[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 cij]&$;Q  
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审计词汇英汉对照 #`fi2K&]j  
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ability to continue as a going concern               持续经营能力 dXf]G6  
acceptability                                     可接受性，可接受程度 y\r^\ S9%  
acceptable level of detection risk                     检查风险的可接受水平 p 02nd.R6  
acceptance of engagement                       接受委托 Huc3|~9  
accepting the engagement for the first time              首次接受委托 Cy`<^_i  
access to asset                                         对资产的接触 WcV\kemf  
according to                                     根据，依据，依照 s= -
WB0E  
account balance                                账户余额 LLXg  
account for                                       对……进行会计处理，核算；解释 TsFV ;S l3  
accounting                                        会计，会计学 ntA[[OIFO  
accounting advisory serve                        会计咨询服务 yhw:xg_;Kz  
accounting firm                                 会计师事务所 vu !j{%GO  
accounting information                      会计信息，会计资料 &sr:\Qn X/  
accounting period                             会计期间 Xy3g(x]  
accounting policies                                   会计政策 k8S
u/U  
accounting professional bodies                 会计职业组织，会计职业团体 t(uB66(_F  
accounting records                                   会计记录 i4{ /  
accounting responsibility                           会计责任 X-*KQ+?  
accounting service                             会计服务 BJ:E,P`_  
accounting standards                                会计准则 HlOAo:8'  
Accounting Standards for Business Enterprises       企业会计准则 nsr _\F\  
accounting system                             会计系统 LXTipWKz  
accounting treatment                                会计处理 e$p1Th*|]4  
accuracy                                    准确性，精确性 !DY2{Wb  
additional audit procedures                      追加审计程序 x0AqhT5}  
addressee                                         收件人，收信人 /:*R -VdF  
Administration of State-owned Assets  (the～)     国有资产管理局 )Bm^aMVl3  
administrative laws and regulations                 行政法规 On2Vf*G@|  
adverse impact                                 不利影响，负面影响 <.?^LT  
adverse opinion                                反对意见 nkr,  
advisory group                                  咨询组，顾问组 ^Yf)lV&[  
agency fee                                        代理费，代理费用 U:etcnb4w>  
aggregate                                          总计，合计为…… RpaA)R,  
alternation of document and record                 变造文件和记录 ^Xt]wl*]+  
alternative audit procedures                      替代审计程序，备选审计程序 bSeL"   
amend                                              修改，修订 g#9*bF  
amortisation                                      摊销 Wj  
analytical capacity                             分析能力 w'5dk3$"  
analytical procedures                               分析性程序 K_<lO,[S  
annual financial statements                        年度会计报表，年度财务报表 XSHwE)m  
appendix                                          附录，附表 Hjo:;s  
applicable                                         适用的
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applicable laws and regulations                 适用的法规 pO7{3%  
application systems                                  应用系统 LzEE]i  
apply consistently                              一贯地执行，一贯地实施  iC5JU&l  
appropriate                                       适当的，合适的； v0H>iKh7  
征用，挪用 ~YT>:Np  
appropriate authorization                          适当的授权 gl(6m`a>  
appropriateness of audit evidence                    审计证据的适当性 8YJqM,t5)  
approval                                    批准，核准 .x-Z+Rs{
g  
assertion                                    (会计报表上的)认定；确认 4%c7#AX[T  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 J~yd]L>  
asset                                                 资产，财产 =Y=^]ayO/  
asset restructuring                             资产重组 oN1wrf}Sh  
assignment of duties                                 职责的划分 W&~iO   
assistant                                     助理，助理人员 :'^
dy%&UB  
associated company                                 联属公司，联营公司 0F;(_2V-  
association                                        联合，结合；协会，社团 ui#1+p3G  
assumption                                       假设，假定 NNREt:+kr  
at a given date                                         在某一特定时日 /S=;DxZ,r  
attestation                                         鉴证，公证 gYH:EuY,  
attestation service                             鉴证服务 XM5;AcD  
audit adjustment                                审计调整 +_|cZlQ&  
audit areas                                        审计领域 gp|7{}Q{  
audit conclusion                                审计结论 &|&YRHv  
audit effectiveness                             审计效果 );/5#b@<Y  
audit efficiency                                  审计效率 /iJcy:J  
audit engagement letter                      审计业务约定书 J?,!1V=  
audit evidence                                          审计证据 nF!_q;+Vp  
audit fee                                    审计费 U~zN*2-  
audit files                                          审计档案 xx`8>2T#e  
audit findings                                     审计中发现的事项 WY.\<$7  
audit implementation stage                        审计实施阶段 hz~CW-47  
audit mark                                        审计标识 y8(?:#ZC  
audit materiality                                 审计重要性 w$_'xX(  
audit method                                     审计方法 k~s>8N:&G  
audit objective                                         审计目标，审计目的 kvO`]>#;$?  
