[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 7r#ymQ  
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审计词汇英汉对照 xgu `Q`~  
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ability to continue as a going concern               持续经营能力 jhgX{xc  
acceptability                                     可接受性，可接受程度 >4` dy  
acceptable level of detection risk                     检查风险的可接受水平 ^ <`(lyph  
acceptance of engagement                       接受委托 . 5y"38e  
accepting the engagement for the first time              首次接受委托 Bh`N[\r  
access to asset                                         对资产的接触 PQmq5N6  
according to                                     根据，依据，依照 2NGeC0=  
account balance                                账户余额 ?tdd3ai>  
account for                                       对……进行会计处理，核算；解释 `>(W"^  
accounting                                        会计，会计学 eDI=nSo  
accounting advisory serve                        会计咨询服务 /wShUR{  
accounting firm                                 会计师事务所 6Q&r0>^{  
accounting information                      会计信息，会计资料 hOv={:  
accounting period                             会计期间 6DIZ@oi  
accounting policies                                   会计政策 AFvgbn8Qh  
accounting professional bodies                 会计职业组织，会计职业团体 AI vXb\wL  
accounting records                                   会计记录 POI.]1i  
accounting responsibility                           会计责任 lT&wOm3  
accounting service                             会计服务 8F(h*e_?  
accounting standards                                会计准则 lf<S_2i  
Accounting Standards for Business Enterprises       企业会计准则 A5:qKaAq  
accounting system                             会计系统 %sBAl.!BN  
accounting treatment                                会计处理 /PBaIoJE  
accuracy                                    准确性，精确性 8M,9kXq{L  
additional audit procedures                      追加审计程序 3f Xv4R;!:  
addressee                                         收件人，收信人 Y}*\[}l:&x  
Administration of State-owned Assets  (the～)     国有资产管理局 mbRqJT>@  
administrative laws and regulations                 行政法规 n]_[NR) i  
adverse impact                                 不利影响，负面影响 d6{Gt"  
adverse opinion                                反对意见 $0oO &)*  
advisory group                                  咨询组，顾问组 8(g:HR*;  
agency fee                                        代理费，代理费用 d,vNem-Z*L  
aggregate                                          总计，合计为…… V"o7jsFH6n  
alternation of document and record                 变造文件和记录 D-Vai#Cd  
alternative audit procedures                      替代审计程序，备选审计程序 ]r!>{  
amend                                              修改，修订 3ya1'qUC  
amortisation                                      摊销 %=AxJp!a  
analytical capacity                             分析能力 Pz#7h*;cw.  
analytical procedures                               分析性程序 1 2++RkL#  
annual financial statements                        年度会计报表，年度财务报表 sbkQ71T:  
appendix                                          附录，附表 `i) 2 nNJ"  
applicable                                         适用的 m"\:o  
applicable laws and regulations                 适用的法规 1axQ)},o@p  
application systems                                  应用系统 ,B(7\  
apply consistently                              一贯地执行，一贯地实施 @RFs/'  
appropriate                                       适当的，合适的； ev0oO+u  
征用，挪用 unJid8Lo  
appropriate authorization                          适当的授权 .roqEasu8  
appropriateness of audit evidence                    审计证据的适当性 G&xo1K]  
approval                                    批准，核准 +x?#DH-  
assertion                                    (会计报表上的)认定；确认 OdWou|Gz  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 OH^N" L  
asset                                                 资产，财产 jN-vY<?h]  
asset restructuring                             资产重组 U-k+9f 0  
assignment of duties                                 职责的划分 f'Iz G.R  
assistant                                     助理，助理人员 Q-Ux<#
  
associated company                                 联属公司，联营公司 JjpRHw8\  
association                                        联合，结合；协会，社团 `~eX55W  
assumption                                       假设，假定 ;=j@, yu  
at a given date                                         在某一特定时日 8(.mt/MR
 
attestation                                         鉴证，公证 K3uG2g(>2  
attestation service                             鉴证服务 RCTQhTy=  
audit adjustment                                审计调整 O1 .w,U   
audit areas                                        审计领域 6iEhsL&K  
audit conclusion                                审计结论 My
