[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;[`bm(G  
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审计词汇英汉对照 'UDBV  
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ability to continue as a going concern               持续经营能力 I 8Y*@$h  
acceptability                                     可接受性，可接受程度 ^GXEJU7U  
acceptable level of detection risk                     检查风险的可接受水平 m7 XjP2  
acceptance of engagement                       接受委托 kC^.4n om  
accepting the engagement for the first time              首次接受委托 QXk"?yT`E  
access to asset                                         对资产的接触 lg/sMF>z\f  
according to                                     根据，依据，依照 a20w,  
account balance                                账户余额 IbdM9qo7  
account for                                       对……进行会计处理，核算；解释 z<a2cQ?XQ  
accounting                                        会计，会计学 Ob&W_D^=N  
accounting advisory serve                        会计咨询服务
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accounting firm                                 会计师事务所 kP,7Li\  
accounting information                      会计信息，会计资料 lpEDPvD_Vm  
accounting period                             会计期间 B3L4F"  
accounting policies                                   会计政策 V;[p438o  
accounting professional bodies                 会计职业组织，会计职业团体 }bfn_ G  
accounting records                                   会计记录 ch,|1}bi  
accounting responsibility                           会计责任 g{DFS[h  
accounting service                             会计服务 
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accounting standards                                会计准则 .Dv=pB,u  
Accounting Standards for Business Enterprises       企业会计准则 lYQtv=q  
accounting system                             会计系统 5 ;vC(Go  
accounting treatment                                会计处理 )}| mDN&P  
accuracy                                    准确性，精确性 Q#rt<S1zW  
additional audit procedures                      追加审计程序 |[w^eg  
addressee                                         收件人，收信人 0^\ /ERK  
Administration of State-owned Assets  (the～)     国有资产管理局 *h,3}\  
administrative laws and regulations                 行政法规 A +!sD5d  
adverse impact                                 不利影响，负面影响 t.z$j  
adverse opinion                                反对意见 _bQL[eXd  
advisory group                                  咨询组，顾问组 />Jm Rdf  
agency fee                                        代理费，代理费用 jyjQzt >\  
aggregate                                          总计，合计为…… :_c*m@=z(  
alternation of document and record                 变造文件和记录 2NR7V*A  
alternative audit procedures                      替代审计程序，备选审计程序 (@?eLJlT  
amend                                              修改，修订 -931'W[s,  
amortisation                                      摊销 u`p_.n:5)  
analytical capacity                             分析能力 jT"r$""1d  
analytical procedures                               分析性程序 DNho%Xk  
annual financial statements                        年度会计报表，年度财务报表 i_YW;x  
appendix                                          附录，附表 {W'8T}q  
applicable                                         适用的 B "n`|; r5  
applicable laws and regulations                 适用的法规 &l!$Sw-u;  
application systems                                  应用系统 :1BM=_WwI  
apply consistently                              一贯地执行，一贯地实施 eYDgEM  
appropriate                                       适当的，合适的； >r:X~XnRUj  
征用，挪用 & >b+loF  
appropriate authorization                          适当的授权 :C}Hy  
appropriateness of audit evidence                    审计证据的适当性 foyB{6q8  
approval                                    批准，核准 z.59]\;U>  
assertion                                    (会计报表上的)认定；确认 : ~'Z(-a  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 3jg'1^c  
asset                                                 资产，财产 x)\V lR  
asset restructuring                             资产重组 kC|Tubs(  
assignment of duties                                 职责的划分 #[,= 1Od(q  
assistant                                     助理，助理人员 K!7q!%Ju  
associated company                                 联属公司，联营公司 /yt7#!tm+  
association                                        联合，结合；协会，社团 u7(];  
assumption                                       假设，假定 ??+:vai2  
at a given date                                         在某一特定时日 7AeP Gr  
attestation                                         鉴证，公证 |Pf(J;'[  
attestation service                             鉴证服务 NE[y|/  
audit adjustment                                审计调整 e7's)C>/'  
audit areas                                        审计领域 8vO;IK]9b^  
audit conclusion                                审计结论 :Fo4O'UC  
audit effectiveness                             审计效果 8qmkn
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audit efficiency                                  审计效率 @4@PuWI0-  
audit engagement letter                      审计业务约定书 Q4CJ]J`  
audit evidence                                          审计证据 DOT=U _  
audit fee                                    审计费 v<+4BjV!J}  
audit files                                          审计档案 q'2`0MRa  
audit findings                                     审计中发现的事项 [lOf|^9  
audit implementation stage                        审计实施阶段 W7W3DBKtSm  
audit mark                                        审计标识 ;fkSrdj  
audit materiality                                 审计重要性 RCCv>o  
audit method                                     审计方法 c G*(C
  
