[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 Nq]8p =e  
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审计词汇英汉对照 /{1sU}k-  
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ability to continue as a going concern               持续经营能力 rU6F$I=  
acceptability                                     可接受性，可接受程度 Z9 z!YaOL  
acceptable level of detection risk                     检查风险的可接受水平 nm"]q`(K  
acceptance of engagement                       接受委托 `iHyGfm  
accepting the engagement for the first time              首次接受委托 m(>MP/  
access to asset                                         对资产的接触 CzMCd ~*7R  
according to                                     根据，依据，依照 k1lo{jw`  
account balance                                账户余额 7gWT[  
account for                                       对……进行会计处理，核算；解释 rX7GVg@H  
accounting                                        会计，会计学 87!D@X
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accounting advisory serve                        会计咨询服务 ATQw=w 3W  
accounting firm                                 会计师事务所 1`hmD1d  
accounting information                      会计信息，会计资料 k8KRVXgx  
accounting period                             会计期间 mM9aT0_w  
accounting policies                                   会计政策 * 'eE[/K  
accounting professional bodies                 会计职业组织，会计职业团体 |>^5G@e
 
accounting records                                   会计记录 j_I[k8z  
accounting responsibility                           会计责任 '/OcJVSR  
accounting service                             会计服务 J\@|c.ws  
accounting standards                                会计准则 G]]"Jc  
Accounting Standards for Business Enterprises       企业会计准则 2xLEB&  
accounting system                             会计系统 R$XHjb)  
accounting treatment                                会计处理 V0)bPcS/  
accuracy                                    准确性，精确性 ]z5kYU&  
additional audit procedures                      追加审计程序 18^#:
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addressee                                         收件人，收信人 BGd# \ 2  
Administration of State-owned Assets  (the～)     国有资产管理局 mXYG^}  
administrative laws and regulations                 行政法规 @V?T'@W7D  
adverse impact                                 不利影响，负面影响 HNJR&U t  
adverse opinion                                反对意见 N#``(a  
advisory group                                  咨询组，顾问组 Z";&1cK  
agency fee                                        代理费，代理费用 ]OSq}ul  
aggregate                                          总计，合计为…… i:a*6b.U@N  
alternation of document and record                 变造文件和记录 pV8_i7\  
alternative audit procedures                      替代审计程序，备选审计程序 z@g%9|U  
amend                                              修改，修订 ')
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amortisation                                      摊销 Ypx5:gm|J  
analytical capacity                             分析能力 XF&_**0n  
analytical procedures                               分析性程序 /Nc)bF%gX  
annual financial statements                        年度会计报表，年度财务报表 0BwxPD#6bv  
appendix                                          附录，附表 y Nc@K|  
applicable                                         适用的 $:?Dyu(Il  
applicable laws and regulations                 适用的法规 $7QGi|W*k  
application systems                                  应用系统 yk0tA  
apply consistently                              一贯地执行，一贯地实施 8(Cs<C!  
