[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 um4yF*3b9  
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ability to continue as a going concern               持续经营能力 LUC4=kk4  
acceptability                                     可接受性，可接受程度 -TM0]{  
acceptable level of detection risk                     检查风险的可接受水平 } p&&_?  
acceptance of engagement                       接受委托 RAG3o-  
accepting the engagement for the first time              首次接受委托  &jsVw)Ue  
access to asset                                         对资产的接触 :E>HE,1b+  
according to                                     根据，依据，依照 COW}o~3-4  
account balance                                账户余额 O [i#9)  
account for                                       对……进行会计处理，核算；解释 -[6z 1"*  
accounting                                        会计，会计学 u86"Y^d#  
accounting advisory serve                        会计咨询服务 %n h
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accounting firm                                 会计师事务所 \>CYC|  
accounting information                      会计信息，会计资料 Xlb0/T<g!  
accounting period                             会计期间 ,Fi>p0bz  
accounting policies                                   会计政策 N5i+3&  
accounting professional bodies                 会计职业组织，会计职业团体 AwslWkd=  
accounting records                                   会计记录 w:?oTuw  
accounting responsibility                           会计责任 2I&o69x?  
accounting service                             会计服务 +"8,Mh  
accounting standards                                会计准则 9A,^c;  
Accounting Standards for Business Enterprises       企业会计准则 Zf'TJ`S  
accounting system                             会计系统 Sqo :-  
accounting treatment                                会计处理 c05%iv  
accuracy                                    准确性，精确性 (;
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additional audit procedures                      追加审计程序 gFHTG   
addressee                                         收件人，收信人 TZ2=O<Kj  
Administration of State-owned Assets  (the～)     国有资产管理局 -u?S=h}  
administrative laws and regulations                 行政法规 Kt"BE j  
adverse impact                                 不利影响，负面影响 GKoK7qH\J  
adverse opinion                                反对意见 {%IExPJ  
advisory group                                  咨询组，顾问组 nS&3?lx9_  
agency fee                                        代理费，代理费用 LxpuhvIO  
aggregate                                          总计，合计为…… u%/goxA  
alternation of document and record                 变造文件和记录 h=(DX5:A  
alternative audit procedures                      替代审计程序，备选审计程序 (iR ide  
amend                                              修改，修订 RB+N IoQQ|  
amortisation                                      摊销 2Sh  
analytical capacity                             分析能力 O9g{ +e`  
analytical procedures                               分析性程序 dw TMq*e  
annual financial statements                        年度会计报表，年度财务报表 4"xPr[=iG  
appendix                                          附录，附表 L3n_ 5
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applicable                                         适用的 kI:}| _  
applicable laws and regulations                 适用的法规 u-tQ9ioKC  
application systems                                  应用系统 [-)r5Dsdq  
apply consistently                              一贯地执行，一贯地实施 Z7RiPSdxp  
appropriate                                       适当的，合适的； +
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征用，挪用 Q4*fc^?u  
appropriate authorization                          适当的授权 VMCLHpSfW  
appropriateness of audit evidence                    审计证据的适当性 i:Zm*+Gi  
approval                                    批准，核准 )=-0M9e.{  
assertion                                    (会计报表上的)认定；确认 #(1j#\  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 6< $Odd
 
asset                                                 资产，财产 !>>f(t4  
asset restructuring                             资产重组 Qu7 T[<  
assignment of duties                                 职责的划分 H6&J;yT}  
assistant                                     助理，助理人员 !vk|<P1  
associated company                                 联属公司，联营公司 7{xh8#m  
association                                        联合，结合；协会，社团 v*9<c{a  
assumption                                       假设，假定 6<'21  
at a given date                                         在某一特定时日 *FmTy|  
attestation                                         鉴证，公证 aM{xdTYaU  
attestation service                             鉴证服务 =L C:SFzF  
audit adjustment                                审计调整 gt/zpiKmV  
audit areas                                        审计领域 Dc+'<"  
audit conclusion                                审计结论 9JWa$iBH@  
audit effectiveness                             审计效果 @fa@s-wb  
