[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  |`[0U  
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审计词汇英汉对照 Uo?g@D  
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ability to continue as a going concern               持续经营能力 S?ELFq(g  
acceptability                                     可接受性，可接受程度 =REMSej  
acceptable level of detection risk                     检查风险的可接受水平 ))m\d*  
acceptance of engagement                       接受委托 y(/"DUx  
accepting the engagement for the first time              首次接受委托 v&Xsyb0CaM  
access to asset                                         对资产的接触 E{x<P0 ;  
according to                                     根据，依据，依照 hB/4.K]8  
account balance                                账户余额 :bt;DJ@  
account for                                       对……进行会计处理，核算；解释 /vC|_G|{  
accounting                                        会计，会计学 K",YAfJa  
accounting advisory serve                        会计咨询服务 art L  
accounting firm                                 会计师事务所 k|V%*BvY>  
accounting information                      会计信息，会计资料 D! TFb E  
accounting period                             会计期间 ,9;RP/"7  
accounting policies                                   会计政策 QS(aA*D  
accounting professional bodies                 会计职业组织，会计职业团体 
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accounting records                                   会计记录 ]e`&py E  
accounting responsibility                           会计责任 mY6d+  
accounting service                             会计服务 "LZQ1P*ef$  
accounting standards                                会计准则 Ai>=n;  
Accounting Standards for Business Enterprises       企业会计准则 &%eWCe++  
accounting system                             会计系统 5B6twn~[  
accounting treatment                                会计处理 b7-M'-Km0_  
accuracy                                    准确性，精确性 LF6PKS  
additional audit procedures                      追加审计程序 Y$JGpeq8w  
addressee                                         收件人，收信人 A#NJ8_  
Administration of State-owned Assets  (the～)     国有资产管理局 EHI%QT  
administrative laws and regulations                 行政法规 WEy$SN+P  
adverse impact                                 不利影响，负面影响 E%Tpby}^'  
adverse opinion                                反对意见 K9-;-{qb  
advisory group                                  咨询组，顾问组 0xE37Ld,  
agency fee                                        代理费，代理费用 ].ZfT
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aggregate                                          总计，合计为…… @ ;T|`Y=7  
alternation of document and record                 变造文件和记录 b;Nm$`2  
alternative audit procedures                      替代审计程序，备选审计程序 c,@&Z#IZ`  
amend                                              修改，修订
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amortisation                                      摊销 %vF,wQC  
analytical capacity                             分析能力 Qc4r?7S<  
analytical procedures                               分析性程序 ki|KtKAu_9  
annual financial statements                        年度会计报表，年度财务报表 /wAx#[c[  
appendix                                          附录，附表 6gfn5G  
applicable                                         适用的 FR*CiaD1  
applicable laws and regulations                 适用的法规 j8Pqc]  
application systems                                  应用系统 2Xw=kwu  
apply consistently                              一贯地执行，一贯地实施 Q)]C~Q  
appropriate                                       适当的，合适的； GgT 5'e;N  
征用，挪用 Z%&$_-yJ  
appropriate authorization                          适当的授权 hHA!.u4&  
appropriateness of audit evidence                    审计证据的适当性 {"v~1W)  
approval                                    批准，核准 6=pE5UfT  
assertion                                    (会计报表上的)认定；确认 .4CCR[Het  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 Y5mQY5u|  
asset                                                 资产，财产 b@v_db]|t.  
