[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 7_oUuNw  
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审计词汇英汉对照 H(;@7dh  
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ability to continue as a going concern               持续经营能力 &UH0Tw4   
acceptability                                     可接受性，可接受程度 _fk}d[q0  
acceptable level of detection risk                     检查风险的可接受水平 7u;N/@  
acceptance of engagement                       接受委托 E\D,=|Mul  
accepting the engagement for the first time              首次接受委托 9BZ B1oX  
access to asset                                         对资产的接触 [c=Wp  
according to                                     根据，依据，依照 s@:Yu  
account balance                                账户余额 'sZGLgT;m  
account for                                       对……进行会计处理，核算；解释 o}r_+\n  
accounting                                        会计，会计学 yn!;Z._  
accounting advisory serve                        会计咨询服务 <J%Z?3@T  
accounting firm                                 会计师事务所 2 )o2d^^  
accounting information                      会计信息，会计资料 $H+X'1  
accounting period                             会计期间 Z]uc *Ed  
accounting policies                                   会计政策 kAp#6->(q  
accounting professional bodies                 会计职业组织，会计职业团体 ~"%'(j_4  
accounting records                                   会计记录 TXM/+
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accounting responsibility                           会计责任 `r1j>F7Xb  
accounting service                             会计服务 *-=/" m  
accounting standards                                会计准则 
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Accounting Standards for Business Enterprises       企业会计准则 F1BvDplQ>G  
accounting system                             会计系统 ]R\L~Kr  
accounting treatment                                会计处理 Vf:.C|Z  
accuracy                                    准确性，精确性 KJJ:f
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additional audit procedures                      追加审计程序 ` \(co;:  
addressee                                         收件人，收信人 OP+*%$wR  
Administration of State-owned Assets  (the～)     国有资产管理局 %Y0lMNP  
administrative laws and regulations                 行政法规 M{orw;1Isy  
adverse impact                                 不利影响，负面影响 8!35 K  
adverse opinion                                反对意见 YSxr(\~j  
advisory group                                  咨询组，顾问组 lS Y "  
agency fee                                        代理费，代理费用 `EgX#  
aggregate                                          总计，合计为…… e~gNGr]L/  
alternation of document and record                 变造文件和记录 'eBD/w5U  
alternative audit procedures                      替代审计程序，备选审计程序 rr
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amend                                              修改，修订 '%/=\Q`  
amortisation                                      摊销 qQ]fM$!  
analytical capacity                             分析能力 V?yQm4  
analytical procedures                               分析性程序 [@/p 8I  
annual financial statements                        年度会计报表，年度财务报表 $yU}56(z~  
appendix                                          附录，附表 ;g8v7>p  
applicable                                         适用的 dpE^BWv3  
applicable laws and regulations                 适用的法规 xKBi".wA  
application systems                                  应用系统 q
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apply consistently                              一贯地执行，一贯地实施 Pi1LOCq  
appropriate                                       适当的，合适的； 4_>;|2  
征用，挪用 8fi'"  
appropriate authorization                          适当的授权 f9UDH8X  
appropriateness of audit evidence                    审计证据的适当性 vG6*[c8  
approval                                    批准，核准 z l`m1k-X  
assertion                                    (会计报表上的)认定；确认 LsI@_,XW<  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 9[\do@  
asset                                                 资产，财产 0x5\{f  
asset restructuring                             资产重组 %h0BA.r  
assignment of duties                                 职责的划分 0J[B3JO@M  
assistant                                     助理，助理人员 Chl^LEN:  
associated company                                 联属公司，联营公司 ZYY~A_C  
association                                        联合，结合；协会，社团 -wH0g^Ed  
assumption                                       假设，假定 P=}dR&gk'  
at a given date                                         在某一特定时日 Zc38ht\r;  
attestation                                         鉴证，公证  7Oe$Ou  
attestation service                             鉴证服务 2sgp$r  
audit adjustment                                审计调整 }9U_4k  
audit areas                                        审计领域 bZUw^{~)D  
audit conclusion                                审计结论 Muq~p~m}  
audit effectiveness                             审计效果 _~tF2`,Y_p  
audit efficiency                                  审计效率 #]^C(qmb:  
audit engagement letter                      审计业务约定书 l#]#_  
audit evidence                                          审计证据 /m>SEo\{C  
audit fee                                    审计费 ?`Mk$Y%my  
audit files                                          审计档案 Rf)|p;  
audit findings                                     审计中发现的事项 A`~?2LH,~F  
audit implementation stage                        审计实施阶段 #F3'<(j  
audit mark                                        审计标识 ?z|Bf@TJ[+  
audit materiality                                 审计重要性 1Hhr6T^)  
audit method                                     审计方法 ,>qtnwvlHP  
audit objective                                         审计目标，审计目的 $<=d[6  
audit of financial statements                      会计报表审计，财务报表审计 }+S
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audit opinion                                     审计意见 -#;ZZ\fdj  
audit period                                      被审计期间，被审计年度 .PT7  
audit plan                                          审计计划 (gE<`b  
audit planning                                    编制审计计划，制定审计计划，审计计划 9 4bDJy1  
audit planning stage                                  审计计划阶段 dg*xo9Xi`  
audit procedure                                审计程序 h5@7@w%
 
