[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 Os*s{2OvO  
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审计词汇英汉对照 rN,T}M=2  
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ability to continue as a going concern               持续经营能力 6),!sO?  
acceptability                                     可接受性，可接受程度 S~
>R}=  
acceptable level of detection risk                     检查风险的可接受水平 *-S?bv,T'  
acceptance of engagement                       接受委托 W![~"7?  
accepting the engagement for the first time              首次接受委托 x.sC015Id  
access to asset                                         对资产的接触 j9X|c7|  
according to                                     根据，依据，依照 {B4.G8%Z  
account balance                                账户余额 viJP
6fh  
account for                                       对……进行会计处理，核算；解释 }qR6=J+Dx  
accounting                                        会计，会计学 y&V'GhW!dd  
accounting advisory serve                        会计咨询服务 ,b:~
Vpb1I  
accounting firm                                 会计师事务所 ff]fN:}V  
accounting information                      会计信息，会计资料 '.jYu7   
accounting period                             会计期间 xz~Y
%Y|Z  
accounting policies                                   会计政策 u'^kpr`
y  
accounting professional bodies                 会计职业组织，会计职业团体 F:~@ e(  
accounting records                                   会计记录 e-%q!F(Bf  
accounting responsibility                           会计责任 /t*Q"0X5  
accounting service                             会计服务 csA-<}S5]b  
accounting standards                                会计准则 /&9R*xNST#  
Accounting Standards for Business Enterprises       企业会计准则 q7I!wD9Cff  
accounting system                             会计系统 |7Qe {  
accounting treatment                                会计处理 o$Y#C{
wC%  
accuracy                                    准确性，精确性 06?d#{?M1o  
additional audit procedures                      追加审计程序 F3tIJz>3  
addressee                                         收件人，收信人 }Syd*%BR[  
Administration of State-owned Assets  (the～)     国有资产管理局 0\,!  
administrative laws and regulations                 行政法规 'dqecmB  
adverse impact                                 不利影响，负面影响 V9Dq<y-y  
adverse opinion                                反对意见 2%*\XPt)  
advisory group                                  咨询组，顾问组 M% g2UP  
agency fee                                        代理费，代理费用 ;%k C?Vzi  
aggregate                                          总计，合计为…… D]5j?X'  
alternation of document and record                 变造文件和记录 #. 71O#!  
alternative audit procedures                      替代审计程序，备选审计程序 [Zzztn+  
amend                                              修改，修订 R7KV @n  
amortisation                                      摊销 *!j!o%MB  
analytical capacity                             分析能力 ah,"c9YX  
analytical procedures                               分析性程序 Z:^ S -h  
annual financial statements                        年度会计报表，年度财务报表 aMVq%{U  
appendix                                          附录，附表 Ktu~% )k%  
applicable                                         适用的 )[u'LgVN/L  
applicable laws and regulations                 适用的法规 FlUO3rc|  
application systems                                  应用系统 +D O<M1uE  
apply consistently                              一贯地执行，一贯地实施 c &E
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appropriate                                       适当的，合适的； `5"3Cj"M  
征用，挪用 qJ .XI   
appropriate authorization                          适当的授权 qz . l  
appropriateness of audit evidence                    审计证据的适当性 l%p,m[  
approval                                    批准，核准 /`0>U  
assertion                                    (会计报表上的)认定；确认 G(ZEP.h`u  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 L$r r:^J  
asset                                                 资产，财产 `sgW0Uf  
asset restructuring                             资产重组 IkG;j+=  
assignment of duties                                 职责的划分 j WMTQLE.  
assistant                                     助理，助理人员 k3KT' :*  
associated company                                 联属公司，联营公司 ru~!;xT  
association                                        联合，结合；协会，社团 :G]t=vr1  
assumption                                       假设，假定 ;.b^&h  
at a given date                                         在某一特定时日 -s1.v$g  
attestation                                         鉴证，公证 _'<FBlIN  
attestation service                             鉴证服务 i r'C(zD=  
audit adjustment                                审计调整 4Xww(5?3
  
