[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 a;jXMR  
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审计词汇英汉对照 R}'kF63u*  
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ability to continue as a going concern               持续经营能力 -`x$ a&}  
acceptability                                     可接受性，可接受程度 @AYO )Y8  
acceptable level of detection risk                     检查风险的可接受水平 }YH@T]O}  
acceptance of engagement                       接受委托 ;$gZ?&  
accepting the engagement for the first time              首次接受委托 28>PmH]7  
access to asset                                         对资产的接触 Ch8w_Jf1yx  
according to                                     根据，依据，依照 m&(yx|a4+  
account balance                                账户余额 OoL #8R  
account for                                       对……进行会计处理，核算；解释 k$1ya7-@  
accounting                                        会计，会计学 y1z<{'2x  
accounting advisory serve                        会计咨询服务 Q|/uL`_ni  
accounting firm                                 会计师事务所 ! m)P*Lw  
accounting information                      会计信息，会计资料 \lwYDPY:  
accounting period                             会计期间 1~/?W^ir  
accounting policies                                   会计政策 *ILx-D5qr  
accounting professional bodies                 会计职业组织，会计职业团体 7A'd55I4  
accounting records                                   会计记录 ~Vq<nkWS  
accounting responsibility                           会计责任 \-3\lZ3qj  
accounting service                             会计服务 QB p`r#{I{  
accounting standards                                会计准则 PF5;2  
Accounting Standards for Business Enterprises       企业会计准则  Gh;Ju[6  
accounting system                             会计系统 >Hb>wlYR  
accounting treatment                                会计处理 ~^jdiy5  
accuracy                                    准确性，精确性 DrE +{Spm  
additional audit procedures                      追加审计程序 +mP&B<=H)  
addressee                                         收件人，收信人 ue8Cpn^M  
Administration of State-owned Assets  (the～)     国有资产管理局 pMZKF=  
administrative laws and regulations                 行政法规 Vp{e1xpY  
adverse impact                                 不利影响，负面影响 h#a;(F4_7  
adverse opinion                                反对意见 &<8Q/m]5  
advisory group                                  咨询组，顾问组 _cra_(b  
agency fee                                        代理费，代理费用 ZNb;24  
aggregate                                          总计，合计为…… ;4XvlcGo  
alternation of document and record                 变造文件和记录 Sj?u^L8es}  
alternative audit procedures                      替代审计程序，备选审计程序 =\CJsS.  
amend                                              修改，修订 6b1f?0  
amortisation                                      摊销 `@+}zE  
analytical capacity                             分析能力 z~tCag8I(k  
analytical procedures                               分析性程序 u;1/.`NPB  
annual financial statements                        年度会计报表，年度财务报表 #D8Z~U,-  
appendix                                          附录，附表 3exv k  
applicable                                         适用的 3k)W0]:|<  
applicable laws and regulations                 适用的法规 R Fgy  
application systems                                  应用系统
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apply consistently                              一贯地执行，一贯地实施 ;M,u,KH)/  
appropriate                                       适当的，合适的； !9GJ9ZEXM  
征用，挪用 ShXk\"  
appropriate authorization                          适当的授权 :B(F?9qK  
appropriateness of audit evidence                    审计证据的适当性 ;{1J{-
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approval                                    批准，核准 ke.{wh\0  
assertion                                    (会计报表上的)认定；确认 52+;j[ ]/O  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 v=!Ap ; 2L  
asset                                                 资产，财产 ,#=ykg*~/  
asset restructuring                             资产重组 QoZ7
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assignment of duties                                 职责的划分 ~AbnksR  
assistant                                     助理，助理人员 l#7].-/  
associated company                                 联属公司，联营公司 ftBbO8e  
association                                        联合，结合；协会，社团 Q y(Gy'q~  
assumption                                       假设，假定 f8]Qn8  
at a given date                                         在某一特定时日 IT,d(UV_  
attestation                                         鉴证，公证 VAkZ@ u3'~  
attestation service                             鉴证服务 !'uLV#YEZ  
audit adjustment                                审计调整 Be"Swz(n  
audit areas                                        审计领域 BR8W8nRb  
audit conclusion                                审计结论 5#jna9Xc  
audit effectiveness                             审计效果 U?/UW;k[  
audit efficiency                                  审计效率 u<8 f;C_  
audit engagement letter                      审计业务约定书 ]8,:E ]`O  
audit evidence                                          审计证据 .54E*V1  
audit fee                                    审计费 Q_}i8p'  
audit files                                          审计档案 JQVu&S  
audit findings                                     审计中发现的事项 KX*Hev'K  
audit implementation stage                        审计实施阶段 **\BP,]}  
audit mark                                        审计标识 m9*Lo[EXO  
audit materiality                                 审计重要性 iG<rB-"  
audit method                                     审计方法 z-(#Mlq:!  
