[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 Mps *}9  
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审计词汇英汉对照 q G;-o)h  
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ability to continue as a going concern               持续经营能力 |Mg }2!/L  
acceptability                                     可接受性，可接受程度 :k!j"@r  
acceptable level of detection risk                     检查风险的可接受水平 |1V2tx  
acceptance of engagement                       接受委托 .K9l*-e[=  
accepting the engagement for the first time              首次接受委托 dt-K  
access to asset                                         对资产的接触 nlfPg-78B+  
according to                                     根据，依据，依照 ;e;\q;GP  
account balance                                账户余额 ]xq::a{Oy  
account for                                       对……进行会计处理，核算；解释 OAok  
accounting                                        会计，会计学 4:
 sl(r  
accounting advisory serve                        会计咨询服务 GAU!_M5N  
accounting firm                                 会计师事务所 huAyjo  
accounting information                      会计信息，会计资料 N_vXYaY  
accounting period                             会计期间 *caLN,G  
accounting policies                                   会计政策 jK t-~:  
accounting professional bodies                 会计职业组织，会计职业团体 F!CAitxd  
accounting records                                   会计记录 @%B4;c  
accounting responsibility                           会计责任 Ex,JB +  
accounting service                             会计服务 ,+-?Zv 2  
accounting standards                                会计准则 '0Zm#g  
Accounting Standards for Business Enterprises       企业会计准则 fNxw&ke8&  
accounting system                             会计系统 B T7Id  
accounting treatment                                会计处理 h PPB45^  
accuracy                                    准确性，精确性 V< -htV  
additional audit procedures                      追加审计程序 6GOg_P  
addressee                                         收件人，收信人 aYj%w  
Administration of State-owned Assets  (the～)     国有资产管理局 xKW"X   
administrative laws and regulations                 行政法规 "]<}Hy  
adverse impact                                 不利影响，负面影响 _<u;4RO(s  
adverse opinion                                反对意见 .}p|`3 $P  
advisory group                                  咨询组，顾问组 )VY10R)$  
agency fee                                        代理费，代理费用 LVmY=d>  
aggregate                                          总计，合计为…… R92R}=G!  
alternation of document and record                 变造文件和记录 G;2[  
alternative audit procedures                      替代审计程序，备选审计程序 %^')G+>i  
amend                                              修改，修订 e`ex]py<C  
amortisation                                      摊销 ?waebuj>  
analytical capacity                             分析能力 6h@ +?{F.  
analytical procedures                               分析性程序 $NCm;0\B|  
annual financial statements                        年度会计报表，年度财务报表 VKf6|a
e  
appendix                                          附录，附表 @Z=wE3T@  
applicable                                         适用的 >t,
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applicable laws and regulations                 适用的法规 ]+lF=kkc%  
application systems                                  应用系统 kd`YSkZ  
apply consistently                              一贯地执行，一贯地实施 tj#b_u z  
appropriate                                       适当的，合适的； ]Da4.s*mW  
征用，挪用 #W^_]Q=5R'  
appropriate authorization                          适当的授权 . =R=cA7  
appropriateness of audit evidence                    审计证据的适当性 "s;ci~$  
approval                                    批准，核准 PHl4 vh#E!  
assertion                                    (会计报表上的)认定；确认 0lf"w@/  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 |YXG(;-BS  
asset                                                 资产，财产 xZg7Jg  
asset restructuring                             资产重组 K /ZHJkJ7  
assignment of duties                                 职责的划分 wK
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assistant                                     助理，助理人员 /=-h:0{M  
associated company                                 联属公司，联营公司 lR[z<2w\  
association                                        联合，结合；协会，社团 m>O2t-  
assumption                                       假设，假定 dL(4
mR8  
at a given date                                         在某一特定时日 g6`.qyVfz'  
attestation                                         鉴证，公证 E]?2!)mgce  
attestation service                             鉴证服务 VHj*aBHB  
audit adjustment                                审计调整 5 Af?Yxv  
audit areas                                        审计领域 {~"Em'}J  
audit conclusion                                审计结论 iI} nW  
audit effectiveness                             审计效果 _&=9Ke
  
