[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 f+QDjJ?z  
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审计词汇英汉对照 eI5W; Q4  
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ability to continue as a going concern               持续经营能力 \e?w8R.6w^  
acceptability                                     可接受性，可接受程度 QUc&f+~  
acceptable level of detection risk                     检查风险的可接受水平 CX>QP&Gj  
acceptance of engagement                       接受委托 o{K#LP  
accepting the engagement for the first time              首次接受委托 'd<1;Ayw  
access to asset                                         对资产的接触 z
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according to                                     根据，依据，依照 Aq&H-g]s  
account balance                                账户余额 MrS~u  
account for                                       对……进行会计处理，核算；解释 0"c(n0L  
accounting                                        会计，会计学 mH4Jl1S&  
accounting advisory serve                        会计咨询服务 sYyya:ykxT  
accounting firm                                 会计师事务所 1jj.oa]  
accounting information                      会计信息，会计资料 4Mjcx.21  
accounting period                             会计期间 _^]:tL6  
accounting policies                                   会计政策 Q\Nz^~dQ:Y  
accounting professional bodies                 会计职业组织，会计职业团体 f q[,9lK  
accounting records                                   会计记录 Uv=hxV[7y  
accounting responsibility                           会计责任 <
cR]-Yr~  
accounting service                             会计服务 zCpXF<_C  
accounting standards                                会计准则 Lq5Eu$;r  
Accounting Standards for Business Enterprises       企业会计准则 C;eM:v0A[  
accounting system                             会计系统 h%%dRi  
accounting treatment                                会计处理 um mkAeWb  
accuracy                                    准确性，精确性 aK'%E3!~=x  
additional audit procedures                      追加审计程序 OQby=}A  
addressee                                         收件人，收信人 ZfWF2%]<  
Administration of State-owned Assets  (the～)     国有资产管理局 ,*{9 g6  
administrative laws and regulations                 行政法规 P&8QKX3 j^  
adverse impact                                 不利影响，负面影响 lRA!  
adverse opinion                                反对意见 ':?MFkYC  
advisory group                                  咨询组，顾问组 J[4IO  
agency fee                                        代理费，代理费用 ZS?4<lXF  
aggregate                                          总计，合计为…… Kd^,N Ag  
alternation of document and record                 变造文件和记录 (n~GKcA  
alternative audit procedures                      替代审计程序，备选审计程序 #p|7\Y  
amend                                              修改，修订 PQ`~qM:3st  
amortisation                                      摊销 oxgh;v*  
analytical capacity                             分析能力 ^/v!hq_#%&  
analytical procedures                               分析性程序 'wP\VCL2>  
annual financial statements                        年度会计报表，年度财务报表 ^)[jBUT  
appendix                                          附录，附表 "_36W X  
applicable                                         适用的 PLDp=T%  
applicable laws and regulations                 适用的法规 .VfBwTh7q8  
application systems                                  应用系统 VA@t8H,  
apply consistently                              一贯地执行，一贯地实施 SRpPLY{:F  
appropriate                                       适当的，合适的； tGh!5EZ6`  
征用，挪用 a2`|6M;  
appropriate authorization                          适当的授权 N'e3<  
appropriateness of audit evidence                    审计证据的适当性 uMM?s?q  
approval                                    批准，核准 !TdbD56  
assertion                                    (会计报表上的)认定；确认 2ID]it\5  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 [%yCnt  
asset                                                 资产，财产 y6 _,U/9
 
asset restructuring                             资产重组 N\WEp?%~  
assignment of duties                                 职责的划分 *^-~J/  
assistant                                     助理，助理人员 QGQ}I  
associated company                                 联属公司，联营公司 IA?v[xu  
association                                        联合，结合；协会，社团 YU24wTe;k  
assumption                                       假设，假定 uS,XQy2  
at a given date                                         在某一特定时日 ojQjx|Q}  
attestation                                         鉴证，公证 h`%}5})=  
attestation service                             鉴证服务 2K&5Kt/  
audit adjustment                                审计调整 &KZr`"cT#  
audit areas                                        审计领域 kc&MO`2 W\  
audit conclusion                                审计结论 f6-OR]R5  
audit effectiveness                             审计效果 j_2yTz"G-  
audit efficiency                                  审计效率 &^!vi2$5}  
audit engagement letter                      审计业务约定书 {Kkut?5  
audit evidence                                          审计证据 .q7|z3@,  
audit fee                                    审计费 bB`p-1  
audit files                                          审计档案 \z>L,U  
audit findings                                     审计中发现的事项 Yr9!</;T  
audit implementation stage                        审计实施阶段 5t&;>-A'?'  
