[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 l~!Tnp\M  
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审计词汇英汉对照 $IX>o&S@|  
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ability to continue as a going concern               持续经营能力 Y$uXBTR`y/  
acceptability                                     可接受性，可接受程度 0kS[`a(}J  
acceptable level of detection risk                     检查风险的可接受水平 rVowH
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acceptance of engagement                       接受委托 9 a9<I  
accepting the engagement for the first time              首次接受委托 Q%KH^<  
access to asset                                         对资产的接触 ;ZPAnd:pb  
according to                                     根据，依据，依照 o\vIYQ   
account balance                                账户余额 ks<gSCB  
account for                                       对……进行会计处理，核算；解释 `Jhu&MWg  
accounting                                        会计，会计学 O|m-Uz"+  
accounting advisory serve                        会计咨询服务 z=<x.F  
accounting firm                                 会计师事务所 <Z{\3X^  
accounting information                      会计信息，会计资料 ';us;x
R#  
accounting period                             会计期间 >DVjO9Kf  
accounting policies                                   会计政策 Ay;=1g)8+f  
accounting professional bodies                 会计职业组织，会计职业团体 u6IEBYG ((  
accounting records                                   会计记录 vN
lYk  
accounting responsibility                           会计责任 n F0$  
accounting service                             会计服务 =;!C7VS  
accounting standards                                会计准则 XKN`{h-@  
Accounting Standards for Business Enterprises       企业会计准则 7\@[e, ^9  
accounting system                             会计系统 v/=O:SM}  
accounting treatment                                会计处理 oNY;z-QK  
accuracy                                    准确性，精确性 }C!N$8d,  
additional audit procedures                      追加审计程序 oRFHq>-.g  
addressee                                         收件人，收信人
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Administration of State-owned Assets  (the～)     国有资产管理局 s
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administrative laws and regulations                 行政法规 3ddH@Y|  
adverse impact                                 不利影响，负面影响 He}qgE>Us  
adverse opinion                                反对意见 yz8ZY,9  
advisory group                                  咨询组，顾问组 Rd|};-  
agency fee                                        代理费，代理费用 b<};" H0a  
aggregate                                          总计，合计为…… Bi/=c
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alternation of document and record                 变造文件和记录
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alternative audit procedures                      替代审计程序，备选审计程序 ,2q LiE>  
amend                                              修改，修订 Uq `B#JI  
amortisation                                      摊销 XSC._)ztEE  
analytical capacity                             分析能力 5BR 9f3}  
analytical procedures                               分析性程序 unKTa*U^q  
annual financial statements                        年度会计报表，年度财务报表 a<7Ui;^@  
appendix                                          附录，附表 KZUB{
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applicable                                         适用的 _Z z"`  
applicable laws and regulations                 适用的法规 DcaVT]"  
application systems                                  应用系统 Ic/D!J{Y  
apply consistently                              一贯地执行，一贯地实施 .vYU4g]  
appropriate                                       适当的，合适的； ?RJ )u  
征用，挪用 +
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appropriate authorization                          适当的授权 ^M6xRk I
 
appropriateness of audit evidence                    审计证据的适当性 J[2c[|[-  
approval                                    批准，核准 {;1 Mud  
assertion                                    (会计报表上的)认定；确认 dPgN*Bdv  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 wR +C>  
asset                                                 资产，财产 q|BR-0yi  
asset restructuring                             资产重组 yM>:,TS  
assignment of duties                                 职责的划分 pe$" nUy|  
assistant                                     助理，助理人员 XcB!9AIO  
associated company                                 联属公司，联营公司 h'YC!hjp  
association                                        联合，结合；协会，社团 |1C=Ow*"  
assumption                                       假设，假定 iV;X``S  
at a given date                                         在某一特定时日 ]8FSs/4  
attestation                                         鉴证，公证 XoEiW R  
attestation service                             鉴证服务 xU+
c?OLi  
