[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 98h :X%  
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审计词汇英汉对照 2'|XtSj  
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ability to continue as a going concern               持续经营能力 nrI"k2oA@  
acceptability                                     可接受性，可接受程度 6W]OpM  
acceptable level of detection risk                     检查风险的可接受水平 >,kL p|gA  
acceptance of engagement                       接受委托 )CFk`57U  
accepting the engagement for the first time              首次接受委托 mn(/E/  
access to asset                                         对资产的接触 :a=ro2NH  
according to                                     根据，依据，依照 ^M[#^wv,  
account balance                                账户余额 U 7EHBW  
account for                                       对……进行会计处理，核算；解释 y9=t;qH@|  
accounting                                        会计，会计学 % N7gT*B:  
accounting advisory serve                        会计咨询服务 ^dheJ]n=k  
accounting firm                                 会计师事务所 $^] 9  
accounting information                      会计信息，会计资料 =.VepX|?D  
accounting period                             会计期间 l&\tf`~  
accounting policies                                   会计政策 q|R+x7x  
accounting professional bodies                 会计职业组织，会计职业团体 Nz3zsP$  
accounting records                                   会计记录 rf)PAdj|~  
accounting responsibility                           会计责任 >-UD]?>  
accounting service                             会计服务 (6e!09P&  
accounting standards                                会计准则 b=V)?"e-  
Accounting Standards for Business Enterprises       企业会计准则 *iPs4Es-  
accounting system                             会计系统 PG\\V$}A(  
accounting treatment                                会计处理 +[>yO _}  
accuracy                                    准确性，精确性 *Ro8W-+  
additional audit procedures                      追加审计程序 ^xzE^"G6  
addressee                                         收件人，收信人 Xs{/}wc.q;  
Administration of State-owned Assets  (the～)     国有资产管理局 FP.(E9  
administrative laws and regulations                 行政法规 UENYJ*tnP  
adverse impact                                 不利影响，负面影响 #"=%b e3  
adverse opinion                                反对意见 FAH[5VDr%  
advisory group                                  咨询组，顾问组 /;z ZnF\e  
agency fee                                        代理费，代理费用 :yd=No@  
aggregate                                          总计，合计为…… s.<olxXRW  
alternation of document and record                 变造文件和记录 7^n,Tig  
alternative audit procedures                      替代审计程序，备选审计程序 Z'voCWCd  
amend                                              修改，修订 qJ#L )  
amortisation                                      摊销 kqjxJ5  
analytical capacity                             分析能力 1-4   
analytical procedures                               分析性程序 OJnPP>  
annual financial statements                        年度会计报表，年度财务报表 ['/;'NhdlY  
appendix                                          附录，附表 ju
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applicable                                         适用的 sZ0g99eX  
applicable laws and regulations                 适用的法规 8yY"x ['  
application systems                                  应用系统 HR/k{"8W4Q  
apply consistently                              一贯地执行，一贯地实施 nwZ[Ygl|  
appropriate                                       适当的，合适的； _Cu[s?,kS  
征用，挪用 }T?i%l  
appropriate authorization                          适当的授权 .t"n]X i  
appropriateness of audit evidence                    审计证据的适当性 \W3+VG2cA  
approval                                    批准，核准 34"{rMbQ  
assertion                                    (会计报表上的)认定；确认 *O2^{
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assessed level of control risk                           对控制风险的评估，控制风险的评估水平 9itdRa==  
asset                                                 资产，财产
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asset restructuring                             资产重组 Y9z:xE  
assignment of duties                                 职责的划分 {LR#(q$1  
assistant                                     助理，助理人员 `XQx$I  
associated company                                 联属公司，联营公司 Vvxc8v:  
association                                        联合，结合；协会，社团 *Y|lO  
assumption                                       假设，假定 @c.11nfn`  
at a given date                                         在某一特定时日 , V0iMq  
attestation                                         鉴证，公证 (H|%?F;{l  
attestation service                             鉴证服务 (.jO:#eE%  
audit adjustment                                审计调整 842Mydom  
audit areas                                        审计领域 !?tu! M<1?  
audit conclusion                                审计结论 m)tI  
audit effectiveness                             审计效果 Xm_Ub>N5  
audit efficiency                                  审计效率 Yke<Wy1  
audit engagement letter                      审计业务约定书 v.~Nv@+kR  
audit evidence                                          审计证据 *@b~f&Lx6  
audit fee                                    审计费 %8bFQNd  
audit files                                          审计档案 ONg<  
audit findings                                     审计中发现的事项 oT9XJwqnv  
audit implementation stage                        审计实施阶段 s+OvS9et_  
audit mark                                        审计标识 V^/h;/!^  
audit materiality                                 审计重要性 YyX^lL_  
audit method                                     审计方法 K-g=td/@  
audit objective                                         审计目标，审计目的 ]ly)z[is"]  
audit of financial statements                      会计报表审计，财务报表审计 $S"zxEJJ Y  
audit opinion                                     审计意见 'tq\<y
 
