[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 BC|=-^(  
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审计词汇英汉对照 X;[$yW9hE  
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ability to continue as a going concern               持续经营能力 #6w\r&R6  
acceptability                                     可接受性，可接受程度 [1Cs  
acceptable level of detection risk                     检查风险的可接受水平 !$}:4}56F  
acceptance of engagement                       接受委托 -%R3YU3  
accepting the engagement for the first time              首次接受委托 1>5l(zK!9  
access to asset                                         对资产的接触 fGK=lT$  
according to                                     根据，依据，依照 #m %ZW3  
account balance                                账户余额 ~MuD`a7#G  
account for                                       对……进行会计处理，核算；解释 `[.b>ztqgJ  
accounting                                        会计，会计学 6k569c{7  
accounting advisory serve                        会计咨询服务 -B+Pl*  
accounting firm                                 会计师事务所 \53(D7+  
accounting information                      会计信息，会计资料 9@'^}c#  
accounting period                             会计期间 2VB|a;Mo  
accounting policies                                   会计政策 ANqWY&f  
accounting professional bodies                 会计职业组织，会计职业团体 ST'eJ5P7!5  
accounting records                                   会计记录 6MsVV_/  
accounting responsibility                           会计责任 .K I6<k/  
accounting service                             会计服务 'E _M,Y  
accounting standards                                会计准则 #kho[`9  
Accounting Standards for Business Enterprises       企业会计准则 H]i.\ 2z  
accounting system                             会计系统 2L\}
 
accounting treatment                                会计处理  Xaz`L  
accuracy                                    准确性，精确性 Kyn[4Bu!?  
additional audit procedures                      追加审计程序 a| w.G "W  
addressee                                         收件人，收信人 TU-aL  
Administration of State-owned Assets  (the～)     国有资产管理局 BC*)@=
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administrative laws and regulations                 行政法规 H rMH  
adverse impact                                 不利影响，负面影响 R;XG2  
adverse opinion                                反对意见 0#$<2   
advisory group                                  咨询组，顾问组 'aj97b;lpG  
agency fee                                        代理费，代理费用 k 5~#_D>  
aggregate                                          总计，合计为…… i-kj6N5  
alternation of document and record                 变造文件和记录 3mmp5 d  
alternative audit procedures                      替代审计程序，备选审计程序 idG}p+(;  
amend                                              修改，修订 nYA@t=t0  
amortisation                                      摊销 ,Z_aZD4  
analytical capacity                             分析能力 P|0dZHpT  
analytical procedures                               分析性程序 - >H4!FS  
annual financial statements                        年度会计报表，年度财务报表 c;RL<83:  
appendix                                          附录，附表 Z{Si`GA  
applicable                                         适用的 Ln&'5D#  
applicable laws and regulations                 适用的法规 whoM$  &  
application systems                                  应用系统 =I(F(AE  
apply consistently                              一贯地执行，一贯地实施 )iKV" jsC  
appropriate                                       适当的，合适的； r2t|,%%N7  
征用，挪用 ]H%SGQPn  
appropriate authorization                          适当的授权 moop.}O<  
appropriateness of audit evidence                    审计证据的适当性 @ OSSqH  
approval                                    批准，核准
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assertion                                    (会计报表上的)认定；确认 sN"JVJXi  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 G6*P]<  
asset                                                 资产，财产 !L|}/u3v  
asset restructuring                             资产重组 7,^.h<@K  
assignment of duties                                 职责的划分 }3%L3v&  
assistant                                     助理，助理人员 bi:TX<K+  
associated company                                 联属公司，联营公司 F\K&$
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association                                        联合，结合；协会，社团 V?yTJJ21X  
assumption                                       假设，假定 xAZ-_}'tW  
at a given date                                         在某一特定时日 f!H~BMA+a  
attestation                                         鉴证，公证 t9C.|6X  
attestation service                             鉴证服务 J>o%6D  
audit adjustment                                审计调整 f3[/zcm;  
audit areas                                        审计领域 [5"F=tT7WP  
