[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 ~6HpI0i  
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审计词汇英汉对照 r\OunGUP  
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ability to continue as a going concern               持续经营能力 Gb=pQ(n4  
acceptability                                     可接受性，可接受程度 >UUcKq1M:  
acceptable level of detection risk                     检查风险的可接受水平 \~sc6ho  
acceptance of engagement                       接受委托 DqfWu*  
accepting the engagement for the first time              首次接受委托 L}E~CiL0n  
access to asset                                         对资产的接触 #Tz$ona
 
according to                                     根据，依据，依照 3pxZk%  
account balance                                账户余额 WrA!'I  
account for                                       对……进行会计处理，核算；解释 }?KvT$s  
accounting                                        会计，会计学 E[:eMJR  
accounting advisory serve                        会计咨询服务 9g7d:zG  
accounting firm                                 会计师事务所 9j0Hvo%T  
accounting information                      会计信息，会计资料 .!fhy[%o:D  
accounting period                             会计期间 skd3E4  
accounting policies                                   会计政策 - 8HK_eQn  
accounting professional bodies                 会计职业组织，会计职业团体 :]Nn(},  
accounting records                                   会计记录 pyvH [  
accounting responsibility                           会计责任 q*L>MV  
accounting service                             会计服务 }ZQ)]Mr  
accounting standards                                会计准则 TY."?` [FK  
Accounting Standards for Business Enterprises       企业会计准则 nx
   
accounting system                             会计系统 DFgQ1:6[  
accounting treatment                                会计处理 HE;}B!>  
accuracy                                    准确性，精确性 PykVXZ7j;  
additional audit procedures                      追加审计程序 *oby(D"p  
addressee                                         收件人，收信人 !"v[\||1  
Administration of State-owned Assets  (the～)     国有资产管理局 9J3@8h p  
administrative laws and regulations                 行政法规 M id v  
adverse impact                                 不利影响，负面影响 S!Alno  
adverse opinion                                反对意见 ^(j}'p,  
advisory group                                  咨询组，顾问组 Xkqq$A4  
agency fee                                        代理费，代理费用 ~.Wlv;  
aggregate                                          总计，合计为…… KKBrw+)AJ  
alternation of document and record                 变造文件和记录 SmpYH @  
alternative audit procedures                      替代审计程序，备选审计程序 ; _ziRy  
amend                                              修改，修订 TANv)&,|9  
amortisation                                      摊销 8a,uM :  
analytical capacity                             分析能力 j8cIpbp8x  
analytical procedures                               分析性程序 syJLcK+e  
annual financial statements                        年度会计报表，年度财务报表 lm;Dy*|<  
appendix                                          附录，附表 Bj=lUn`T:  
applicable                                         适用的 wtl3Ex,DO  
applicable laws and regulations                 适用的法规 43VBx<"  
application systems                                  应用系统 w4nU86oZYl  
apply consistently                              一贯地执行，一贯地实施 tJM#/yT  
appropriate                                       适当的，合适的； D-/q-=zd  
征用，挪用 U<YcUmX  
appropriate authorization                          适当的授权 rD\)ndPv  
appropriateness of audit evidence                    审计证据的适当性 |erG cKk  
approval                                    批准，核准 u?-|sv*  
assertion                                    (会计报表上的)认定；确认 *;&[q{hz  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 CN{xh=2qY[  
asset                                                 资产，财产 (#c|San  
asset restructuring                             资产重组 Sl;[9l2  
assignment of duties                                 职责的划分 Ybkydc  
assistant                                     助理，助理人员 K8 =jkU  
associated company                                 联属公司，联营公司 zA>LrtyK(=  
association                                        联合，结合；协会，社团 0!
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assumption                                       假设，假定 33=lR-N#  
at a given date                                         在某一特定时日 gTS}'w{  
attestation                                         鉴证，公证 ~Ydm"G  
attestation service                             鉴证服务 z/I\hC9i  
audit adjustment                                审计调整 e7S
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audit areas                                        审计领域 fTOGW`s^  
audit conclusion                                审计结论 $a01">q&y  
audit effectiveness                             审计效果 KB"N',kG  
audit efficiency                                  审计效率 3;O4o]`  
audit engagement letter                      审计业务约定书 r) u@,P  
audit evidence                                          审计证据 mDXG~*1  
audit fee                                    审计费 >T#" Im-  
audit files                                          审计档案 0clq}  
audit findings                                     审计中发现的事项 Hl#?#A5  
audit implementation stage                        审计实施阶段 *x &  
audit mark                                        审计标识 Ox5Es  
audit materiality                                 审计重要性 L>Y3t1=  
audit method                                     审计方法 GGs7]mhA  
audit objective                                         审计目标，审计目的 Ygbyia|  
audit of financial statements                      会计报表审计，财务报表审计 j8G$,~v  
audit opinion                                     审计意见 A>ve|us$  
audit period                                      被审计期间，被审计年度 I7#^'/  
audit plan                                          审计计划 `h'7X(  
audit planning                                    编制审计计划，制定审计计划，审计计划 7w<e^H?  
audit planning stage                                  审计计划阶段 <t&Qa~mA  
audit procedure                                审计程序 6lPuYEmT  
audit programme                               审计程序表，具体审计计划 p9E/#U8A_  
audit report                                       审计报告 !,^y!+,Qy  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 | .gE9'"bv  
audit report with a qualified opinion                 有保留意见的审计报告 -@tj0OHg  
audit report with an adverse opinion                否定意见的审计报告 n
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audit report with dual dates                      双重日期审计报告 ICEyz| C  
audit reporting stage                                 审计报告阶段 mKqXB\<  
audit responsibility                                   审计责任 ' Tk4P{  
audit results                                      审计结果 S"t\LB*'Ls  
audit risk                                          审计风险 'T|EwrS j  
audit sampling                                          审计抽样 2 :4o`o  
audit sampling techniques                         审计抽样方法，审计抽样技术 y`i?Qo3  
audit strategies                                  审计策略 :}R,a=N  
audit summary                                         审计总结，审计小结 m5o$Dus+?'  
audit team                                         审计小组 /9A6"Z
 
