[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 ["[v  
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审计词汇英汉对照
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ability to continue as a going concern               持续经营能力 E+lr{~  
acceptability                                     可接受性，可接受程度 W/g_XQ  
acceptable level of detection risk                     检查风险的可接受水平 RL3*fRlb  
acceptance of engagement                       接受委托 4w)>}  
accepting the engagement for the first time              首次接受委托 _s*p$/V\  
access to asset                                         对资产的接触 -Nn<pq  
according to                                     根据，依据，依照 :
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account balance                                账户余额 Lv#0-+]$Bt  
account for                                       对……进行会计处理，核算；解释 B
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accounting                                        会计，会计学 LI].*n/v  
accounting advisory serve                        会计咨询服务 xkv%4H>  
accounting firm                                 会计师事务所 ) FNn  
accounting information                      会计信息，会计资料 4:-x!lt  
accounting period                             会计期间 +P8CC fPu  
accounting policies                                   会计政策 huW,kk<]y  
accounting professional bodies                 会计职业组织，会计职业团体 bi^Pk,'  
accounting records                                   会计记录 Jy\0
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accounting responsibility                           会计责任 4}s'xMT!  
accounting service                             会计服务 ka6E s~  
accounting standards                                会计准则 ) J.xQ}g  
Accounting Standards for Business Enterprises       企业会计准则 KA{&NFx  
accounting system                             会计系统 lV$CBS  
accounting treatment                                会计处理 hz*T"HJ]t  
accuracy                                    准确性，精确性 wl&T9
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additional audit procedures                      追加审计程序 zXD/hM  
addressee                                         收件人，收信人 T<"Bb[kH  
Administration of State-owned Assets  (the～)     国有资产管理局 (T%?@'\  
administrative laws and regulations                 行政法规 &,yF{9$G  
adverse impact                                 不利影响，负面影响 &>]U c%JK  
adverse opinion                                反对意见 7F2 RH 8)  
advisory group                                  咨询组，顾问组 4.^T~n G  
agency fee                                        代理费，代理费用 bN7m[GRO.  
aggregate                                          总计，合计为…… O-[  
alternation of document and record                 变造文件和记录 >I/@GX/  
alternative audit procedures                      替代审计程序，备选审计程序 6Ia HaV+P  
amend                                              修改，修订 y0`; br\X  
amortisation                                      摊销 7e\Jg/FU  
analytical capacity                             分析能力 ^RO<r}Bu  
analytical procedures                               分析性程序 1y\bJ  
annual financial statements                        年度会计报表，年度财务报表 OTE,OCB[  
appendix                                          附录，附表 [NAfy~X *  
applicable                                         适用的 I;-Y2*  
applicable laws and regulations                 适用的法规 >KL=(3:":p  
application systems                                  应用系统 3E^qh03(  
apply consistently                              一贯地执行，一贯地实施 W=3#oX.GsU  
appropriate                                       适当的，合适的； tH4q*\U
 
征用，挪用 1ANFhl(l  
appropriate authorization                          适当的授权 S3l^h4  
appropriateness of audit evidence                    审计证据的适当性 Km $o@  
approval                                    批准，核准 KE ?NQMU  
assertion                                    (会计报表上的)认定；确认 R?{xs  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 e5 L_<V^Jo  
asset                                                 资产，财产 ?_d6;  
asset restructuring                             资产重组 q&J5(9]O|L  
assignment of duties                                 职责的划分 D
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assistant                                     助理，助理人员 1O<6=oH  
associated company                                 联属公司，联营公司 #Tei0B7  
association                                        联合，结合；协会，社团 jLM([t  
assumption                                       假设，假定 iiQ q112`  
at a given date                                         在某一特定时日 HE-5e): k  
attestation                                         鉴证，公证 /'aqQ K<  
attestation service                             鉴证服务 > mX6;6FF  
audit adjustment                                审计调整 sYBmL]Hr  
