[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 Emlj,c<? j  
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审计词汇英汉对照 sn"((BsO<  
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ability to continue as a going concern               持续经营能力 !Asncc G  
acceptability                                     可接受性，可接受程度 U[C>Aoze  
acceptable level of detection risk                     检查风险的可接受水平 n%E,[JT  
acceptance of engagement                       接受委托 -K|1w'E  
accepting the engagement for the first time              首次接受委托 JFv70rBe  
access to asset                                         对资产的接触 ~J \qkQ  
according to                                     根据，依据，依照 s|C[{n<_  
account balance                                账户余额 Y?^liI`#  
account for                                       对……进行会计处理，核算；解释 uFr12ZFgK  
accounting                                        会计，会计学 {-A|f  
accounting advisory serve                        会计咨询服务 CR4O#f8\  
accounting firm                                 会计师事务所 FJ_JaIby  
accounting information                      会计信息，会计资料 P2n8HFi  
accounting period                             会计期间 [?K>s>it  
accounting policies                                   会计政策 8}n<3_  
accounting professional bodies                 会计职业组织，会计职业团体 PUQ",;&y1  
accounting records                                   会计记录 FjCGD4x1N  
accounting responsibility                           会计责任 ElO|6kOBYG  
accounting service                             会计服务 }c G)$E  
accounting standards                                会计准则 ]_C"A  
Accounting Standards for Business Enterprises       企业会计准则 gIo\^ktW  
accounting system                             会计系统 N~/'EaO  
accounting treatment                                会计处理 /2
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accuracy                                    准确性，精确性 fcq8aW/z_  
additional audit procedures                      追加审计程序 .xIAep_  
addressee                                         收件人，收信人 ^ZMbJe%L  
Administration of State-owned Assets  (the～)     国有资产管理局 KV0*dB;  
administrative laws and regulations                 行政法规 _[rFnyC+0V  
adverse impact                                 不利影响，负面影响 ?]><#[?'L  
adverse opinion                                反对意见 UJO3Yn
 
advisory group                                  咨询组，顾问组 vyZ&%?{*R  
agency fee                                        代理费，代理费用 &S4*x|-C&  
aggregate                                          总计，合计为…… TcZ.5Oe6h#  
alternation of document and record                 变造文件和记录 n/KO{:  
alternative audit procedures                      替代审计程序，备选审计程序 E#
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amend                                              修改，修订 [!uzXVS3  
amortisation                                      摊销 1Uup.(  
analytical capacity                             分析能力 cWW?@_  
analytical procedures                               分析性程序 )<5k+O~  
annual financial statements                        年度会计报表，年度财务报表 q,Gymh;  
appendix                                          附录，附表 <::lfPP  
applicable                                         适用的 kQkc+sGJf  
applicable laws and regulations                 适用的法规 `W86]ut[  
application systems                                  应用系统 Pd7\Q]of  
apply consistently                              一贯地执行，一贯地实施 ^E^`"  
appropriate                                       适当的，合适的； oC`F1!SfOO  
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appropriate authorization                          适当的授权 +b 6R   
appropriateness of audit evidence                    审计证据的适当性 [9 MH"\  
approval                                    批准，核准 _ [k \S|iY  
assertion                                    (会计报表上的)认定；确认 y#Dh)~|k  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 biHacm  
asset                                                 资产，财产 & /8Tth86  
asset restructuring                             资产重组 "$(+M t^  
assignment of duties                                 职责的划分 +2`BZ}5y  
assistant                                     助理，助理人员 a&>NuMDI  
associated company                                 联属公司，联营公司 =~ Uhr6Q  
association                                        联合，结合；协会，社团 ~,/@]6S&Y  
assumption                                       假设，假定 M\{n+r-m  
at a given date                                         在某一特定时日 y#'hOSR2  
attestation                                         鉴证，公证 }{R*pmv$bN  
attestation service                             鉴证服务 uZ 6krI  
audit adjustment                                审计调整 \Th<7WbR6#  
audit areas                                        审计领域 ko9}?qs  
audit conclusion                                审计结论 k[@P526  
audit effectiveness                             审计效果 \Kf \%Q  
audit efficiency                                  审计效率 ^m z9sV  
audit engagement letter                      审计业务约定书 Et3I(X3  
audit evidence                                          审计证据 G
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audit fee                                    审计费 6x^$W ]R  
audit files                                          审计档案 l~E~!MR  
audit findings                                     审计中发现的事项 OcL7] b0  
audit implementation stage                        审计实施阶段 tA#Pc6zBuC  
audit mark                                        审计标识 ]FCP |Jz  
audit materiality                                 审计重要性 g-qXS]y7  
audit method                                     审计方法 @` KYgjjH  
audit objective                                         审计目标，审计目的 lp}S'^ y  
audit of financial statements                      会计报表审计，财务报表审计 Q]9$dr=Kk0  
audit opinion                                     审计意见 v@$N,g  
audit period                                      被审计期间，被审计年度 v@zi?D K  
audit plan                                          审计计划 529b. |  
audit planning                                    编制审计计划，制定审计计划，审计计划 -PV1x1|
 
