[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 O\.^ H/  
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审计词汇英汉对照 -$W1wb9z  
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ability to continue as a going concern               持续经营能力 A|8"}Hm  
acceptability                                     可接受性，可接受程度 JY2<ECO  
acceptable level of detection risk                     检查风险的可接受水平 +#MXeUX"  
acceptance of engagement                       接受委托 ;Y\LsmZ;F  
accepting the engagement for the first time              首次接受委托 *r mC3'}s  
access to asset                                         对资产的接触 $KYGQP  
according to                                     根据，依据，依照 ;.uYWP|9  
account balance                                账户余额 llP V{  
account for                                       对……进行会计处理，核算；解释 gZ4' w`4r  
accounting                                        会计，会计学 g %mCgP  
accounting advisory serve                        会计咨询服务 4HGTgS  
accounting firm                                 会计师事务所 iT :3e%  
accounting information                      会计信息，会计资料 9$\s v5  
accounting period                             会计期间 uP'L6p5  
accounting policies                                   会计政策 ,gVVYH?qR  
accounting professional bodies                 会计职业组织，会计职业团体 _ l|%~  
accounting records                                   会计记录 ?9()ya-TE  
accounting responsibility                           会计责任 U0_)J1Y
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accounting service                             会计服务 2{& A)Z!I  
accounting standards                                会计准则 QMBT8x/+_'  
Accounting Standards for Business Enterprises       企业会计准则 OF7hp5  
accounting system                             会计系统 vHf)gi}O|  
accounting treatment                                会计处理 Uw("+[5O0  
accuracy                                    准确性，精确性 S/XU4i:aV  
additional audit procedures                      追加审计程序 &`I(QY  
addressee                                         收件人，收信人 D6Ad "|Z  
Administration of State-owned Assets  (the～)     国有资产管理局 Ab ,^y  
administrative laws and regulations                 行政法规 %3a-@!|1<  
adverse impact                                 不利影响，负面影响 euB1}M  
adverse opinion                                反对意见 BuV71/Vb{Q  
advisory group                                  咨询组，顾问组 }_'5Vb_  
agency fee                                        代理费，代理费用 |T6K?:U7  
aggregate                                          总计，合计为…… Y/5M)AyJt  
alternation of document and record                 变造文件和记录 @3?>[R  
alternative audit procedures                      替代审计程序，备选审计程序 =:&xdphZ+  
amend                                              修改，修订 gsyOf*Q$  
amortisation                                      摊销 ?$6H',u  
analytical capacity                             分析能力 h9Far8}  
analytical procedures                               分析性程序 n)kbQ]  
annual financial statements                        年度会计报表，年度财务报表 eB5>uKa  
appendix                                          附录，附表 LDjtkD.r  
applicable                                         适用的 13s/m&  
applicable laws and regulations                 适用的法规 m8fj\, X  
application systems                                  应用系统 ]W5*R07
 
apply consistently                              一贯地执行，一贯地实施 zTg\\z;  
appropriate                                       适当的，合适的；
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征用，挪用 v1:.t  
appropriate authorization                          适当的授权 V.*TOU{{xh  
appropriateness of audit evidence                    审计证据的适当性 }YDi/b7  
approval                                    批准，核准 !rUP&DA  
assertion                                    (会计报表上的)认定；确认 jA{5)-g  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 U+!RIF[Je  
asset                                                 资产，财产 ^o3,YH  
asset restructuring                             资产重组 bCw{9El!K4  
assignment of duties                                 职责的划分 j*DPW)RkKX  
assistant                                     助理，助理人员 [KK |_  
associated company                                 联属公司，联营公司 ZQfxlzj+X  
association                                        联合，结合；协会，社团 +Y7M7  
assumption                                       假设，假定 +5zXbfO  
at a given date                                         在某一特定时日 AY/.vyS  
attestation                                         鉴证，公证 Pp_ 4B  
attestation service                             鉴证服务 9[.HWe,  
audit adjustment                                审计调整 ^~H}N$W"-q  
audit areas                                        审计领域 ~n]5iGz  