audit of financial statements                      会计报表审计，财务报表审计 ?D$b%G{  
audit opinion                                     审计意见 Xt H_+W+O  
audit period                                      被审计期间，被审计年度 5\*wX.wp  
audit plan                                          审计计划 nY5n%>8  
audit planning                                    编制审计计划，制定审计计划，审计计划 ^$s~qQQ}B  
audit planning stage                                  审计计划阶段 {]_{BcK+  
audit procedure                                审计程序 mLx
wJ  
audit programme                               审计程序表，具体审计计划 !+26a*P  
audit report                                       审计报告 $P}]|/Yb  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 lt(-,md  
audit report with a qualified opinion                 有保留意见的审计报告 Jv{"R!e"P  
audit report with an adverse opinion                否定意见的审计报告 "j@I RuH  
audit report with dual dates                      双重日期审计报告 ([XyW{=h!  
audit reporting stage                                 审计报告阶段 3b[[2x_UU  
audit responsibility                                   审计责任 z1KC$~{O  
audit results                                      审计结果 s?\9i6  
audit risk                                          审计风险 4;~lpty  
audit sampling                                          审计抽样 kKk 
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audit sampling techniques                         审计抽样方法，审计抽样技术 ,DUQto  
audit strategies                                  审计策略 yW=hnV{  
audit summary                                         审计总结，审计小结 h'q0eqYeu)  
audit team                                         审计小组 GHsdLe=t0#  
audit test                                    审计测试 2] wf`9ZH  
audit trail                                          审计轨迹 ]B.,7  
audit work                                        审计工作 TboHP/  
audit working paper                                 审计工作底稿 2D_Vo ])l/  
audited financial statement                        审计会计报表，已审计财务报表 L"vG:Mq@D  
Auditing Guidelines (the～)                      审计规范指南 Cq;K,B9  
auditing standards                             审计准则 {4jSj0W  
audit-oriented working paper                          (审计)业务类工作底稿 .$s|T  
authorisation                                     授权 1X_!%Z  
authorisation of transaction                       交易的授权 wTAEJ{p  
availability                                         可获得性 r L|BkN  
B JP% ;rAoJ  
balance                                      余额；差额；平衡 c68$pgG  
balance sheet                                    资产负债表 lG^nT  
bank                                                 银行 7)It1i-  
bank account                                    银行账户，银行户头 WF.$gBH"  
bank statement                                 银行对账单 zSv
Hvs  
barter transaction                              易货交易，以物换物交易 7z0uj  
basis of audit                                    审计依据 i$<v*$.o  
basis of preparation                                (会计报表的)编制基础 .$}zw|,q  
book of account                               账目，账簿 QR"O)lP  
borrowing                                         借款，贷款，借债 MKYE]D;  
branch                                              分支，分支机构，分店 (=/L#Yg_  
brought forward                                (账户余额等的)承上年，承上期，承上页 bzL;)H4Eo  
budget                                              预算 \c^jaK5  
building                                      建筑物；大楼 RuEnr7gi  
business conditions                                  业务情况，经营情况 X!
HSS/'  
business licence                               (企业等的)营业执照 ?@BaBU:o`F  
business relation                                业务关系 .?)oiPW#  
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