[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 rOQ@(aUAZ  
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审计词汇英汉对照 1Q"w)Ta  
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ability to continue as a going concern               持续经营能力 .RFijr  
acceptability                                     可接受性，可接受程度 kDI(Y=Fg  
acceptable level of detection risk                     检查风险的可接受水平 ,rj_P  
acceptance of engagement                       接受委托 uJ<nW%}  
accepting the engagement for the first time              首次接受委托 p xP,cS  
access to asset                                         对资产的接触 ,{==f7|w  
according to                                     根据，依据，依照 2f
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account balance                                账户余额 Br^4N9  
account for                                       对……进行会计处理，核算；解释 *W,tq(%tQ  
accounting                                        会计，会计学 jo-jPYH T  
accounting advisory serve                        会计咨询服务 \) DJo  
accounting firm                                 会计师事务所 0,$eiY)u$  
accounting information                      会计信息，会计资料 lZ]x #v  
accounting period                             会计期间 NwPGH=V  
accounting policies                                   会计政策 ]."
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accounting professional bodies                 会计职业组织，会计职业团体 Y3@\uM`2#  
accounting records                                   会计记录 Ua0fs|t1v  
accounting responsibility                           会计责任 _RI`I}&9Z  
accounting service                             会计服务 q)0?aL  
accounting standards                                会计准则 &Ui*w%  
Accounting Standards for Business Enterprises       企业会计准则 wJ#fmQXKJ5  
accounting system                             会计系统 !bs{/?  
accounting treatment                                会计处理 \yt-_W=
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accuracy                                    准确性，精确性 RhwqAok|lj  
additional audit procedures                      追加审计程序 yF2|w=!  
addressee                                         收件人，收信人 `w/:o$&  
Administration of State-owned Assets  (the～)     国有资产管理局 v:/+OzY  
administrative laws and regulations                 行政法规 tuH8!.  
adverse impact                                 不利影响，负面影响 r\nKJdh;ka  
adverse opinion                                反对意见 (=#[om(A  
advisory group                                  咨询组，顾问组  uP|Py.+  
agency fee                                        代理费，代理费用 ,liFo.kT8%  
aggregate                                          总计，合计为…… .U}"ONd9e  
alternation of document and record                 变造文件和记录 .Ukejx  
alternative audit procedures                      替代审计程序，备选审计程序 v C,53g  
amend                                              修改，修订 t6-He~  
amortisation                                      摊销 <X@XbM  
analytical capacity                             分析能力 Ck a
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analytical procedures                               分析性程序 M
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annual financial statements                        年度会计报表，年度财务报表 Fu0"Asxce  
appendix                                          附录，附表 st~ 1[in  
applicable                                         适用的 j"G1D-S:  
applicable laws and regulations                 适用的法规 0_nY70B  
application systems                                  应用系统 Dsq_}6 l{  
apply consistently                              一贯地执行，一贯地实施 aC$-riP,?'  
appropriate                                       适当的，合适的； j}P x
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征用，挪用 R`M>w MLH  
appropriate authorization                          适当的授权 Gg'sgn   
appropriateness of audit evidence                    审计证据的适当性 p@B/S(Xi  
approval                                    批准，核准 f@JMDJ  
assertion                                    (会计报表上的)认定；确认 yC%zX}5  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 k55s-%Ayr  
asset                                                 资产，财产 {jyI7r#X  
asset restructuring                             资产重组 $y%X#:eLJ  
assignment of duties                                 职责的划分 TpnJm%9`)t  
assistant                                     助理，助理人员 pF0sXvWGG  
associated company                                 联属公司，联营公司 M$Sq3m`{!  
