[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 cun&'JOH?U  
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审计词汇英汉对照 :xz,PeXo7  
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ability to continue as a going concern               持续经营能力 4I97<zmrT  
acceptability                                     可接受性，可接受程度 $x'p+&n\  
acceptable level of detection risk                     检查风险的可接受水平 B"rfR_B2M#  
acceptance of engagement                       接受委托 [)E.T,fjMQ  
accepting the engagement for the first time              首次接受委托 1 !4-M$-  
access to asset                                         对资产的接触 ~7}aW#  
according to                                     根据，依据，依照 bXw
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account balance                                账户余额 vL,:Yn@b  
account for                                       对……进行会计处理，核算；解释 VX<jg#(  
accounting                                        会计，会计学 l9"T"9C{  
accounting advisory serve                        会计咨询服务 6pCQP c*A  
accounting firm                                 会计师事务所 XzBnj7E  
accounting information                      会计信息，会计资料 l9eCsVQ~V  
accounting period                             会计期间 v
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accounting policies                                   会计政策 f1_b``M  
accounting professional bodies                 会计职业组织，会计职业团体 yK3b^  
accounting records                                   会计记录 MY]<^/Q  
accounting responsibility                           会计责任 #rkz:ir4  
accounting service                             会计服务 6yN8(&`  
accounting standards                                会计准则 nGqD{!i<  
Accounting Standards for Business Enterprises       企业会计准则 i6@c@n  
accounting system                             会计系统 1"4Pan  
accounting treatment                                会计处理 c6@7>PM  
accuracy                                    准确性，精确性 p]-\\o}  
additional audit procedures                      追加审计程序 BS_ 3|  
addressee                                         收件人，收信人 v3ky;
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Administration of State-owned Assets  (the～)     国有资产管理局 hN3*]s;/6z  
administrative laws and regulations                 行政法规 PS=N]e7k'  
adverse impact                                 不利影响，负面影响 &*4C{N  
adverse opinion                                反对意见 sG6ts,={  
advisory group                                  咨询组，顾问组 OrJuE[R.  
agency fee                                        代理费，代理费用 T|o ]8z  
aggregate                                          总计，合计为…… v,VCbmc  
alternation of document and record                 变造文件和记录 \[57Dmo  
alternative audit procedures                      替代审计程序，备选审计程序 'Cv>V"X: `  
amend                                              修改，修订 KT>eE  
amortisation                                      摊销 %]m/fo4b  
analytical capacity                             分析能力 ~.*G%TW &V  
analytical procedures                               分析性程序  KDX1_r=Y  
annual financial statements                        年度会计报表，年度财务报表 ruKm_j#J  
appendix                                          附录，附表 #BZ2
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applicable                                         适用的 ;;zQVD )X  
applicable laws and regulations                 适用的法规 0S%xm'|N  
application systems                                  应用系统 7
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apply consistently                              一贯地执行，一贯地实施 ~mR@L`"l  
appropriate                                       适当的，合适的； a^ __Z3g,  
征用，挪用 ;tZ;C(;
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appropriate authorization                          适当的授权 9[5qN!P;y  
appropriateness of audit evidence                    审计证据的适当性 a At<36{?  
