[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 $J>J@4  
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审计词汇英汉对照 KJ Gh)  
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ability to continue as a going concern               持续经营能力 \($EYhx  
acceptability                                     可接受性，可接受程度 QU/Q5k  
acceptable level of detection risk                     检查风险的可接受水平 -[cl]H)V  
acceptance of engagement                       接受委托 E\5cb[Y  
accepting the engagement for the first time              首次接受委托 |O XufV?I  
access to asset                                         对资产的接触 uTNmt]  
according to                                     根据，依据，依照 #x"dWi(  
account balance                                账户余额 8Y.25$  
account for                                       对……进行会计处理，核算；解释 #C+""qm  
accounting                                        会计，会计学 CU3[{a  
accounting advisory serve                        会计咨询服务 wl1JKiodg  
accounting firm                                 会计师事务所 k<xiP@b{y  
accounting information                      会计信息，会计资料 Mf0XQ3n`H  
accounting period                             会计期间 Sm
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accounting policies                                   会计政策 D2$"!7O1H  
accounting professional bodies                 会计职业组织，会计职业团体 u:+wu
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accounting records                                   会计记录 T&_!AjH  
accounting responsibility                           会计责任 ZyBNo]  
accounting service                             会计服务 IS;F9{  
accounting standards                                会计准则 8y!d^EQ  
Accounting Standards for Business Enterprises       企业会计准则 4%Q8>mEvT  
accounting system                             会计系统 F&r+"O)^-R  
accounting treatment                                会计处理 nwlo,[  
accuracy                                    准确性，精确性 .6Sw
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additional audit procedures                      追加审计程序 P 0xInW F  
addressee                                         收件人，收信人 <(Ub(  
Administration of State-owned Assets  (the～)     国有资产管理局 , nqG* o  
administrative laws and regulations                 行政法规 3lc'(ts%  
adverse impact                                 不利影响，负面影响 VmLV:"P}^  
adverse opinion                                反对意见 JO:40V?op  
advisory group                                  咨询组，顾问组 F&}>2QiL  
agency fee                                        代理费，代理费用 X4emhB  
aggregate                                          总计，合计为…… bXoj/zek  
alternation of document and record                 变造文件和记录 >W,1s  
alternative audit procedures                      替代审计程序，备选审计程序 `A5 ^D  
amend                                              修改，修订 :]%z8,6k  
amortisation                                      摊销 ar
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analytical capacity                             分析能力 HH[b1z2D  
analytical procedures                               分析性程序 j%R}  
annual financial statements                        年度会计报表，年度财务报表 4ed+'-"m  
appendix                                          附录，附表 @,i_ KN6C  
applicable                                         适用的 lc/q0  
applicable laws and regulations                 适用的法规 >#z*gCO5,  
application systems                                  应用系统 wy5vn?T@  
apply consistently                              一贯地执行，一贯地实施 xXl^\?HC  
appropriate                                       适当的，合适的； DXj_\ R(}  
征用，挪用 %\?2W8Qv_J  
appropriate authorization                          适当的授权 AY['!&T  
appropriateness of audit evidence                    审计证据的适当性 ^|DI9G(Bs  
approval                                    批准，核准 24_F`" :-=  
assertion                                    (会计报表上的)认定；确认 nA%H`/O{  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 * ";A~XNx  
asset                                                 资产，财产 oXG,8NOdC  
asset restructuring                             资产重组 -R 4t  
assignment of duties                                 职责的划分 JFVal#  
assistant                                     助理，助理人员 1bb~u /j
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associated company                                 联属公司，联营公司 }PGl8F !  
association                                        联合，结合；协会，社团 =/MAKi}g  
assumption                                       假设，假定 4CO:*qG)o  
at a given date                                         在某一特定时日 Hw8`/'M=%5  
attestation                                         鉴证，公证 BgLK}p^  
attestation service                             鉴证服务 ^y"Rdv  
audit adjustment                                审计调整 Eh;SH^&6  
audit areas                                        审计领域 2`,{IHu*!  
