[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 M*z~gOZ  
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审计词汇英汉对照 )Gj8X}DM  
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ability to continue as a going concern               持续经营能力 8)O[Aq::  
acceptability                                     可接受性，可接受程度 ,RJtm%w  
acceptable level of detection risk                     检查风险的可接受水平 9^,Lc1"M>  
acceptance of engagement                       接受委托 j/>$,   
accepting the engagement for the first time              首次接受委托 :A1{d?B  
access to asset                                         对资产的接触 %1H[Wh(U  
according to                                     根据，依据，依照 _z'u pb&  
account balance                                账户余额 XM1WfjE\  
account for                                       对……进行会计处理，核算；解释 $]{k+ Jf  
accounting                                        会计，会计学 ~KW,kyXBnD  
accounting advisory serve                        会计咨询服务 WOQP$D9  
accounting firm                                 会计师事务所 [ JpKSTg[
 
accounting information                      会计信息，会计资料 lL{5SH<Q  
accounting period                             会计期间 >H'4{|  
accounting policies                                   会计政策 `wus\&
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accounting professional bodies                 会计职业组织，会计职业团体 MZlk0o 2  
accounting records                                   会计记录 T?
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accounting responsibility                           会计责任 k%D+Y(WGz8  
accounting service                             会计服务 U'R)x";=  
accounting standards                                会计准则 gUxP>hB  
Accounting Standards for Business Enterprises       企业会计准则 "ul {d(K3  
accounting system                             会计系统 dE:+k/  
accounting treatment                                会计处理 7bk%mQk  
accuracy                                    准确性，精确性 D[^m{ 9_  
additional audit procedures                      追加审计程序 D$bIo"  
addressee                                         收件人，收信人 odPL{XFj  
Administration of State-owned Assets  (the～)     国有资产管理局 lz"OC<D}(  
administrative laws and regulations                 行政法规 \<y`!"c  
adverse impact                                 不利影响，负面影响 +)j$|x~(A  
adverse opinion                                反对意见 C!Rs^/  
advisory group                                  咨询组，顾问组 >+
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agency fee                                        代理费，代理费用 I 6<*X  
aggregate                                          总计，合计为…… +w.JpbQ&  
alternation of document and record                 变造文件和记录 p$
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alternative audit procedures                      替代审计程序，备选审计程序 XLAN Np%E  
amend                                              修改，修订 #Yr9AVr}K  
amortisation                                      摊销 &m|wH4\  
analytical capacity                             分析能力 !|O~$2O@  
analytical procedures                               分析性程序 V#cqRE3XNi  
annual financial statements                        年度会计报表，年度财务报表 %7"X(Ts7B  
appendix                                          附录，附表 UG)8D5  
applicable                                         适用的 :|Ad:f
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applicable laws and regulations                 适用的法规 tcLnN:  
application systems                                  应用系统 Ytz)d/3T  
apply consistently                              一贯地执行，一贯地实施
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appropriate                                       适当的，合适的； GG@md_  
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appropriate authorization                          适当的授权 <FWF<r3F  
appropriateness of audit evidence                    审计证据的适当性 pcT:]d[1)  
approval                                    批准，核准 LM7$}#$R  
assertion                                    (会计报表上的)认定；确认 l~6?kFy9h  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 |P -8HlOr  
asset                                                 资产，财产 wQwQXNG  
asset restructuring                             资产重组 s<oNE)xe  
assignment of duties                                 职责的划分 87=^J xy  
assistant                                     助理，助理人员 :E>HE,1b+  
associated company                                 联属公司，联营公司 CAcS~ "  
association                                        联合，结合；协会，社团 Y}uCP1v  
assumption                                       假设，假定 E-I-0h 2  
at a given date                                         在某一特定时日 $% 1vW=d  
attestation                                         鉴证，公证 Hm$=h>rY9[  
attestation service                             鉴证服务 _io+YzS  
audit adjustment                                审计调整 .Fnwm}  
audit areas                                        审计领域 HYD"#m'TkB  
audit conclusion                                审计结论 Dh5X/y  
audit effectiveness                             审计效果 KuMF^0V%c  
audit efficiency                                  审计效率 'bo~%WA]n  
audit engagement letter                      审计业务约定书 wi4=OU1L)a  
audit evidence                                          审计证据 Yc,7t Uz#  
audit fee                                    审计费 6(G?MW.  