audit objective                                         审计目标，审计目的 /Bm#`?(ia  
audit of financial statements                      会计报表审计，财务报表审计 2J&XNV^tJ  
audit opinion                                     审计意见 m
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audit period                                      被审计期间，被审计年度 "kU>~~y,  
audit plan                                          审计计划 QK'`=MU  
audit planning                                    编制审计计划，制定审计计划，审计计划 5<^'Cy
 
audit planning stage                                  审计计划阶段 'hy?jQ'|e  
audit procedure                                审计程序 ?^Pq/V
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audit programme                               审计程序表，具体审计计划 U ~CdU  
audit report                                       审计报告 8T<@ @6`T  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 iT[oKD0)  
audit report with a qualified opinion                 有保留意见的审计报告 99a\MH`^  
audit report with an adverse opinion                否定意见的审计报告 }D Z)W0RDe  
audit report with dual dates                      双重日期审计报告 SF"#\{cjj  
audit reporting stage                                 审计报告阶段 OZa88&  
audit responsibility                                   审计责任 PE|PwqX  
audit results                                      审计结果 d4% `e&K]'  
audit risk                                          审计风险 /Ht/F)&P  
audit sampling                                          审计抽样 )7k&`?Mh  
audit sampling techniques                         审计抽样方法，审计抽样技术 CJm.K  
audit strategies                                  审计策略 <_>.!9q  
audit summary                                         审计总结，审计小结 au,jAk  
audit team                                         审计小组 U>in 2u9  
audit test                                    审计测试 .hc|t-7f

 
audit trail                                          审计轨迹 /%5_~Jkr,  
audit work                                        审计工作 %N>\:85?  
audit working paper                                 审计工作底稿 MSK'2+1T@g  
audited financial statement                        审计会计报表，已审计财务报表 ' *}^@[&  
Auditing Guidelines (the～)                      审计规范指南 2+,5p  
auditing standards                             审计准则 &;Ed*OJ  
audit-oriented working paper                          (审计)业务类工作底稿 ) b
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authorisation                                     授权 mF}c- D  
authorisation of transaction                       交易的授权 F. }l(KuJ  
availability                                         可获得性 W"dU1]
  
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balance                                      余额；差额；平衡 eN2dy-0  
balance sheet                                    资产负债表 =l_rAj~I|  
bank                                                 银行 Z^{+,$H@  
bank account                                    银行账户，银行户头 W=UqX{-j)  
bank statement                                 银行对账单 n>br,bQe  
barter transaction                              易货交易，以物换物交易 {K<uM'ww>  
basis of audit                                    审计依据 qQL.c+%L  
basis of preparation                                (会计报表的)编制基础 |xp$OL"a  
book of account                               账目，账簿 i3D<`\;r  
borrowing                                         借款，贷款，借债  d3Y(SPO  
branch                                              分支，分支机构，分店 -MDOZz\  
brought forward                                (账户余额等的)承上年，承上期，承上页 ax4*xxU  
budget                                              预算 L{Q4=p,A  
building                                      建筑物；大楼 u1tq2"D8  
business conditions                                  业务情况，经营情况 E2Us#a  
business licence                               (企业等的)营业执照 IhUW=1&J  
business relation                                业务关系 $pjf#P8U  
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