[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 *$-X&.h[  
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审计词汇英汉对照 <n]PD;.4  
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ability to continue as a going concern               持续经营能力 SK'h!Ye5Z  
acceptability                                     可接受性，可接受程度 Lo!hyQ)  
acceptable level of detection risk                     检查风险的可接受水平 ?PMbbqa0  
acceptance of engagement                       接受委托 !9_(y~g{N  
accepting the engagement for the first time              首次接受委托 =b:XL#VA  
access to asset                                         对资产的接触 }-Mg&~e`  
according to                                     根据，依据，依照 &=kv69v  
account balance                                账户余额 F6[F~^9D  
account for                                       对……进行会计处理，核算；解释 d'ZNp2L  
accounting                                        会计，会计学 j@z IJ  
accounting advisory serve                        会计咨询服务 K$h\<_V  
accounting firm                                 会计师事务所 ?QT6q]|d0+  
accounting information                      会计信息，会计资料 z eT`kZ  
accounting period                             会计期间 J@I>m N1\  
accounting policies                                   会计政策 Q*>)W{H&)  
accounting professional bodies                 会计职业组织，会计职业团体 _Pqq*  
accounting records                                   会计记录 3Vc}Q'&Y  
accounting responsibility                           会计责任 6Bjo9,L  
accounting service                             会计服务 )xV37]  
accounting standards                                会计准则 <N=k&\  
Accounting Standards for Business Enterprises       企业会计准则 y ;[~(Yg[  
accounting system                             会计系统 ZgxB7zl//  
accounting treatment                                会计处理 Ldz]FB|  
accuracy                                    准确性，精确性 5U475&  
additional audit procedures                      追加审计程序 ~k?rP}>0  
addressee                                         收件人，收信人 fasWb&~z  
Administration of State-owned Assets  (the～)     国有资产管理局 kPs?  
administrative laws and regulations                 行政法规 xyGwYv>*KO  
adverse impact                                 不利影响，负面影响 Th9V8Rg+E  
adverse opinion                                反对意见 ZDFq=)0C  
advisory group                                  咨询组，顾问组 QLO;D)fC  
agency fee                                        代理费，代理费用 R<&Euph  
aggregate                                          总计，合计为…… I </P_:4G  
alternation of document and record                 变造文件和记录 6AAvsu:  
alternative audit procedures                      替代审计程序，备选审计程序 d,(y$V+  
amend                                              修改，修订 c]|vg=W  
amortisation                                      摊销  9BtGzI\  
analytical capacity                             分析能力  lrv-[}}  
analytical procedures                               分析性程序 ^}-l["u`  
annual financial statements                        年度会计报表，年度财务报表 DPzW,
aIgv  
appendix                                          附录，附表 FQ<x(&/NF  
applicable                                         适用的 lw9jk`7^  
applicable laws and regulations                 适用的法规 t`K9K"|k  
application systems                                  应用系统 Zt3sU_  
apply consistently                              一贯地执行，一贯地实施 eA!Z7  '  
appropriate                                       适当的，合适的； (WT\
HR  
征用，挪用 EE 1D>I  
appropriate authorization                          适当的授权 $?P I>9g!  
appropriateness of audit evidence                    审计证据的适当性 XZ |L D#  
approval                                    批准，核准 <=7nTcO~  
assertion                                    (会计报表上的)认定；确认 ; CCg]hX  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 ZwMVFC-d  
asset                                                 资产，财产 tw$EwNI[  
asset restructuring                             资产重组 9xK>fM&u  
assignment of duties                                 职责的划分 {zcG%b WJ  
assistant                                     助理，助理人员 L}*o8l`  
associated company                                 联属公司，联营公司 JI!1 .]&  
association                                        联合，结合；协会，社团 0(y*EJA$  
assumption                                       假设，假定 r*`e%`HU   
at a given date                                         在某一特定时日 ^@V*:n^  
attestation                                         鉴证，公证 ,/+Mp  
attestation service                             鉴证服务 }+KM"+@$<  
audit adjustment                                审计调整 ElW\;C:K*  
audit areas                                        审计领域 |URfw5Hm  
audit conclusion                                审计结论 $\P/ %eP  
audit effectiveness                             审计效果 aH6j,R%  
audit efficiency                                  审计效率 arm_SyL0  
audit engagement letter                      审计业务约定书 ]eGa_Ld  
audit evidence                                          审计证据 -w"I  
audit fee                                    审计费 %Y
ZCdS  
audit files                                          审计档案 b /UXO$_~-  
audit findings                                     审计中发现的事项 A5Jadz~  
audit implementation stage                        审计实施阶段 Y5GN7.  
