[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 $A,YQH+  
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审计词汇英汉对照 +]wM$
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ability to continue as a going concern               持续经营能力 JP( tf+  
acceptability                                     可接受性，可接受程度 +zDRed_]=_  
acceptable level of detection risk                     检查风险的可接受水平 Fo;J3<U)  
acceptance of engagement                       接受委托 /|&4&$  
accepting the engagement for the first time              首次接受委托 4|Y1W}!0/  
access to asset                                         对资产的接触 =)jo}MB  
according to                                     根据，依据，依照 UB8 n,+R  
account balance                                账户余额 qG~6YCqii  
account for                                       对……进行会计处理，核算；解释 |XN w&X1VF  
accounting                                        会计，会计学 )J+OyR=  
accounting advisory serve                        会计咨询服务 2(\PsN w!  
accounting firm                                 会计师事务所 {gu3KV  
accounting information                      会计信息，会计资料 (w"(RM~  
accounting period                             会计期间 &ZFHWI(P
 
accounting policies                                   会计政策 T?Z&\g0yp  
accounting professional bodies                 会计职业组织，会计职业团体 "8?Fl&=Q  
accounting records                                   会计记录 =\5f_g2M  
accounting responsibility                           会计责任 :?ZrD,D  
accounting service                             会计服务 $7Z-Nn38  
accounting standards                                会计准则 Hc|cA(9sh9  
Accounting Standards for Business Enterprises       企业会计准则 hiV!/}'7  
accounting system                             会计系统 n?D/bXp  
accounting treatment                                会计处理 x bcmvJrG  
accuracy                                    准确性，精确性 WH7UJCQ  
additional audit procedures                      追加审计程序 =\)zb'\=d  
addressee                                         收件人，收信人 NZ8X@|N  
Administration of State-owned Assets  (the～)     国有资产管理局 ?D9iCP~~  
administrative laws and regulations                 行政法规 g$Vr9MH  
adverse impact                                 不利影响，负面影响 v}AjW%rB  
adverse opinion                                反对意见 ;;CNr_  
advisory group                                  咨询组，顾问组 o
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agency fee                                        代理费，代理费用 km^ZF<.@  
aggregate                                          总计，合计为…… -U_,RMw~  
alternation of document and record                 变造文件和记录 !z2xm3s{]p  
alternative audit procedures                      替代审计程序，备选审计程序 IW@phKz  
amend                                              修改，修订 <:nyRy}  
amortisation                                      摊销 BOA7@Zaa$p  
analytical capacity                             分析能力 tGXH)=K  
analytical procedures                               分析性程序 Vom,^`}  
annual financial statements                        年度会计报表，年度财务报表 #v~dhx=R  
appendix                                          附录，附表 >X:!Y[N  
applicable                                         适用的 DMp@B]>  
applicable laws and regulations                 适用的法规 :w|=o9J  
application systems                                  应用系统 &0G9v  
apply consistently                              一贯地执行，一贯地实施 6;!)^b  
appropriate                                       适当的，合适的； {0/2Hw n  
征用，挪用 ku}`PS0UGd  
appropriate authorization                          适当的授权 &e*@:5Z:k  
appropriateness of audit evidence                    审计证据的适当性 k*,+ag*j  
approval                                    批准，核准 #CyqiOM\*  
assertion                                    (会计报表上的)认定；确认 }[@Q**j(  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 b"trg {e  
asset                                                 资产，财产 3q@JhB  
asset restructuring                             资产重组 {wz_ngQ  
assignment of duties                                 职责的划分 :.a184ax  
assistant                                     助理，助理人员 ./'d^9{  
associated company                                 联属公司，联营公司 )^6Os2  
association                                        联合，结合；协会，社团 H~Uy/22aQy  
assumption                                       假设，假定 BjTgZ98J  
at a given date                                         在某一特定时日 N6+^}2'*)  
attestation                                         鉴证，公证 `pDTjJ  
attestation service                             鉴证服务 ln,9v  
audit adjustment                                审计调整 kv?DE4=;  
audit areas                                        审计领域 &?xmu204  
audit conclusion                                审计结论 cuy9QBB :  
audit effectiveness                             审计效果 lt2MB#  
audit efficiency                                  审计效率 [^/a`Kda8  
audit engagement letter                      审计业务约定书 7D'D7=Z.  