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audit effectiveness                             审计效果
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audit efficiency                                  审计效率 +')f6P;t>=  
audit engagement letter                      审计业务约定书 F/m^?{==~*  
audit evidence                                          审计证据 #j#_cImE  
audit fee                                    审计费  nVu&/  
audit files                                          审计档案 v5;I]?72l~  
audit findings                                     审计中发现的事项 _LAS~x7,  
audit implementation stage                        审计实施阶段 ;Sd\VR  
audit mark                                        审计标识 !3i
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audit materiality                                 审计重要性 MS(JR  
audit method                                     审计方法 nzjkX4KV  
audit objective                                         审计目标，审计目的 n9pN6,o+  
audit of financial statements                      会计报表审计，财务报表审计 *19ax&|*S  
audit opinion                                     审计意见 R(P%Csbqh  
audit period                                      被审计期间，被审计年度 ^l^fD t  
audit plan                                          审计计划 P o jmC  
audit planning                                    编制审计计划，制定审计计划，审计计划 n .!Ym X4  
audit planning stage                                  审计计划阶段 1:NrP'W^  
audit procedure                                审计程序 Zh5RwQNE~  
audit programme                               审计程序表，具体审计计划 fP3_d  
audit report                                       审计报告 A*./,KT  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 YY?a>j."a  
audit report with a qualified opinion                 有保留意见的审计报告 ;!o]wHmA  
audit report with an adverse opinion                否定意见的审计报告 2fU$J>Y  
audit report with dual dates                      双重日期审计报告 ,D\GGRw  
audit reporting stage                                 审计报告阶段 VIP7OHJh  
audit responsibility                                   审计责任 2j(h+?N7k  
audit results                                      审计结果 nd;fy$<J\  
audit risk                                          审计风险 ) \Y7&  
audit sampling                                          审计抽样 ,+qVu,  
audit sampling techniques                         审计抽样方法，审计抽样技术 *Nyev]8  
audit strategies                                  审计策略 `X,yM-(  
audit summary                                         审计总结，审计小结 ]M)O YY  
audit team                                         审计小组 cPgfTT  
audit test                                    审计测试 hYQ_45Z*?  
audit trail                                          审计轨迹 \MxoZ  
audit work                                        审计工作 Qn ^bVhG+  
audit working paper                                 审计工作底稿 2=?tJ2E  
audited financial statement                        审计会计报表，已审计财务报表 79\JxiSB  
Auditing Guidelines (the～)                      审计规范指南  tv XW  
auditing standards                             审计准则 T!wo2EzE  
audit-oriented working paper                          (审计)业务类工作底稿 Xh J,"=E+  
authorisation                                     授权 h25G/`  
authorisation of transaction                       交易的授权 aNyvNEV3C  
availability                                         可获得性 AamV ms  
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balance                                      余额；差额；平衡 t_ks
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balance sheet                                    资产负债表 T&86A\D\z  
bank                                                 银行 V\V)<BARe  
bank account                                    银行账户，银行户头 K1V#cB WO  
bank statement                                 银行对账单 X1ZgSs+i  
barter transaction                              易货交易，以物换物交易 +A~\tK{  
basis of audit                                    审计依据 MNH1D!}  
basis of preparation                                (会计报表的)编制基础 !6Sd(2  
book of account                               账目，账簿 Kj=b[e%  
borrowing                                         借款，贷款，借债 LZ@|9!KDw  
branch                                              分支，分支机构，分店 Qb8 K
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brought forward                                (账户余额等的)承上年，承上期，承上页 2 _Wg!bq  
budget                                              预算 Z):n c% S  
building                                      建筑物；大楼 9h/>QLx  
business conditions                                  业务情况，经营情况 x8
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business licence                               (企业等的)营业执照 9Pw0m=4  
business relation                                业务关系 7bxA]s{m  
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