audit conclusion                                审计结论 .m;5s45O{  
audit effectiveness                             审计效果 Q;h6F{i  
audit efficiency                                  审计效率 }{oZdO  
audit engagement letter                      审计业务约定书 YA?46[:  
audit evidence                                          审计证据 ktEdbALK  
audit fee                                    审计费 <SPT2NyX  
audit files                                          审计档案 D#8uj=/%  
audit findings                                     审计中发现的事项 CO<P$al  
audit implementation stage                        审计实施阶段 hxT{!g  
audit mark                                        审计标识 h<1p
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audit materiality                                 审计重要性 EFk9G2@_  
audit method                                     审计方法 _MmSi4]yd  
audit objective                                         审计目标，审计目的 sMZ90Q$  
audit of financial statements                      会计报表审计，财务报表审计 Z<Rhn  
audit opinion                                     审计意见 9ZYT#h  
audit period                                      被审计期间，被审计年度 <3SO1@
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audit plan                                          审计计划 ]-2Q0wTj  
audit planning                                    编制审计计划，制定审计计划，审计计划 $XZC8L#  
audit planning stage                                  审计计划阶段 -zSkon2Y^  
audit procedure                                审计程序 w4<n=k  
audit programme                               审计程序表，具体审计计划 $~h\`vF&  
audit report                                       审计报告 P {0iEA|k  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 o`{@': %D`  
audit report with a qualified opinion                 有保留意见的审计报告 SNUq  
audit report with an adverse opinion                否定意见的审计报告 N -z  
audit report with dual dates                      双重日期审计报告 }w|a^=HAp  
audit reporting stage                                 审计报告阶段 t ;-U   
audit responsibility                                   审计责任 @OB7TI_/
 
audit results                                      审计结果 l5/!0]/  
audit risk                                          审计风险 Mhwuh`v%  
audit sampling                                          审计抽样 x("V+y*  
audit sampling techniques                         审计抽样方法，审计抽样技术 S^zt>  
audit strategies                                  审计策略 ?TLzOYJp  
audit summary                                         审计总结，审计小结 z m{U.Q  
audit team                                         审计小组 ?c6`p3p3L  
audit test                                    审计测试 U;
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audit trail                                          审计轨迹 tDj/!L`  
audit work                                        审计工作 !zW22M  
audit working paper                                 审计工作底稿 yh'P17N|q  
audited financial statement                        审计会计报表，已审计财务报表 r9vO(m~  
Auditing Guidelines (the～)                      审计规范指南 7`pK=E}+  
auditing standards                             审计准则 ~\yk{1S  
audit-oriented working paper                          (审计)业务类工作底稿 kp=wz0#  
authorisation                                     授权 ^77Q4"{W  
authorisation of transaction                       交易的授权 Z'cL"n\9R]  
availability                                         可获得性 i2yE-sgF  
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balance                                      余额；差额；平衡 ?E6C|A$I  
balance sheet                                    资产负债表 0)0,&@])7  
bank                                                 银行 VX+:C(m~  
bank account                                    银行账户，银行户头 7,IH7l|G  
bank statement                                 银行对账单 "
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barter transaction                              易货交易，以物换物交易 huT
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basis of audit                                    审计依据 hVl^vw7o  
basis of preparation                                (会计报表的)编制基础 JO=kfWW  
book of account                               账目，账簿 #[ TOe  
borrowing                                         借款，贷款，借债 T[\?fSP  
branch                                              分支，分支机构，分店 {+N7o7  
brought forward                                (账户余额等的)承上年，承上期，承上页 g54b}vzm  
budget                                              预算 p OO4fc  
building                                      建筑物；大楼 NN"!kuM  
business conditions                                  业务情况，经营情况 6xT"j)h  
business licence                               (企业等的)营业执照 TJ`Jqnh  
business relation                                业务关系 #k/N
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