[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 ".Ug A\0  
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审计词汇英汉对照 (*gpa:Sc  
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ability to continue as a going concern               持续经营能力 4v .6 _ebL  
acceptability                                     可接受性，可接受程度 RwKN  
acceptable level of detection risk                     检查风险的可接受水平 3!x)LUWfWY  
acceptance of engagement                       接受委托 P.7B]&T6  
accepting the engagement for the first time              首次接受委托 HOG7||&y  
access to asset                                         对资产的接触 hn.fX:}  
according to                                     根据，依据，依照 fok#D>q  
account balance                                账户余额 =;T[2:JUu  
account for                                       对……进行会计处理，核算；解释 Bnv%W4  
accounting                                        会计，会计学 ZC-
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accounting advisory serve                        会计咨询服务 @gz?T;EC  
accounting firm                                 会计师事务所 JTJ4a8DE  
accounting information                      会计信息，会计资料 `^[ra%
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accounting period                             会计期间 'fsOKx4Z  
accounting policies                                   会计政策 Q1yTDJ(2  
accounting professional bodies                 会计职业组织，会计职业团体 {n'}S(  
accounting records                                   会计记录 \ZH=$c*W  
accounting responsibility                           会计责任 N~(}?'y9S  
accounting service                             会计服务 FTe#@\I  
accounting standards                                会计准则 $Izk]o;X~  
Accounting Standards for Business Enterprises       企业会计准则 #'P&L>6 ;  
accounting system                             会计系统 /_8V+@im  
accounting treatment                                会计处理 #s%$kYp 1  
accuracy                                    准确性，精确性 3* <W`yed  
additional audit procedures                      追加审计程序 COafVlJ,l  
addressee                                         收件人，收信人 Tj:F Qnx  
Administration of State-owned Assets  (the～)     国有资产管理局 lki(_@3  
administrative laws and regulations                 行政法规 7=9jXNk Y  
adverse impact                                 不利影响，负面影响 aHw VoT  
adverse opinion                                反对意见 J2rH<Fd[up  
advisory group                                  咨询组，顾问组 m" GrpE3  
agency fee                                        代理费，代理费用 *h1@eJHMz  
aggregate                                          总计，合计为…… _U %B1s3y  
alternation of document and record                 变造文件和记录 >e%Po,Fg$  
alternative audit procedures                      替代审计程序，备选审计程序 YeVhWPn@  
amend                                              修改，修订 % |V:F.f  
amortisation                                      摊销 whshjl?a  
analytical capacity                             分析能力 1mqFnVkf&+  
analytical procedures                               分析性程序 w]}vm-  
annual financial statements                        年度会计报表，年度财务报表 <Bwu N,}  
appendix                                          附录，附表 Up:#Zs2  
applicable                                         适用的 U,N4+F}FR  
applicable laws and regulations                 适用的法规 (,>`\\  
application systems                                  应用系统 p%BO:%v  
apply consistently                              一贯地执行，一贯地实施 u|E,Wy1  
appropriate                                       适当的，合适的； EifY
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征用，挪用 O7W}Z1G  
appropriate authorization                          适当的授权 i~4Kek6,I  
appropriateness of audit evidence                    审计证据的适当性 2B#\683  
approval                                    批准，核准 @47TDCr  
assertion                                    (会计报表上的)认定；确认 h!.(7qdd  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 v-o/zud]]  
asset                                                 资产，财产 W!g ,  
asset restructuring                             资产重组 b\?`721BG  
assignment of duties                                 职责的划分 ^VQiq7 xm  
assistant                                     助理，助理人员 q:(K^  
associated company                                 联属公司，联营公司 ()iJvf>
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association                                        联合，结合；协会，社团 `&o|=  
assumption                                       假设，假定 LxbVRw  
at a given date                                         在某一特定时日 Aq-v3$XL  
attestation                                         鉴证，公证 "3K0 wR5  
attestation service                             鉴证服务 |Z<adOg  
audit adjustment                                审计调整 ${?Px c{-  
audit areas                                        审计领域 /Wa+mp  
audit conclusion                                审计结论 (L\tp> E-  
audit effectiveness                             审计效果 0o#lB^e;l  
audit efficiency                                  审计效率 FUQT,7CA  
audit engagement letter                      审计业务约定书 C]k\GlhB  
audit evidence                                          审计证据 rpvm].4  
audit fee                                    审计费 =LC5o2bLy  
audit files                                          审计档案 w v1R
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audit findings                                     审计中发现的事项 ,PB?