audit efficiency                                  审计效率 QjC22lW-  
audit engagement letter                      审计业务约定书 b
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audit evidence                                          审计证据 #^4,GLIM  
audit fee                                    审计费  y2+p1  
audit files                                          审计档案 '(dz"PL
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audit findings                                     审计中发现的事项 bcAvM;  
audit implementation stage                        审计实施阶段 (%U@3._  
audit mark                                        审计标识 1]}#
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audit materiality                                 审计重要性 TO-nD>  
audit method                                     审计方法 Nx-uQ^e*1  
audit objective                                         审计目标，审计目的 cW{1 Pz^_  
audit of financial statements                      会计报表审计，财务报表审计 tw(JZDc  
audit opinion                                     审计意见 NNF>Xa`9,  
audit period                                      被审计期间，被审计年度 ]IL;`>Gp  
audit plan                                          审计计划 l$YC/bP  
audit planning                                    编制审计计划，制定审计计划，审计计划 W,K%c=  
audit planning stage                                  审计计划阶段 H
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audit procedure                                审计程序 YOrrkbJ(  
audit programme                               审计程序表，具体审计计划 8kbY+W%n  
audit report                                       审计报告 ^::E
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audit report with a disclaimer of opinion           拒绝表示意见审计报告 <HRBMSR+  
audit report with a qualified opinion                 有保留意见的审计报告 Qjnd6uv{I  
audit report with an adverse opinion                否定意见的审计报告 k2xHH$+{#=  
audit report with dual dates                      双重日期审计报告 jM&r{^(  
audit reporting stage                                 审计报告阶段 5P .qXA"D  
audit responsibility                                   审计责任 ZlHDi!T  
audit results                                      审计结果 RI
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audit risk                                          审计风险 Uh'#izm[l  
audit sampling                                          审计抽样 IQ!\w-  
audit sampling techniques                         审计抽样方法，审计抽样技术 5'Q|EIL  
audit strategies                                  审计策略 )~V4+*<  
audit summary                                         审计总结，审计小结 fRfn2jA)d  
audit team                                         审计小组 !J=sk4T  
audit test                                    审计测试 St<mDTi  
audit trail                                          审计轨迹 a"av#Y  
audit work                                        审计工作 m{7^EF  
audit working paper                                 审计工作底稿 0oh]61gC  
audited financial statement                        审计会计报表，已审计财务报表 r|*&GHo L  
Auditing Guidelines (the～)                      审计规范指南 @vMA=v7a  
auditing standards                             审计准则 2..,Sk  
audit-oriented working paper                          (审计)业务类工作底稿 N-g8}03  
authorisation                                     授权 BI:k
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authorisation of transaction                       交易的授权 f""`cdqAOh  
availability                                         可获得性 g}f9dB,F  
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balance                                      余额；差额；平衡 a,Gx
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balance sheet                                    资产负债表 ?+c`]gO7N  
bank                                                 银行 `funE:>,  
bank account                                    银行账户，银行户头 hfcIvs/!  
bank statement                                 银行对账单 !vn1v) 6  
barter transaction                              易货交易，以物换物交易 7n o5b] \  
basis of audit                                    审计依据 SI_iI71  
basis of preparation                                (会计报表的)编制基础 }YOL"<,:o  
book of account                               账目，账簿 ?%O3Oi Xz  
borrowing                                         借款，贷款，借债 3jogD  
branch                                              分支，分支机构，分店 ,&Wn [G<2  
brought forward                                (账户余额等的)承上年，承上期，承上页 ]MtFf6&  
budget                                              预算 @=5qT]%U3J  
building                                      建筑物；大楼 B$KwkhMe  
business conditions                                  业务情况，经营情况 y[@\j9Hq  
business licence                               (企业等的)营业执照 D^U: ih  
business relation                                业务关系 =N);v\ Q$!  
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