approval                                    批准，核准 @ gv^  
assertion                                    (会计报表上的)认定；确认 ? +q(,P@*  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 5!b+^UR;z  
asset                                                 资产，财产 s IE2a0+  
asset restructuring                             资产重组 djk?;^8  
assignment of duties                                 职责的划分 ,DZoE~  
assistant                                     助理，助理人员 =sYUzYm  
associated company                                 联属公司，联营公司 UK7pQt}9  
association                                        联合，结合；协会，社团 `Nnaw+<]  
assumption                                       假设，假定 4
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at a given date                                         在某一特定时日 1LK`
  
attestation                                         鉴证，公证 zarxv| }$  
attestation service                             鉴证服务 <?&Y_  
audit adjustment                                审计调整 3tjF4C>h|  
audit areas                                        审计领域 ,dR<O.{0  
audit conclusion                                审计结论 <y}9Twdy  
audit effectiveness                             审计效果 jv4O  
audit efficiency                                  审计效率 aW
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audit engagement letter                      审计业务约定书 ]VCVV!G_=n  
audit evidence                                          审计证据 i0TbsoKh:  
audit fee                                    审计费 v><c@a=[  
audit files                                          审计档案 R[#vFQ  
audit findings                                     审计中发现的事项 4!</JZX~$  
audit implementation stage                        审计实施阶段 wqnHaWd*  
audit mark                                        审计标识 e2><
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audit materiality                                 审计重要性 4m:D8&D_M  
audit method                                     审计方法 X "k:+  
audit objective                                         审计目标，审计目的 6/5Xy69:h  
audit of financial statements                      会计报表审计，财务报表审计 3i;sB
 
audit opinion                                     审计意见 pK|~G."6e  
audit period                                      被审计期间，被审计年度 k Xg&}n 7  
audit plan                                          审计计划 44x+2@&1  
audit planning                                    编制审计计划，制定审计计划，审计计划 rsaN<6#_^Q  
audit planning stage                                  审计计划阶段 #hZ`r5GvTj  
audit procedure                                审计程序 HVHd@#pDZ  
audit programme                               审计程序表，具体审计计划 CQANex4&\  
audit report                                       审计报告 !S3^{l-  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 F<+!28&h  
audit report with a qualified opinion                 有保留意见的审计报告 1`Ig A0V`"  
audit report with an adverse opinion                否定意见的审计报告 QhJuH_f 0  
audit report with dual dates                      双重日期审计报告 w!eY)
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audit reporting stage                                 审计报告阶段 CiNOGSlDj  
audit responsibility                                   审计责任 WR<?_X_  
audit results                                      审计结果 cSD$I^$oq  
audit risk                                          审计风险 +e87/\5  
audit sampling                                          审计抽样 ;H4s[#K  
audit sampling techniques                         审计抽样方法，审计抽样技术 ]i:_^z)R  
audit strategies                                  审计策略 1VR|z  
audit summary                                         审计总结，审计小结 RD|D
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audit team                                         审计小组 r6QshCA"  
audit test                                    审计测试 Nrn_Gy>|D  
audit trail                                          审计轨迹 B6yTD7  
audit work                                        审计工作 *8I"7'xh  
audit working paper                                 审计工作底稿 Due@'  
audited financial statement                        审计会计报表，已审计财务报表 F+SqJSa  
Auditing Guidelines (the～)                      审计规范指南 T!ww3d  
auditing standards                             审计准则 U!\~LKfA  
audit-oriented working paper                          (审计)业务类工作底稿 jf^BEz5  
authorisation                                     授权 a_3w/9L4r  
authorisation of transaction                       交易的授权 I'E7mb<2  
availability                                         可获得性 :Dj0W8V  
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balance                                      余额；差额；平衡 ^?8/9o  
balance sheet                                    资产负债表 .nzN5FB U  
bank                                                 银行 Y X^c}t}U  
bank account                                    银行账户，银行户头 PMpq>$6b7  
bank statement                                 银行对账单 Ny^f
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barter transaction                              易货交易，以物换物交易 K6t
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basis of audit                                    审计依据 x};~8lGT>t  
basis of preparation                                (会计报表的)编制基础 q~b# ml2QS  
book of account                               账目，账簿 '9Z`y_~)G  
borrowing                                         借款，贷款，借债 pa1<=w  
branch                                              分支，分支机构，分店 L7Hv)  
brought forward                                (账户余额等的)承上年，承上期，承上页 @<{%
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budget                                              预算 Sz@z 0'  
building                                      建筑物；大楼 HWsV_VAw}  
business conditions                                  业务情况，经营情况
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business licence                               (企业等的)营业执照 w8w0:@0(  
business relation                                业务关系 >]pZ;e$  
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