[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 5LU8QHj3  
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审计词汇英汉对照 p9k'.H^:_  
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ability to continue as a going concern               持续经营能力 aMQfg51W:  
acceptability                                     可接受性，可接受程度 HV@C@wmg  
acceptable level of detection risk                     检查风险的可接受水平 BwwOaO@L  
acceptance of engagement                       接受委托 -ju& "L B  
accepting the engagement for the first time              首次接受委托 [+EmV>Y
 
access to asset                                         对资产的接触 fB+4mEG@  
according to                                     根据，依据，依照 m[6 ?v;w  
account balance                                账户余额 <eP`Lu"  
account for                                       对……进行会计处理，核算；解释 `,|"rn#S  
accounting                                        会计，会计学 "w.gP8`  
accounting advisory serve                        会计咨询服务 $d2mcwh\  
accounting firm                                 会计师事务所 - Te+{  
accounting information                      会计信息，会计资料 4SRX@/ #8*  
accounting period                             会计期间 {2Jo|z  
accounting policies                                   会计政策 ^6R?UG;6  
accounting professional bodies                 会计职业组织，会计职业团体 D+G?:mR  
accounting records                                   会计记录 %fB]N  
accounting responsibility                           会计责任 {%W'Zx  
accounting service                             会计服务 tQ=P.14>:  
accounting standards                                会计准则 CN4Q++{  
Accounting Standards for Business Enterprises       企业会计准则 X6I"&yct  
accounting system                             会计系统 c:(Xkzj  
accounting treatment                                会计处理 /<7'[x<  
accuracy                                    准确性，精确性 |P!7T.  
additional audit procedures                      追加审计程序 8,unq3  
addressee                                         收件人，收信人 3Au3>q,  
Administration of State-owned Assets  (the～)     国有资产管理局 zvjp]yTx"  
administrative laws and regulations                 行政法规 Kx,#Wg{H  
adverse impact                                 不利影响，负面影响 yf3c-p  
adverse opinion                                反对意见 7]se!k,  
advisory group                                  咨询组，顾问组 *9J>3  
agency fee                                        代理费，代理费用 .!|\Y!]^r  
aggregate                                          总计，合计为…… _p0@1 s(U  
alternation of document and record                 变造文件和记录 j4pxu
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alternative audit procedures                      替代审计程序，备选审计程序 XFJGL!wWm[  
amend                                              修改，修订 /BEE.`6yI5  
amortisation                                      摊销 LsB|}
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analytical capacity                             分析能力 <y
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analytical procedures                               分析性程序 4mYJi#e6x  
annual financial statements                        年度会计报表，年度财务报表 -\=s+n_ZP?  
appendix                                          附录，附表 g i>`  
applicable                                         适用的 fCC^hB]'  
applicable laws and regulations                 适用的法规 a`/\0~  
application systems                                  应用系统 kucH=96  
apply consistently                              一贯地执行，一贯地实施 JmlMfMpXMs  
appropriate                                       适当的，合适的； t!^ j0q  
征用，挪用 @`"UD  
appropriate authorization                          适当的授权 .8[*`%K>  
appropriateness of audit evidence                    审计证据的适当性 w)xiiO[  
approval                                    批准，核准 ]J|]IPXy  
assertion                                    (会计报表上的)认定；确认 vH14%&OcN  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 a6Zg~>vX  
asset                                                 资产，财产 \N3A2L)l  
asset restructuring                             资产重组 VY9o}J>,w  
assignment of duties                                 职责的划分  mE1m  
assistant                                     助理，助理人员 _#;UXAi  
associated company                                 联属公司，联营公司 'P'f`;'_DC  
association                                        联合，结合；协会，社团 3` ,u^ w  
assumption                                       假设，假定 4^*+G]]wZ~  
at a given date                                         在某一特定时日 6l Suzu  
attestation                                         鉴证，公证 vca]yK<u  
attestation service                             鉴证服务 ylTX  
audit adjustment                                审计调整 \tCxz(vKz  
audit areas                                        审计领域 /O`<?aP%  
audit conclusion                                审计结论 (AIgW  
audit effectiveness                             审计效果 g/3t@7*<  
audit efficiency                                  审计效率 GpwoS1#)0|  
audit engagement letter                      审计业务约定书 J_-K"T|f  
audit evidence                                          审计证据 qnO>F^itF  
audit fee                                    审计费 qS|ns'[  
audit files                                          审计档案 *WzvPl$e  
audit findings                                     审计中发现的事项 /+ yIcE(&3  
audit implementation stage                        审计实施阶段 I \Luw*:  
audit mark                                        审计标识 *OM+d$l!  
