[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 `l@[8H%aw  
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审计词汇英汉对照 @*q WV*$h  
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ability to continue as a going concern               持续经营能力 V&vU her0  
acceptability                                     可接受性，可接受程度 \]GO*]CaV  
acceptable level of detection risk                     检查风险的可接受水平 GY<E
rS)2  
acceptance of engagement                       接受委托 ~ ui/Qf2|  
accepting the engagement for the first time              首次接受委托 <HM\ZDo@P  
access to asset                                         对资产的接触 Af1izS3  
according to                                     根据，依据，依照 E@TX>M-&  
account balance                                账户余额 R5 47  
account for                                       对……进行会计处理，核算；解释 ,/6V^K  
accounting                                        会计，会计学 xEQ2iCeC  
accounting advisory serve                        会计咨询服务 gP8Fe =]  
accounting firm                                 会计师事务所 ;tTM3W-h  
accounting information                      会计信息，会计资料 EJ{Z0R{{  
accounting period                             会计期间 '<~ rV  
accounting policies                                   会计政策 =Xze) .g  
accounting professional bodies                 会计职业组织，会计职业团体 &i"33.#]  
accounting records                                   会计记录 UfjLNe}wA  
accounting responsibility                           会计责任 NCYN .@J  
accounting service                             会计服务 E9pKR+P  
accounting standards                                会计准则 T
Ez)d=  
Accounting Standards for Business Enterprises       企业会计准则 2Fi>nJ  
accounting system                             会计系统 D 7 l&L  
accounting treatment                                会计处理 5MV4N
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accuracy                                    准确性，精确性 p 7IJ3YY  
additional audit procedures                      追加审计程序 ##d\|r  
addressee                                         收件人，收信人 mN+~fuh  
Administration of State-owned Assets  (the～)     国有资产管理局 f gI.q  
administrative laws and regulations                 行政法规 iz]Vb{5n%  
adverse impact                                 不利影响，负面影响  v'i"Q  
adverse opinion                                反对意见 [
M_pf2Y  
advisory group                                  咨询组，顾问组 #<f}.P.Uc  
agency fee                                        代理费，代理费用 -v?,{ ?$0  
aggregate                                          总计，合计为…… J7$1+|"  
alternation of document and record                 变造文件和记录 MuB8gSu  
alternative audit procedures                      替代审计程序，备选审计程序 RrKAgw  
amend                                              修改，修订 QT{$2 7;  
amortisation                                      摊销 nN>D=a"&F  
analytical capacity                             分析能力 o/buU{)y  
analytical procedures                               分析性程序 '7o
'u]  
annual financial statements                        年度会计报表，年度财务报表 IrQ8t!   
appendix                                          附录，附表 .O @ bX)  
applicable                                         适用的 MbLG8T:y  
applicable laws and regulations                 适用的法规 1<A+.W  
application systems                                  应用系统 Gir_.yc/  
apply consistently                              一贯地执行，一贯地实施 >0)E\_ u  
appropriate                                       适当的，合适的； @z"Zj 3ti  
征用，挪用 >C"cv^%c  
appropriate authorization                          适当的授权 h9
5C4jBE  
appropriateness of audit evidence                    审计证据的适当性 &:=   
approval                                    批准，核准 Ht? u{\p@  
assertion                                    (会计报表上的)认定；确认 heoOOP(#  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 !OWVOq8  
asset                                                 资产，财产 EceZ1b  
asset restructuring                             资产重组 ?2[=llS4  
assignment of duties                                 职责的划分 :Q 2\3  
assistant                                     助理，助理人员 Z)'jn8?P  
associated company                                 联属公司，联营公司 Y<3s_  
association                                        联合，结合；协会，社团 ASY 
uZ  
assumption                                       假设，假定 -cyJjLL*  
at a given date                                         在某一特定时日 %8/G
s u;  
attestation                                         鉴证，公证 St,IWOmq"  
attestation service                             鉴证服务 A}C&WT~  
audit adjustment                                审计调整 S#0y\  
audit areas                                        审计领域 toPA@V  
