[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 53=5xE= `D  
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审计词汇英汉对照 gx,BF#8}  
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ability to continue as a going concern               持续经营能力 .hO) R.  
acceptability                                     可接受性，可接受程度 ]U?)_P@}  
acceptable level of detection risk                     检查风险的可接受水平 iG*@(  
acceptance of engagement                       接受委托 LE$_qX`L  
accepting the engagement for the first time              首次接受委托 3<">1] /,  
access to asset                                         对资产的接触 UolsF-U}'  
according to                                     根据，依据，依照 5~)m6]-6  
account balance                                账户余额 {B B#Bh[  
account for                                       对……进行会计处理，核算；解释 _gDEIoBp  
accounting                                        会计，会计学 otaB$Bb  
accounting advisory serve                        会计咨询服务 EMK>7 aks  
accounting firm                                 会计师事务所 B q/<kEgM  
accounting information                      会计信息，会计资料 Ne>yFl"u  
accounting period                             会计期间 )*6]m1  
accounting policies                                   会计政策 XL SYE   
accounting professional bodies                 会计职业组织，会计职业团体 YB?yi( "yL  
accounting records                                   会计记录 g>].m8DZ'  
accounting responsibility                           会计责任 =@BVO@z@  
accounting service                             会计服务 `?@7T-v  
accounting standards                                会计准则 ~\HGV+S!g}  
Accounting Standards for Business Enterprises       企业会计准则 Jw"fqr  
accounting system                             会计系统 k/'>,WE  
accounting treatment                                会计处理 dZ]['y%  
accuracy                                    准确性，精确性 ,gYbi-E  
additional audit procedures                      追加审计程序 >|[ l?`  
addressee                                         收件人，收信人 =Rv ! c+?  
Administration of State-owned Assets  (the～)     国有资产管理局 vxN,oa{hf  
administrative laws and regulations                 行政法规 x$p_mWC  
adverse impact                                 不利影响，负面影响 +bO]9*g]  
adverse opinion                                反对意见 CG!7BP\  
advisory group                                  咨询组，顾问组 z''ITX)oG  
agency fee                                        代理费，代理费用 :&59N^So|  
aggregate                                          总计，合计为……   %4  
alternation of document and record                 变造文件和记录 =]Gw9sge@  
alternative audit procedures                      替代审计程序，备选审计程序  Y7q=]  
amend                                              修改，修订 xb6y=L  
amortisation                                      摊销 b9 Gq';o  
analytical capacity                             分析能力 kF,_o/Jc  
analytical procedures                               分析性程序 W.67};',  
annual financial statements                        年度会计报表，年度财务报表 T-.Q  
appendix                                          附录，附表 ONr}{T%@/  
applicable                                         适用的 Nj~3FL  
applicable laws and regulations                 适用的法规 kx3?'=0;5  
application systems                                  应用系统 CGYZEPRR  
apply consistently                              一贯地执行，一贯地实施 l:Hm|9UZ  
appropriate                                       适当的，合适的； RH^!7W*  
征用，挪用 qhE1 7Hf  
appropriate authorization                          适当的授权 xMOq/")  
appropriateness of audit evidence                    审计证据的适当性 98Dg[O  
approval                                    批准，核准 %t.L;G  
assertion                                    (会计报表上的)认定；确认 CRpMpPi@}  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 coG_bX?e  
asset                                                 资产，财产 on0MhW  
asset restructuring                             资产重组 4 C7z6VWg  
assignment of duties                                 职责的划分 e"I+5r",  
assistant                                     助理，助理人员 IXA3G7$)  
associated company                                 联属公司，联营公司 u[Ij4h.  
association                                        联合，结合；协会，社团 >^odV ;^  
assumption                                       假设，假定 >)+-:  
at a given date                                         在某一特定时日 *PSUB{i(  
attestation                                         鉴证，公证 "bhF`,V  
attestation service                             鉴证服务 ;kE
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audit adjustment                                审计调整 WciL zx/  
audit areas                                        审计领域 \7\7i-Vo
 