audit materiality                                 审计重要性 Q}zd!*  
audit method                                     审计方法 ^uCZO  
audit objective                                         审计目标，审计目的 H@|h Nn$@  
audit of financial statements                      会计报表审计，财务报表审计 AQ)DiH  
audit opinion                                     审计意见 b= $(`y  
audit period                                      被审计期间，被审计年度 ja2BK\"1:  
audit plan                                          审计计划 eVRPjVzQ'Q  
audit planning                                    编制审计计划，制定审计计划，审计计划 _GW,9s^A  
audit planning stage                                  审计计划阶段 H{1'OC  
audit procedure                                审计程序 !pJd^|4A]  
audit programme                               审计程序表，具体审计计划 j3t,Cx  
audit report                                       审计报告 b fj]Q  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 n[E/O}3& /  
audit report with a qualified opinion                 有保留意见的审计报告 *xV  
audit report with an adverse opinion                否定意见的审计报告 "h \ (a<  
audit report with dual dates                      双重日期审计报告 G4<M@ET  
audit reporting stage                                 审计报告阶段 ]@P!Q&V #  
audit responsibility                                   审计责任 k=&UV!J  
audit results                                      审计结果 ]yAOKmS  
audit risk                                          审计风险 HSG7jC'_  
audit sampling                                          审计抽样 /:GeXDJw  
audit sampling techniques                         审计抽样方法，审计抽样技术 A6S|pO1)3  
audit strategies                                  审计策略 ,^n5UA`PK  
audit summary                                         审计总结，审计小结 !+o`,KTYp  
audit team                                         审计小组 e8,!x9%J  
audit test                                    审计测试 jCK 0+,;  
audit trail                                          审计轨迹 LW#
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audit work                                        审计工作 !kQJ6U  
audit working paper                                 审计工作底稿 ;N?raz2mEi  
audited financial statement                        审计会计报表，已审计财务报表 'UFPQ  
Auditing Guidelines (the～)                      审计规范指南 XF Cwa  
auditing standards                             审计准则 {b,#l]v  
audit-oriented working paper                          (审计)业务类工作底稿 }trQ<*D  
authorisation                                     授权 crlCN  
authorisation of transaction                       交易的授权 =yCz!vc  
availability                                         可获得性 0 zn }l6OS  
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balance                                      余额；差额；平衡 HceZTe@  
balance sheet                                    资产负债表 "lnI@t{o  
bank                                                 银行 U UY
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bank account                                    银行账户，银行户头 \R|qXB $  
bank statement                                 银行对账单 d`sIgll&n  
barter transaction                              易货交易，以物换物交易
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basis of audit                                    审计依据 *-,jIaL;  
basis of preparation                                (会计报表的)编制基础 I7]qTS[vg  
book of account                               账目，账簿 2]'cj  
borrowing                                         借款，贷款，借债 L43]0k  
branch                                              分支，分支机构，分店 \J-}Dp\0b  
brought forward                                (账户余额等的)承上年，承上期，承上页 ,sZ)@?e  
budget                                              预算 ;=lQMKx0  
building                                      建筑物；大楼 VlFhfOR6
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business conditions                                  业务情况，经营情况 @ 3_."-
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business licence                               (企业等的)营业执照 iPK:gK3Q  
business relation                                业务关系 B!AJ*
 
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