[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 4mAtY m  
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审计词汇英汉对照 meL'toaJdQ  
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ability to continue as a going concern               持续经营能力 ;H=6u  
acceptability                                     可接受性，可接受程度 ; M(}fV]  
acceptable level of detection risk                     检查风险的可接受水平 c5;ROnTm  
acceptance of engagement                       接受委托 d5\1-d_uz  
accepting the engagement for the first time              首次接受委托 6)$_2G%Zq  
access to asset                                         对资产的接触 dF,FH-  
according to                                     根据，依据，依照 r&[~/m8zl  
account balance                                账户余额 ~<%cc+;`  
account for                                       对……进行会计处理，核算；解释 Esjv^* v9-  
accounting                                        会计，会计学 RFC;1+Jn  
accounting advisory serve                        会计咨询服务 GCKl[<9*  
accounting firm                                 会计师事务所 8zCAy@u  
accounting information                      会计信息，会计资料 q{hq.KZ  
accounting period                             会计期间 _:L*{=N  
accounting policies                                   会计政策 jveRiW@  
accounting professional bodies                 会计职业组织，会计职业团体 {P-PH$ E-  
accounting records                                   会计记录 ^sKXn:)  
accounting responsibility                           会计责任 W!k6qTz)  
accounting service                             会计服务
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accounting standards                                会计准则 +7^Ul6BB#K  
Accounting Standards for Business Enterprises       企业会计准则 ^ztf:'l@C  
accounting system                             会计系统 .;2!c'mT9  
accounting treatment                                会计处理 ,&=`T7i  
accuracy                                    准确性，精确性 /v{[Z &z  
additional audit procedures                      追加审计程序 %\cC]<>  
addressee                                         收件人，收信人  vt N5{C  
Administration of State-owned Assets  (the～)     国有资产管理局 ]SL&x:/-  
administrative laws and regulations                 行政法规 =oME~oB~  
adverse impact                                 不利影响，负面影响 FQFENq''B  
adverse opinion                                反对意见 8j}
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advisory group                                  咨询组，顾问组 dx}/#jMa  
agency fee                                        代理费，代理费用 qt(:bEr^6b  
aggregate                                          总计，合计为…… \bOjb\ w$  
alternation of document and record                 变造文件和记录 ?/(K7>`  
alternative audit procedures                      替代审计程序，备选审计程序 ,#T3OA!c**  
amend                                              修改，修订 .6NSt  
amortisation                                      摊销 %SGO"*_  
analytical capacity                             分析能力 PHvjsA%"
 
analytical procedures                               分析性程序 E/ZJ\@gzD  
annual financial statements                        年度会计报表，年度财务报表 <k](s  
appendix                                          附录，附表 q4i8Sp>  
applicable                                         适用的 7]%il[  
applicable laws and regulations                 适用的法规 (J&Xo.<Z-  
application systems                                  应用系统 kZ9<j+.  
apply consistently                              一贯地执行，一贯地实施 %j">&U.[  
appropriate                                       适当的，合适的； )6&\WNL-x  
征用，挪用 !&O/7ywe  
appropriate authorization                          适当的授权 S I7B6c  
appropriateness of audit evidence                    审计证据的适当性 :XSc#H4  
approval                                    批准，核准 es[5B*
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assertion                                    (会计报表上的)认定；确认 aT#{t{gkA  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 2g6_qsqi  
asset                                                 资产，财产 eC?/l*gF3  
asset restructuring                             资产重组 2^6TrZA7M6  
assignment of duties                                 职责的划分 O&w3@9KJ?  
