[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 P/c&@_b  
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审计词汇英汉对照 S/^"@?z,vE  
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ability to continue as a going concern               持续经营能力 Q,p}:e  
acceptability                                     可接受性，可接受程度 Q?3Gk%T0[  
acceptable level of detection risk                     检查风险的可接受水平 |p><'Q%*  
acceptance of engagement                       接受委托 6b+b/>G0  
accepting the engagement for the first time              首次接受委托 >}!mQpAO  
access to asset                                         对资产的接触 <1FC%f/  
according to                                     根据，依据，依照 y9_K, g  
account balance                                账户余额 >;L6xt3  
account for                                       对……进行会计处理，核算；解释 Cg&e(  
accounting                                        会计，会计学 RT)d]u  
accounting advisory serve                        会计咨询服务 &z>e5_.  
accounting firm                                 会计师事务所 \<y`!"c  
accounting information                      会计信息，会计资料 pcYG~pZ9  
accounting period                             会计期间 VCn{mp*h  
accounting policies                                   会计政策 30XR 82P/  
accounting professional bodies                 会计职业组织，会计职业团体 kBYNf =  
accounting records                                   会计记录 Bm"KOr$}-  
accounting responsibility                           会计责任 >Y #t`6,!  
accounting service                             会计服务 c}y [[EX  
accounting standards                                会计准则 {.QEc0-  
Accounting Standards for Business Enterprises       企业会计准则 T2SP W@#Z3  
accounting system                             会计系统 v1%uxthW  
accounting treatment                                会计处理 R$[#+X!  
accuracy                                    准确性，精确性 D&}3$ 7>  
additional audit procedures                      追加审计程序 O>^C4c!  
addressee                                         收件人，收信人 sB^<6W!`(  
Administration of State-owned Assets  (the～)     国有资产管理局 DTaN"{  
administrative laws and regulations                 行政法规 3jlh}t>$l  
adverse impact                                 不利影响，负面影响 !
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adverse opinion                                反对意见 } w 5l  
advisory group                                  咨询组，顾问组 O+?<h{"  
agency fee                                        代理费，代理费用 b!sRk@LGZ  
aggregate                                          总计，合计为…… 7 Garnd b  
alternation of document and record                 变造文件和记录 :c q9f2)  
alternative audit procedures                      替代审计程序，备选审计程序 MxGu >r  
amend                                              修改，修订 o'W5|Gy  
amortisation                                      摊销
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analytical capacity                             分析能力 6`v7c!7  
analytical procedures                               分析性程序 1_\;- !t  
annual financial statements                        年度会计报表，年度财务报表 bzX\IrJpOZ  
appendix                                          附录，附表 8"dv_`ym  
applicable                                         适用的 MxY/`9>E|+  
applicable laws and regulations                 适用的法规 JMH8MH*  
application systems                                  应用系统 oo=Qt(#  
apply consistently                              一贯地执行，一贯地实施 u86"Y^d#  
appropriate                                       适当的，合适的； <Wp QbQM  
征用，挪用 PI`jExL  
appropriate authorization                          适当的授权 yto,>Utzg  
appropriateness of audit evidence                    审计证据的适当性 9G+ V;0Q  
approval                                    批准，核准 qIY~dQ|  
assertion                                    (会计报表上的)认定；确认 H63,bNS s  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 Z\HX~*,6  
asset                                                 资产，财产 'bo~%WA]n  
asset restructuring                             资产重组 T}"6wywM  
assignment of duties                                 职责的划分 L ]w/P|  
assistant                                     助理，助理人员 l2l(_$@3  
associated company                                 联属公司，联营公司 O2BW6Wc  
association                                        联合，结合；协会，社团 4\6N~P86  
assumption                                       假设，假定 <L`"!~Q  
at a given date                                         在某一特定时日 iK12pw  
attestation                                         鉴证，公证 G3rj`Sg^c  
attestation service                             鉴证服务 {K9/HqH  
audit adjustment                                审计调整 n84GZ5O>7  
audit areas                                        审计领域 "g'jPwFG  
audit conclusion                                审计结论 7vABq(  
