL2+.  
audit report with a qualified opinion                 有保留意见的审计报告 M\ wCZG  
audit report with an adverse opinion                否定意见的审计报告 Z{u]qI{l  
audit report with dual dates                      双重日期审计报告 7yG%E  
audit reporting stage                                 审计报告阶段 E\2 f"s  
audit responsibility                                   审计责任 z>W?\[E<2  
audit results                                      审计结果 ?RE"<L  
audit risk                                          审计风险 2x gk$E$7  
audit sampling                                          审计抽样  <}^p5
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audit sampling techniques                         审计抽样方法，审计抽样技术 ;qz
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audit strategies                                  审计策略 BD$Lf,_  
audit summary                                         审计总结，审计小结 (;Bh 7Ft  
audit team                                         审计小组 Zki bfVwe  
audit test                                    审计测试 Yi-,Pb?   
audit trail                                          审计轨迹 ./tZ*sP:  
audit work                                        审计工作 
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audit working paper                                 审计工作底稿 2(Xu?W 7d  
audited financial statement                        审计会计报表，已审计财务报表 asW W@E  
Auditing Guidelines (the～)                      审计规范指南 U4"&T,'lTL  
auditing standards                             审计准则 "Z';nmv'N  
audit-oriented working paper                          (审计)业务类工作底稿 3W[||V[r]<  
authorisation                                     授权 s_Z5M2o  
authorisation of transaction                       交易的授权 =g%<xCp  
availability                                         可获得性 4U$M0 =  
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balance                                      余额；差额；平衡 4Qi-zNNB  
balance sheet                                    资产负债表 '0Q/oU  
bank                                                 银行 ,-n_(U  
bank account                                    银行账户，银行户头 t[H
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bank statement                                 银行对账单 ?J|
 
barter transaction                              易货交易，以物换物交易 >y!R}`&0^t  
basis of audit                                    审计依据 B%x?VOdBE  
basis of preparation                                (会计报表的)编制基础 8XCT[X  
book of account                               账目，账簿 6!6R3Za$  
borrowing                                         借款，贷款，借债 5rtE/{A  
branch                                              分支，分支机构，分店 \^cXmyQ<%  
brought forward                                (账户余额等的)承上年，承上期，承上页 #T>pu/EQX_  
budget                                              预算 `OZiN;*|  
building                                      建筑物；大楼 Eg4&D4TGp  
business conditions                                  业务情况，经营情况 )*}?EI4.  
business licence                               (企业等的)营业执照 y2B'0l  
business relation                                业务关系 >2'A~?%  
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