[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 [hRU&z;W  
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审计词汇英汉对照 k#:2'!7G  
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ability to continue as a going concern               持续经营能力 M*pRv  
acceptability                                     可接受性，可接受程度 ( ozb%a#B  
acceptable level of detection risk                     检查风险的可接受水平 u2(eaP8d  
acceptance of engagement                       接受委托 AAUyy :  
accepting the engagement for the first time              首次接受委托 "'Z- UV  
access to asset                                         对资产的接触 iwY'4Z e  
according to                                     根据，依据，依照 B ?%L  
account balance                                账户余额 8X?>=
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account for                                       对……进行会计处理，核算；解释 PKq
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accounting                                        会计，会计学 o{-<L  
accounting advisory serve                        会计咨询服务 iz]rFNR  
accounting firm                                 会计师事务所 #Tp]^ n  
accounting information                      会计信息，会计资料 |Wj;QO$C   
accounting period                             会计期间 y~<@x.  
accounting policies                                   会计政策 AN9[G  
accounting professional bodies                 会计职业组织，会计职业团体 R UTnc  
accounting records                                   会计记录 sNU}n<J -  
accounting responsibility                           会计责任 sP$Ks#/  
accounting service                             会计服务 T,JA#Rk|1N  
accounting standards                                会计准则 g\M5:Qm   
Accounting Standards for Business Enterprises       企业会计准则 \.s`n2.w  
accounting system                             会计系统 .+K S`  
accounting treatment                                会计处理 >[a<pm!  
accuracy                                    准确性，精确性 Wf>^bFb"$  
additional audit procedures                      追加审计程序 G{ mC7@  
addressee                                         收件人，收信人 /owO@~G  
Administration of State-owned Assets  (the～)     国有资产管理局 KhM.T
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administrative laws and regulations                 行政法规 J^3H7 ]  
adverse impact                                 不利影响，负面影响 '5H4z7)  
adverse opinion                                反对意见 RB3 zHk%  
advisory group                                  咨询组，顾问组 S-Ai3) t6  
agency fee                                        代理费，代理费用 NyPd5m:  
aggregate                                          总计，合计为…… nwM)K
 
alternation of document and record                 变造文件和记录 d$;/T('  
alternative audit procedures                      替代审计程序，备选审计程序 ]7qiUdxt:  
amend                                              修改，修订 PCfo  
amortisation                                      摊销 );}t&}  
analytical capacity                             分析能力 E,*&BDW  
analytical procedures                               分析性程序 =ak7ldA=2  
annual financial statements                        年度会计报表，年度财务报表 cBEHH4U  
appendix                                          附录，附表 5 d ;|=K  
applicable                                         适用的 BgRZ<B`  
applicable laws and regulations                 适用的法规 W8aU"_  
application systems                                  应用系统 {0's~U+@  
apply consistently                              一贯地执行，一贯地实施 KAb(NZK  
appropriate                                       适当的，合适的； E`@43Nz  
征用，挪用 _ 6:ww/  
appropriate authorization                          适当的授权 FrZ]=:  
appropriateness of audit evidence                    审计证据的适当性 .2X2b<%)  
approval                                    批准，核准 68x}w Ae  
assertion                                    (会计报表上的)认定；确认 t =dO  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 }e=e",
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asset                                                 资产，财产 
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asset restructuring                             资产重组 7U:=~7GH  
assignment of duties                                 职责的划分 lfS;?~W0k  
assistant                                     助理，助理人员 n,KA&)/s  
associated company                                 联属公司，联营公司 C+l?k2  
association                                        联合，结合；协会，社团 Y%IJ8P^Y  
assumption                                       假设，假定 O{n<WQd{CY  
at a given date                                         在某一特定时日 
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attestation                                         鉴证，公证 Gc;B[/:  
attestation service                             鉴证服务 x N`T  
audit adjustment                                审计调整 c#\-%h  
audit areas                                        审计领域 |%ZpatZA5  
audit conclusion                                审计结论 dERc}oAh(  
audit effectiveness                             审计效果 |U=(b,  
audit efficiency                                  审计效率 5G?.T ?  
