[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 ?`?)QE8  
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审计词汇英汉对照 x7Yu I  
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ability to continue as a going concern               持续经营能力 a^I\ /&aw'  
acceptability                                     可接受性，可接受程度 #"G]ke1l$  
acceptable level of detection risk                     检查风险的可接受水平 e~=;c  
acceptance of engagement                       接受委托 LU!a'H'Q  
accepting the engagement for the first time              首次接受委托 gDpVeBd[  
access to asset                                         对资产的接触 EFM5,gB.m  
according to                                     根据，依据，依照 T{-CkHf 9Q  
account balance                                账户余额 te-jfmu2  
account for                                       对……进行会计处理，核算；解释 \| 8  
accounting                                        会计，会计学 .[I
Cx  
accounting advisory serve                        会计咨询服务 Hquc o  
accounting firm                                 会计师事务所 Hx?;fl'G%  
accounting information                      会计信息，会计资料 cQ R]le%(  
accounting period                             会计期间 s;ls qQk  
accounting policies                                   会计政策 :74y!  
accounting professional bodies                 会计职业组织，会计职业团体 T4Pgbop  
accounting records                                   会计记录 VY7[)  
accounting responsibility                           会计责任 ~qTx|",  
accounting service                             会计服务 [1Qo#w1  
accounting standards                                会计准则 ;,%fE2c  
Accounting Standards for Business Enterprises       企业会计准则 -&zZtDd F  
accounting system                             会计系统 t-tg-<  
accounting treatment                                会计处理 g}1B;zGf  
accuracy                                    准确性，精确性 52Z2]T c,  
additional audit procedures                      追加审计程序 h-`?{k&e  
addressee                                         收件人，收信人 $w`xvX  
Administration of State-owned Assets  (the～)     国有资产管理局 \kL3.W_  
administrative laws and regulations                 行政法规 %rL.|q9
 
adverse impact                                 不利影响，负面影响 O`IQ(,yef  
adverse opinion                                反对意见 [Kg+^N%+  
advisory group                                  咨询组，顾问组 > PRFWO  
agency fee                                        代理费，代理费用 q$d>(vbq  
aggregate                                          总计，合计为…… EIP/V  
alternation of document and record                 变造文件和记录 _$E6P^AQ  
alternative audit procedures                      替代审计程序，备选审计程序 ?Jm^<  
amend                                              修改，修订 cKca;SNql1  
amortisation                                      摊销 #4<SAgq  
analytical capacity                             分析能力 {#vgtgBB  
analytical procedures                               分析性程序 gV's=c
Q  
annual financial statements                        年度会计报表，年度财务报表  ~d.Y& b  
appendix                                          附录，附表 C2kPMB=Xo  
applicable                                         适用的 S6D KREO  
applicable laws and regulations                 适用的法规 Xx~Bp+  
application systems                                  应用系统 I3L<[-ZE  
apply consistently                              一贯地执行，一贯地实施 lgL%u K)  
appropriate                                       适当的，合适的； N)X3XTY  
征用，挪用 Woym/[i  
appropriate authorization                          适当的授权 Q~ w|#  
appropriateness of audit evidence                    审计证据的适当性 Vx u0F]%  
approval                                    批准，核准 rpha!h>w1%  
assertion                                    (会计报表上的)认定；确认 +5*95-;0  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 dFB]~QEK  
asset                                                 资产，财产 (mpNcOY<D  
asset restructuring                             资产重组 "%w u2%i  
assignment of duties                                 职责的划分 By!o3}~g  
assistant                                     助理，助理人员 VscE^'+  
associated company                                 联属公司，联营公司 F@KGj|  
association                                        联合，结合；协会，社团 ""G'rN_=Bi  
assumption                                       假设，假定 %J?xRv!  
