[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 1w*DU
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审计词汇英汉对照 qn=~4rg]R  
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ability to continue as a going concern               持续经营能力 M@%$9N)gd  
acceptability                                     可接受性，可接受程度 Gpv9~&  
acceptable level of detection risk                     检查风险的可接受水平 S&N[@G  
acceptance of engagement                       接受委托 I Wc?E  
accepting the engagement for the first time              首次接受委托 ^FJ.C|l(  
access to asset                                         对资产的接触 Us kz~~}G  
according to                                     根据，依据，依照 zI1-l9 o  
account balance                                账户余额 D_VAtz  
account for                                       对……进行会计处理，核算；解释 %+0 7>/  
accounting                                        会计，会计学 c G{>[
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accounting advisory serve                        会计咨询服务 fg}&=r  
accounting firm                                 会计师事务所 ` 9 iB`<  
accounting information                      会计信息，会计资料 ] /w:5o#  
accounting period                             会计期间 b8o}bm{s  
accounting policies                                   会计政策 OZ2YflT  
accounting professional bodies                 会计职业组织，会计职业团体 *%6NuZ  
accounting records                                   会计记录 vOMmsU F  
accounting responsibility                           会计责任 $=) i{kGS@  
accounting service                             会计服务 oVDqX=G  
accounting standards                                会计准则 A 9\]y%!  
Accounting Standards for Business Enterprises       企业会计准则 *|97 g*G(  
accounting system                             会计系统 0{0BL@H  
accounting treatment                                会计处理 Y367Jr@^N  
accuracy                                    准确性，精确性 H! IL5@@K  
additional audit procedures                      追加审计程序 GBMCw   
addressee                                         收件人，收信人 -`knSR  
Administration of State-owned Assets  (the～)     国有资产管理局 5ctH=t0  
administrative laws and regulations                 行政法规 $d:>(_p=A  
adverse impact                                 不利影响，负面影响 )3 C~kmN7  
adverse opinion                                反对意见 UTT7a"  
advisory group                                  咨询组，顾问组 6<E4?<O%  
agency fee                                        代理费，代理费用 35>VCjCw0  
aggregate                                          总计，合计为…… [ QHSCF5  
alternation of document and record                 变造文件和记录 AiMD"7 )c  
alternative audit procedures                      替代审计程序，备选审计程序 X"'c2gaa_  
amend                                              修改，修订 7=Vs1TVc  
amortisation                                      摊销 o'uv5asdb  
analytical capacity                             分析能力 k#*tf:
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analytical procedures                               分析性程序 ^# :F8D  
annual financial statements                        年度会计报表，年度财务报表 +*Um:}&  
appendix                                          附录，附表 Gn+3OI"  
applicable                                         适用的 UM ?{ba9  
applicable laws and regulations                 适用的法规 8Df(|>mK  
application systems                                  应用系统 #a :W  
apply consistently                              一贯地执行，一贯地实施 1lA
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appropriate                                       适当的，合适的； /<J&ZoeJB  
征用，挪用 iPnu *29  
appropriate authorization                          适当的授权 <|,0%bq)|  
appropriateness of audit evidence                    审计证据的适当性 7soiy A  
approval                                    批准，核准 \(m_3 H  
assertion                                    (会计报表上的)认定；确认 <[N"W82p  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 2`|1 !x  
asset                                                 资产，财产 Y%1J[W  
asset restructuring                             资产重组 Cq-d,  
assignment of duties                                 职责的划分 )qi/>GR,  
assistant                                     助理，助理人员 g( 9\r  
associated company                                 联属公司，联营公司 OB-2xmZW  
association                                        联合，结合；协会，社团 ,VtrQb)Yf  
assumption                                       假设，假定 DBUhqRfl  
at a given date                                         在某一特定时日 qT U(]O1  
attestation                                         鉴证，公证 2d%j6D  
attestation service                             鉴证服务 lz=DP:/&  
audit adjustment                                审计调整 @I`X{oAA  
audit areas                                        审计领域 A>S Xc%K  
