[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 0FA N9u2  
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审计词汇英汉对照 c\X0*GX  
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PV_E3,RY  
ability to continue as a going concern               持续经营能力 7@[3]c<=  
acceptability                                     可接受性，可接受程度 =5NM =K  
acceptable level of detection risk                     检查风险的可接受水平 Hwr# NKz-  
acceptance of engagement                       接受委托 Q o}&2m  
accepting the engagement for the first time              首次接受委托 4vri=P 2%  
access to asset                                         对资产的接触 gv&% 2e}_  
according to                                     根据，依据，依照 PQla-  
account balance                                账户余额 ('!{kVLT-  
account for                                       对……进行会计处理，核算；解释 6`sOhVD  
accounting                                        会计，会计学 [kdt]+'+  
accounting advisory serve                        会计咨询服务 /u9Md3q*'  
accounting firm                                 会计师事务所 [ \I&/?On  
accounting information                      会计信息，会计资料 R5`"~qP-  
accounting period                             会计期间 TW2OT }  
accounting policies                                   会计政策 
mL\j^q,Y  
accounting professional bodies                 会计职业组织，会计职业团体 Y{].%xM5  
accounting records                                   会计记录 g.AMCM?z
 
accounting responsibility                           会计责任 }E=:k&IDPB  
accounting service                             会计服务 Qt+|s&HGt  
accounting standards                                会计准则 Ri$wt.b  
Accounting Standards for Business Enterprises       企业会计准则 UjmBLXz@T  
accounting system                             会计系统 ldjypEa}  
accounting treatment                                会计处理 Wa #!O$u  
accuracy                                    准确性，精确性 s?;rP,{:p  
additional audit procedures                      追加审计程序 */=5 m]  
addressee                                         收件人，收信人 [emUyF  
Administration of State-owned Assets  (the～)     国有资产管理局 GF6c6TXF@  
administrative laws and regulations                 行政法规 Pn)^mt  
adverse impact                                 不利影响，负面影响 I] 
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adverse opinion                                反对意见 u{0'"jVJ  
advisory group                                  咨询组，顾问组 bM]\mo>z<  
agency fee                                        代理费，代理费用 f wN  
aggregate                                          总计，合计为…… mQRQ2SN6  
alternation of document and record                 变造文件和记录 \Mk;Y  
alternative audit procedures                      替代审计程序，备选审计程序 xkv2#"*v  
amend                                              修改，修订 8 *@knkJ  
amortisation                                      摊销 a6K1-SR^6)  
analytical capacity                             分析能力 W~15[r0  
analytical procedures                               分析性程序 cswX?MN  
annual financial statements                        年度会计报表，年度财务报表 y'(bp=Nq  
appendix                                          附录，附表 .@0i,7S  
applicable                                         适用的 hZ0p /Bdv  
applicable laws and regulations                 适用的法规 R|PFGhi6"A  
application systems                                  应用系统 !^Mk5E(  
apply consistently                              一贯地执行，一贯地实施 9>qc1z  
appropriate                                       适当的，合适的； [aM_.[bf  
征用，挪用 zz ^2/l  
appropriate authorization                          适当的授权 Pb0+z=L  
appropriateness of audit evidence                    审计证据的适当性 neQ2k=ao  
approval                                    批准，核准 1jdv<\U   
assertion                                    (会计报表上的)认定；确认 #(o 'G4T  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 &1hJ?uM01  
asset                                                 资产，财产 PV?XpT  
asset restructuring                             资产重组 0s
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assignment of duties                                 职责的划分 pdnkHR$  
assistant                                     助理，助理人员 6d~[My  
associated company                                 联属公司，联营公司 S>~QuCMY  
association                                        联合，结合；协会，社团 &]VCZQL  
assumption                                       假设，假定 {7^7)^@  
at a given date                                         在某一特定时日 <y${Pkrj  
attestation                                         鉴证，公证 RulZh2C  
attestation service                             鉴证服务 9moenkL  
audit adjustment                                审计调整 Xrnxpp!#^D  
