[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 4J1_rMfh  
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审计词汇英汉对照 bzXeG;c<7  
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ability to continue as a going concern               持续经营能力 `Frr?.3&-  
acceptability                                     可接受性，可接受程度 9SBTeJ$RZ  
acceptable level of detection risk                     检查风险的可接受水平 VaW^;d#  
acceptance of engagement                       接受委托 i-}Tt<^  
accepting the engagement for the first time              首次接受委托 M2$
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access to asset                                         对资产的接触 D#D55X^6*  
according to                                     根据，依据，依照 OQIr"  
account balance                                账户余额 (!PsK:wc  
account for                                       对……进行会计处理，核算；解释 Hz"FGwd  
accounting                                        会计，会计学 R/xT.EQ(N  
accounting advisory serve                        会计咨询服务 Uc,J+j0F  
accounting firm                                 会计师事务所 Ou4 `#7FR  
accounting information                      会计信息，会计资料 (;;.[4,y  
accounting period                             会计期间 drxCjuz"  
accounting policies                                   会计政策 e*yl_iW  
accounting professional bodies                 会计职业组织，会计职业团体 (HX Ka] [T  
accounting records                                   会计记录 R,s}<N$  
accounting responsibility                           会计责任 -<ome~|  
accounting service                             会计服务 Qr_0 L  
accounting standards                                会计准则 ^?2zoS#iw  
Accounting Standards for Business Enterprises       企业会计准则 (5;nA'  
accounting system                             会计系统 (hBph+  
accounting treatment                                会计处理 8Vjv #pm  
accuracy                                    准确性，精确性 qg/FI#r  
additional audit procedures                      追加审计程序 njZJp|y6  
addressee                                         收件人，收信人 {;|pcx\L6~  
Administration of State-owned Assets  (the～)     国有资产管理局 8`wKq6
 
administrative laws and regulations                 行政法规 E4
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adverse impact                                 不利影响，负面影响 'd|!Hr<2  
adverse opinion                                反对意见 rvU^W+ d  
advisory group                                  咨询组，顾问组 h;#0
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agency fee                                        代理费，代理费用 A 0Q`Aqs  
aggregate                                          总计，合计为…… V!(7=ku!`  
alternation of document and record                 变造文件和记录 Eyz.^)r  
alternative audit procedures                      替代审计程序，备选审计程序 6<9}>Wkf  
amend                                              修改，修订 %{7*o5`
 
amortisation                                      摊销 XDAP[V  
analytical capacity                             分析能力 | TG6-e_  
analytical procedures                               分析性程序 ,6X__Z#rGT  
annual financial statements                        年度会计报表，年度财务报表 7n o6  
appendix                                          附录，附表 bIlNA)g  
applicable                                         适用的 Ke:WlDf  
applicable laws and regulations                 适用的法规 teI?.M9r  
application systems                                  应用系统 C4qK52'2s  
apply consistently                              一贯地执行，一贯地实施 ^<Gxip  
appropriate                                       适当的，合适的； Qv`: E   
征用，挪用 [y}h   
appropriate authorization                          适当的授权 aOw#]pB|  
appropriateness of audit evidence                    审计证据的适当性 -L4G)%L\  
approval                                    批准，核准 ?PS?_+E\L  
assertion                                    (会计报表上的)认定；确认 6"+9$nFyW  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 Uf|uFGb  
asset                                                 资产，财产 }& W=   
asset restructuring                             资产重组 tSux5yV  
assignment of duties                                 职责的划分 "]uPke@  
assistant                                     助理，助理人员 _!VtM#G[  
associated company                                 联属公司，联营公司 .zl[nx[9"D  
association                                        联合，结合；协会，社团 nW*cqM%+  
assumption                                       假设，假定 P(FlU] q  
at a given date                                         在某一特定时日 cWG%>.`5r  
attestation                                         鉴证，公证 )HC/J-  
attestation service                             鉴证服务 xMNQT.A  
audit adjustment                                审计调整 n.qT7d(  
audit areas                                        审计领域 M>|ZBEK  
