[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 LyWgaf#/d  
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审计词汇英汉对照 m6^n8%  
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ability to continue as a going concern               持续经营能力 (,!G$~Sy  
acceptability                                     可接受性，可接受程度 #Qnl,l f  
acceptable level of detection risk                     检查风险的可接受水平 >* >}d%  
acceptance of engagement                       接受委托 =UMqa;\K  
accepting the engagement for the first time              首次接受委托 # 8fq6z|JZ  
access to asset                                         对资产的接触 rf]'VJg#3  
according to                                     根据，依据，依照 TZYz`l+v  
account balance                                账户余额 Tq*K =^  
account for                                       对……进行会计处理，核算；解释 hk.Zn.6A'  
accounting                                        会计，会计学 &yN/AY
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accounting advisory serve                        会计咨询服务 T99\R%  
accounting firm                                 会计师事务所 J2d3&6  
accounting information                      会计信息，会计资料 &D*22R4{CX  
accounting period                             会计期间 ?'I pR  
accounting policies                                   会计政策 -K*&I!  
accounting professional bodies                 会计职业组织，会计职业团体 O[O[E}8#  
accounting records                                   会计记录 5 i;n:&Y  
accounting responsibility                           会计责任 @dx$&;w  
accounting service                             会计服务 s%l`XW;v  
accounting standards                                会计准则 TM2pE/P  
Accounting Standards for Business Enterprises       企业会计准则 [+4/ M3J%  
accounting system                             会计系统 k;c>=B)e  
accounting treatment                                会计处理 $>=?'wr  
accuracy                                    准确性，精确性 7IUu] Fi  
additional audit procedures                      追加审计程序 .tH[A[/1 a  
addressee                                         收件人，收信人 _,{R3k  
Administration of State-owned Assets  (the～)     国有资产管理局 D +Ui1h-  
administrative laws and regulations                 行政法规 nOj0"c  
adverse impact                                 不利影响，负面影响 Lx#CFrLQ*  
adverse opinion                                反对意见 T(2*P5%&  
advisory group                                  咨询组，顾问组 H". [&VP5Z  
agency fee                                        代理费，代理费用 B9i<="=p  
aggregate                                          总计，合计为…… CP"   
alternation of document and record                 变造文件和记录 NUp,In_  
alternative audit procedures                      替代审计程序，备选审计程序  +xG  
amend                                              修改，修订 ! uX0G4  
amortisation                                      摊销 !bg2(2z  
analytical capacity                             分析能力 t+<?$I[  
analytical procedures                               分析性程序 M'-Z"  
annual financial statements                        年度会计报表，年度财务报表 I5mtr  
appendix                                          附录，附表 h}SP`  
applicable                                         适用的 # $;i 4a  
applicable laws and regulations                 适用的法规 |';oIYs|$  
application systems                                  应用系统 ~D1&CT#s  
apply consistently                              一贯地执行，一贯地实施 5%1a!MM M  
appropriate                                       适当的，合适的； xq-TT2}<L  
征用，挪用 $9}jU#Z|hd  
appropriate authorization                          适当的授权 lZ>j:/R8^&  
appropriateness of audit evidence                    审计证据的适当性  8PXjdHR  
approval                                    批准，核准 rS&"UH?c7  
assertion                                    (会计报表上的)认定；确认 `y0u(m5  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 n1J;)VyR  
asset                                                 资产，财产 {Ne5*HFV  
asset restructuring                             资产重组 i4s_:
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assignment of duties                                 职责的划分 Gw1Rp  
assistant                                     助理，助理人员 &&$,BFY4  
associated company                                 联属公司，联营公司 k=M_2T'  
association                                        联合，结合；协会，社团 }K'gjs/N;  
assumption                                       假设，假定 UZJ<|
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at a given date                                         在某一特定时日 uZhY)o*]@  
attestation                                         鉴证，公证 Y~"5HP|  
attestation service                             鉴证服务 ])t UXU>  
audit adjustment                                审计调整 On*pI37(\  
audit areas                                        审计领域 }eq*dr1`  
audit conclusion                                审计结论 YQ$EN>.eO  
audit effectiveness                             审计效果 V(c>1xLlz  
audit efficiency                                  审计效率 -J'0qN!  