audit period                                      被审计期间，被审计年度 }RC.Q`b  
audit plan                                          审计计划 zD#+[XI]K  
audit planning                                    编制审计计划，制定审计计划，审计计划 (_s!,QUe  
audit planning stage                                  审计计划阶段 3RTB~K8:{  
audit procedure                                审计程序 ,=XS%g}l4  
audit programme                               审计程序表，具体审计计划 Z.c
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audit report                                       审计报告 LiHXWi{s  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 AR[M8RA  
audit report with a qualified opinion                 有保留意见的审计报告  ^qSf  
audit report with an adverse opinion                否定意见的审计报告 A ydy=sj  
audit report with dual dates                      双重日期审计报告 \k$]GK-  
audit reporting stage                                 审计报告阶段 qZyt>SAx  
audit responsibility                                   审计责任 <+mO$0h"r  
audit results                                      审计结果 b{yH4)O  
audit risk                                          审计风险 A-@-?AR  
audit sampling                                          审计抽样 ^YB\\a9  
audit sampling techniques                         审计抽样方法，审计抽样技术 |?pYJkrYO  
audit strategies                                  审计策略 do:RPZ!  
audit summary                                         审计总结，审计小结 K7d1(.  
audit team                                         审计小组 R,(+NT$
 
audit test                                    审计测试 +wPvQKVfI  
audit trail                                          审计轨迹 s]V{}bY`  
audit work                                        审计工作 ;Kq<',u~  
audit working paper                                 审计工作底稿 i >/@]2  
audited financial statement                        审计会计报表，已审计财务报表 ,rvZW}=  
Auditing Guidelines (the～)                      审计规范指南 XQJV.SVS  
auditing standards                             审计准则 @Z1?t%1  
audit-oriented working paper                          (审计)业务类工作底稿 G1n>@Y'j''  
authorisation                                     授权 .,iw2:  
authorisation of transaction                       交易的授权 E!(`275 s  
availability                                         可获得性 swe8  
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balance                                      余额；差额；平衡 u.xA}yVS  
balance sheet                                    资产负债表 F0o18k_"  
bank                                                 银行 YRT}fd>R&  
bank account                                    银行账户，银行户头 _tg3%X]  
bank statement                                 银行对账单 ES:p^/=*  
barter transaction                              易货交易，以物换物交易 5 "Xo
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basis of audit                                    审计依据 nG(|7x   
basis of preparation                                (会计报表的)编制基础 L5
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book of account                               账目，账簿 cR@
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borrowing                                         借款，贷款，借债 _ jM6ej<  
branch                                              分支，分支机构，分店 Lh5+fk~i~8  
brought forward                                (账户余额等的)承上年，承上期，承上页 D-;43>yi<  
budget                                              预算 _|2";.1E  
building                                      建筑物；大楼 )="g?E3  
business conditions                                  业务情况，经营情况 >+W?!9[p:2  
business licence                               (企业等的)营业执照 BRQ
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business relation                                业务关系 jl?y}
 
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