[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 4JSf t t  
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审计词汇英汉对照 p=_K P9  
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ability to continue as a going concern               持续经营能力 ],9%QE  
acceptability                                     可接受性，可接受程度 \zCT""'i  
acceptable level of detection risk                     检查风险的可接受水平 Lgl%fO/<t  
acceptance of engagement                       接受委托 H@o3u>}  
accepting the engagement for the first time              首次接受委托 EEmYfP[3  
access to asset                                         对资产的接触 (<!Yw|~  
according to                                     根据，依据，依照 D9^.Eg8
W  
account balance                                账户余额 9 T#d.c24  
account for                                       对……进行会计处理，核算；解释 )OxcJPo  
accounting                                        会计，会计学 t=\y|Idc  
accounting advisory serve                        会计咨询服务 V
uZd  
accounting firm                                 会计师事务所 _Vr>/f  
accounting information                      会计信息，会计资料 Y}BT| "  
accounting period                             会计期间 X}C}  
accounting policies                                   会计政策 QQ^P IQj  
accounting professional bodies                 会计职业组织，会计职业团体 i
bo{!>m  
accounting records                                   会计记录 gwwYz]'d>r  
accounting responsibility                           会计责任 Kt5;GUV  
accounting service                             会计服务 nS'hdeoW  
accounting standards                                会计准则 R:8\z0"L*  
Accounting Standards for Business Enterprises       企业会计准则 ]Gm"U!h*  
accounting system                             会计系统 7jP C{W  
accounting treatment                                会计处理 2;N)>[3*J  
accuracy                                    准确性，精确性 uzjP!qO  
additional audit procedures                      追加审计程序 ak]:ir`o  
addressee                                         收件人，收信人 v.Wkz9 w}  
Administration of State-owned Assets  (the～)     国有资产管理局 Tov!X8p  
administrative laws and regulations                 行政法规 f&x7g.I  
adverse impact                                 不利影响，负面影响 *mH+
+3h  
adverse opinion                                反对意见 I[u%kir  
advisory group                                  咨询组，顾问组 #5*|/LD  
agency fee                                        代理费，代理费用 co^kP##Y  
aggregate                                          总计，合计为…… ";\na!MT  
alternation of document and record                 变造文件和记录 t/xWJW2  
alternative audit procedures                      替代审计程序，备选审计程序 C{
7 j<O  
amend                                              修改，修订 QEo i9@3  
amortisation                                      摊销 YmXh_bk  
analytical capacity                             分析能力 HX\^ecZ#E  
analytical procedures                               分析性程序 P:,@2el  
annual financial statements                        年度会计报表，年度财务报表 ^5n"L29V  
appendix                                          附录，附表 8bT]NvCA  
applicable                                         适用的 v%8.o%G  
applicable laws and regulations                 适用的法规 (Q~ p"Ch  
application systems                                  应用系统 <49Gsm&0  
apply consistently                              一贯地执行，一贯地实施 .URCuB\{  
appropriate                                       适当的，合适的； xx[XwN;  
征用，挪用 |Et8FR3[m  
appropriate authorization                          适当的授权 N,N9K  
appropriateness of audit evidence                    审计证据的适当性 "`;$wA  
approval                                    批准，核准 K)!yOa'fH  
assertion                                    (会计报表上的)认定；确认 S+aXlb  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 a'3|EWS ?  
