[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 T@jv0/(+  
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审计词汇英汉对照 !$NQF/Ol  
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ability to continue as a going concern               持续经营能力 3a?|}zr4  
acceptability                                     可接受性，可接受程度 SM8f"H28  
acceptable level of detection risk                     检查风险的可接受水平 + )n}n5  
acceptance of engagement                       接受委托 11vAx9  
accepting the engagement for the first time              首次接受委托 s:K'I7_#@  
access to asset                                         对资产的接触 F%f)oq`B  
according to                                     根据，依据，依照 <Nk:C1Op}  
account balance                                账户余额 B.C:06E5  
account for                                       对……进行会计处理，核算；解释 /_X`i[  
accounting                                        会计，会计学 Q?V+ 0 J  
accounting advisory serve                        会计咨询服务 Zi?:< H}  
accounting firm                                 会计师事务所 Q@1SqK#-DQ  
accounting information                      会计信息，会计资料 Jcy+(7lE)  
accounting period                             会计期间 Cg(&WJw(ep  
accounting policies                                   会计政策 m3~_uc/+D  
accounting professional bodies                 会计职业组织，会计职业团体 =9h!K:,k  
accounting records                                   会计记录 Y(u`K=*  
accounting responsibility                           会计责任 Wo(m:q(Om  
accounting service                             会计服务 _T_6Yl&cf)  
accounting standards                                会计准则 ;X;(7  
Accounting Standards for Business Enterprises       企业会计准则 v@4vitbG9  
accounting system                             会计系统 ;F_P<b 2  
accounting treatment                                会计处理 "ql$Rz8  
accuracy                                    准确性，精确性 34QW^{dgE  
additional audit procedures                      追加审计程序  7p- RPC  
addressee                                         收件人，收信人 n[B[hAT  
Administration of State-owned Assets  (the～)     国有资产管理局 :uJHFF xg  
administrative laws and regulations                 行政法规 ~Ajst!Y7=  
adverse impact                                 不利影响，负面影响 6RG63+G  
adverse opinion                                反对意见 nu)YN1 *  
advisory group                                  咨询组，顾问组 "@^Q"RF  
agency fee                                        代理费，代理费用 @+0dgkJ  
aggregate                                          总计，合计为…… gA`QV''/:  
alternation of document and record                 变造文件和记录 (_]!}N  
alternative audit procedures                      替代审计程序，备选审计程序 )FSEHQ  
amend                                              修改，修订 .C.b5x!  
amortisation                                      摊销 +/bD9x1H  
analytical capacity                             分析能力 {V pko  
analytical procedures                               分析性程序 h@z0 x4_])  
annual financial statements                        年度会计报表，年度财务报表 \H9:%Tlp~4  
appendix                                          附录，附表 ##%&*v h  
applicable                                         适用的 4JyA+OD4{  
applicable laws and regulations                 适用的法规 dz^b(q  
application systems                                  应用系统 i&8|@CACb  
apply consistently                              一贯地执行，一贯地实施 l,~`o$_  
appropriate                                       适当的，合适的； N~0ihTG5  
征用，挪用 t3!OqM  
appropriate authorization                          适当的授权 8A5/jqnqt  
appropriateness of audit evidence                    审计证据的适当性 QJ(5o7Tfn  
approval                                    批准，核准 vvG"rU  
assertion                                    (会计报表上的)认定；确认 3yw$<lm  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 6i%6u=um3  
asset                                                 资产，财产 t\h4-dJn  
asset restructuring                             资产重组 xHqF_10S#  
assignment of duties                                 职责的划分 9]{va"pe7  
assistant                                     助理，助理人员 Z\]{{;%4b7  
associated company                                 联属公司，联营公司 in5e *  
association                                        联合，结合；协会，社团 sgDSl@lB  
assumption                                       假设，假定 MN8>I=p  
at a given date                                         在某一特定时日 rd<43  
attestation                                         鉴证，公证 GXIzAB(  
attestation service                             鉴证服务 m)LI| v  
audit adjustment                                审计调整 )t@9!V  
audit areas                                        审计领域 *u:,@io7'G  
audit conclusion                                审计结论 :|$cG~'J  
audit effectiveness                             审计效果 `N&*+!O%  
