[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 T $>&[f$6  
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审计词汇英汉对照 h+g_rvIG*  
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ability to continue as a going concern               持续经营能力 Bu~]ey1  
acceptability                                     可接受性，可接受程度  2lH&  
acceptable level of detection risk                     检查风险的可接受水平 HdUQCugxx:  
acceptance of engagement                       接受委托 gwuI-d^  
accepting the engagement for the first time              首次接受委托 _)3|f<E_t)  
access to asset                                         对资产的接触 pP&7rRhw  
according to                                     根据，依据，依照 6 $4[gcL'  
account balance                                账户余额 Hw}Xbp[y  
account for                                       对……进行会计处理，核算；解释 ;PF<y9M  
accounting                                        会计，会计学 )l C)@H}  
accounting advisory serve                        会计咨询服务 %S960  
accounting firm                                 会计师事务所 P^~yzI  
accounting information                      会计信息，会计资料 _^Ubs>d=*  
accounting period                             会计期间 *5C7d*'  
accounting policies                                   会计政策 S6Q  
accounting professional bodies                 会计职业组织，会计职业团体 p_gm3Q  
accounting records                                   会计记录 24 'J  
accounting responsibility                           会计责任 6,8h]?u.  
accounting service                             会计服务 ~D j8z+^  
accounting standards                                会计准则 PbJ(:`u  
Accounting Standards for Business Enterprises       企业会计准则 |.: 
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accounting system                             会计系统 = SMXDaH  
accounting treatment                                会计处理 y@S$^jk.  
accuracy                                    准确性，精确性 S%;O+eFY
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additional audit procedures                      追加审计程序 V(I8=rVH  
addressee                                         收件人，收信人 f64 3#1  
Administration of State-owned Assets  (the～)     国有资产管理局 >C>.\  
administrative laws and regulations                 行政法规 NZ:,ph  
adverse impact                                 不利影响，负面影响 =7=]{Cx[  
adverse opinion                                反对意见 Uiw2oi&_  
advisory group                                  咨询组，顾问组 K<3A1'_  
agency fee                                        代理费，代理费用 G5BfN U  
aggregate                                          总计，合计为…… :D5R
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alternation of document and record                 变造文件和记录 hR?{3d# x2  
alternative audit procedures                      替代审计程序，备选审计程序 <`=j^LU  
amend                                              修改，修订 `KoV_2|  
amortisation                                      摊销 zFfr .g;L  
analytical capacity                             分析能力 gD@){Ip  
analytical procedures                               分析性程序 cA?W7D  
annual financial statements                        年度会计报表，年度财务报表 lfow1WRF  
appendix                                          附录，附表 y'.p&QH'`  
applicable                                         适用的 Woym/[i  
applicable laws and regulations                 适用的法规 |tH4:%Q'  
application systems                                  应用系统 UcHJR"M~c  
apply consistently                              一贯地执行，一贯地实施 Vx u0F]%  
appropriate                                       适当的，合适的； 6Pl<'3&  
征用，挪用 y'q$|  
appropriate authorization                          适当的授权 \';gvr|  
appropriateness of audit evidence                    审计证据的适当性 9s q  
approval                                    批准，核准 E<Y$>uKA  
assertion                                    (会计报表上的)认定；确认 eF$x1|  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 D#C~pdp  
asset                                                 资产，财产 b{&)6M)zo  
asset restructuring                             资产重组 Rr]Hy^w  
assignment of duties                                 职责的划分 By!o3}~g  
assistant                                     助理，助理人员 }j)e6>K])  
associated company                                 联属公司，联营公司 )qw&%sO +  
association                                        联合，结合；协会，社团 Ynj,pl  
assumption                                       假设，假定 lTgjq:mn  
at a given date                                         在某一特定时日 ""G'rN_=Bi  
attestation                                         鉴证，公证 -uG+BraI  
attestation service                             鉴证服务 6<QQ@5_  
audit adjustment                                审计调整 x|Bf-kc[#Q  
audit areas                                        审计领域 QA `sx
 
audit conclusion                                审计结论 )Nw8O{\  
audit effectiveness                             审计效果 *L^,|   
audit efficiency                                  审计效率 .*Y
  
audit engagement letter                      审计业务约定书 %ntRG!  