audit conclusion                                审计结论 XOa<R  
audit effectiveness                             审计效果 ?I}jsm1)  
audit efficiency                                  审计效率 yd"|HHx  
audit engagement letter                      审计业务约定书 [?Y u3E\  
audit evidence                                          审计证据 j{VxB  
audit fee                                    审计费 a8M.EFa:  
audit files                                          审计档案 *{W5QEa  
audit findings                                     审计中发现的事项 j)Kk:BFFY
 
audit implementation stage                        审计实施阶段 Dn$zwksSs  
audit mark                                        审计标识 ^T'+dGU`  
audit materiality                                 审计重要性 W zgzI/  
audit method                                     审计方法 [ /*$?PXt  
audit objective                                         审计目标，审计目的 mhJ>5z  
audit of financial statements                      会计报表审计，财务报表审计 COv#dOw  
audit opinion                                     审计意见  Ci
h}  
audit period                                      被审计期间，被审计年度 Zm%}A zM  
audit plan                                          审计计划 1mOZ\L!m*  
audit planning                                    编制审计计划，制定审计计划，审计计划 TCU|k ,  
audit planning stage                                  审计计划阶段 "A__z|sQ
 
audit procedure                                审计程序 Gcg`Knr  
audit programme                               审计程序表，具体审计计划 7qon:]b4  
audit report                                       审计报告 mDipP  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 SynxMUlA  
audit report with a qualified opinion                 有保留意见的审计报告 Bx E1Ky8@A  
audit report with an adverse opinion                否定意见的审计报告 %xxe U  
audit report with dual dates                      双重日期审计报告 yHQ.EZ~%  
audit reporting stage                                 审计报告阶段 [#j|TBMHM  
audit responsibility                                   审计责任 Q9K Gf;  
audit results                                      审计结果 +>z/54R  
audit risk                                          审计风险 *[ Wh9 ,H  
audit sampling                                          审计抽样 9^0 'VRG  
audit sampling techniques                         审计抽样方法，审计抽样技术 Ec_ G9&  
audit strategies                                  审计策略 _kH#{4`Hw  
audit summary                                         审计总结，审计小结 y$*?k0=ZX  
audit team                                         审计小组 )%;#~\A  
audit test                                    审计测试 C,]Q/6'>  
audit trail                                          审计轨迹 QC4_\V
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audit work                                        审计工作 DetBZ
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audit working paper                                 审计工作底稿 g%j z,|  
audited financial statement                        审计会计报表，已审计财务报表 BxZ}YS:  
Auditing Guidelines (the～)                      审计规范指南 i2)SSQ  
auditing standards                             审计准则 ksDG8^9>]  
audit-oriented working paper                          (审计)业务类工作底稿 cWF vYF  
authorisation                                     授权 8i-?\VZD  
authorisation of transaction                       交易的授权 XF\`stEnb  
availability                                         可获得性 rC_K L  
B n$`Nx\v  
balance                                      余额；差额；平衡 sf\;|`}  
balance sheet                                    资产负债表 m>:%[vm  
bank                                                 银行 i=o>Bl@f  
bank account                                    银行账户，银行户头 Km+29  
bank statement                                 银行对账单 m{%_5nW  
barter transaction                              易货交易，以物换物交易 l[ @\!;|  
basis of audit                                    审计依据 e-qr d  
basis of preparation                                (会计报表的)编制基础 pe,c  
book of account                               账目，账簿 dUb(C1h  
borrowing                                         借款，贷款，借债 "j$}'uK<  
branch                                              分支，分支机构，分店 wk9tJ#}  
brought forward                                (账户余额等的)承上年，承上期，承上页 W\} VZY  
budget                                              预算 xR#hU;E}  
building                                      建筑物；大楼 ip>dHj z  
business conditions                                  业务情况，经营情况 H:[z#f|t  
business licence                               (企业等的)营业执照 DVTzN(gO*~  
business relation                                业务关系 J)jiI>  
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