[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 'Ipp1a Z_M  
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审计词汇英汉对照 QzV Q}  
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ability to continue as a going concern               持续经营能力 ;gE]*Y.Z.p  
acceptability                                     可接受性，可接受程度 >)V1aLu=  
acceptable level of detection risk                     检查风险的可接受水平 (P=q&]l[  
acceptance of engagement                       接受委托 1?!z< <  
accepting the engagement for the first time              首次接受委托
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access to asset                                         对资产的接触 ,\2w+L5TD  
according to                                     根据，依据，依照 `dp]N0nz  
account balance                                账户余额 %yr(i 6L  
account for                                       对……进行会计处理，核算；解释 [PRQa[_  
accounting                                        会计，会计学 Y/|wOm;|
 
accounting advisory serve                        会计咨询服务 d :(&q  
accounting firm                                 会计师事务所 tN-U,6c]  
accounting information                      会计信息，会计资料 CAs8=N#H%  
accounting period                             会计期间 C71\9K*X  
accounting policies                                   会计政策 AEUXdMo  
accounting professional bodies                 会计职业组织，会计职业团体 'h]sq{  
accounting records                                   会计记录 c N]e{|  
accounting responsibility                           会计责任 HutwgPvy  
accounting service                             会计服务 zQPQP`  
accounting standards                                会计准则 ;";#{B:  
Accounting Standards for Business Enterprises       企业会计准则 R:[IH2F s  
accounting system                             会计系统 reO^_q'  
accounting treatment                                会计处理 *_Sx^`"X`l  
accuracy                                    准确性，精确性 PPj_
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additional audit procedures                      追加审计程序 XkGS3EY  
addressee                                         收件人，收信人 CVa?L"lK  
Administration of State-owned Assets  (the～)     国有资产管理局 #YEOY#  
administrative laws and regulations                 行政法规 948lL&  
adverse impact                                 不利影响，负面影响 =Su~iOa  
adverse opinion                                反对意见 D(z}c,  
advisory group                                  咨询组，顾问组 O|ODJOQNol  
agency fee                                        代理费，代理费用 cz{5-;$9Z  
aggregate                                          总计，合计为…… .UdoB`@!v=  
alternation of document and record                 变造文件和记录 ZvSWIQ6  
alternative audit procedures                      替代审计程序，备选审计程序 /kK% }L_D  
amend                                              修改，修订 >I*Qc<X91  
amortisation                                      摊销 j$%uip{  
analytical capacity                             分析能力 8D)I~ 0\  
analytical procedures                               分析性程序 v&#=1Zb  
annual financial statements                        年度会计报表，年度财务报表 !}+rg2  
appendix                                          附录，附表 h3udS{9'8  
applicable                                         适用的 8dBG ZwyET  
applicable laws and regulations                 适用的法规 r=S6yq}  
application systems                                  应用系统 [UW%(N  
apply consistently                              一贯地执行，一贯地实施 (hb\1wZ  
appropriate                                       适当的，合适的； qhIO7h  
征用，挪用 S8S<>W  
appropriate authorization                          适当的授权 76'vsg  
appropriateness of audit evidence                    审计证据的适当性 s\Zp/-Q  
approval                                    批准，核准 !+F6 Bf  
assertion                                    (会计报表上的)认定；确认 X~#jx(0_  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 7?[{/`k~?  