audit objective                                         审计目标，审计目的 ciKkazx
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audit of financial statements                      会计报表审计，财务报表审计 ?h`Ned0P  
audit opinion                                     审计意见 "BB#[@
 
audit period                                      被审计期间，被审计年度  ESOuDD2<  
audit plan                                          审计计划 M1._{Jw5  
audit planning                                    编制审计计划，制定审计计划，审计计划 _!FM^N}|  
audit planning stage                                  审计计划阶段 4Q0@\dR9  
audit procedure                                审计程序 `Pj7O/!)#!  
audit programme                               审计程序表，具体审计计划 qwAN=3@  
audit report                                       审计报告 ,#^<0u+zrF  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 u7|{~D&f  
audit report with a qualified opinion                 有保留意见的审计报告 p'afCX@J  
audit report with an adverse opinion                否定意见的审计报告 )"7hyW5  
audit report with dual dates                      双重日期审计报告 MFHPh8P  
audit reporting stage                                 审计报告阶段 T-7'#uB.m  
audit responsibility                                   审计责任  &y1' J  
audit results                                      审计结果 f _1#>]  
audit risk                                          审计风险 oOk.
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audit sampling                                          审计抽样 %hK?\Pg3=E  
audit sampling techniques                         审计抽样方法，审计抽样技术 \Cx) ~bq<  
audit strategies                                  审计策略 _]E ~ci}  
audit summary                                         审计总结，审计小结 66\0JsT?3  
audit team                                         审计小组 w>I>9O}(`  
audit test                                    审计测试 s{q)m@  
audit trail                                          审计轨迹 p},6W,f  
audit work                                        审计工作 5GK=R aV  
audit working paper                                 审计工作底稿
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audited financial statement                        审计会计报表，已审计财务报表 1E Lzzn  
Auditing Guidelines (the～)                      审计规范指南 R7us9qM4e  
auditing standards                             审计准则 b5YjhRimS  
audit-oriented working paper                          (审计)业务类工作底稿 %8H*}@n  
authorisation                                     授权 8VvoPlo  
authorisation of transaction                       交易的授权 kr7f<;rmJ  
availability                                         可获得性 jIMaPT  
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balance                                      余额；差额；平衡 'MKkC(]4  
balance sheet                                    资产负债表 7Z>u|L($m  
bank                                                 银行 ^DHFP-G?e  
bank account                                    银行账户，银行户头 2F-!SI  
bank statement                                 银行对账单  TyMRm  
barter transaction                              易货交易，以物换物交易 daBu<0\  
basis of audit                                    审计依据 );$Uf!v4  
basis of preparation                                (会计报表的)编制基础 !TY4C`/  
book of account                               账目，账簿 c=H(*#  
borrowing                                         借款，贷款，借债 `"[VkQFB/  
branch                                              分支，分支机构，分店 JGZ,5RTq4-  
brought forward                                (账户余额等的)承上年，承上期，承上页 9QJ=?bIC#  
budget                                              预算 xc R  
building                                      建筑物；大楼 v%> ?~`Y  
business conditions                                  业务情况，经营情况 q /|<>s  
business licence                               (企业等的)营业执照 4UoUuKzt  
business relation                                业务关系 3a#637%  
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