audit engagement letter                      审计业务约定书 CEHtr90P  
audit evidence                                          审计证据 J@lQzRqRb  
audit fee                                    审计费 .4O
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audit files                                          审计档案 Yx3ivjX.>  
audit findings                                     审计中发现的事项 ^sqTgrG  
audit implementation stage                        审计实施阶段 hy|Yy& -  
audit mark                                        审计标识 W:hg*0z-*  
audit materiality                                 审计重要性 |D1:~z  
audit method                                     审计方法 h#JX$9  
audit objective                                         审计目标，审计目的 zz* *HwRt  
audit of financial statements                      会计报表审计，财务报表审计 ]TX"BH"2  
audit opinion                                     审计意见 oGvk,mh"(  
audit period                                      被审计期间，被审计年度 LTlbrB  
audit plan                                          审计计划 -50Qy[0."  
audit planning                                    编制审计计划，制定审计计划，审计计划 YU,fx<c  
audit planning stage                                  审计计划阶段 V ah&)&n  
audit procedure                                审计程序 P1qQ)-J  
audit programme                               审计程序表，具体审计计划 _MLbJ  
audit report                                       审计报告 ?R":"*eu  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 ,Z$
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audit report with a qualified opinion                 有保留意见的审计报告 p>9|JMk  
audit report with an adverse opinion                否定意见的审计报告 ^Gwpx+  
audit report with dual dates                      双重日期审计报告 =)YDjd_=z  
audit reporting stage                                 审计报告阶段 B]#^&89wG)  
audit responsibility                                   审计责任 8Ao-m38  
audit results                                      审计结果 7xh91EU:4  
audit risk                                          审计风险 y%!zXK`cl]  
audit sampling                                          审计抽样 7KJ%-&L^  
audit sampling techniques                         审计抽样方法，审计抽样技术 KD^n7+w%  
audit strategies                                  审计策略 *4OB 8
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audit summary                                         审计总结，审计小结 VOGx  
audit team                                         审计小组 4Is Wp!`W  
audit test                                    审计测试 a&Z;$  
audit trail                                          审计轨迹 '_B;e=v`  
audit work                                        审计工作 >qS2ha  
audit working paper                                 审计工作底稿 ":!1 gC  
audited financial statement                        审计会计报表，已审计财务报表 X4CiVV  
Auditing Guidelines (the～)                      审计规范指南 e4LJ3y&z"  
auditing standards                             审计准则 C Ef*:kr  
audit-oriented working paper                          (审计)业务类工作底稿 YkF52_^_  
authorisation                                     授权 k@P?,r  
authorisation of transaction                       交易的授权 M4)Y%EPc  
availability                                         可获得性 ~?zu5,vb  
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balance                                      余额；差额；平衡  h@CP  
balance sheet                                    资产负债表 w njAiIE5  
bank                                                 银行 WP5Vev9*+  
bank account                                    银行账户，银行户头 k2/t~| 5  
bank statement                                 银行对账单 45
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barter transaction                              易货交易，以物换物交易 BG_6$9y  
basis of audit                                    审计依据 +:3s f%0  
basis of preparation                                (会计报表的)编制基础 SZD7"m4  
book of account                               账目，账簿 rEwd76?  
borrowing                                         借款，贷款，借债 \ 0/m$V.  
branch                                              分支，分支机构，分店 p0Pmmp7r  
brought forward                                (账户余额等的)承上年，承上期，承上页 #ON
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budget                                              预算 3}5Ya\x  
building                                      建筑物；大楼 *r)dtI*  
business conditions                                  业务情况，经营情况 wGgeK,*_  
business licence                               (企业等的)营业执照 nQ@<[KNd  
business relation                                业务关系 Yy0U2N[i  
c)Ne/E{!0  

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