[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 q 'a  
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审计词汇英汉对照 ]Lqt(c  
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ability to continue as a going concern               持续经营能力 +f ;CyMEp  
acceptability                                     可接受性，可接受程度 `wTlyS3[  
acceptable level of detection risk                     检查风险的可接受水平 tue/4Q#7  
acceptance of engagement                       接受委托 I#FF*@oeM  
accepting the engagement for the first time              首次接受委托 I5);jgb  
access to asset                                         对资产的接触 &yz&LNn'  
according to                                     根据，依据，依照 "x&C5l}n  
account balance                                账户余额 ;;gK@?hJ  
account for                                       对……进行会计处理，核算；解释 rp:wQH7  
accounting                                        会计，会计学 dow^*{fqZ  
accounting advisory serve                        会计咨询服务 snp v z1iS  
accounting firm                                 会计师事务所 Q \J,}1<`6  
accounting information                      会计信息，会计资料 D;F{1[s(  
accounting period                             会计期间 Zq ot{s  
accounting policies                                   会计政策 4R) |->"  
accounting professional bodies                 会计职业组织，会计职业团体 ;<G<1+  
accounting records                                   会计记录 IdRdW{o  
accounting responsibility                           会计责任 K,}w]b  
accounting service                             会计服务 W)SjQp6  
accounting standards                                会计准则 [ij,RE7,T  
Accounting Standards for Business Enterprises       企业会计准则 }Ewo_P&`  
accounting system                             会计系统 ;? uC=o>Z{  
accounting treatment                                会计处理 *R`MMm  
accuracy                                    准确性，精确性 YirC*  
additional audit procedures                      追加审计程序 ~j@UlP  
addressee                                         收件人，收信人 C@HD(..
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Administration of State-owned Assets  (the～)     国有资产管理局 NyI;v=  
administrative laws and regulations                 行政法规 ]B
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adverse impact                                 不利影响，负面影响 26:evid  
adverse opinion                                反对意见 R+$8w2#  
advisory group                                  咨询组，顾问组 $)e:8jS=  
agency fee                                        代理费，代理费用 L,-u.vV  
aggregate                                          总计，合计为…… o;-<|W>  
alternation of document and record                 变造文件和记录 _& 4its  
alternative audit procedures                      替代审计程序，备选审计程序 Q)Dwq?  
amend                                              修改，修订 h[ 6hM^n  
amortisation                                      摊销 .Tm- g#  
analytical capacity                             分析能力 s5Fr)q// !  
analytical procedures                               分析性程序 ?:|YGLaB  
annual financial statements                        年度会计报表，年度财务报表 <qiICb)~  
appendix                                          附录，附表 ]u&dJL  
applicable                                         适用的 Q59/ex  
applicable laws and regulations                 适用的法规 `f'C[a"  
application systems                                  应用系统 `.k5v7!o  
apply consistently                              一贯地执行，一贯地实施 u5gZxO1J5  
appropriate                                       适当的，合适的； ^w6eWzI  
征用，挪用 TIRHT`"i  
appropriate authorization                          适当的授权 dB|Te"6  
appropriateness of audit evidence                    审计证据的适当性 >7>7/7=O  
approval                                    批准，核准 5(}H ?  
assertion                                    (会计报表上的)认定；确认 135Par5v  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 4NVgOr
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asset                                                 资产，财产 4IGxI7~27#  
asset restructuring                             资产重组 y-`I) w%  
assignment of duties                                 职责的划分 C"T,MH  
assistant                                     助理，助理人员 * =^[VV!  