audit engagement letter                      审计业务约定书 Kpg:yrc['  
audit evidence                                          审计证据 VG#Q;
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audit fee                                    审计费 :dDxxrs"  
audit files                                          审计档案 aJ2H. E  
audit findings                                     审计中发现的事项 V} bM!5 H  
audit implementation stage                        审计实施阶段 0$2={s4ze  
audit mark                                        审计标识 ahp1!=Z-=  
audit materiality                                 审计重要性 2X_>vIlEm  
audit method                                     审计方法 ~hD{coVTI  
audit objective                                         审计目标，审计目的 ;E's4jWq  
audit of financial statements                      会计报表审计，财务报表审计 p\+6"28{_~  
audit opinion                                     审计意见 ^K*-G@B  
audit period                                      被审计期间，被审计年度 BE%Z\E[[m  
audit plan                                          审计计划 6_ ]8\n  
audit planning                                    编制审计计划，制定审计计划，审计计划 #>q[oie1e  
audit planning stage                                  审计计划阶段 X,Zd=
 
audit procedure                                审计程序 0P9Wy
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audit programme                               审计程序表，具体审计计划 ;o >WXw  
audit report                                       审计报告 CZfE |T~  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 l"L+e!B~  
audit report with a qualified opinion                 有保留意见的审计报告 ji##$xC  
audit report with an adverse opinion                否定意见的审计报告 RHXvee55  
audit report with dual dates                      双重日期审计报告 ]BfR.,,  
audit reporting stage                                 审计报告阶段 kJeu40o N  
audit responsibility                                   审计责任 %Qd3BZ  
audit results                                      审计结果 bs:QG1*.  
audit risk                                          审计风险 f+^c@0que  
audit sampling                                          审计抽样 qvTJ>FILT  
audit sampling techniques                         审计抽样方法，审计抽样技术 ._ih$=   
audit strategies                                  审计策略 
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audit summary                                         审计总结，审计小结 `5<1EGJsD  
audit team                                         审计小组 R.UumBM  
audit test                                    审计测试 xSOoIsL[  
audit trail                                          审计轨迹 H%~ Q?4  
audit work                                        审计工作 Yhk6Uog{ 4  
audit working paper                                 审计工作底稿 Hir(6Bt  
audited financial statement                        审计会计报表，已审计财务报表 +_-Y`O!Q  
Auditing Guidelines (the～)                      审计规范指南 )"-fHW+fy  
auditing standards                             审计准则 q]+)c2M  
audit-oriented working paper                          (审计)业务类工作底稿 zP|*(*  
authorisation                                     授权 [,nfAY  
authorisation of transaction                       交易的授权 :H3(w|T/  
availability                                         可获得性 44<v9uSK  
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balance                                      余额；差额；平衡 IrUi Eq  
balance sheet                                    资产负债表 H8<m9zDvl  
bank                                                 银行 hy=u}^F.C  
bank account                                    银行账户，银行户头 4[x A- \  
bank statement                                 银行对账单 X{s/``n  
barter transaction                              易货交易，以物换物交易 J5-rp|  
basis of audit                                    审计依据 &]*|6cR$E  
basis of preparation                                (会计报表的)编制基础 Hp*gv/0  
book of account                               账目，账簿 -Y2 &A$cM  
borrowing                                         借款，贷款，借债 -sx-7LKi  
branch                                              分支，分支机构，分店 {NY]L==H  
brought forward                                (账户余额等的)承上年，承上期，承上页 <]c#)xg  
budget                                              预算 !4L#$VG  
building                                      建筑物；大楼 6yp+h  
business conditions                                  业务情况，经营情况 #a.\P.{L  
business licence                               (企业等的)营业执照 CHg]Ul  
business relation                                业务关系 { $X X  
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