audit mark                                        审计标识 }'P|A  
audit materiality                                 审计重要性 #a}w&O";  
audit method                                     审计方法 jv~#'=T'  
audit objective                                         审计目标，审计目的 j-1V,V=  
audit of financial statements                      会计报表审计，财务报表审计 1/ 9*c *w  
audit opinion                                     审计意见 j_rO_m<8  
audit period                                      被审计期间，被审计年度 @:zC!dR)G  
audit plan                                          审计计划 jo"nK,r  
audit planning                                    编制审计计划，制定审计计划，审计计划 l\{Qnb(  
audit planning stage                                  审计计划阶段 "Y+VNS  
audit procedure                                审计程序 E^rBs2;9
  
audit programme                               审计程序表，具体审计计划 _E?tVx.6  
audit report                                       审计报告
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audit report with a disclaimer of opinion           拒绝表示意见审计报告 epnZGz,A  
audit report with a qualified opinion                 有保留意见的审计报告 )isS^O$qH  
audit report with an adverse opinion                否定意见的审计报告 HAO-|=c4  
audit report with dual dates                      双重日期审计报告 c/K#W$ l  
audit reporting stage                                 审计报告阶段 t[!,puZc#  
audit responsibility                                   审计责任 B@-\. m  
audit results                                      审计结果 zRjbEL  
audit risk                                          审计风险 @M\JzV4 A[  
audit sampling                                          审计抽样 U[pHT _U  
audit sampling techniques                         审计抽样方法，审计抽样技术 }` 3-  
audit strategies                                  审计策略 PJB_"?NTTC  
audit summary                                         审计总结，审计小结 k
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audit team                                         审计小组 c_
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audit test                                    审计测试 hXI[FICQU{  
audit trail                                          审计轨迹 ZiR}S  
audit work                                        审计工作 HCOsVTl,  
audit working paper                                 审计工作底稿 H,KH}25  
audited financial statement                        审计会计报表，已审计财务报表 Q+Nnj(AQY  
Auditing Guidelines (the～)                      审计规范指南 ]CP5s5  
auditing standards                             审计准则 l#cVQ_^"  
audit-oriented working paper                          (审计)业务类工作底稿 &G%AQpDW5  
authorisation                                     授权 ;0WAfu}#H  
authorisation of transaction                       交易的授权 ,$Fh^KNo]  
availability                                         可获得性 auN
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balance                                      余额；差额；平衡 -!+i ^r
 
balance sheet                                    资产负债表 <IR@/b!,  
bank                                                 银行 waC i9  
bank account                                    银行账户，银行户头 2f:hz  
bank statement                                 银行对账单 ~W>{Dd(J_  
barter transaction                              易货交易，以物换物交易 0i[t[_sce  
basis of audit                                    审计依据 FiQ&g*=|  
basis of preparation                                (会计报表的)编制基础 1W*Qc_5 v1  
book of account                               账目，账簿 6T4"m  
borrowing                                         借款，贷款，借债 S3x^#83  
branch                                              分支，分支机构，分店 `GqF/?i  
brought forward                                (账户余额等的)承上年，承上期，承上页 MkVv5C  
budget                                              预算 n2*Ua/J-8  
building                                      建筑物；大楼
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business conditions                                  业务情况，经营情况 ,eebO~7vB  
business licence                               (企业等的)营业执照 rs4:jS
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business relation                                业务关系 w#9.U7@.  
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