assistant                                     助理，助理人员 GB?#1|,  
associated company                                 联属公司，联营公司 ^-GX&O
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association                                        联合，结合；协会，社团 Qz+d[%Q}x  
assumption                                       假设，假定 4~A#^5J  
at a given date                                         在某一特定时日 93IOG{OAY  
attestation                                         鉴证，公证 )8 :RiG2B  
attestation service                             鉴证服务 ~'J 
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audit adjustment                                审计调整 npcBpGL{  
audit areas                                        审计领域 .k`*$1?73x  
audit conclusion                                审计结论 Q *]`t@q  
audit effectiveness                             审计效果 5 ?~-Vv31s  
audit efficiency                                  审计效率 _MbVF>JOx  
audit engagement letter                      审计业务约定书 `qDz=,)WP  
audit evidence                                          审计证据 qTHg[sME  
audit fee                                    审计费 ZBR^[OXO  
audit files                                          审计档案 CY3\:D0I  
audit findings                                     审计中发现的事项 {]\uR-a(o  
audit implementation stage                        审计实施阶段 o+-Ge J  
audit mark                                        审计标识 Mc7<[a  
audit materiality                                 审计重要性 90iW-"l+[  
audit method                                     审计方法 U.Chf9a-  
audit objective                                         审计目标，审计目的 SKSAriS~  
audit of financial statements                      会计报表审计，财务报表审计 `s83rhs`!  
audit opinion                                     审计意见 S~rVRC"<xo  
audit period                                      被审计期间，被审计年度 s$>m0^  
audit plan                                          审计计划 9Ir~X|}\iL  
audit planning                                    编制审计计划，制定审计计划，审计计划 J)8pqa   
audit planning stage                                  审计计划阶段 )SL@>Cij  
audit procedure                                审计程序 CDW(qq-zD  
audit programme                               审计程序表，具体审计计划 df4^C->:  
audit report                                       审计报告 qa$[L@h>  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 #~URLN  
audit report with a qualified opinion                 有保留意见的审计报告 K;y\[2;}e,  
audit report with an adverse opinion                否定意见的审计报告 !| <f%UO  
audit report with dual dates                      双重日期审计报告 wAYzR$i  
audit reporting stage                                 审计报告阶段 av; (b3Lq  
audit responsibility                                   审计责任 Gj7QGIKx  
audit results                                      审计结果 I"Q9W|J_&  
audit risk                                          审计风险 1s}``1>
 
audit sampling                                          审计抽样 <Xs@ \  
audit sampling techniques                         审计抽样方法，审计抽样技术 [wy3Ld  
audit strategies                                  审计策略 TtwJ,&b  
audit summary                                         审计总结，审计小结 _N,KHxsG8B  
audit team                                         审计小组 
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audit test                                    审计测试 *M5$ h*;v  
audit trail                                          审计轨迹 W}R=  
audit work                                        审计工作 >b4YbLkI#  
audit working paper                                 审计工作底稿 KSgQ:_u4}  
audited financial statement                        审计会计报表，已审计财务报表 j |'#5H`  
Auditing Guidelines (the～)                      审计规范指南 7o965h  
auditing standards                             审计准则 R5NRCI  
audit-oriented working paper                          (审计)业务类工作底稿 `z$uw  
authorisation                                     授权 Xw*%3'  
authorisation of transaction                       交易的授权 t)oES>W1  
availability                                         可获得性 `FYtiv?G  
B ^C:{z)"h  
balance                                      余额；差额；平衡 lNh=>DPu  
balance sheet                                    资产负债表 @dE 3  
bank                                                 银行 3)C6OF>7  
bank account                                    银行账户，银行户头 K{=r.W  
bank statement                                 银行对账单 iC\rhHKQ  
barter transaction                              易货交易，以物换物交易 Z M-/n>  
basis of audit                                    审计依据 [al(>Wr9  
basis of preparation                                (会计报表的)编制基础 SrQ4y`?  
book of account                               账目，账簿 6"7:44O;G  
borrowing                                         借款，贷款，借债 5&n988gC8  
branch                                              分支，分支机构，分店 AF*ni~  
brought forward                                (账户余额等的)承上年，承上期，承上页 ,NaV ["9$  
budget                                              预算 1%SJ1oY  
building                                      建筑物；大楼 U5On-T5  
business conditions                                  业务情况，经营情况 U9@t?j_#X{  
business licence                               (企业等的)营业执照 pu2wEQ  
business relation                                业务关系 f*|8n$%  
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