audit areas                                        审计领域 \*=wm$p&*  
audit conclusion                                审计结论 KILX?Pt[7  
audit effectiveness                             审计效果 !u@P\8M}  
audit efficiency                                  审计效率 pB\:.?.pd  
audit engagement letter                      审计业务约定书 '/NpmNY:L  
audit evidence                                          审计证据 ~abyjM  
audit fee                                    审计费 2H}y1bkW  
audit files                                          审计档案 vQyY %  
audit findings                                     审计中发现的事项 %jy$4qAf%  
audit implementation stage                        审计实施阶段 g i6s+2  
audit mark                                        审计标识 w~)tEN>  
audit materiality                                 审计重要性 "WuUMt  
audit method                                     审计方法 @,GL&$Y:W  
audit objective                                         审计目标，审计目的 x<M::")5!V  
audit of financial statements                      会计报表审计，财务报表审计 vhbHt_!u&  
audit opinion                                     审计意见 OPDT:e86Y=  
audit period                                      被审计期间，被审计年度 ~qj(&[U{c\  
audit plan                                          审计计划 V~[b`&F  
audit planning                                    编制审计计划，制定审计计划，审计计划 s$isDG#Sr  
audit planning stage                                  审计计划阶段 _wK.n.,S~  
audit procedure                                审计程序 y;Cs#eo  
audit programme                               审计程序表，具体审计计划 84.L1|k  
audit report                                       审计报告 )f|`mM4DW!  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 c>K]$;}  
audit report with a qualified opinion                 有保留意见的审计报告 I51]+gEN  
audit report with an adverse opinion                否定意见的审计报告 ;W|NG3_y  
audit report with dual dates                      双重日期审计报告 TDDMx |{  
audit reporting stage                                 审计报告阶段 Z
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audit responsibility                                   审计责任 =~hb&  
audit results                                      审计结果 :>{!%-1Z  
audit risk                                          审计风险 tngB;9c+w  
audit sampling                                          审计抽样 _ \X ,a5Un  
audit sampling techniques                         审计抽样方法，审计抽样技术 q+\<%$:u  
audit strategies                                  审计策略 0|FxSc
  
audit summary                                         审计总结，审计小结 HTT&T9]  
audit team                                         审计小组 Zh;wQCDj  
audit test                                    审计测试 Hvm}@3F|  
audit trail                                          审计轨迹 %r G4X  
audit work                                        审计工作 p"p~Bx  
audit working paper                                 审计工作底稿 kEnGr6e  
audited financial statement                        审计会计报表，已审计财务报表 H5x7)1 Ir|  
Auditing Guidelines (the～)                      审计规范指南 uL^; i""  
auditing standards                             审计准则 ih".y3  
audit-oriented working paper                          (审计)业务类工作底稿 bpwA|H%{M  
authorisation                                     授权 8C@u+tx  
authorisation of transaction                       交易的授权 o13jd NQ-  
availability                                         可获得性 ?'TK~,dG/  
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balance                                      余额；差额；平衡 F]yB=  
balance sheet                                    资产负债表 ~dr,;NhOLJ  
bank                                                 银行 #j
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bank account                                    银行账户，银行户头 Pl/ dUt_  
bank statement                                 银行对账单 uL/wV~g  
barter transaction                              易货交易，以物换物交易 w-pgtO|Us  
basis of audit                                    审计依据 V'j+)!w5  
basis of preparation                                (会计报表的)编制基础 S{;Pga*Px  
book of account                               账目，账簿 d=xjLbsZ  
borrowing                                         借款，贷款，借债 h5'hP>b#  
branch                                              分支，分支机构，分店 jXE:aWQht  
brought forward                                (账户余额等的)承上年，承上期，承上页 >NBc-DX^  
budget                                              预算 Dm)B? H"  
building                                      建筑物；大楼 Dm}eX:'{  
business conditions                                  业务情况，经营情况 \~hrS/$[$  
business licence                               (企业等的)营业执照 '%rT]u3U  
business relation                                业务关系 {oqbV#/&  
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