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audit implementation stage                        审计实施阶段 ;J4_8N-  
audit mark                                        审计标识 ;,<s'5icyg  
audit materiality                                 审计重要性 87-oR}/r  
audit method                                     审计方法 U|>Js!$  
audit objective                                         审计目标，审计目的 4B|f}7%\  
audit of financial statements                      会计报表审计，财务报表审计 Xd4~N:  
audit opinion                                     审计意见 Tb}b*d3  
audit period                                      被审计期间，被审计年度 KS%,N _F<  
audit plan                                          审计计划 (Lc%G~{  
audit planning                                    编制审计计划，制定审计计划，审计计划 cD 1p5U  
audit planning stage                                  审计计划阶段 3[c54S+(U  
audit procedure                                审计程序 iaMZ37  
audit programme                               审计程序表，具体审计计划 Q5Wb)  
audit report                                       审计报告 % $J^dF_0
 
audit report with a disclaimer of opinion           拒绝表示意见审计报告 Dx8^V
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audit report with a qualified opinion                 有保留意见的审计报告 <|{=O9
 
audit report with an adverse opinion                否定意见的审计报告 4|~o<t8  
audit report with dual dates                      双重日期审计报告 'RPe5 vB  
audit reporting stage                                 审计报告阶段 ej0q*TH.  
audit responsibility                                   审计责任 !#'*@a  
audit results                                      审计结果 5!w
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audit risk                                          审计风险 #e=[W))  
audit sampling                                          审计抽样 +UB.
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audit sampling techniques                         审计抽样方法，审计抽样技术  M;V2O;  
audit strategies                                  审计策略 oRCj]9I$  
audit summary                                         审计总结，审计小结 ,i'>+Ix<  
audit team                                         审计小组 |'Jz(dv[  
audit test                                    审计测试 z 6p.{M  
audit trail                                          审计轨迹 CrK}mbe  
audit work                                        审计工作 #zfBNkk&@  
audit working paper                                 审计工作底稿 &n['#7 <(!  
audited financial statement                        审计会计报表，已审计财务报表 <FP&1Eg!|  
Auditing Guidelines (the～)                      审计规范指南 .}^m8
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auditing standards                             审计准则 WzF/wzR  
audit-oriented working paper                          (审计)业务类工作底稿 huO_ARwK'  
authorisation                                     授权 SlmgFk!r!  
authorisation of transaction                       交易的授权 1;>J9  
availability                                         可获得性 m'Ran3rp  
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balance                                      余额；差额；平衡 6L8wsz CW  
balance sheet                                    资产负债表 P#iBwmwN+.  
bank                                                 银行 =ove#3  
bank account                                    银行账户，银行户头 `Os@/S  
bank statement                                 银行对账单 Fvg>>HVu  
barter transaction                              易货交易，以物换物交易 oB+drDp8U  
basis of audit                                    审计依据 : xW.(^(d  
basis of preparation                                (会计报表的)编制基础 6?r}bs6Msx  
book of account                               账目，账簿 )[>{ Ie2  
borrowing                                         借款，贷款，借债 @?TOg{:  
branch                                              分支，分支机构，分店 q5Z]Z.%3O  
brought forward                                (账户余额等的)承上年，承上期，承上页 J#MUtpPdQ  
budget                                              预算 $vx]\` ^  
building                                      建筑物；大楼 af.yC [  
business conditions                                  业务情况，经营情况 :W^ k3/t  
business licence                               (企业等的)营业执照 qEE V
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business relation                                业务关系 6 ,| !zaeS  
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