audit conclusion                                审计结论 0e+#{k  
audit effectiveness                             审计效果 t)Cf ]]dV  
audit efficiency                                  审计效率 uY(8KW  
audit engagement letter                      审计业务约定书 ?hGE[.(eh]  
audit evidence                                          审计证据 I]i( B+D  
audit fee                                    审计费 =4'V}p  
audit files                                          审计档案 4`)r1D!U  
audit findings                                     审计中发现的事项 $./aKJ1B  
audit implementation stage                        审计实施阶段 /V{UTMSz  
audit mark                                        审计标识 [|YvVA  
audit materiality                                 审计重要性 1x=x,lcL  
audit method                                     审计方法 d/jP2uuA  
audit objective                                         审计目标，审计目的 S9r?= K  
audit of financial statements                      会计报表审计，财务报表审计 zw U[!i)  
audit opinion                                     审计意见 j{r@>g;3  
audit period                                      被审计期间，被审计年度 S5u$I  
audit plan                                          审计计划 NJE*/_S  
audit planning                                    编制审计计划，制定审计计划，审计计划 [U",yN]d  
audit planning stage                                  审计计划阶段 j5Da53c#^  
audit procedure                                审计程序 Z1I.f"XY  
audit programme                               审计程序表，具体审计计划 M49l2x=]9  
audit report                                       审计报告 {J izCUo_'  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 =cZ24I  
audit report with a qualified opinion                 有保留意见的审计报告 [T,^l#S1  
audit report with an adverse opinion                否定意见的审计报告 I<CrEL<5}~  
audit report with dual dates                      双重日期审计报告 M_Ag*?2I  
audit reporting stage                                 审计报告阶段 \?R#ZxP@  
audit responsibility                                   审计责任 1++g@8  
audit results                                      审计结果 ,b&hLht  
audit risk                                          审计风险 M;Pry3J  
audit sampling                                          审计抽样 jc)7FE  
audit sampling techniques                         审计抽样方法，审计抽样技术 KUYwc@si\  
audit strategies                                  审计策略 pZlsDM/=  
audit summary                                         审计总结，审计小结 h'};spv  
audit team                                         审计小组 p&x!m}!  
audit test                                    审计测试 J<+f7L  
audit trail                                          审计轨迹 xSd&xwP  
audit work                                        审计工作 k9OGnCW\  
audit working paper                                 审计工作底稿 2b"Dk
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audited financial statement                        审计会计报表，已审计财务报表 cQuL9Xo  
Auditing Guidelines (the～)                      审计规范指南 " (O3B  
auditing standards                             审计准则 @L~erg>8=  
audit-oriented working paper                          (审计)业务类工作底稿 'nGUm
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authorisation                                     授权 ~a[/l  
authorisation of transaction                       交易的授权 2[Lv_<i|  
availability                                         可获得性 ;veD?|  
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balance                                      余额；差额；平衡 ZHN'j]?  
balance sheet                                    资产负债表 dt:$:,"   
bank                                                 银行 0y,w\'j  
bank account                                    银行账户，银行户头 .!KsF h,pK  
bank statement                                 银行对账单 P9'` 2c  
barter transaction                              易货交易，以物换物交易 7~QI4'e  
basis of audit                                    审计依据 3~tu\TH6d  
basis of preparation                                (会计报表的)编制基础 <^Vj1
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book of account                               账目，账簿 Znb7OF^#"  
borrowing                                         借款，贷款，借债 0=3)`v{S@  
branch                                              分支，分支机构，分店 !2.BLJE>  
brought forward                                (账户余额等的)承上年，承上期，承上页 "}qs+  
budget                                              预算 1J"9Y81  
building                                      建筑物；大楼 v.Q#<@B^:  
business conditions                                  业务情况，经营情况 RYEZ'<  
business licence                               (企业等的)营业执照 \alV #>J5  
business relation                                业务关系 8!Wh`n<  
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