audit conclusion                                审计结论 agI"Kh]j?  
audit effectiveness                             审计效果 I=;.o>  
audit efficiency                                  审计效率 |L}1@0 i  
audit engagement letter                      审计业务约定书 s+omCr|H;A  
audit evidence                                          审计证据 -G|?Kl  
audit fee                                    审计费 *PF}L%K(?  
audit files                                          审计档案 78u9>
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audit findings                                     审计中发现的事项 RkMs!M
 
audit implementation stage                        审计实施阶段 Zb? u'Vm=u  
audit mark                                        审计标识 :U{$G( <  
audit materiality                                 审计重要性 zxD~W"R:s  
audit method                                     审计方法 26K sP .-  
audit objective                                         审计目标，审计目的 s%Y8;D,~+  
audit of financial statements                      会计报表审计，财务报表审计 WR<,[*Mv^  
audit opinion                                     审计意见 (H[.\O-`  
audit period                                      被审计期间，被审计年度 To!` T$Xh  
audit plan                                          审计计划 9|{t%F=-  
audit planning                                    编制审计计划，制定审计计划，审计计划 l>t0 H($  
audit planning stage                                  审计计划阶段 hKjG/g:#G  
audit procedure                                审计程序 2d60o~E  
audit programme                               审计程序表，具体审计计划 Sy0-tK4  
audit report                                       审计报告 U)sw IisE  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 azC
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audit report with a qualified opinion                 有保留意见的审计报告 xj#anr  
audit report with an adverse opinion                否定意见的审计报告 ^T< HD  
audit report with dual dates                      双重日期审计报告 @ =XJ<  
audit reporting stage                                 审计报告阶段 8N,mp>~  
audit responsibility                                   审计责任 K'@lXA:  
audit results                                      审计结果 FpYeuH %  
audit risk                                          审计风险 <aRsogu"P  
audit sampling                                          审计抽样 o"19{D^.  
audit sampling techniques                         审计抽样方法，审计抽样技术 FPC^-mD  
audit strategies                                  审计策略 tbm/gOBw  
audit summary                                         审计总结，审计小结 t`!@E#VK  
audit team                                         审计小组 6Qx[W>I  
audit test                                    审计测试 !8@8
  
audit trail                                          审计轨迹 ]fdxpqz  
audit work                                        审计工作 .
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audit working paper                                 审计工作底稿 $p)e.ZMgE  
audited financial statement                        审计会计报表，已审计财务报表 ]ME2V  
Auditing Guidelines (the～)                      审计规范指南 e&\+o}S  
auditing standards                             审计准则 2E$K='H:,  
audit-oriented working paper                          (审计)业务类工作底稿 :RG=3T[  
authorisation                                     授权 Gp
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authorisation of transaction                       交易的授权 K2@],E?e%|  
availability                                         可获得性 6$5?%ZLJ  
B 9Z^\b)x  
balance                                      余额；差额；平衡 UV#DN`%n  
balance sheet                                    资产负债表 d&owS+B{48  
bank                                                 银行 14S_HwX  
bank account                                    银行账户，银行户头 e9p!Caf~I-  
bank statement                                 银行对账单 LUfo@R  
barter transaction                              易货交易，以物换物交易 1Pp2wpD4iC  
basis of audit                                    审计依据 *a2-
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basis of preparation                                (会计报表的)编制基础 t^| GcU]  
book of account                               账目，账簿 T$&vk#qr  
borrowing                                         借款，贷款，借债 \<kQ::o1y  
branch                                              分支，分支机构，分店 3cSP1=$*  
brought forward                                (账户余额等的)承上年，承上期，承上页 #J`MR05  
budget                                              预算 -E+LA  
building                                      建筑物；大楼 s*9lYk0  
business conditions                                  业务情况，经营情况 +z INnX  
business licence                               (企业等的)营业执照 F['%?+<3  
business relation                                业务关系 mFx\[S  
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