audit evidence                                          审计证据 c1y+kvv  
audit fee                                    审计费 +7_U(|gO  
audit files                                          审计档案 <|82)hO  
audit findings                                     审计中发现的事项 uT<<G
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audit implementation stage                        审计实施阶段 #QSSpsF@  
audit mark                                        审计标识 II~91IEk  
audit materiality                                 审计重要性 +IjBeQ?  
audit method                                     审计方法 uKD }5M? {  
audit objective                                         审计目标，审计目的 BYa#<jXtAT  
audit of financial statements                      会计报表审计，财务报表审计 OpIeo+^X*  
audit opinion                                     审计意见 alNn(0MG  
audit period                                      被审计期间，被审计年度 Y"s8j=1m  
audit plan                                          审计计划 31e O2 |7  
audit planning                                    编制审计计划，制定审计计划，审计计划 C"s-ttP   
audit planning stage                                  审计计划阶段 ke<5]&x  
audit procedure                                审计程序 #&L7FBJ"*v  
audit programme                               审计程序表，具体审计计划 N{@~(>ee^  
audit report                                       审计报告 Y}Y~?kE>M|  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 mU]^PC2[  
audit report with a qualified opinion                 有保留意见的审计报告 L8NZU*"  
audit report with an adverse opinion                否定意见的审计报告 1^
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audit report with dual dates                      双重日期审计报告 tuuwoiQ*`  
audit reporting stage                                 审计报告阶段 TGPZUyi3!=  
audit responsibility                                   审计责任 jWh)bsqI!  
audit results                                      审计结果 ),j6tq[  
audit risk                                          审计风险 Vw`Q:qo0:b  
audit sampling                                          审计抽样 S0r+Y0J]<  
audit sampling techniques                         审计抽样方法，审计抽样技术 m^TN6/])  
audit strategies                                  审计策略 M_r[wYt!  
audit summary                                         审计总结，审计小结 V U5</si+  
audit team                                         审计小组 Bm%|W
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audit test                                    审计测试 W5:fY>7  
audit trail                                          审计轨迹 IX<9_q  
audit work                                        审计工作 8ZCA vEy  
audit working paper                                 审计工作底稿 l7@cov  
audited financial statement                        审计会计报表，已审计财务报表 R1<$VR  
Auditing Guidelines (the～)                      审计规范指南 A2A_F|f  
auditing standards                             审计准则 6uUn  
audit-oriented working paper                          (审计)业务类工作底稿 7-u'x[=m  
authorisation                                     授权 +qT+iHa|n  
authorisation of transaction                       交易的授权 @>J(1{m=Gy  
availability                                         可获得性 cN&:V2,  
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balance                                      余额；差额；平衡 NZ6:ZzM  
balance sheet                                    资产负债表   ?<8c  
bank                                                 银行 T,vh=UF%]  
bank account                                    银行账户，银行户头 `s Pk:cNz~  
bank statement                                 银行对账单 =20 +(<  
barter transaction                              易货交易，以物换物交易 h/8p2Mrqi  
basis of audit                                    审计依据 9e vQQN6D|  
basis of preparation                                (会计报表的)编制基础 owVks-/  
book of account                               账目，账簿 oj)(.X<8N  
borrowing                                         借款，贷款，借债 c813NHW  
branch                                              分支，分支机构，分店 Zkqq<  
brought forward                                (账户余额等的)承上年，承上期，承上页 ozl!vf# kv  
budget                                              预算 y c 8h}`  
building                                      建筑物；大楼 yaWY>sB  
business conditions                                  业务情况，经营情况 Y> }\'$\b  
business licence                               (企业等的)营业执照 unbIfl=  
business relation                                业务关系 Y"yrc0'&T  
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