audit test                                    审计测试 bzr QQQ  
audit trail                                          审计轨迹 X`(fJ
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audit work                                        审计工作 ?iZM.$![  
audit working paper                                 审计工作底稿 !|l7b2NEz-  
audited financial statement                        审计会计报表，已审计财务报表 T/.UMw  
Auditing Guidelines (the～)                      审计规范指南 .EReYZO  
auditing standards                             审计准则 N^M6*,F,J  
audit-oriented working paper                          (审计)业务类工作底稿 #+N_wIP4  
authorisation                                     授权 ~Zn|(  
authorisation of transaction                       交易的授权 2q(gWhcj  
availability                                         可获得性 lCgzQZ  
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balance                                      余额；差额；平衡 9q+W>wt
 
balance sheet                                    资产负债表 C+t0Zen  
bank                                                 银行 dC;&X g`  
bank account                                    银行账户，银行户头 /:^nG+  
bank statement                                 银行对账单 dW22v!  
barter transaction                              易货交易，以物换物交易 764eXh  
basis of audit                                    审计依据  LJ;&02w@  
basis of preparation                                (会计报表的)编制基础 * fs[]q'Q  
book of account                               账目，账簿 _#1EbvO*l  
borrowing                                         借款，贷款，借债 U[2;Fkapi  
branch                                              分支，分支机构，分店 3 l}9'j  
brought forward                                (账户余额等的)承上年，承上期，承上页 F!phTu  
budget                                              预算 NJSbS<O  
building                                      建筑物；大楼 $e2+O\.>  
business conditions                                  业务情况，经营情况 8f1M
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business licence                               (企业等的)营业执照 $)nP
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business relation                                业务关系 <CB%e!~.9  
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