[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 ^ZO! (  
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审计词汇英汉对照 9sT5l"?g  
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ability to continue as a going concern               持续经营能力 vjS=ZinN"  
acceptability                                     可接受性，可接受程度 /ZD6pF  
acceptable level of detection risk                     检查风险的可接受水平 H)i|?3Ip  
acceptance of engagement                       接受委托 njf\fw_  
accepting the engagement for the first time              首次接受委托 &n )MGg1%  
access to asset                                         对资产的接触 Go)g}#.&  
according to                                     根据，依据，依照 >> "gb/x,  
account balance                                账户余额 _<LL@ IX  
account for                                       对……进行会计处理，核算；解释 B Z|A&;  
accounting                                        会计，会计学 YO.+-(   
accounting advisory serve                        会计咨询服务 n'v\2(&uYN  
accounting firm                                 会计师事务所 oR&z,%0wMK  
accounting information                      会计信息，会计资料 4[@YF@_=M  
accounting period                             会计期间 dgF%&*Il]O  
accounting policies                                   会计政策 $GFR7YC 7  
accounting professional bodies                 会计职业组织，会计职业团体 .dk<?BI#H  
accounting records                                   会计记录 z,G_&5|f%  
accounting responsibility                           会计责任 kFwFPK%B  
accounting service                             会计服务 KF00=HE|]  
accounting standards                                会计准则 X0u,QSt'O  
Accounting Standards for Business Enterprises       企业会计准则 {?eU AB<  
accounting system                             会计系统 nq]6S$3 6  
accounting treatment                                会计处理 ?}Z t&(#  
accuracy                                    准确性，精确性 Bj1%}B  
additional audit procedures                      追加审计程序 '1:)q  
addressee                                         收件人，收信人 }a||@unr  
Administration of State-owned Assets  (the～)     国有资产管理局 +q}t%K5  
administrative laws and regulations                 行政法规 /7 Tm2Vj8  
adverse impact                                 不利影响，负面影响 IgG[Pr'D  
adverse opinion                                反对意见 VFL^-tXnA^  
advisory group                                  咨询组，顾问组 0SQr%:zG  
agency fee                                        代理费，代理费用 |MFAP!rycS  
aggregate                                          总计，合计为…… yl~_~<s6  
alternation of document and record                 变造文件和记录 u1$6:"2@5k  
alternative audit procedures                      替代审计程序，备选审计程序 N!7}B  
amend                                              修改，修订 WHY/x /$  
amortisation                                      摊销 k?14'X*7yu  
analytical capacity                             分析能力 &\N>N7/1  
analytical procedures                               分析性程序 b&+zAt.  
annual financial statements                        年度会计报表，年度财务报表 ]a4U\yr  
appendix                                          附录，附表 >MHlrSH2  
applicable                                         适用的 Bi:lC5d5?  
applicable laws and regulations                 适用的法规 ;"Kgg:K>W  
application systems                                  应用系统 y
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apply consistently                              一贯地执行，一贯地实施 k0e}`#t  
appropriate                                       适当的，合适的； s2{SbOBis  
征用，挪用 x3=1/#9  
appropriate authorization                          适当的授权 ;Zd_2 CZ  
appropriateness of audit evidence                    审计证据的适当性 &/? C t!_  
approval                                    批准，核准 |nZ^RCHog  
assertion                                    (会计报表上的)认定；确认 172G  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 cRVL1ne  
asset                                                 资产，财产 K:a8}w>Up  
asset restructuring                             资产重组 1IA1
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assignment of duties                                 职责的划分 D=-}&w_T"  
assistant                                     助理，助理人员 HeAXZA,  
associated company                                 联属公司，联营公司 CaJ-oy8  
association                                        联合，结合；协会，社团 Q v9q~l  
assumption                                       假设，假定 3F2IL)Hn  
at a given date                                         在某一特定时日 )x|;%.8FX7  
attestation                                         鉴证，公证 WR)=VE   
attestation service                             鉴证服务 B`B=bn+4  
audit adjustment                                审计调整  2h   
audit areas                                        审计领域 t]LiFpy2IC  
audit conclusion                                审计结论 ^HSxE  
audit effectiveness                             审计效果 b# N"}-\^  
audit efficiency                                  审计效率 R+M=)Z  
audit engagement letter                      审计业务约定书 HY)xT$/J  
audit evidence                                          审计证据 NUFz'MPv  
audit fee                                    审计费 \X8b!41  
audit files                                          审计档案 pbzFzLal  
audit findings                                     审计中发现的事项 "tz6O0D  
audit implementation stage                        审计实施阶段 gF{ehU%  
audit mark                                        审计标识 zeHF-_{  
audit materiality                                 审计重要性 c* {6T}VZr  
audit method                                     审计方法 _RbfyyaN  
audit objective                                         审计目标，审计目的 %e E^Y<@g  
audit of financial statements                      会计报表审计，财务报表审计 Y@+Rb  
audit opinion                                     审计意见 xnY?<?J"!  