audit mark                                        审计标识 j* \gD  
audit materiality                                 审计重要性 ?#rejA:  
audit method                                     审计方法 Y$ To)qo  
audit objective                                         审计目标，审计目的 y&$v@]t1  
audit of financial statements                      会计报表审计，财务报表审计 DU>#eR0G  
audit opinion                                     审计意见 \ZPmPu9^(  
audit period                                      被审计期间，被审计年度 /kKF|Hg`c  
audit plan                                          审计计划 ",gWO8T  
audit planning                                    编制审计计划，制定审计计划，审计计划 %uW q)D4r  
audit planning stage                                  审计计划阶段 eL7\})!W  
audit procedure                                审计程序 kX)Xo`^Ys  
audit programme                               审计程序表，具体审计计划 g1TMyIUt[  
audit report                                       审计报告 =u#xPI0:  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 ]NrA2i?  
audit report with a qualified opinion                 有保留意见的审计报告 J$X
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audit report with an adverse opinion                否定意见的审计报告 :yTpjC-S]  
audit report with dual dates                      双重日期审计报告 bW9a_myE  
audit reporting stage                                 审计报告阶段 ;j]-;wg-;  
audit responsibility                                   审计责任 {x #I&ra  
audit results                                      审计结果 vUU)zZB~  
audit risk                                          审计风险 }JePEmj  
audit sampling                                          审计抽样 N4JJA+  
audit sampling techniques                         审计抽样方法，审计抽样技术 WG0Ne;Ho  
audit strategies                                  审计策略 &n)=OConge  
audit summary                                         审计总结，审计小结 )LP=IT  
audit team                                         审计小组 z|:3,$~sN  
audit test                                    审计测试 i)pAFv<$,  
audit trail                                          审计轨迹 R;68C6 4  
audit work                                        审计工作 Rt^~db  
audit working paper                                 审计工作底稿 ..g?po  
audited financial statement                        审计会计报表，已审计财务报表 D[5Qd)PIL  
Auditing Guidelines (the～)                      审计规范指南 L6-zQztn  
auditing standards                             审计准则 !l eLOi2T  
audit-oriented working paper                          (审计)业务类工作底稿 }c$@0x;YQ  
authorisation                                     授权 !b0ANIp  
authorisation of transaction                       交易的授权 D|`I"N[<  
availability                                         可获得性 a$r<%a6  
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balance                                      余额；差额；平衡 &2EimP  
balance sheet                                    资产负债表 /
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bank                                                 银行 /Dl{I7W  
bank account                                    银行账户，银行户头 ~RRp5x _  
bank statement                                 银行对账单 zFn-VEJ)  
barter transaction                              易货交易，以物换物交易 6ofi8(n[  
basis of audit                                    审计依据 v l{G;[6  
basis of preparation                                (会计报表的)编制基础 1D6F WYV8  
book of account                               账目，账簿 y@'m D*z  
borrowing                                         借款，贷款，借债 -t:~d:  
branch                                              分支，分支机构，分店 b;X|[tB  
brought forward                                (账户余额等的)承上年，承上期，承上页 B?cn5  
budget                                              预算 >8*J ;(:W  
building                                      建筑物；大楼 +l "z  
business conditions                                  业务情况，经营情况 wInJ!1  
business licence                               (企业等的)营业执照 sr+Y"R  
business relation                                业务关系 dF?:&oP]  
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