audit areas                                        审计领域 #4h_(Y  
audit conclusion                                审计结论
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audit effectiveness                             审计效果 sY?pp '}a  
audit efficiency                                  审计效率 &(!Sy?tNe  
audit engagement letter                      审计业务约定书 jEBZ"Jvb  
audit evidence                                          审计证据 L]{ 1"`#  
audit fee                                    审计费 mk JS_6  
audit files                                          审计档案 &wj;: f  
audit findings                                     审计中发现的事项 9wLV\>i  
audit implementation stage                        审计实施阶段 bK `'zi  
audit mark                                        审计标识 k[oU}~*U+  
audit materiality                                 审计重要性 l[]K5?AS>-  
audit method                                     审计方法 9F~U% >GX  
audit objective                                         审计目标，审计目的 t0Q/vp*/  
audit of financial statements                      会计报表审计，财务报表审计 kq6K<e4jO  
audit opinion                                     审计意见 5q[0;`J  
audit period                                      被审计期间，被审计年度 jyF0asb  
audit plan                                          审计计划 \nV|Y=5  
audit planning                                    编制审计计划，制定审计计划，审计计划 Ww*='lz  
audit planning stage                                  审计计划阶段 se](hu~w  
audit procedure                                审计程序 {t: ZM UV  
audit programme                               审计程序表，具体审计计划 Yck(Fl  
audit report                                       审计报告 >LxYP7M  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 d)|{iUcW  
audit report with a qualified opinion                 有保留意见的审计报告 T*>n a8W  
audit report with an adverse opinion                否定意见的审计报告 Sc "J5^  
audit report with dual dates                      双重日期审计报告 .?b2Bd!MC  
audit reporting stage                                 审计报告阶段 8;7Y}c  
audit responsibility                                   审计责任  "m3:HS  
audit results                                      审计结果 2U,O e9  
audit risk                                          审计风险 _+K[1P  
audit sampling                                          审计抽样 HxJKS*H;  
audit sampling techniques                         审计抽样方法，审计抽样技术 EzY?=<Y(  
audit strategies                                  审计策略 #ej^K |Qx  
audit summary                                         审计总结，审计小结 JDVMq=ui  
audit team                                         审计小组 Xr~6_N{J  
audit test                                    审计测试 {Q8DPkW  
audit trail                                          审计轨迹 iZ+\vO?|  
audit work                                        审计工作 +F ~;Q$T  
audit working paper                                 审计工作底稿 ~uRG~,{rH  
audited financial statement                        审计会计报表，已审计财务报表 D3yG@lIP3  
Auditing Guidelines (the～)                      审计规范指南 XtfO;`  
auditing standards                             审计准则 p~ M1}mE  
audit-oriented working paper                          (审计)业务类工作底稿 =tl[?6  
authorisation                                     授权 %7BVJJp2  
authorisation of transaction                       交易的授权 \sFdp!M}2  
availability                                         可获得性 Nd/iMV6V;  
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balance                                      余额；差额；平衡 V%&t'H{  
balance sheet                                    资产负债表 FQ?,&s$Bmd  
bank                                                 银行 ZjY_AbD  
bank account                                    银行账户，银行户头 }gL9G  
bank statement                                 银行对账单 xd8UdQ,lt  
barter transaction                              易货交易，以物换物交易 F?'=iY<h  
basis of audit                                    审计依据 ByeyUw  
basis of preparation                                (会计报表的)编制基础 N)A?*s'v~  
book of account                               账目，账簿 (5?5? <  
borrowing                                         借款，贷款，借债 94r8DkI  
branch                                              分支，分支机构，分店 !o &+  
brought forward                                (账户余额等的)承上年，承上期，承上页 *!UY;InanX  
budget                                              预算 w3:WvA5jt  
building                                      建筑物；大楼 -i|qk`Y  
business conditions                                  业务情况，经营情况 m` cw:  
business licence                               (企业等的)营业执照 13Ga #  
business relation                                业务关系 v,r}q1.E}  
DR/qe0D  

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