appropriate                                       适当的，合适的；  Vp7
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征用，挪用 2Z- [x9t  
appropriate authorization                          适当的授权 J$W4AT  
appropriateness of audit evidence                    审计证据的适当性 "ejsz&n  
approval                                    批准，核准 Y{Ff I+  
assertion                                    (会计报表上的)认定；确认 r6eZ-V`4  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 i]#"@xQ  
asset                                                 资产，财产 /Rf,Rjs  
asset restructuring                             资产重组 n^q%_60H  
assignment of duties                                 职责的划分 &cWC&Ws"  
assistant                                     助理，助理人员 BM~6P|&qD  
associated company                                 联属公司，联营公司 b'ZzDYN  
association                                        联合，结合；协会，社团 0HO'%'Ga*  
assumption                                       假设，假定 y6dQ4Whv&  
at a given date                                         在某一特定时日 "38L ,PW0Z  
attestation                                         鉴证，公证 vX7U|zy  
attestation service                             鉴证服务 5DpvMhc_  
audit adjustment                                审计调整 p,V%wG M  
audit areas                                        审计领域 ken.#>w  
audit conclusion                                审计结论 n$lVmQ6  
audit effectiveness                             审计效果 ?I8r2M]  
audit efficiency                                  审计效率 .=)[S5.BVq  
audit engagement letter                      审计业务约定书 e-Oz`qW~  
audit evidence                                          审计证据 v.-r %j{I  
audit fee                                    审计费 >~0~h:M+  
audit files                                          审计档案 'yosDT2{#  
audit findings                                     审计中发现的事项 <PFF\NE9  
audit implementation stage                        审计实施阶段 **\?-*c=U  
audit mark                                        审计标识 Ma'#5)D  
audit materiality                                 审计重要性 3RX9LJGX  
audit method                                     审计方法 %)72glB  
audit objective                                         审计目标，审计目的 \1
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audit of financial statements                      会计报表审计，财务报表审计 o!ZG@k?#  
audit opinion                                     审计意见 Kx?.g#>U;  
audit period                                      被审计期间，被审计年度 NBXhcf F  
audit plan                                          审计计划 !PA><F  
audit planning                                    编制审计计划，制定审计计划，审计计划 !7f,gvk  
audit planning stage                                  审计计划阶段 a)4%sX
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audit procedure                                审计程序 d
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audit programme                               审计程序表，具体审计计划 yM}3u4FG  
audit report                                       审计报告 ]bAVOKm-  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 h56Kmxxk  
audit report with a qualified opinion                 有保留意见的审计报告 =k*XGbU  
audit report with an adverse opinion                否定意见的审计报告 /N({"G'  
audit report with dual dates                      双重日期审计报告 eI EL';N6  
audit reporting stage                                 审计报告阶段 Y]_$+Si:NK  
audit responsibility                                   审计责任 )+"5($~  
audit results                                      审计结果 ?K;l 5$?%  
audit risk                                          审计风险 C(9"59>{]y  
audit sampling                                          审计抽样 qcouZO  
audit sampling techniques                         审计抽样方法，审计抽样技术 D)bL;h  
audit strategies                                  审计策略 6O/c%1VHA3  
audit summary                                         审计总结，审计小结 pGfGGY>i%  
audit team                                         审计小组 ZPY&q&R  
audit test                                    审计测试 u;]xAr1  
audit trail                                          审计轨迹 ]=%6n@z'  
audit work                                        审计工作 $Mj\ 3  
audit working paper                                 审计工作底稿 $.t>* Bq  
audited financial statement                        审计会计报表，已审计财务报表 $}r.fji,c  
Auditing Guidelines (the～)                      审计规范指南 }JWkV1  
auditing standards                             审计准则 Be6+YM5Cl  
audit-oriented working paper                          (审计)业务类工作底稿 dA (n,@{  
authorisation                                     授权 -)B_o#2=2  
authorisation of transaction                       交易的授权 PqL.^  
availability                                         可获得性 UX[s5#  
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balance                                      余额；差额；平衡 lz: :6}  
balance sheet                                    资产负债表 -
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bank                                                 银行 QxA( *1  
bank account                                    银行账户，银行户头 %k32:qe  
bank statement                                 银行对账单 ]jm:VF]4  
barter transaction                              易货交易，以物换物交易 utBrH  
basis of audit                                    审计依据 7)Vbp--b#  
basis of preparation                                (会计报表的)编制基础 i\l}M]Z#  
book of account                               账目，账簿 \y:48zd  
borrowing                                         借款，贷款，借债 UKZ)Bo o  
branch                                              分支，分支机构，分店 m2"e ]I
 
brought forward                                (账户余额等的)承上年，承上期，承上页 :b(W&iBWhI  
budget                                              预算 Z)$@1Q4P?1  
building                                      建筑物；大楼 ^r.CUhx)  
business conditions                                  业务情况，经营情况 'Etq;^H  
business licence                               (企业等的)营业执照 2_)UHTw sK  
business relation                                业务关系 ppNMXbXR  
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