audit adjustment                                审计调整 4%>iIPXi.(  
audit areas                                        审计领域 tQE=c7/M  
audit conclusion                                审计结论 =EwC6+8*M  
audit effectiveness                             审计效果 KR4X&d6  
audit efficiency                                  审计效率 unu%\f>^4  
audit engagement letter                      审计业务约定书 2<53y~Yi%  
audit evidence                                          审计证据 hbdq'2!Qr  
audit fee                                    审计费 C# IV"Pkq  
audit files                                          审计档案 L]
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audit findings                                     审计中发现的事项 \g&P5  
audit implementation stage                        审计实施阶段 GyQu?`  
audit mark                                        审计标识 _tDSG]  
audit materiality                                 审计重要性 HLm6BtE  
audit method                                     审计方法 0.C[/u[  
audit objective                                         审计目标，审计目的 l?GN& u  
audit of financial statements                      会计报表审计，财务报表审计 &6 .r=,BO  
audit opinion                                     审计意见 e@N@8i"q5  
audit period                                      被审计期间，被审计年度 `Mx&, ;x  
audit plan                                          审计计划 |^p7:)cy  
audit planning                                    编制审计计划，制定审计计划，审计计划  V9\g?w  
audit planning stage                                  审计计划阶段 TpXbJ]o9  
audit procedure                                审计程序 uj#bK 7  
audit programme                               审计程序表，具体审计计划 MQ7d IUs  
audit report                                       审计报告 w/+e  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 'jh9n7mH  
audit report with a qualified opinion                 有保留意见的审计报告 W&>ONo6ki  
audit report with an adverse opinion                否定意见的审计报告 V ':?rEN|  
audit report with dual dates                      双重日期审计报告 '| (#^jAj  
audit reporting stage                                 审计报告阶段 ?/"Fwjau  
audit responsibility                                   审计责任 &`"Q*N2{  
audit results                                      审计结果 9XtR8MH  
audit risk                                          审计风险 k\( LBZ"vR  
audit sampling                                          审计抽样 HUUN*yikj  
audit sampling techniques                         审计抽样方法，审计抽样技术 trD-qi  
audit strategies                                  审计策略 S9BwCKH  
audit summary                                         审计总结，审计小结  /6)6  
audit team                                         审计小组 =(\ /+ 0-[  
audit test                                    审计测试 }i, LP1R  
audit trail                                          审计轨迹 +b@
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audit work                                        审计工作 :: IAXGH)  
audit working paper                                 审计工作底稿 Z,~Bz@5`"  
audited financial statement                        审计会计报表，已审计财务报表 x[XN;W&  
Auditing Guidelines (the～)                      审计规范指南 O*% 1   
auditing standards                             审计准则 L[v-5u)  
audit-oriented working paper                          (审计)业务类工作底稿 M.B
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authorisation                                     授权  %T9'dcM  
authorisation of transaction                       交易的授权 IJX75hE0g  
availability                                         可获得性 ig G8L  
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balance                                      余额；差额；平衡 z*,P^K 0T  
balance sheet                                    资产负债表 9?M>Y?4  
bank                                                 银行 P]V/<8o.53  
bank account                                    银行账户，银行户头 6,Aj5jG  
bank statement                                 银行对账单 3O %u?  
barter transaction                              易货交易，以物换物交易 G.Z4h/1<  
basis of audit                                    审计依据 2|a@,TW}-  
basis of preparation                                (会计报表的)编制基础
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book of account                               账目，账簿 E(t:F^z&D  
borrowing                                         借款，贷款，借债 B#Sg:L9Tr'  
branch                                              分支，分支机构，分店 eYSVAj  
brought forward                                (账户余额等的)承上年，承上期，承上页 d3%1P)  
budget                                              预算 08*O|Ym,  
building                                      建筑物；大楼 }M_Yn0(3  
business conditions                                  业务情况，经营情况 ::'DWD1  
business licence                               (企业等的)营业执照 2@!Ou$W  
business relation                                业务关系 A\Ax5eeL  
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