[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 oE,TA2  
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审计词汇英汉对照 `4ti?^BNm  
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ability to continue as a going concern               持续经营能力 AN)r(86L  
acceptability                                     可接受性，可接受程度 f @Vd'k<  
acceptable level of detection risk                     检查风险的可接受水平 equi26jhr  
acceptance of engagement                       接受委托 jPn.w,=)27  
accepting the engagement for the first time              首次接受委托 XI,=W  
access to asset                                         对资产的接触 lW
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according to                                     根据，依据，依照 4,BJK`{  
account balance                                账户余额 VeO M `jy  
account for                                       对……进行会计处理，核算；解释 Z=]ujlD  
accounting                                        会计，会计学 g`)0 wP  
accounting advisory serve                        会计咨询服务 n"@){:{4?  
accounting firm                                 会计师事务所 Yaz/L)Y;R  
accounting information                      会计信息，会计资料 Z1]4:  
accounting period                             会计期间 }%D${.R]  
accounting policies                                   会计政策 Uz%ynH  
accounting professional bodies                 会计职业组织，会计职业团体 e2L>"/  
accounting records                                   会计记录 j' b0sve|?  
accounting responsibility                           会计责任 R^"mGe\LL  
accounting service                             会计服务 .eyJ <b9  
accounting standards                                会计准则 [I
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Accounting Standards for Business Enterprises       企业会计准则
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accounting system                             会计系统 ]2A2<Q_,  
accounting treatment                                会计处理 U
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accuracy                                    准确性，精确性 Qv J29  
additional audit procedures                      追加审计程序 &}\{qFD;  
addressee                                         收件人，收信人 t[MM=6|Wb  
Administration of State-owned Assets  (the～)     国有资产管理局 uG-S$n"7K  
administrative laws and regulations                 行政法规 w}e_17A  
adverse impact                                 不利影响，负面影响 PzustC|  
adverse opinion                                反对意见 FU;a {irB  
advisory group                                  咨询组，顾问组 'lOQb)  
agency fee                                        代理费，代理费用 \C{Zqo,  
aggregate                                          总计，合计为…… TV`sqKW  
alternation of document and record                 变造文件和记录 mE&SAm5#d  
alternative audit procedures                      替代审计程序，备选审计程序 3ug~m-_  
amend                                              修改，修订 ;j+*}|!  
amortisation                                      摊销 _joW%`T8  
analytical capacity                             分析能力 \S{ihS@J  
analytical procedures                               分析性程序 ,bP8 "|e  
annual financial statements                        年度会计报表，年度财务报表 *e:2iM)8~  
appendix                                          附录，附表 RLcC>Z  
applicable                                         适用的 ,k(B>O~o  
applicable laws and regulations                 适用的法规 _rz\[{)  
application systems                                  应用系统 x6
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apply consistently                              一贯地执行，一贯地实施 ?a'EkZ.dB  
appropriate                                       适当的，合适的； ;Zn&Nc7  
征用，挪用 P/Y)Yx_(  
appropriate authorization                          适当的授权 9 D;
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appropriateness of audit evidence                    审计证据的适当性 MM( ,D& Z  
approval                                    批准，核准 L@f&71  
assertion                                    (会计报表上的)认定；确认 F*-'8~T  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 - b`
  