audit period                                      被审计期间，被审计年度 gJ6`Kl985O  
audit plan                                          审计计划 !g
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audit planning                                    编制审计计划，制定审计计划，审计计划 _uQ]I^'D  
audit planning stage                                  审计计划阶段 Hb=#`  
audit procedure                                审计程序 >|QH I d8  
audit programme                               审计程序表，具体审计计划 Zhq_ pus"a  
audit report                                       审计报告 M~taZt4  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 ,n/]ALz>~  
audit report with a qualified opinion                 有保留意见的审计报告 n[3z_QI  
audit report with an adverse opinion                否定意见的审计报告 a: "1LnvR  
audit report with dual dates                      双重日期审计报告 G?W:O{n3  
audit reporting stage                                 审计报告阶段 J/je/PC  
audit responsibility                                   审计责任 {@InOo!4w]  
audit results                                      审计结果 ]@&X*~c^Z  
audit risk                                          审计风险 c{MoeIG)v@  
audit sampling                                          审计抽样 C?zS}ob  
audit sampling techniques                         审计抽样方法，审计抽样技术 RQ,#TbAe  
audit strategies                                  审计策略 lMFR_g?r  
audit summary                                         审计总结，审计小结 GE/!$3  
audit team                                         审计小组 Pd91< L  
audit test                                    审计测试 f7=MgFi  
audit trail                                          审计轨迹 w]wZJ/U`  
audit work                                        审计工作 W0gS>L_  
audit working paper                                 审计工作底稿 \Ow F!~&  
audited financial statement                        审计会计报表，已审计财务报表 3(BL  
Auditing Guidelines (the～)                      审计规范指南 op6]"ZV-C  
auditing standards                             审计准则 '}Fe&%  
audit-oriented working paper                          (审计)业务类工作底稿 rnIjpc F  
authorisation                                     授权 T~[:oil  
authorisation of transaction                       交易的授权 /Y0~BQC7!  
availability                                         可获得性 v)5;~.+%  
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balance                                      余额；差额；平衡 l/N<'T_G  
balance sheet                                    资产负债表 .zO^"mXjS  
bank                                                 银行 C]ss'  
bank account                                    银行账户，银行户头 $plk>Khg  
bank statement                                 银行对账单 S#/B W Nz|  
barter transaction                              易货交易，以物换物交易 8M5)fDu*?  
basis of audit                                    审计依据 qOo4T@t3  
basis of preparation                                (会计报表的)编制基础 X=sE1RB  
book of account                               账目，账簿 *qpu!z2m||  
borrowing                                         借款，贷款，借债 b'z $S+  
branch                                              分支，分支机构，分店 t#NPbLZ  
brought forward                                (账户余额等的)承上年，承上期，承上页 -"[4E0g0  
budget                                              预算 qed_PsI  
building                                      建筑物；大楼 a~_9BM41T  
business conditions                                  业务情况，经营情况 xs"i_se  
business licence                               (企业等的)营业执照 T)! }Wvv  
business relation                                业务关系 !l 'n X  
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