audit conclusion                                审计结论 jj8AV lN  
audit effectiveness                             审计效果 ot P7;l  
audit efficiency                                  审计效率 Hk %m`|Z  
audit engagement letter                      审计业务约定书 e"^* ~'mJ  
audit evidence                                          审计证据 Jq)!)={  
audit fee                                    审计费 -p =b5L  
audit files                                          审计档案 T'2(sHk  
audit findings                                     审计中发现的事项 (NUwkAOM}  
audit implementation stage                        审计实施阶段 3e$&rp
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audit mark                                        审计标识 S/pTFlptCa  
audit materiality                                 审计重要性 B3u
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audit method                                     审计方法 &G?b|Tb2  
audit objective                                         审计目标，审计目的 `-S6g^Y  
audit of financial statements                      会计报表审计，财务报表审计 :|xV}  
audit opinion                                     审计意见 Kl~jcq&z  
audit period                                      被审计期间，被审计年度 s<x2*yVUA  
audit plan                                          审计计划 FCU~*c8C
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audit planning                                    编制审计计划，制定审计计划，审计计划 !=>pI/ECQ*  
audit planning stage                                  审计计划阶段 (</cu$w>H)  
audit procedure                                审计程序 6JBE=9d-Q  
audit programme                               审计程序表，具体审计计划 DPIiGRw  
audit report                                       审计报告 @%@uZqQ4  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 #kT3Sx  
audit report with a qualified opinion                 有保留意见的审计报告 B@dA?w.x  
audit report with an adverse opinion                否定意见的审计报告 bWAhK@epI  
audit report with dual dates                      双重日期审计报告 qJ!&H  
audit reporting stage                                 审计报告阶段 _ v\=ag  
audit responsibility                                   审计责任 E`.dU<8HE  
audit results                                      审计结果 U}(*}Ut  
audit risk                                          审计风险 \M1-  
audit sampling                                          审计抽样 g9I2 e<;o  
audit sampling techniques                         审计抽样方法，审计抽样技术 e"P>b? OY  
audit strategies                                  审计策略 Y uXq  
audit summary                                         审计总结，审计小结 Ak[}s|,)  
audit team                                         审计小组 EI6K0{'&X  
audit test                                    审计测试 G (Fi  
audit trail                                          审计轨迹 *KSQ^.sYh  
audit work                                        审计工作 +/*,%TdQ4  
audit working paper                                 审计工作底稿 pA9^-:\*  
audited financial statement                        审计会计报表，已审计财务报表 !]7r>NS>  
Auditing Guidelines (the～)                      审计规范指南 BKe~y  
auditing standards                             审计准则 ;_)&#X,?(  
audit-oriented working paper                          (审计)业务类工作底稿 ]Ow A>fb  
authorisation                                     授权 K1a$ m2  
authorisation of transaction                       交易的授权 H\AJLk2E  
availability                                         可获得性 PvX>+y5  
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balance                                      余额；差额；平衡 0 3kzS ]g  
balance sheet                                    资产负债表 !T02@e
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bank                                                 银行 Au08k}h<G  
bank account                                    银行账户，银行户头 !},_,J~(|  
bank statement                                 银行对账单 m[,! orq  
barter transaction                              易货交易，以物换物交易 oVyOiWo\Z  
basis of audit                                    审计依据 Oe=7
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basis of preparation                                (会计报表的)编制基础 (gZKR2hO  
book of account                               账目，账簿 <[Ae0UK  
borrowing                                         借款，贷款，借债 smW 7zGE  
branch                                              分支，分支机构，分店 `=8g%O|T  
brought forward                                (账户余额等的)承上年，承上期，承上页 &m_4#  
budget                                              预算 u{maE ,  
building                                      建筑物；大楼 .~qu,q7k~  
business conditions                                  业务情况，经营情况 X*6bsYbK-  
business licence                               (企业等的)营业执照 Vr0-e vwfo  
business relation                                业务关系 ZW n j-  
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