audit evidence                                          审计证据 Cl7xt}I  
audit fee                                    审计费 [}=B8#Jl-C  
audit files                                          审计档案 )7Wf@@R'F  
audit findings                                     审计中发现的事项 *]) `z8Ox  
audit implementation stage                        审计实施阶段 .t
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audit mark                                        审计标识 F^;ez/Gl  
audit materiality                                 审计重要性 |u<7?)mp  
audit method                                     审计方法 R&k<AZ  
audit objective                                         审计目标，审计目的 \r+ a GB  
audit of financial statements                      会计报表审计，财务报表审计 FTUv IbT  
audit opinion                                     审计意见 g} cq K  
audit period                                      被审计期间，被审计年度 Bj;'qB
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audit plan                                          审计计划 :crW9+  
audit planning                                    编制审计计划，制定审计计划，审计计划 :DNY7TvZ  
audit planning stage                                  审计计划阶段 *.t7G  
audit procedure                                审计程序 ; 4|15S  
audit programme                               审计程序表，具体审计计划 zRr*7G  
audit report                                       审计报告 ]2KihP8z x  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 VU3upy<  
audit report with a qualified opinion                 有保留意见的审计报告 yvB.&<]No  
audit report with an adverse opinion                否定意见的审计报告 +=</&Tm  
audit report with dual dates                      双重日期审计报告
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audit reporting stage                                 审计报告阶段 H<,gU`&R  
audit responsibility                                   审计责任 <PH#[dH  
audit results                                      审计结果 5U$0F$BBp  
audit risk                                          审计风险 +[mk<pQ  
audit sampling                                          审计抽样 m;QMQeGz  
audit sampling techniques                         审计抽样方法，审计抽样技术 2^nxoye  
audit strategies                                  审计策略 W^l-Y%a/o  
audit summary                                         审计总结，审计小结 9rf)gU3{+L  
audit team                                         审计小组 OQJ6e:BGt  
audit test                                    审计测试 %IWPM"  
audit trail                                          审计轨迹 /*
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audit work                                        审计工作 @:#eb1<S  
audit working paper                                 审计工作底稿 NC
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audited financial statement                        审计会计报表，已审计财务报表 @Jw-8Q{  
Auditing Guidelines (the～)                      审计规范指南 1mG-}  
auditing standards                             审计准则 -uf |w?  
audit-oriented working paper                          (审计)业务类工作底稿 0\P1; ak%  
authorisation                                     授权 uKHxe~  
authorisation of transaction                       交易的授权 -[.[>&`/  
availability                                         可获得性 (f"4,b^]  
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balance                                      余额；差额；平衡 U>N1Od4vTO  
balance sheet                                    资产负债表 i8]S:49  
bank                                                 银行 MQ8J<A Pf-  
bank account                                    银行账户，银行户头 ud('0r',D  
bank statement                                 银行对账单 4,DeHJjAlE  
barter transaction                              易货交易，以物换物交易 4 ^:=xL  
basis of audit                                    审计依据 ( a#BV}=  
basis of preparation                                (会计报表的)编制基础 &F~T-i>X  
book of account                               账目，账簿 K be C"mi  
borrowing                                         借款，贷款，借债 W'M*nR|xo  
branch                                              分支，分支机构，分店 T6=u P)!K  
brought forward                                (账户余额等的)承上年，承上期，承上页 N~'c_l  
budget                                              预算 N(yzk_~  
building                                      建筑物；大楼 _oeS Uzq.  
business conditions                                  业务情况，经营情况 oUlVI*~ND  
business licence                               (企业等的)营业执照 9G2FsM|,  
business relation                                业务关系 61U09s%\0  
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