audit efficiency                                  审计效率 3HBh 3p5  
audit engagement letter                      审计业务约定书 )[J@s=  
audit evidence                                          审计证据 :8]8
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audit fee                                    审计费 V0rQtxE{F  
audit files                                          审计档案 I 44]W&  
audit findings                                     审计中发现的事项 {%CW!Rc
 
audit implementation stage                        审计实施阶段 o2=):2x r{  
audit mark                                        审计标识 [u$|/  
audit materiality                                 审计重要性 ]8fn
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audit method                                     审计方法 6^t#sEf f]  
audit objective                                         审计目标，审计目的 o[}Dj6e\t  
audit of financial statements                      会计报表审计，财务报表审计 iC5HrOl6U  
audit opinion                                     审计意见 nGe4IY\-w  
audit period                                      被审计期间，被审计年度 Z'>UR.g  
audit plan                                          审计计划 +7o1&D*v  
audit planning                                    编制审计计划，制定审计计划，审计计划 39hep8+  
audit planning stage                                  审计计划阶段 /Jc{aw  
audit procedure                                审计程序 H la?\  
audit programme                               审计程序表，具体审计计划 4].o:d;`/  
audit report                                       审计报告 Lui6;NY  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 bhGRD{=  
audit report with a qualified opinion                 有保留意见的审计报告 FZn1$_Svr  
audit report with an adverse opinion                否定意见的审计报告 "?F[]8F.b  
audit report with dual dates                      双重日期审计报告 ;l~a|KW0  
audit reporting stage                                 审计报告阶段 _@y uaMoW=  
audit responsibility                                   审计责任 *;9
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audit results                                      审计结果 ?d3FR!  
audit risk                                          审计风险 Y.) QNTh  
audit sampling                                          审计抽样 <" nWGF4d  
audit sampling techniques                         审计抽样方法，审计抽样技术 MZ&.{SY7  
audit strategies                                  审计策略 #*/nUbs
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audit summary                                         审计总结，审计小结 YJMs9X~3  
audit team                                         审计小组 R6BbkYWrX  
audit test                                    审计测试 k}F7Jw#.  
audit trail                                          审计轨迹 S6(48/  
audit work                                        审计工作 M9A1 8d|  
audit working paper                                 审计工作底稿 ?gUraS
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audited financial statement                        审计会计报表，已审计财务报表 ,*U-o}{8C?  
Auditing Guidelines (the～)                      审计规范指南 C4$P#DZT^  
auditing standards                             审计准则 t6\H  
audit-oriented working paper                          (审计)业务类工作底稿 T0")Ryu  
authorisation                                     授权 Jw@X5-(Cp  
authorisation of transaction                       交易的授权 hHTt-x#  
availability                                         可获得性 z[1uub,)1  
B $*G3'G2'iS  
balance                                      余额；差额；平衡 MKvmzLh$)  
balance sheet                                    资产负债表 f.uuXK  
bank                                                 银行 ?wPTe^Qtv  
bank account                                    银行账户，银行户头 XVt;hO  
bank statement                                 银行对账单 2,q*8=?{6P  
barter transaction                              易货交易，以物换物交易 2F
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basis of audit                                    审计依据 TK18U*z7J  
basis of preparation                                (会计报表的)编制基础 kJJiDDL0;*  
book of account                               账目，账簿
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borrowing                                         借款，贷款，借债 [n
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branch                                              分支，分支机构，分店 .pWRV< 25  
brought forward                                (账户余额等的)承上年，承上期，承上页 U`=r.>  
budget                                              预算 )K@D4sl  
building                                      建筑物；大楼 &WBpd}|+Y  
business conditions                                  业务情况，经营情况 |v%$Q/zp&  
business licence                               (企业等的)营业执照 -rI7ihr*  
business relation                                业务关系 M j[+h|e  
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