[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 fa#xEWaFr  
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审计词汇英汉对照 (S~|hk^  
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ability to continue as a going concern               持续经营能力 9G)Sjn`AQ  
acceptability                                     可接受性，可接受程度 8S;]]*cD~  
acceptable level of detection risk                     检查风险的可接受水平 ~pM\]OC  
acceptance of engagement                       接受委托 FFE IsB"9  
accepting the engagement for the first time              首次接受委托 SCbN(OBN!  
access to asset                                         对资产的接触 aDJ\%  
according to                                     根据，依据，依照 c;\}R#  
account balance                                账户余额 c,WRgXL  
account for                                       对……进行会计处理，核算；解释 pUs:r0B  
accounting                                        会计，会计学 GE+%V7  
accounting advisory serve                        会计咨询服务 tnx
)_f  
accounting firm                                 会计师事务所 &{#4^.Q  
accounting information                      会计信息，会计资料 {\tHS+]  
accounting period                             会计期间 HK~uu5j  
accounting policies                                   会计政策 B(}u:[ b^S  
accounting professional bodies                 会计职业组织，会计职业团体 X6_m&~}15  
accounting records                                   会计记录 z'cK,psq(  
accounting responsibility                           会计责任 h@nNm30i  
accounting service                             会计服务 ?sF<L/P0 F  
accounting standards                                会计准则 45cMG~]p  
Accounting Standards for Business Enterprises       企业会计准则 8Lm}x _  
accounting system                             会计系统 I%dFVt@  
accounting treatment                                会计处理 8)(<U/  
accuracy                                    准确性，精确性 *Q=3 v  
additional audit procedures                      追加审计程序 )ESF)aKMiz  
addressee                                         收件人，收信人 \Qa6mt2h  
Administration of State-owned Assets  (the～)     国有资产管理局 vIk;x
  
administrative laws and regulations                 行政法规 \Qp #utC0s  
adverse impact                                 不利影响，负面影响 GyE-fB4C  
adverse opinion                                反对意见 [Tha j  
advisory group                                  咨询组，顾问组 =M]f
7lJ  
agency fee                                        代理费，代理费用 $`J'Y>`  
aggregate                                          总计，合计为…… 2LpJxV  
alternation of document and record                 变造文件和记录 y1DP`Ro  
alternative audit procedures                      替代审计程序，备选审计程序 #
N`~.96  
amend                                              修改，修订 )"j)9RQ}  
amortisation                                      摊销 ],rtSUO  
analytical capacity                             分析能力 3`9H  
analytical procedures                               分析性程序 XqD/~_z;  
annual financial statements                        年度会计报表，年度财务报表 Q}G'=Q]Juz  
appendix                                          附录，附表 Nr.maucny  
applicable                                         适用的 '\[o>n2  
applicable laws and regulations                 适用的法规 oH/6  
application systems                                  应用系统 +8+@Az[e0  
apply consistently                              一贯地执行，一贯地实施 "^
A4!.  
appropriate                                       适当的，合适的； #q2c VN1  
征用，挪用 +J`EB
oIo  
appropriate authorization                          适当的授权 'qRK6}"T  
appropriateness of audit evidence                    审计证据的适当性 bv&A)h"S  
approval                                    批准，核准 >
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assertion                                    (会计报表上的)认定；确认 x Bn+-V  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 2t h\%  
asset                                                 资产，财产 !f~ =p
 
