[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 /da5"  
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审计词汇英汉对照 jS_fwuM  
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ability to continue as a going concern               持续经营能力 I.V?O}   
acceptability                                     可接受性，可接受程度 QOb+6qy:3  
acceptable level of detection risk                     检查风险的可接受水平 ?_hKhn%K9  
acceptance of engagement                       接受委托 Q7<_>)e^  
accepting the engagement for the first time              首次接受委托 wOfx7D  
access to asset                                         对资产的接触 >j&+mii  
according to                                     根据，依据，依照 EMe3Xb `  
account balance                                账户余额 =1/d>kke  
account for                                       对……进行会计处理，核算；解释 /iz{NulOz*  
accounting                                        会计，会计学 $>Y2N5  
accounting advisory serve                        会计咨询服务 gG^A
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accounting firm                                 会计师事务所 pi/Jto25z  
accounting information                      会计信息，会计资料 N*vBu`  
accounting period                             会计期间 M|HW$8V3_2  
accounting policies                                   会计政策 qM~;Q6{v  
accounting professional bodies                 会计职业组织，会计职业团体 O7]p `Xi8  
accounting records                                   会计记录 j=&]=0F  
accounting responsibility                           会计责任 ]VuB2L[D  
accounting service                             会计服务 4FWL\;6  
accounting standards                                会计准则 g>L4N.ZH_v  
Accounting Standards for Business Enterprises       企业会计准则 ;F)j,Ywi)H  
accounting system                             会计系统 G[;GP0\N  
accounting treatment                                会计处理 olHT* mr  
accuracy                                    准确性，精确性 C2l=7+X#W  
additional audit procedures                      追加审计程序 ](^$5Am  
addressee                                         收件人，收信人 PTt#Ixn,  
Administration of State-owned Assets  (the～)     国有资产管理局 :>y?B!=  
administrative laws and regulations                 行政法规 7EI5w37  
adverse impact                                 不利影响，负面影响 !xqy6%p  
adverse opinion                                反对意见 U,;a+z4\  
advisory group                                  咨询组，顾问组 F_<n8U:Y  
agency fee                                        代理费，代理费用 u ZzO$e  
aggregate                                          总计，合计为…… QQ*` tmy  
alternation of document and record                 变造文件和记录 r)4GH%+?fv  
alternative audit procedures                      替代审计程序，备选审计程序 ;7;=)/-  
amend                                              修改，修订 o7_*#5rD
 
amortisation                                      摊销 iZ^tLnc  
analytical capacity                             分析能力 D'Fj"&LK  
analytical procedures                               分析性程序 pZVT:qFF  
annual financial statements                        年度会计报表，年度财务报表 5mtsN#  
appendix                                          附录，附表 N9SC \  
applicable                                         适用的 -[h2fqu1  
applicable laws and regulations                 适用的法规 L6>;"]:f`  
application systems                                  应用系统 SC Qr/Q  
apply consistently                              一贯地执行，一贯地实施 ){D 6E9  
appropriate                                       适当的，合适的； ?h$ =]  
征用，挪用 [Dzd39aKr  
appropriate authorization                          适当的授权 &1!T@^56  
appropriateness of audit evidence                    审计证据的适当性 QsO%m  
approval                                    批准，核准 <6!;mb ;cX  
assertion                                    (会计报表上的)认定；确认 26e.H u  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 GBh$nVn$  
asset                                                 资产，财产 &d%0[Ui`  
asset restructuring                             资产重组 ,$H[DX  
assignment of duties                                 职责的划分 >e'Hz(~'/  
assistant                                     助理，助理人员 iJ-z&=dOe  
associated company                                 联属公司，联营公司 .=kXO{>  
association                                        联合，结合；协会，社团 ?3duW$`  
assumption                                       假设，假定 I`% ]1{  
at a given date                                         在某一特定时日 nq/SGo[c  
attestation                                         鉴证，公证 Xur{nk~?  
attestation service                             鉴证服务 iNlY\67sW  
audit adjustment                                审计调整 spX*e1  
audit areas                                        审计领域 6_&uYA<8pE  
audit conclusion                                审计结论 >.xgo6  
audit effectiveness                             审计效果 jmE\+yz  
audit efficiency                                  审计效率 t.s;dlx[@  
audit engagement letter                      审计业务约定书 qV7F=1k]  
audit evidence                                          审计证据 4qYT
  