at a given date                                         在某一特定时日 kVMg 1I@  
attestation                                         鉴证，公证 QZ  
attestation service                             鉴证服务 77f9(~ZnT  
audit adjustment                                审计调整 %5n_ p^xp  
audit areas                                        审计领域 E{`fF8]K  
audit conclusion                                审计结论 IOmfF[  
audit effectiveness                             审计效果 +I|vzz`ZVr  
audit efficiency                                  审计效率 b]#AI qt  
audit engagement letter                      审计业务约定书 tS=(}2Q  
audit evidence                                          审计证据 ea 'D td  
audit fee                                    审计费 ! l8PDjAE  
audit files                                          审计档案 FvjPdN/L?R  
audit findings                                     审计中发现的事项 1>h]{%I  
audit implementation stage                        审计实施阶段 (hbyEQhF  
audit mark                                        审计标识 #)O65GI  
audit materiality                                 审计重要性 S4z;7z(8+  
audit method                                     审计方法 `Ggbi4),  
audit objective                                         审计目标，审计目的 +=</&Tm  
audit of financial statements                      会计报表审计，财务报表审计 hRhe& ,v  
audit opinion                                     审计意见 $'M!HJxb  
audit period                                      被审计期间，被审计年度 htF] W|z  
audit plan                                          审计计划 '\iCP1>+S  
audit planning                                    编制审计计划，制定审计计划，审计计划 ?Z/ V~,  
audit planning stage                                  审计计划阶段 Kn1a>fLaJ_  
audit procedure                                审计程序 W^l-Y%a/o  
audit programme                               审计程序表，具体审计计划 1oGw4kD^x  
audit report                                       审计报告 OQJ6e:BGt  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 ukyZes8o K  
audit report with a qualified opinion                 有保留意见的审计报告 2c*GuF9(0  
audit report with an adverse opinion                否定意见的审计报告 8&slu{M- t  
audit report with dual dates                      双重日期审计报告 &V/MmmT  
audit reporting stage                                 审计报告阶段 UZ+<\+q3^  
audit responsibility                                   审计责任 2P0*NQ  
audit results                                      审计结果 #@Jq~$N|  
audit risk                                          审计风险 uKHxe~  
audit sampling                                          审计抽样  r;N|)  
audit sampling techniques                         审计抽样方法，审计抽样技术 (f"4,b^]  
audit strategies                                  审计策略 `b$.%S8uj=  
audit summary                                         审计总结，审计小结 L4nYXW0y  
audit team                                         审计小组 T_4/C2  
audit test                                    审计测试 wnC81$1l~  
audit trail                                          审计轨迹 *$g-:ILRuZ  
audit work                                        审计工作 4 ^:=xL  
audit working paper                                 审计工作底稿 C~/a-  
audited financial statement                        审计会计报表，已审计财务报表 v.qrz"98-  
Auditing Guidelines (the～)                      审计规范指南 vEJbA  
auditing standards                             审计准则 Qvhl4-XjZa  
audit-oriented working paper                          (审计)业务类工作底稿 4Fr  
authorisation                                     授权 / j.9$H'y  
authorisation of transaction                       交易的授权 Q^")jPd  
availability                                         可获得性 S)@j6(HC4  
B C,4e"yynb  
balance                                      余额；差额；平衡 3^yK!-Wp(  
balance sheet                                    资产负债表 =dN@Sa/  
bank                                                 银行 S?2
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bank account                                    银行账户，银行户头 6Z"X}L,*  
bank statement                                 银行对账单 ,z=LY5_z)  
barter transaction                              易货交易，以物换物交易 _H@DLhH|=  
basis of audit                                    审计依据 l*G[!u  
basis of preparation                                (会计报表的)编制基础 'm$L Ij?@  
book of account                               账目，账簿 X"eYK/7  
borrowing                                         借款，贷款，借债
9hyn`u.  
branch                                              分支，分支机构，分店 Ig{0Z">  
brought forward                                (账户余额等的)承上年，承上期，承上页 h/Y'<:  
budget                                              预算 G18b$z  
building                                      建筑物；大楼 1?l1:}^L  
business conditions                                  业务情况，经营情况 K{+2G&i  
business licence                               (企业等的)营业执照 !j-Z Lq:;  
business relation                                业务关系 ?}Y]|c^W  
k+*u/neh  

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