audit effectiveness                             审计效果 3:8{"md@2  
audit efficiency                                  审计效率 Nk
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audit engagement letter                      审计业务约定书 7oq[38zB  
audit evidence                                          审计证据  b^p"|L  
audit fee                                    审计费 h=(DX5:A  
audit files                                          审计档案 s1e:v+B]  
audit findings                                     审计中发现的事项 %-<'QYYP  
audit implementation stage                        审计实施阶段 7{I h_.#  
audit mark                                        审计标识 xia|+  
audit materiality                                 审计重要性 PSPmO'C+  
audit method                                     审计方法 ]ut5S>,"  
audit objective                                         审计目标，审计目的 w^L
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audit of financial statements                      会计报表审计，财务报表审计 I(
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audit opinion                                     审计意见 s%2v3eb  
audit period                                      被审计期间，被审计年度 9:e YU =  
audit plan                                          审计计划 {;.T7dL  
audit planning                                    编制审计计划，制定审计计划，审计计划 2'5]~  
audit planning stage                                  审计计划阶段 L~IhsiB  
audit procedure                                审计程序 M?[h0{ ^K  
audit programme                               审计程序表，具体审计计划 HW7; {QMg
 
audit report                                       审计报告 TOoQZTI  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 Gkp<o  
audit report with a qualified opinion                 有保留意见的审计报告 F35#dIs`&  
audit report with an adverse opinion                否定意见的审计报告 (sQr X{~  
audit report with dual dates                      双重日期审计报告 _>v<(7  
audit reporting stage                                 审计报告阶段 fwBRWr9  
audit responsibility                                   审计责任 :_@JA0n  
audit results                                      审计结果 ($LLl;1  
audit risk                                          审计风险 i| ZceX/  
audit sampling                                          审计抽样 #vzEu
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audit sampling techniques                         审计抽样方法，审计抽样技术 1?| flK  
audit strategies                                  审计策略 HgBGV0  
audit summary                                         审计总结，审计小结 IN,(yaC  
audit team                                         审计小组 5*0y7K/D  
audit test                                    审计测试 %/>Y/!;  
audit trail                                          审计轨迹 P|HKn,ar  
audit work                                        审计工作 4T?h  
audit working paper                                 审计工作底稿 tqy @iEz+  
audited financial statement                        审计会计报表，已审计财务报表 [xT:]Pw}  
Auditing Guidelines (the～)                      审计规范指南 l/Vo-#  
auditing standards                             审计准则 A.D{.a  
audit-oriented working paper                          (审计)业务类工作底稿 l27\diKPJ  
authorisation                                     授权 5bA)j!#)|X  
authorisation of transaction                       交易的授权 J!5v~<v?-  
availability                                         可获得性 rYp3(k3  
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balance                                      余额；差额；平衡 sg8/#_S1i  
balance sheet                                    资产负债表 B}eA\O4}I  
bank                                                 银行 4&HXkRs:  
bank account                                    银行账户，银行户头 fd#jY}  
bank statement                                 银行对账单 H
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barter transaction                              易货交易，以物换物交易 3mSXWl^?  
basis of audit                                    审计依据 3( ]M{4j  
basis of preparation                                (会计报表的)编制基础 8kbY+W%n  
book of account                               账目，账簿 rLU/W<F8  
borrowing                                         借款，贷款，借债 /5#rADOS  
branch                                              分支，分支机构，分店 ?\#N9+{W  
brought forward                                (账户余额等的)承上年，承上期，承上页 XTd3|Pm  
budget                                              预算
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building                                      建筑物；大楼 9m-)Xdoy  
business conditions                                  业务情况，经营情况 cS.-7  
business licence                               (企业等的)营业执照 >5wx+n)/)  
business relation                                业务关系 qiZO _=0  
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