asset                                                 资产，财产 Yu9VtC1  
asset restructuring                             资产重组 dTte4lh  
assignment of duties                                 职责的划分 9E|
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assistant                                     助理，助理人员 LLMGs: [  
associated company                                 联属公司，联营公司 }G!'SZ$F 5  
association                                        联合，结合；协会，社团 ngk:q5Tp  
assumption                                       假设，假定 @g*[}`8]y  
at a given date                                         在某一特定时日 735l&(3A\  
attestation                                         鉴证，公证 o@C|*TXN  
attestation service                             鉴证服务 N x
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audit adjustment                                审计调整 ]I]G3 e  
audit areas                                        审计领域 /UaQ2h\  
audit conclusion                                审计结论 j)Z0K
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audit effectiveness                             审计效果 qL w^Qxo  
audit efficiency                                  审计效率 K<WowU  
audit engagement letter                      审计业务约定书 "Nz"|-3Irv  
audit evidence                                          审计证据 z80*Ylx  
audit fee                                    审计费 ~{N#JO Y}Z  
audit files                                          审计档案 UWdqcOr  
audit findings                                     审计中发现的事项 JV+Uy$P!  
audit implementation stage                        审计实施阶段 mxe\+j#  
audit mark                                        审计标识 \Rha7O  
audit materiality                                 审计重要性 MOHw{Vw(  
audit method                                     审计方法 ::3[H$  
audit objective                                         审计目标，审计目的
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audit of financial statements                      会计报表审计，财务报表审计 n"Jj'8k  
audit opinion                                     审计意见 `iEYq0}  
audit period                                      被审计期间，被审计年度 ;6?,Yhk$h  
audit plan                                          审计计划 PTTUI
  
audit planning                                    编制审计计划，制定审计计划，审计计划 QD1&"T<.d.  
audit planning stage                                  审计计划阶段 ^E%NYq_2l<  
audit procedure                                审计程序 YF%]%^n  
audit programme                               审计程序表，具体审计计划 8 -w|~y';  
audit report                                       审计报告 W>'gG}.  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 VP7LKfv  
audit report with a qualified opinion                 有保留意见的审计报告 -W:@3\{  
audit report with an adverse opinion                否定意见的审计报告 !A14\  
audit report with dual dates                      双重日期审计报告 Dhk$
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audit reporting stage                                 审计报告阶段 ?Qts2kae#  
audit responsibility                                   审计责任 (X (:h\^  
audit results                                      审计结果 R/6 v#9m7  
audit risk                                          审计风险 Cn.dv
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audit sampling                                          审计抽样 Ad-_=a%  
audit sampling techniques                         审计抽样方法，审计抽样技术 x/0x&la  
audit strategies                                  审计策略 n"R$b:  
audit summary                                         审计总结，审计小结 Qb;]4 [3  
audit team                                         审计小组 jT;'T$  
audit test                                    审计测试 '|M} 3sL  
audit trail                                          审计轨迹 $0]5b{i]  
audit work                                        审计工作 8zwH^q[`r  
audit working paper                                 审计工作底稿 e0#{'_C
 
audited financial statement                        审计会计报表，已审计财务报表 `G>|g^6%i  
Auditing Guidelines (the～)                      审计规范指南 =Hj3o_g-  
auditing standards                             审计准则 EAF\7J*  
audit-oriented working paper                          (审计)业务类工作底稿 g7eI;Tpv  
authorisation                                     授权 Yt r*"-  
authorisation of transaction                       交易的授权 P)ne^_   
availability                                         可获得性 C3 m_sv#e  
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balance                                      余额；差额；平衡 <FN+  
balance sheet                                    资产负债表 h^J :k  
bank                                                 银行 w}29#F\]R  
bank account                                    银行账户，银行户头 nYj7r*e[  
bank statement                                 银行对账单 475jmQ{q  
barter transaction                              易货交易，以物换物交易 gUp9yV  
basis of audit                                    审计依据 ubsx NCqD  
basis of preparation                                (会计报表的)编制基础 )F0
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book of account                               账目，账簿 U/7jK40  
borrowing                                         借款，贷款，借债 9s*UJIL  
branch                                              分支，分支机构，分店 f1d<xGx  
brought forward                                (账户余额等的)承上年，承上期，承上页 /4+*!X  
budget                                              预算 va.Ve# N  
building                                      建筑物；大楼 qtP*O#1q  
business conditions                                  业务情况，经营情况 cr^R9dv  
business licence                               (企业等的)营业执照 lI5>d(6p  
business relation                                业务关系 q?f-h<yRQ  
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