association                                        联合，结合；协会，社团 )y~FeKh  
assumption                                       假设，假定 8w,+Y]X<P[  
at a given date                                         在某一特定时日 VTS7K2lBvX  
attestation                                         鉴证，公证 9)c{L<o}T  
attestation service                             鉴证服务 u.\F Na  
audit adjustment                                审计调整 LWH(bs9U  
audit areas                                        审计领域 7TDt2:;]  
audit conclusion                                审计结论 n8h1SlK08  
audit effectiveness                             审计效果 hY*ylzr83  
audit efficiency                                  审计效率 `.oWmBey\  
audit engagement letter                      审计业务约定书 Tt;h?  
audit evidence                                          审计证据 g+(Cs  
audit fee                                    审计费 {@1;kG  
audit files                                          审计档案 7hV9nu
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audit findings                                     审计中发现的事项 JAt$WW{  
audit implementation stage                        审计实施阶段 :?uUh  
audit mark                                        审计标识 dUt$kB  
audit materiality                                 审计重要性 11"- taWj  
audit method                                     审计方法 5Z8Zb.  
audit objective                                         审计目标，审计目的 X283.?  
audit of financial statements                      会计报表审计，财务报表审计 :Xe,=M(l~  
audit opinion                                     审计意见 9F~e^v]zp  
audit period                                      被审计期间，被审计年度 Bqcih$`BVU  
audit plan                                          审计计划 k4n4BL  
audit planning                                    编制审计计划，制定审计计划，审计计划 Gy;>.:n  
audit planning stage                                  审计计划阶段 vJ +sdG  
audit procedure                                审计程序 %|
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audit programme                               审计程序表，具体审计计划 `EBI$;!  
audit report                                       审计报告 0f_+h %%=  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 3t4
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audit report with a qualified opinion                 有保留意见的审计报告 i`nmA-Zj[  
audit report with an adverse opinion                否定意见的审计报告 yr;~M {{4  
audit report with dual dates                      双重日期审计报告 V yOuw9  
audit reporting stage                                 审计报告阶段 ul@swp
 
audit responsibility                                   审计责任 0 _n Pq  
audit results                                      审计结果 54lU~ "  
audit risk                                          审计风险 kA.U2  
audit sampling                                          审计抽样 XBr-UjQ  
audit sampling techniques                         审计抽样方法，审计抽样技术 {/)q=  
audit strategies                                  审计策略 v3*y43  
audit summary                                         审计总结，审计小结 k4C3SI*`4  
audit team                                         审计小组 B5A/Iv)2  
audit test                                    审计测试 S3?B l'  
audit trail                                          审计轨迹 =%)Y, )"  
audit work                                        审计工作 -n:
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audit working paper                                 审计工作底稿 a<NZC  
audited financial statement                        审计会计报表，已审计财务报表 [ pe{,lp  
Auditing Guidelines (the～)                      审计规范指南 }OsAO  
auditing standards                             审计准则 ?lPn{oB9"  
audit-oriented working paper                          (审计)业务类工作底稿 x]Pp|rHj  
authorisation                                     授权 *HONA>u   
authorisation of transaction                       交易的授权 "y9]>9:$-  
availability                                         可获得性 >iV2>o_  
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balance                                      余额；差额；平衡 3|0wD
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balance sheet                                    资产负债表 0X<U.Sxn  
bank                                                 银行 ymW? <\AD,  
bank account                                    银行账户，银行户头 PY@BgL=/  
bank statement                                 银行对账单 '% if< /  
barter transaction                              易货交易，以物换物交易 "!B\c9q
 
basis of audit                                    审计依据 YD,<]q%  
basis of preparation                                (会计报表的)编制基础 =.]{OT  
book of account                               账目，账簿 .O&[9`"'  
borrowing                                         借款，贷款，借债 }3/|;0j$  
branch                                              分支，分支机构，分店 9 >"}||))  
brought forward                                (账户余额等的)承上年，承上期，承上页 O9P4r*prA  
budget                                              预算 4g) $(5jI}  
building                                      建筑物；大楼 YM,UM>  
business conditions                                  业务情况，经营情况 m2\[L/W]  
business licence                               (企业等的)营业执照 {rzvZ0-j}  
business relation                                业务关系 Sw.Kl 0M  
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