audit conclusion                                审计结论 UD0via  
audit effectiveness                             审计效果 zP[_ccW@  
audit efficiency                                  审计效率 iymOq9  
audit engagement letter                      审计业务约定书 "ZuhN(-`  
audit evidence                                          审计证据 E="FE.%A  
audit fee                                    审计费 1Tn0$+$.4  
audit files                                          审计档案 t6zc$0-j"  
audit findings                                     审计中发现的事项 *)PCPYB^  
audit implementation stage                        审计实施阶段 C&d%S|:IR  
audit mark                                        审计标识 Cpyv@+;D  
audit materiality                                 审计重要性 yS*s[vT  
audit method                                     审计方法 LdSBNg#3  
audit objective                                         审计目标，审计目的 8|\0\Wd;vu  
audit of financial statements                      会计报表审计，财务报表审计 je 9eJUKE  
audit opinion                                     审计意见 F4=+xd >0  
audit period                                      被审计期间，被审计年度 uU&,KEH  
audit plan                                          审计计划 o_!=-AWV  
audit planning                                    编制审计计划，制定审计计划，审计计划 pv:7kgod  
audit planning stage                                  审计计划阶段 j\,HquTR  
audit procedure                                审计程序 a{?`yO/ 2  
audit programme                               审计程序表，具体审计计划 0zSRk]i.f  
audit report                                       审计报告 
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audit report with a disclaimer of opinion           拒绝表示意见审计报告 @@
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audit report with a qualified opinion                 有保留意见的审计报告 ,34|_  
audit report with an adverse opinion                否定意见的审计报告 tcovMn'  
audit report with dual dates                      双重日期审计报告 6##}zfl  
audit reporting stage                                 审计报告阶段 u!&w"t61Nd  
audit responsibility                                   审计责任 D)yCuw{M:  
audit results                                      审计结果 P>*g'OK^!G  
audit risk                                          审计风险 994  
audit sampling                                          审计抽样 uxbDRlOS  
audit sampling techniques                         审计抽样方法，审计抽样技术 ^qs{Cf$  
audit strategies                                  审计策略 Bl)znJ^
 
audit summary                                         审计总结，审计小结 t}Z*2=DO  
audit team                                         审计小组 kh11Y1Q0d  
audit test                                    审计测试 6]GEn= t  
audit trail                                          审计轨迹 ER z@o_  
audit work                                        审计工作 `5y+3v~"  
audit working paper                                 审计工作底稿 Lk%u(duU^  
audited financial statement                        审计会计报表，已审计财务报表 <NIg`B@'s  
Auditing Guidelines (the～)                      审计规范指南 8 *Fr=+KN  
auditing standards                             审计准则  (
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audit-oriented working paper                          (审计)业务类工作底稿 %?o@YwBo^E  
authorisation                                     授权 F vJJpPS  
authorisation of transaction                       交易的授权 uO4kCK<7C  
availability                                         可获得性 1 \#n{a3  
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balance                                      余额；差额；平衡 C'iJFfgR  
balance sheet                                    资产负债表 f87>ul!*  
bank                                                 银行 .JR"|;M}  
bank account                                    银行账户，银行户头 D.e4S6\&  
bank statement                                 银行对账单 ?;\xeFy!  
barter transaction                              易货交易，以物换物交易 0YMmWxV  
basis of audit                                    审计依据 n+5X*~D  
basis of preparation                                (会计报表的)编制基础 /0w?"2-  
book of account                               账目，账簿 ^bV Y&iXNu  
borrowing                                         借款，贷款，借债 ##%R|P3  
branch                                              分支，分支机构，分店 1[QH68  
brought forward                                (账户余额等的)承上年，承上期，承上页 \ 2Jr(?U  
budget                                              预算 lX)RG*FlTC  
building                                      建筑物；大楼 ya+eGD@N':  
business conditions                                  业务情况，经营情况 %h "+J  
business licence                               (企业等的)营业执照 In-W,   
business relation                                业务关系 T<p,KqH  
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