audit fee                                    审计费 0gIJ&h6*f  
audit files                                          审计档案 Qm(KvL5  
audit findings                                     审计中发现的事项 i".nnAI:  
audit implementation stage                        审计实施阶段 h1_9Xp~N  
audit mark                                        审计标识 ~zd+
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audit materiality                                 审计重要性 q{c/TRp7  
audit method                                     审计方法 0#/NZ
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audit objective                                         审计目标，审计目的 *WQl#JAr  
audit of financial statements                      会计报表审计，财务报表审计 f[XsnN2  
audit opinion                                     审计意见
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audit period                                      被审计期间，被审计年度 ~43T$^<w;  
audit plan                                          审计计划 ((AsZ$[S  
audit planning                                    编制审计计划，制定审计计划，审计计划 3}F{a8iIm  
audit planning stage                                  审计计划阶段 +YX*.dW  
audit procedure                                审计程序 ;_nV*G.y#^  
audit programme                               审计程序表，具体审计计划 iVUkM3  
audit report                                       审计报告 # o;\5MOE%  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 N!Q~?/!d  
audit report with a qualified opinion                 有保留意见的审计报告 lQ{o[axT
 
audit report with an adverse opinion                否定意见的审计报告 Z'<I Is:J  
audit report with dual dates                      双重日期审计报告 |<aF)S4  
audit reporting stage                                 审计报告阶段 *a[iq`499  
audit responsibility                                   审计责任 (rT1wup  
audit results                                      审计结果 &F 3'tf?  
audit risk                                          审计风险 j@guB:0  
audit sampling                                          审计抽样 [ U`})  
audit sampling techniques                         审计抽样方法，审计抽样技术 Y+ Qm.  
audit strategies                                  审计策略 NDo>"in  
audit summary                                         审计总结，审计小结 .Bs~FIe^  
audit team                                         审计小组 vNn$dc  
audit test                                    审计测试 aSEzh78  
audit trail                                          审计轨迹 &2Q0ii#Aa  
audit work                                        审计工作 0kiV-yc   
audit working paper                                 审计工作底稿 oScKL#Hu  
audited financial statement                        审计会计报表，已审计财务报表 GEGg S&SM  
Auditing Guidelines (the～)                      审计规范指南 ?3t]9z  
auditing standards                             审计准则 kKHGcm^r  
audit-oriented working paper                          (审计)业务类工作底稿 )*m
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authorisation                                     授权 Be4n\c.  
authorisation of transaction                       交易的授权 $%Kyz\;7/  
availability                                         可获得性 LvcGh  
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balance                                      余额；差额；平衡 8j^3_lD  
balance sheet                                    资产负债表 Cu,#w3JR  
bank                                                 银行 *B0 7-  
bank account                                    银行账户，银行户头 |WUm;o4E`U  
bank statement                                 银行对账单 q)F@f /  
barter transaction                              易货交易，以物换物交易 ^;DbIo\6H  
basis of audit                                    审计依据 {{+woL'C  
basis of preparation                                (会计报表的)编制基础 T/YvCbo  
book of account                               账目，账簿 IS[&V&.n  
borrowing                                         借款，贷款，借债 VYAz0H1-_  
branch                                              分支，分支机构，分店 .CAcG"42  
brought forward                                (账户余额等的)承上年，承上期，承上页 ^1jZwP;5eW  
budget                                              预算 ]ff5MY 36  
building                                      建筑物；大楼 Dxx`<=&g  
business conditions                                  业务情况，经营情况 7eP3pg#  
business licence                               (企业等的)营业执照 0'nY
 
business relation                                业务关系 ?]Wg{\NC6  
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