audit areas                                        审计领域 hc|#JS2H@y  
audit conclusion                                审计结论 YLS*uXB&.  
audit effectiveness                             审计效果 TKiYEh  
audit efficiency                                  审计效率 REh\WgV!u  
audit engagement letter                      审计业务约定书 EXwU{Hl  
audit evidence                                          审计证据 Z3=N= xY]  
audit fee                                    审计费 N 1.fV-  
audit files                                          审计档案 _/u(:  
audit findings                                     审计中发现的事项 [_}8Vv&6  
audit implementation stage                        审计实施阶段 /5Vv5d/Z4!  
audit mark                                        审计标识 d+6q%U  
audit materiality                                 审计重要性 mIPDF1=)  
audit method                                     审计方法 Mz86bb^J  
audit objective                                         审计目标，审计目的 \  H#"  
audit of financial statements                      会计报表审计，财务报表审计 _Vf>>tuW  
audit opinion                                     审计意见 Z[B:6\oQ  
audit period                                      被审计期间，被审计年度 NciIqF   
audit plan                                          审计计划 lL 50PU  
audit planning                                    编制审计计划，制定审计计划，审计计划 u:6R|%1fNn  
audit planning stage                                  审计计划阶段 e,Y<$kPV  
audit procedure                                审计程序 TP~1-(M)}  
audit programme                               审计程序表，具体审计计划 c=QN!n:  
audit report                                       审计报告 $o9@ ?2  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 u^#e7u  
audit report with a qualified opinion                 有保留意见的审计报告 q~Al[`K  
audit report with an adverse opinion                否定意见的审计报告 bTZ.y.sI  
audit report with dual dates                      双重日期审计报告 MmePhHf  
audit reporting stage                                 审计报告阶段 `M. I.Z
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audit responsibility                                   审计责任 71ab&V i
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audit results                                      审计结果 P2|+7D:  
audit risk                                          审计风险 YU!s;h
 
audit sampling                                          审计抽样 E@#<p-@~  
audit sampling techniques                         审计抽样方法，审计抽样技术 p)]x,F  
audit strategies                                  审计策略 Hl'AnxE  
audit summary                                         审计总结，审计小结 ^ ,)nuUy  
audit team                                         审计小组 Aon.Y Z  
audit test                                    审计测试 z.?slYe[  
audit trail                                          审计轨迹 @A<~bod  
audit work                                        审计工作 @K}h4Yok  
audit working paper                                 审计工作底稿 1L!jI2~x}  
audited financial statement                        审计会计报表，已审计财务报表 +_u~Np  
Auditing Guidelines (the～)                      审计规范指南 wXKt)3dmu  
auditing standards                             审计准则 ]0MuXiR  
audit-oriented working paper                          (审计)业务类工作底稿 qZ +K4H  
authorisation                                     授权 g}uSIv^  
authorisation of transaction                       交易的授权 ,A)Z.OWOq  
availability                                         可获得性 Q#.E-\=^  
B E H%hL5(  
balance                                      余额；差额；平衡 j)Kd'Va  
balance sheet                                    资产负债表 U0srwt97S  
bank                                                 银行 D*?LcxX  
bank account                                    银行账户，银行户头 JNJ6HyCU  
bank statement                                 银行对账单 q) KOI`A  
barter transaction                              易货交易，以物换物交易 #};Zgixo$  
basis of audit                                    审计依据 ;:+2.//  
basis of preparation                                (会计报表的)编制基础 e=eip?p  
book of account                               账目，账簿 4\g[&  
borrowing                                         借款，贷款，借债 ]mUt[Yy:z  
branch                                              分支，分支机构，分店 I0=L_&`)  
brought forward                                (账户余额等的)承上年，承上期，承上页 98 ]pkqp4  
budget                                              预算 v-^tj}jA  
building                                      建筑物；大楼 9_e_Ne`i`?  
business conditions                                  业务情况，经营情况 b& -8/t  
business licence                               (企业等的)营业执照 R
*XZPzg%  
business relation                                业务关系 r4fg!]J;  
`&xdSH  

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