asset restructuring                             资产重组 $G\WW@*GE  
assignment of duties                                 职责的划分 ,5*Z<[*  
assistant                                     助理，助理人员 DtEvt+h  
associated company                                 联属公司，联营公司 ~Un+Zs%24  
association                                        联合，结合；协会，社团 7{z\^R^O  
assumption                                       假设，假定 hw5NHZ I'  
at a given date                                         在某一特定时日 I8x,8}o>V  
attestation                                         鉴证，公证 nu(;yIRP  
attestation service                             鉴证服务 e:9s%|]T  
audit adjustment                                审计调整 C4[)yJ  
audit areas                                        审计领域 gDN7ly]6M  
audit conclusion                                审计结论 isBtJ7\Sc  
audit effectiveness                             审计效果 1 
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audit efficiency                                  审计效率 |lDxk
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audit engagement letter                      审计业务约定书 !l(D0 C  
audit evidence                                          审计证据 iY,FfuE  
audit fee                                    审计费 kJ'rtz4QO  
audit files                                          审计档案 Ei HQ&u*  
audit findings                                     审计中发现的事项 !+FrU'^  
audit implementation stage                        审计实施阶段 XJZ\ss  
audit mark                                        审计标识 M&[bb $00j  
audit materiality                                 审计重要性 !{1;wC(b  
audit method                                     审计方法 #"qP4S2  
audit objective                                         审计目标，审计目的 IgIM8"N  
audit of financial statements                      会计报表审计，财务报表审计 mAM:Q*a'  
audit opinion                                     审计意见 fzdWM:g  
audit period                                      被审计期间，被审计年度 ""f'L,`{.  
audit plan                                          审计计划 0:iR=S  
audit planning                                    编制审计计划，制定审计计划，审计计划 w PE\?en  
audit planning stage                                  审计计划阶段 @?2ES@G+Ji  
audit procedure                                审计程序 u<['9U  
audit programme                               审计程序表，具体审计计划 _|Uv7>}J^  
audit report                                       审计报告 Y&uwi:_g  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 ;;|o+4Ob;  
audit report with a qualified opinion                 有保留意见的审计报告 RW`j^q,c3  
audit report with an adverse opinion                否定意见的审计报告 %f?Z/Wn  
audit report with dual dates                      双重日期审计报告 3<x1s2
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audit reporting stage                                 审计报告阶段 ;7>k[?'e  
audit responsibility                                   审计责任 %y
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audit results                                      审计结果 b!<\#[ A4  
audit risk                                          审计风险 5La' I7q  
audit sampling                                          审计抽样 12VSzIm  
audit sampling techniques                         审计抽样方法，审计抽样技术 #b eLo J  
audit strategies                                  审计策略 diWi0@  
audit summary                                         审计总结，审计小结 gs"w 0[$  
audit team                                         审计小组 p:NIRs  
audit test                                    审计测试 uXouN$&  
audit trail                                          审计轨迹 |}o6N5)  
audit work                                        审计工作 m9=93W?   
audit working paper                                 审计工作底稿 8B`w!@hf  
audited financial statement                        审计会计报表，已审计财务报表 HfPu~P  
Auditing Guidelines (the～)                      审计规范指南 %a:>3! +  
auditing standards                             审计准则 X \BxRgl},  
audit-oriented working paper                          (审计)业务类工作底稿 w{WEYS
 
authorisation                                     授权 gX|We}H  
authorisation of transaction                       交易的授权 |jB/d@RE  
availability                                         可获得性 7'!DK;=TD6  
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balance                                      余额；差额；平衡 #9glGPR(  
balance sheet                                    资产负债表 MW2{w<-]7  
bank                                                 银行 Qt\^h/zjG  
bank account                                    银行账户，银行户头 O)!S[5YI  
bank statement                                 银行对账单 ! %'"l{R  
barter transaction                              易货交易，以物换物交易 P~*'/!@  
basis of audit                                    审计依据 mb>8=hMg  
basis of preparation                                (会计报表的)编制基础 $x*(D|\'<  
book of account                               账目，账簿 [Y4Wm?  
borrowing                                         借款，贷款，借债 ?="?)t[  
branch                                              分支，分支机构，分店 w|1O-k`  
brought forward                                (账户余额等的)承上年，承上期，承上页 F!<!)_8Q  
budget                                              预算 /5Sd?pW;  
building                                      建筑物；大楼 !'#GdRstv  
business conditions                                  业务情况，经营情况 +i ~kqiy.  
business licence                               (企业等的)营业执照 KPAvNM  
business relation                                业务关系 BS=~G+/:|  
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