audit programme                               审计程序表，具体审计计划 90F.9rh  
audit report                                       审计报告 =n=!s{A:t  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 SJc*Rl>
 
audit report with a qualified opinion                 有保留意见的审计报告 zV15d9 1GX  
audit report with an adverse opinion                否定意见的审计报告 !Q_Kil.9  
audit report with dual dates                      双重日期审计报告 Lwm /[  
audit reporting stage                                 审计报告阶段 v5 p`=Z@%  
audit responsibility                                   审计责任 BINHCZ  
audit results                                      审计结果 UWqiA`,  
audit risk                                          审计风险 +3AX1o%p,#  
audit sampling                                          审计抽样 9X 1vL  
audit sampling techniques                         审计抽样方法，审计抽样技术 h7.jWJTo  
audit strategies                                  审计策略 i&m6;>?`  
audit summary                                         审计总结，审计小结 bhg6p$411
 
audit team                                         审计小组 t]v
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audit test                                    审计测试 5i{J0/'Xu)  
audit trail                                          审计轨迹 Ed;!A(64r  
audit work                                        审计工作 wj'fdrY5h  
audit working paper                                 审计工作底稿 ub1~+T'O
 
audited financial statement                        审计会计报表，已审计财务报表 &'DR`e O)  
Auditing Guidelines (the～)                      审计规范指南 *yZta:(w-W  
auditing standards                             审计准则 v^t oe  
audit-oriented working paper                          (审计)业务类工作底稿 ??#EG{{  
authorisation                                     授权 qK
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authorisation of transaction                       交易的授权 1S+T:n  
availability                                         可获得性 =<#++;!I  
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balance                                      余额；差额；平衡 RvU'8Y?>w  
balance sheet                                    资产负债表 o9Mr7  
bank                                                 银行 *>EV4Hl  
bank account                                    银行账户，银行户头 d7&d FvG  
bank statement                                 银行对账单 r-WX("Vvh  
barter transaction                              易货交易，以物换物交易 x}`) 'a[  
basis of audit                                    审计依据 |z@AvS[  
basis of preparation                                (会计报表的)编制基础 K'E)?NW69  
book of account                               账目，账簿 (<Cg|*s  
borrowing                                         借款，贷款，借债 tK+JmbB\  
branch                                              分支，分支机构，分店 (bNoe(<qU  
brought forward                                (账户余额等的)承上年，承上期，承上页 Gf~^Xv!T  
budget                                              预算 n# ?y;Y\  
building                                      建筑物；大楼 09Q5gal  
business conditions                                  业务情况，经营情况 PRyzvc~  
business licence                               (企业等的)营业执照 !iX/Ni:  
business relation                                业务关系 Kxh WZ3  
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