audit planning stage                                  审计计划阶段 #I=EYl=Vvi  
audit procedure                                审计程序 \:;MFG'  
audit programme                               审计程序表，具体审计计划 z>N[veX%  
audit report                                       审计报告 s70Z&3A  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 m?(8T|i   
audit report with a qualified opinion                 有保留意见的审计报告 ^Wld6:L{I  
audit report with an adverse opinion                否定意见的审计报告 poBeEpbs  
audit report with dual dates                      双重日期审计报告 .?{no}u.  
audit reporting stage                                 审计报告阶段 (~DW_+?]'  
audit responsibility                                   审计责任 !Ubm 586!  
audit results                                      审计结果 E !!,JnU  
audit risk                                          审计风险 =muQ7l:(  
audit sampling                                          审计抽样 j !*,(  
audit sampling techniques                         审计抽样方法，审计抽样技术 ?W'z5'|  
audit strategies                                  审计策略 Um+_S@h  
audit summary                                         审计总结，审计小结 R&|.Lvmc/  
audit team                                         审计小组  w*`:v$  
audit test                                    审计测试 kk78*s {6  
audit trail                                          审计轨迹 EL~ $7 J  
audit work                                        审计工作 zyS8LZ-y9  
audit working paper                                 审计工作底稿 es7;eH*O9  
audited financial statement                        审计会计报表，已审计财务报表 _*~F1% d  
Auditing Guidelines (the～)                      审计规范指南 jZ.yt+9  
auditing standards                             审计准则 XO]^+'U}p  
audit-oriented working paper                          (审计)业务类工作底稿 _=$~l^Y[  
authorisation                                     授权 ?("O.<
 
authorisation of transaction                       交易的授权 n=!T(Hk
  
availability                                         可获得性 7 .29'  
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balance                                      余额；差额；平衡 [S'1OR$FQ\  
balance sheet                                    资产负债表 ZO/e!yju  
bank                                                 银行 v*.R<-X:  
bank account                                    银行账户，银行户头 }T[@G6#  
bank statement                                 银行对账单 eB~\~@  
barter transaction                              易货交易，以物换物交易 /MtmO$.  
basis of audit                                    审计依据 RQE]=N  
basis of preparation                                (会计报表的)编制基础 IRbyW?/Xv  
book of account                               账目，账簿 )|*Qs${tF  
borrowing                                         借款，贷款，借债 `%Fp'`ZM$8  
branch                                              分支，分支机构，分店 eC5*Q=ai,  
brought forward                                (账户余额等的)承上年，承上期，承上页 `ArUoYbB  
budget                                              预算 d.+*o  
building                                      建筑物；大楼 EA~xxKq  
business conditions                                  业务情况，经营情况 e_b,{l#  
business licence                               (企业等的)营业执照 O_;BZzT  
business relation                                业务关系 d&^b=d FDu  
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