associated company                                 联属公司，联营公司 h1%y:[_  
association                                        联合，结合；协会，社团 {u]CHN`%Z  
assumption                                       假设，假定 8 G?b.NE^  
at a given date                                         在某一特定时日 o?R,0 -  
attestation                                         鉴证，公证 wd`R4CKhP]  
attestation service                             鉴证服务 qU6BA\ZL  
audit adjustment                                审计调整 !=M/j}  
audit areas                                        审计领域 Z oTNm  
audit conclusion                                审计结论 `03<0L  
audit effectiveness                             审计效果 E2yz=7sv5  
audit efficiency                                  审计效率
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audit engagement letter                      审计业务约定书 O`[]xs  
audit evidence                                          审计证据 Rc7.M"wzjX  
audit fee                                    审计费 iH _"W+dq  
audit files                                          审计档案 Fi{mr*}  
audit findings                                     审计中发现的事项 !\w\ ]7ls  
audit implementation stage                        审计实施阶段 DM/hcY$MW  
audit mark                                        审计标识 fle0c^=  
audit materiality                                 审计重要性 {dZ8;Fy4  
audit method                                     审计方法 OX,F09.C  
audit objective                                         审计目标，审计目的 )%|r>{  
audit of financial statements                      会计报表审计，财务报表审计 |\p5mh  
audit opinion                                     审计意见 |7S:l9;  
audit period                                      被审计期间，被审计年度 L9'-  
audit plan                                          审计计划 .5k^f5a  
audit planning                                    编制审计计划，制定审计计划，审计计划 Ard J."  
audit planning stage                                  审计计划阶段 kO M-  
audit procedure                                审计程序 l_sg)Vr/b  
audit programme                               审计程序表，具体审计计划 WA$ p_% r=  
audit report                                       审计报告 k*9%8yi_ U  
audit report with a disclaimer of opinion           拒绝表示意见审计报告
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audit report with a qualified opinion                 有保留意见的审计报告 zuj ;T,R;  
audit report with an adverse opinion                否定意见的审计报告 NQ3|\<Wt  
audit report with dual dates                      双重日期审计报告 w\v&3T   
audit reporting stage                                 审计报告阶段 tYI]=:  
audit responsibility                                   审计责任 Pu/lpHm|  
audit results                                      审计结果 pqd4iR Wv  
audit risk                                          审计风险 iDvpXn  
audit sampling                                          审计抽样 D1~^\)*  
audit sampling techniques                         审计抽样方法，审计抽样技术 wO\!xW:  
audit strategies                                  审计策略 r?XDvU  
audit summary                                         审计总结，审计小结 9e76pP(  
audit team                                         审计小组 Bzm.X=U:  
audit test                                    审计测试 Kk56/(_S  
audit trail                                          审计轨迹 6NKF'zh  
audit work                                        审计工作 S&`O\!NF  
audit working paper                                 审计工作底稿 JbVi1?c  
audited financial statement                        审计会计报表，已审计财务报表 GfQ^@Tl  
Auditing Guidelines (the～)                      审计规范指南 $u-lo|  
auditing standards                             审计准则 |<2JQ[]  
audit-oriented working paper                          (审计)业务类工作底稿 z+2u-jG  
authorisation                                     授权 ma`w\8a  
authorisation of transaction                       交易的授权 9M19UP&  
availability                                         可获得性 |7Yvq%E  
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balance                                      余额；差额；平衡 i&B?4J)  
balance sheet                                    资产负债表 fzOMX z  
bank                                                 银行 y#GCtkhi  
bank account                                    银行账户，银行户头 ^$?7H>=_ha  
bank statement                                 银行对账单 Hm<M@M$aG  
barter transaction                              易货交易，以物换物交易 ="= #5C  
basis of audit                                    审计依据 K-ju,4A  
basis of preparation                                (会计报表的)编制基础 rGAFp,}-f  
book of account                               账目，账簿 {K 6Kx36  
borrowing                                         借款，贷款，借债 y>&V
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branch                                              分支，分支机构，分店 Xd5! Ti}  
brought forward                                (账户余额等的)承上年，承上期，承上页 jBGG2[hV  
budget                                              预算 Ld'EABM  
building                                      建筑物；大楼 3 pHn_R  
business conditions                                  业务情况，经营情况 ~|J*E38  
business licence                               (企业等的)营业执照 .2{6h  
business relation                                业务关系 L_`Xbky  
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