asset                                                 资产，财产 -DWyKR= j"  
asset restructuring                             资产重组 Rs *]I\  
assignment of duties                                 职责的划分 [Aqy%mbG  
assistant                                     助理，助理人员 D
bDi  n  
associated company                                 联属公司，联营公司 Z{<&2*  
association                                        联合，结合；协会，社团 BllS3I}V  
assumption                                       假设，假定 X6hm,0[  
at a given date                                         在某一特定时日 Vu6$84>-,  
attestation                                         鉴证，公证 !kAjne8]d  
attestation service                             鉴证服务 %#5yC|o9Pn  
audit adjustment                                审计调整 J@$h'YUF  
audit areas                                        审计领域 /Z':wu\  
audit conclusion                                审计结论 .;),e#  
audit effectiveness                             审计效果 |]s/NNU  
audit efficiency                                  审计效率 PHZ+u@AA6@  
audit engagement letter                      审计业务约定书 U tb"6_   
audit evidence                                          审计证据 UEkn@^&bg  
audit fee                                    审计费 _Z9H
Ol@  
audit files                                          审计档案 aNd6#yU$  
audit findings                                     审计中发现的事项 l;+n
L[%`  
audit implementation stage                        审计实施阶段 9 GEMmo3  
audit mark                                        审计标识 r1vF/yt(  
audit materiality                                 审计重要性 nj
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audit method                                     审计方法 ."HDUo2D7  
audit objective                                         审计目标，审计目的 dY|~"6d)  
audit of financial statements                      会计报表审计，财务报表审计 k
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audit opinion                                     审计意见 {w/{)BnPG  
audit period                                      被审计期间，被审计年度 &d5n_:^  
audit plan                                          审计计划 _c[ Bjip  
audit planning                                    编制审计计划，制定审计计划，审计计划 7sgK+ ip  
audit planning stage                                  审计计划阶段 X*4iNyIs_  
audit procedure                                审计程序 _>:R]2Ew  
audit programme                               审计程序表，具体审计计划 }q8|t3  
audit report                                       审计报告 H>
Y0R  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 TU-aL  
audit report with a qualified opinion                 有保留意见的审计报告 BC*)@=
7fx  
audit report with an adverse opinion                否定意见的审计报告 . }#R  
audit report with dual dates                      双重日期审计报告 8\ 
V  
audit reporting stage                                 审计报告阶段 )1E[CIaXK  
audit responsibility                                   审计责任 hh%fmc  
audit results                                      审计结果 {lNvKm)w  
audit risk                                          审计风险 S_ELZO#7  
audit sampling                                          审计抽样 d'bAM{R>  
audit sampling techniques                         审计抽样方法，审计抽样技术 2kG(\+\  
audit strategies                                  审计策略 yf 7Sz$Eq  
audit summary                                         审计总结，审计小结 45?aV@  
audit team                                         审计小组 Dm^Bk?#(  
audit test                                    审计测试 jFE1k(2e  
audit trail                                          审计轨迹 $_ &Lp\  
audit work                                        审计工作 |<:Owd=  
audit working paper                                 审计工作底稿 kK62yz,  
audited financial statement                        审计会计报表，已审计财务报表 3c%dErch  
Auditing Guidelines (the～)                      审计规范指南 B<V8:vOam  
auditing standards                             审计准则 J #ukH`|-  
audit-oriented working paper                          (审计)业务类工作底稿 1$+-?:i C  
authorisation                                     授权 [.ya&E) x  
authorisation of transaction                       交易的授权 *F4"mr|\  
availability                                         可获得性 O1C|{ M  
B Y.7iKMp(  
balance                                      余额；差额；平衡 '3<AzR2  
balance sheet                                    资产负债表 M/Twtq-`H  
bank                                                 银行 |8m2i1XG  
bank account                                    银行账户，银行户头 +1uAzm4SL  
bank statement                                 银行对账单 B z7rf^H`Z  
barter transaction                              易货交易，以物换物交易 te<lCD6  
basis of audit                                    审计依据 {hP _"nN#  
basis of preparation                                (会计报表的)编制基础 S)n+E\c  
book of account                               账目，账簿 \w6A-daD0  
borrowing                                         借款，贷款，借债 7{"urs7 T  
branch                                              分支，分支机构，分店 T(@J]Y-  
brought forward                                (账户余额等的)承上年，承上期，承上页 w# -J ?/m  
budget                                              预算 gG?sLgL:  
building                                      建筑物；大楼 |(evDS5  
business conditions                                  业务情况，经营情况 ?QbxC,& i  
business licence                               (企业等的)营业执照 L\GjG&Y5  
business relation                                业务关系 [9-&Lq_ g  
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