audit conclusion                                审计结论 O@Aazc5K  
audit effectiveness                             审计效果 !UT'4Fs  
audit efficiency                                  审计效率 /L^g. ~  
audit engagement letter                      审计业务约定书 a
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audit evidence                                          审计证据 y*iZ;Bv j  
audit fee                                    审计费 nONuw;K  
audit files                                          审计档案 rwq   
audit findings                                     审计中发现的事项 Ce}`z L  
audit implementation stage                        审计实施阶段 ETHcZ  
audit mark                                        审计标识 bB_LL  
audit materiality                                 审计重要性 Z 8rD9 k$6  
audit method                                     审计方法 ?6:qAF w  
audit objective                                         审计目标，审计目的 ,R{&x7  
audit of financial statements                      会计报表审计，财务报表审计 &O'W+4FAc  
audit opinion                                     审计意见 jSem/;  
audit period                                      被审计期间，被审计年度 +KTfGwKt  
audit plan                                          审计计划 \L*%?~  
audit planning                                    编制审计计划，制定审计计划，审计计划 f]NLR>$L}  
audit planning stage                                  审计计划阶段 N )Z>]&5  
audit procedure                                审计程序 -$Fj-pO\  
audit programme                               审计程序表，具体审计计划 s>>&3jfM  
audit report                                       审计报告 !eyLh&]5  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 Zy(i _B-b  
audit report with a qualified opinion                 有保留意见的审计报告 T~]~'+<Pi  
audit report with an adverse opinion                否定意见的审计报告 9<Pg2#*N0  
audit report with dual dates                      双重日期审计报告 Nn05me"X  
audit reporting stage                                 审计报告阶段 #p(gB)o:l  
audit responsibility                                   审计责任 {lds?AuK  
audit results                                      审计结果 9+1{a.JO  
audit risk                                          审计风险 oXG_6E!^  
audit sampling                                          审计抽样 Vh\_Ko\V5  
audit sampling techniques                         审计抽样方法，审计抽样技术 TUp\,T^2  
audit strategies                                  审计策略 5eTA ]  
audit summary                                         审计总结，审计小结 tyR?A>F4  
audit team                                         审计小组 | 1B0  
audit test                                    审计测试 G+c&e:ip<  
audit trail                                          审计轨迹 N'2?Zb  
audit work                                        审计工作 b-&rMML  
audit working paper                                 审计工作底稿 *Dp&;,
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audited financial statement                        审计会计报表，已审计财务报表 ]KFh1  
Auditing Guidelines (the～)                      审计规范指南 Ij#mmj NW  
auditing standards                             审计准则 gNZwD6GMe?  
audit-oriented working paper                          (审计)业务类工作底稿 >fC&bab  
authorisation                                     授权 Z[@ i/. I  
authorisation of transaction                       交易的授权 5=TgOS]R  
availability                                         可获得性 +p\E%<uQ
 
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balance                                      余额；差额；平衡 M XG>|  
balance sheet                                    资产负债表 l+Wux$6U  
bank                                                 银行 [E9iuym  
bank account                                    银行账户，银行户头 /4r2B.91O  
bank statement                                 银行对账单 tiZH;t';<  
barter transaction                              易货交易，以物换物交易 \:m~ +o$<-  
basis of audit                                    审计依据 j3sz"(  
basis of preparation                                (会计报表的)编制基础 !RKuEg4hQ  
book of account                               账目，账簿 ?\\wLZ  
borrowing                                         借款，贷款，借债 BwH
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branch                                              分支，分支机构，分店 Nn_fhc>  
brought forward                                (账户余额等的)承上年，承上期，承上页 gN/!w:  
budget                                              预算 Y][12{I{  
building                                      建筑物；大楼 s,_+5ukv  
business conditions                                  业务情况，经营情况 MXSD8]
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business licence                               (企业等的)营业执照 gclj:7U  
business relation                                业务关系 /gu VA  
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