[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 Y{B_OoTun  
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审计词汇英汉对照 X%qR6mMfT7  
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A $BN+SD!  
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ability to continue as a going concern               持续经营能力 W_lNvzag  
acceptability                                     可接受性，可接受程度 Ji:@z%osr  
acceptable level of detection risk                     检查风险的可接受水平 biuo.OG]  
acceptance of engagement                       接受委托 Q9 ",  
accepting the engagement for the first time              首次接受委托 VZl0)YLK  
access to asset                                         对资产的接触 f\_Q+!^  
according to                                     根据，依据，依照
U/lra&P  
account balance                                账户余额 LA3,e (e  
account for                                       对……进行会计处理，核算；解释 0pG(+fN_9  
accounting                                        会计，会计学 &cejy>K  
accounting advisory serve                        会计咨询服务 M0\[hps~X  
accounting firm                                 会计师事务所 P?-44m#  
accounting information                      会计信息，会计资料 e 2&i  
accounting period                             会计期间 /R?uxhV  
accounting policies                                   会计政策 D($UbT-v  
accounting professional bodies                 会计职业组织，会计职业团体 |/ 7's'  
accounting records                                   会计记录 TuR?r`P%  
accounting responsibility                           会计责任 ^W*)3;5  
accounting service                             会计服务 ;Q 6e&Ips/  
accounting standards                                会计准则 
O  
Accounting Standards for Business Enterprises       企业会计准则 a];i4lt(c  
accounting system                             会计系统 6XqO'G  
accounting treatment                                会计处理 ;\0RXirk  
accuracy                                    准确性，精确性 8hV:bz"  
additional audit procedures                      追加审计程序 V,,iKr@TG  
addressee                                         收件人，收信人 0{uX2h  
Administration of State-owned Assets  (the～)     国有资产管理局 }z:=b8}  
administrative laws and regulations                 行政法规 AE~}^(G`  
adverse impact                                 不利影响，负面影响 7guxkN#  
adverse opinion                                反对意见 D~);:}}>  
advisory group                                  咨询组，顾问组 N_}Im>;!  
agency fee                                        代理费，代理费用 z<XS"4l?W  
aggregate                                          总计，合计为…… "a H]4DO  
alternation of document and record                 变造文件和记录 D]y.!D{l2  
alternative audit procedures                      替代审计程序，备选审计程序 s47"JKf"  
amend                                              修改，修订 6ng9 o6  
amortisation                                      摊销 zh#uwT1u  
analytical capacity                             分析能力 6YbSzx`?k  
analytical procedures                               分析性程序 X^)5O>>|t  
annual financial statements                        年度会计报表，年度财务报表 qN(;
l&Q  
appendix                                          附录，附表 jR:Fih-}  
applicable                                         适用的 #{PNdINoU  
applicable laws and regulations                 适用的法规 YkbLf#2AE|  
application systems                                  应用系统 '!GI:U+g  
apply consistently                              一贯地执行，一贯地实施 }x-8@9S~z  
appropriate                                       适当的，合适的； HRh".!lxy  
征用，挪用 2j|Eh   
appropriate authorization                          适当的授权 YzVLa,[  
appropriateness of audit evidence                    审计证据的适当性 nIT=/{oyi  
approval                                    批准，核准 |&.)_+w  
assertion                                    (会计报表上的)认定；确认 ~{{:-XkVB  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 4G2V{(@QiZ  
asset                                                 资产，财产 [sRQd;+  
asset restructuring                             资产重组 '-qc\6UY  
assignment of duties                                 职责的划分 chbs9y0  
assistant                                     助理，助理人员 pj`-T"Q  
associated company                                 联属公司，联营公司 +g&W423k_  
association                                        联合，结合；协会，社团 [0e mOS  
assumption                                       假设，假定 nXjUTSGa)  
at a given date                                         在某一特定时日 BGS6uV4^>  
attestation                                         鉴证，公证 ^}#!?"Y  
attestation service                             鉴证服务 d)HK9T|B  
audit adjustment                                审计调整 I Cs1=  