audit files                                          审计档案 b|+wc6   
audit findings                                     审计中发现的事项 )hk   
audit implementation stage                        审计实施阶段 ~-PjW#J%  
audit mark                                        审计标识 #m[|2R  
audit materiality                                 审计重要性 L+CyQq  
audit method                                     审计方法 Ti'}MC+0  
audit objective                                         审计目标，审计目的 nWMmna.5  
audit of financial statements                      会计报表审计，财务报表审计 9nH?l{As  
audit opinion                                     审计意见 6IWxPt~  
audit period                                      被审计期间，被审计年度 e_/b2"{  
audit plan                                          审计计划 LxpuhvIO  
audit planning                                    编制审计计划，制定审计计划，审计计划 =k/IaFg 6w  
audit planning stage                                  审计计划阶段 DqX{'jj  
audit procedure                                审计程序 `;>= '"O!\  
audit programme                               审计程序表，具体审计计划 x-?{E
  
audit report                                       审计报告 # g_Bx  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 /w]! wM  
audit report with a qualified opinion                 有保留意见的审计报告 2Sh  
audit report with an adverse opinion                否定意见的审计报告 BM(]QUxRd  
audit report with dual dates                      双重日期审计报告 PJ2qfYsH=>  
audit reporting stage                                 审计报告阶段 D5:{fWVsV/  
audit responsibility                                   审计责任 3"G>>nC&  
audit results                                      审计结果 cCa|YW^j  
audit risk                                          审计风险 7^Ns&Q  
audit sampling                                          审计抽样 (ZY@$ ''  
audit sampling techniques                         审计抽样方法，审计抽样技术 vq!_^F<  
audit strategies                                  审计策略 6$ Gep  
audit summary                                         审计总结，审计小结 Z7RiPSdxp  
audit team                                         审计小组 +
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audit test                                    审计测试 *X4PM
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audit trail                                          审计轨迹 wbe<'/X+  
audit work                                        审计工作 kiRa+w:  
audit working paper                                 审计工作底稿 #(1j#\  
audited financial statement                        审计会计报表，已审计财务报表 I(9R~q  
Auditing Guidelines (the～)                      审计规范指南 !>>f(t4  
auditing standards                             审计准则 %s&ChM?8F  
audit-oriented working paper                          (审计)业务类工作底稿 UQ[B?jc  
authorisation                                     授权 jaa"~5TO8  
authorisation of transaction                       交易的授权 >5j<4ShW  
availability                                         可获得性 lRveHB&V  
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balance                                      余额；差额；平衡 2hee./F`  
balance sheet                                    资产负债表 -CRQ&#p1]  
bank                                                 银行 VwEb7v,^0\  
bank account                                    银行账户，银行户头 > ]8a3x  
bank statement                                 银行对账单 #rY sj-2  
barter transaction                              易货交易，以物换物交易 [p2H=  
basis of audit                                    审计依据 4T?h  
basis of preparation                                (会计报表的)编制基础 tOOchu?=  
book of account                               账目，账簿 HmZ{L +"  
borrowing                                         借款，贷款，借债 JMVNmq&0  
branch                                              分支，分支机构，分店 9 Rx s  
brought forward                                (账户余额等的)承上年，承上期，承上页 a&k_=/X&  
budget                                              预算 !wWJ^Oz=  
building                                      建筑物；大楼 TuW/N L|  
business conditions                                  业务情况，经营情况 Z(9u<  
business licence                               (企业等的)营业执照 lhi_6&&[8  
business relation                                业务关系 iR\Hv'|  
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