audit efficiency                                  审计效率 ) _#T c  
audit engagement letter                      审计业务约定书 H<{*ub4'L*  
audit evidence                                          审计证据 >["Kd.ye  
audit fee                                    审计费 Jb6&  
audit files                                          审计档案 &#%D.@L  
audit findings                                     审计中发现的事项 :
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audit implementation stage                        审计实施阶段 E8 \\X  
audit mark                                        审计标识 ![j(o!6&  
audit materiality                                 审计重要性 hOV_Oqe4?  
audit method                                     审计方法 BHIM'24bp  
audit objective                                         审计目标，审计目的 )biX8yqhR  
audit of financial statements                      会计报表审计，财务报表审计 o`25  
audit opinion                                     审计意见 R,XD6'Q  
audit period                                      被审计期间，被审计年度 oX2r?.j#M  
audit plan                                          审计计划 4bWfx_0W  
audit planning                                    编制审计计划，制定审计计划，审计计划 zcZ^s v>  
audit planning stage                                  审计计划阶段 m/cx|b3hqv  
audit procedure                                审计程序 `dP? 2-Z  
audit programme                               审计程序表，具体审计计划 MR[N6E6Mg  
audit report                                       审计报告 "NlRSc#  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 ;\1b{-' l  
audit report with a qualified opinion                 有保留意见的审计报告 @RQ+JYQi  
audit report with an adverse opinion                否定意见的审计报告 @i\7k(9:A  
audit report with dual dates                      双重日期审计报告 x={kjym L  
audit reporting stage                                 审计报告阶段 5NFq7&rJ6  
audit responsibility                                   审计责任 Un~]
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audit results                                      审计结果 Xk;Uk
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audit risk                                          审计风险 /Lj%A  
audit sampling                                          审计抽样 T$f:[ye]Z  
audit sampling techniques                         审计抽样方法，审计抽样技术 McO@p=M  
audit strategies                                  审计策略 tP -5  
audit summary                                         审计总结，审计小结 {P,>Q4N  
audit team                                         审计小组 ]U#JsMS  
audit test                                    审计测试 _3*: y/M_  
audit trail                                          审计轨迹 wrhBH ;3  
audit work                                        审计工作 8a_ UxB  
audit working paper                                 审计工作底稿 ~>lOl/n5  
audited financial statement                        审计会计报表，已审计财务报表 f;&` 9s| 1  
Auditing Guidelines (the～)                      审计规范指南 }3LBbG0Bw  
auditing standards                             审计准则 ccIDMJ=2
 
audit-oriented working paper                          (审计)业务类工作底稿 `4se7{'UK`  
authorisation                                     授权 tuX =o  
authorisation of transaction                       交易的授权 U;^CU!a  
availability                                         可获得性 J{aQ1)  
B A&xab  
balance                                      余额；差额；平衡 't||F1X~J  
balance sheet                                    资产负债表 AEiWL.*.  
bank                                                 银行 v#{G8'+%  
bank account                                    银行账户，银行户头 y^5T/M  
bank statement                                 银行对账单 8') .ohD  
barter transaction                              易货交易，以物换物交易 U]+b`m  
basis of audit                                    审计依据 `M towXj  
basis of preparation                                (会计报表的)编制基础 uZo]8mV  
book of account                               账目，账簿 #p']-
No  
borrowing                                         借款，贷款，借债 b\<lNE!L  
branch                                              分支，分支机构，分店 <>ZBW9  
brought forward                                (账户余额等的)承上年，承上期，承上页 DKe6?PG  
budget                                              预算 ^Tb}]aHg  
building                                      建筑物；大楼 @2-Hj~  
business conditions                                  业务情况，经营情况 WV5r$   
business licence                               (企业等的)营业执照 r@N39O*Wq  
business relation                                业务关系 #RCZA4>  
hpd(d$j  

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