audit areas                                        审计领域 -W,b*U  
audit conclusion                                审计结论 1lM0pl6M  
audit effectiveness                             审计效果 a
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audit efficiency                                  审计效率 7Bn
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audit engagement letter                      审计业务约定书 OX2\H  
audit evidence                                          审计证据 <R$|J|  
audit fee                                    审计费 .N2Yxty8>  
audit files                                          审计档案 ]Ea6Z  
audit findings                                     审计中发现的事项 ?CC6/bE-{  
audit implementation stage                        审计实施阶段 82<
!b]^1  
audit mark                                        审计标识 lAQ&PPQ  
audit materiality                                 审计重要性  AHb   
audit method                                     审计方法 `y(3:##p  
audit objective                                         审计目标，审计目的 eAj}/2y"  
audit of financial statements                      会计报表审计，财务报表审计 Sy
b:i(Y  
audit opinion                                     审计意见 Fk\xq`3'c  
audit period                                      被审计期间，被审计年度 YH
9BJ  
audit plan                                          审计计划 @{G(.S  
audit planning                                    编制审计计划，制定审计计划，审计计划 ~[{| s')  
audit planning stage                                  审计计划阶段 >JhQ=j  
audit procedure                                审计程序 "x)W3C%*S  
audit programme                               审计程序表，具体审计计划 l)Hu.1~  
audit report                                       审计报告 7pNh|#Uv'  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 D{mu2'q  
audit report with a qualified opinion                 有保留意见的审计报告 >8##~ZuF+
 
audit report with an adverse opinion                否定意见的审计报告 ^AN9m]P  
audit report with dual dates                      双重日期审计报告 }z[se)s  
audit reporting stage                                 审计报告阶段 AWzpk}\  
audit responsibility                                   审计责任 MD,-<X)Qy  
audit results                                      审计结果 K(?7E6\vO  
audit risk                                          审计风险 QB7< $Bp  
audit sampling                                          审计抽样 F=#Wfl-o  
audit sampling techniques                         审计抽样方法，审计抽样技术 f"Z2&Y@  
audit strategies                                  审计策略 0bor/FU-d  
audit summary                                         审计总结，审计小结 KLk37IY2\  
audit team                                         审计小组 lyyi?/W%  
audit test                                    审计测试 V\_ &2',t  
audit trail                                          审计轨迹 c09uCito  
audit work                                        审计工作 C-Mop,w  
audit working paper                                 审计工作底稿 <K43f#%  
audited financial statement                        审计会计报表，已审计财务报表 T|u)5ww%  
Auditing Guidelines (the～)                      审计规范指南 r`=d4dK-  
auditing standards                             审计准则 ms?
h/*E<H  
audit-oriented working paper                          (审计)业务类工作底稿 p(v.sP4w  
authorisation                                     授权 ~[C m#c  
authorisation of transaction                       交易的授权 30<^0J.1  
availability                                         可获得性 4x:fOhtP  
B w$pv  
balance                                      余额；差额；平衡 b@7 ItzD  
balance sheet                                    资产负债表 i}!CY@sW  
bank                                                 银行 vm(% u!_P  
bank account                                    银行账户，银行户头 Mqq7;w@(J  
bank statement                                 银行对账单 TPrwC~\B/  
barter transaction                              易货交易，以物换物交易 *aSFJK  
basis of audit                                    审计依据 (qaY,>je]D  
basis of preparation                                (会计报表的)编制基础 =0Nd\  
book of account                               账目，账簿 bNXT*HOZb3  
borrowing                                         借款，贷款，借债 de"*<+   
branch                                              分支，分支机构，分店 <+6)E@Y  
brought forward                                (账户余额等的)承上年，承上期，承上页 rIXAn4,dTv  
budget                                              预算 +=||c\'  
building                                      建筑物；大楼 5n_<)Ycj  
business conditions                                  业务情况，经营情况 'p<(6*,"  
business licence                               (企业等的)营业执照 z2r{AQ.&  
business relation                                业务关系 =KX:&GU  
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