asset restructuring                             资产重组 -i``yf?P  
assignment of duties                                 职责的划分 wRwTN"Yg  
assistant                                     助理，助理人员 /rsr|`#  
associated company                                 联属公司，联营公司 F<8Rr#Z  
association                                        联合，结合；协会，社团 &m=Xg(G~c  
assumption                                       假设，假定 TV$Pl[m  
at a given date                                         在某一特定时日 8nOMyNpy~M  
attestation                                         鉴证，公证 $+` YP  
attestation service                             鉴证服务 &h=O;?dO  
audit adjustment                                审计调整 #*^vd{fl  
audit areas                                        审计领域 )+]8T6~ N  
audit conclusion                                审计结论 hQ!slO  
audit effectiveness                             审计效果 Pkx*1.uo  
audit efficiency                                  审计效率 ]w!gv /;  
audit engagement letter                      审计业务约定书 x <^vJ1  
audit evidence                                          审计证据 & [)1LRt_  
audit fee                                    审计费 qx0RCP /s  
audit files                                          审计档案 w*.q t<rH)  
audit findings                                     审计中发现的事项 vJ*IUy  
audit implementation stage                        审计实施阶段 Z5aU7  
audit mark                                        审计标识 9W$d'IA  
audit materiality                                 审计重要性 )zK`*Fa az  
audit method                                     审计方法 =ogzq.+|  
audit objective                                         审计目标，审计目的 fuM+{1}/E  
audit of financial statements                      会计报表审计，财务报表审计 %GUu{n<6  
audit opinion                                     审计意见 Uf^zA/33  
audit period                                      被审计期间，被审计年度
i_OoR"J%  
audit plan                                          审计计划 ]^,<Ez  
audit planning                                    编制审计计划，制定审计计划，审计计划 @=o1q=5@8  
audit planning stage                                  审计计划阶段 HC,YmO:df"  
audit procedure                                审计程序 ..yuEA  
audit programme                               审计程序表，具体审计计划 $YvT* T$_  
audit report                                       审计报告 eto3dJ!R  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 tqLn
A  
audit report with a qualified opinion                 有保留意见的审计报告 6Q]c]cCu  
audit report with an adverse opinion                否定意见的审计报告 T:+%3+;a  
audit report with dual dates                      双重日期审计报告 ]=v_u9;  
audit reporting stage                                 审计报告阶段 V$u~}]z  
audit responsibility                                   审计责任
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audit results                                      审计结果 ~@ZdO+n?  
audit risk                                          审计风险 f(.@]eu X  
audit sampling                                          审计抽样 \-kX-Tq  
audit sampling techniques                         审计抽样方法，审计抽样技术 =w HU*mK  
audit strategies                                  审计策略 0raVC=[  
audit summary                                         审计总结，审计小结 f sa   
audit team                                         审计小组 &0*l=!:G^  
audit test                                    审计测试 0-~Y[X"9.  
audit trail                                          审计轨迹 J_tj9 +r^  
audit work                                        审计工作 t ZUZNKODW  
audit working paper                                 审计工作底稿 &wRdUIc  
audited financial statement                        审计会计报表，已审计财务报表 ZN!OM)@:!  
Auditing Guidelines (the～)                      审计规范指南 0'!v
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auditing standards                             审计准则 )5Yv7x(K  
audit-oriented working paper                          (审计)业务类工作底稿 )'8DK$.  
authorisation                                     授权 :A35?9E?  
authorisation of transaction                       交易的授权 yoTbIQ  
availability                                         可获得性 BcaMeb-Z  
B )|`eCzCB  
balance                                      余额；差额；平衡 o)'u%m  
balance sheet                                    资产负债表 BCB"&:}  
bank                                                 银行 LO@.aJpp  
bank account                                    银行账户，银行户头 Q!/<=95E  
bank statement                                 银行对账单 ,2mnjq/*Z  
barter transaction                              易货交易，以物换物交易 $,ev <4I&  
basis of audit                                    审计依据 lcgT9m#  
basis of preparation                                (会计报表的)编制基础 MdK!Y  
book of account                               账目，账簿 9`}Wp2  
borrowing                                         借款，贷款，借债 @AUx%:}0Y:  
branch                                              分支，分支机构，分店 !=C4=xv  
brought forward                                (账户余额等的)承上年，承上期，承上页 fq/F |c  
budget                                              预算 iorKS+w"  
building                                      建筑物；大楼 ^,zE Nqg7  
business conditions                                  业务情况，经营情况 BQ
WEC,*N  
business licence                               (企业等的)营业执照 .#R\t 7m%  
business relation                                业务关系 K7}EL|Kx  
KNU/Kc#  

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