asset                                                 资产，财产 -_4ZT^.Lna  
asset restructuring                             资产重组 udjahI<{  
assignment of duties                                 职责的划分 m0$
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assistant                                     助理，助理人员 N.l
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associated company                                 联属公司，联营公司 S1`;2mAf*  
association                                        联合，结合；协会，社团 A/xo'G  
assumption                                       假设，假定 Qr n^T  
at a given date                                         在某一特定时日  n}f*>Mn  
attestation                                         鉴证，公证
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attestation service                             鉴证服务 v[}g+3a  
audit adjustment                                审计调整 --t5jSS44  
audit areas                                        审计领域 Gl@-RLo  
audit conclusion                                审计结论 /8s+eHn&%  
audit effectiveness                             审计效果 P p]Ygt'u  
audit efficiency                                  审计效率 c}l?x \/  
audit engagement letter                      审计业务约定书 faqh }4
 
audit evidence                                          审计证据 fNh0?/3)  
audit fee                                    审计费 @71n{9  
audit files                                          审计档案 {,Py%.vvR  
audit findings                                     审计中发现的事项 i#RT4}l"a  
audit implementation stage                        审计实施阶段 j,%<16f^A  
audit mark                                        审计标识 qFpRY7eq  
audit materiality                                 审计重要性 iuxS=3lT"K  
audit method                                     审计方法 j)vfI>  
audit objective                                         审计目标，审计目的 <O]
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audit of financial statements                      会计报表审计，财务报表审计 a2vZ'  
audit opinion                                     审计意见 'T_Vm% \)  
audit period                                      被审计期间，被审计年度 HK/T`p#  
audit plan                                          审计计划 >E:V7Fa  
audit planning                                    编制审计计划，制定审计计划，审计计划 eX1<zzd  
audit planning stage                                  审计计划阶段 :v(fgS2\  
audit procedure                                审计程序 $ M8ZF(W  
audit programme                               审计程序表，具体审计计划 p^yuz (  
audit report                                       审计报告 YR\pt8(z?  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 );~JyoDo  
audit report with a qualified opinion                 有保留意见的审计报告 !-OPzfHrI  
audit report with an adverse opinion                否定意见的审计报告 )j^~=Sio.  
audit report with dual dates                      双重日期审计报告 ar#Xe;T!  
audit reporting stage                                 审计报告阶段 Alh"ZT^*  
audit responsibility                                   审计责任 c[n4{q1  
audit results                                      审计结果 1X7tN2tQ  
audit risk                                          审计风险 7/:C[J4GTN  
audit sampling                                          审计抽样 x U1](O  
audit sampling techniques                         审计抽样方法，审计抽样技术 q7!$-  
audit strategies                                  审计策略 8=!BtMd"  
audit summary                                         审计总结，审计小结 Z_tK3kQa@&  
audit team                                         审计小组 -76l*=|  
audit test                                    审计测试 q!sazVaDp  
audit trail                                          审计轨迹 (oKrIm  
audit work                                        审计工作 MeSF,*lP  
audit working paper                                 审计工作底稿 z
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audited financial statement                        审计会计报表，已审计财务报表 n!Dy-)!`O  
Auditing Guidelines (the～)                      审计规范指南 a#_=c>h;  
auditing standards                             审计准则 )uJu.foE  
audit-oriented working paper                          (审计)业务类工作底稿 h\@\*Xz<v  
authorisation                                     授权 Z%t"~r0PS  
authorisation of transaction                       交易的授权 |d@%Vb
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availability                                         可获得性 HF\|mL  
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balance                                      余额；差额；平衡 p}r1@L s  
balance sheet                                    资产负债表 ZjEc\{ s  
bank                                                 银行 rda/  
bank account                                    银行账户，银行户头 pm.Zc'23  
bank statement                                 银行对账单 @'Y^
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barter transaction                              易货交易，以物换物交易 n&j@7R  
basis of audit                                    审计依据 :MIJfr>z  
basis of preparation                                (会计报表的)编制基础 2(<2Gnpl  
book of account                               账目，账簿 ST* \Q  
borrowing                                         借款，贷款，借债 42{\u08Z  
branch                                              分支，分支机构，分店 C(Bh<
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brought forward                                (账户余额等的)承上年，承上期，承上页 7 B<  
budget                                              预算 &ml7368@  
building                                      建筑物；大楼 ."u -5r<O  
business conditions                                  业务情况，经营情况 .w .`1 g  
business licence                               (企业等的)营业执照 ^)|!nd  
business relation                                业务关系 ev$\Ns^g$3  
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