[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 p(v.sP4w  
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审计词汇英汉对照 4x:fOhtP  
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ability to continue as a going concern               持续经营能力 A 9u9d\  
acceptability                                     可接受性，可接受程度 UZyo:*yB  
acceptable level of detection risk                     检查风险的可接受水平 ] '"$qm:  
acceptance of engagement                       接受委托 # RtrHm  
accepting the engagement for the first time              首次接受委托 \t}!Dr+yN  
access to asset                                         对资产的接触 Z'\_YbB  
according to                                     根据，依据，依照 <_D+'[  
account balance                                账户余额 $+tkBM  
account for                                       对……进行会计处理，核算；解释 0j*8|{|  
accounting                                        会计，会计学 
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accounting advisory serve                        会计咨询服务 ZY83,:<  
accounting firm                                 会计师事务所 |')Z;  
accounting information                      会计信息，会计资料 9N9;EY-U  
accounting period                             会计期间 t({:TQ  
accounting policies                                   会计政策 ?xy~N?N  
accounting professional bodies                 会计职业组织，会计职业团体 q|S }5  
accounting records                                   会计记录 G,J$lTX  
accounting responsibility                           会计责任 B$fL);l-  
accounting service                             会计服务 $ ED<:[3N  
accounting standards                                会计准则 WKN\*N<  
Accounting Standards for Business Enterprises       企业会计准则 6%)dsTAB  
accounting system                             会计系统 5@i/4%S  
accounting treatment                                会计处理 u|+O%s TQ  
accuracy                                    准确性，精确性 E0GpoG5C  
additional audit procedures                      追加审计程序 .7oz  
addressee                                         收件人，收信人 xC|7"N^/  
Administration of State-owned Assets  (the～)     国有资产管理局 < h(tW  
administrative laws and regulations                 行政法规 ,9=a(j"  
adverse impact                                 不利影响，负面影响 'E6)6N  
adverse opinion                                反对意见 E}~GXG  
advisory group                                  咨询组，顾问组 NO'-HKHj  
agency fee                                        代理费，代理费用 'peFT[1>(  
aggregate                                          总计，合计为…… 8}4V
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alternation of document and record                 变造文件和记录 90Q}9T\  
alternative audit procedures                      替代审计程序，备选审计程序 ^!=+$@<  
amend                                              修改，修订 v-OaH81&R  
amortisation                                      摊销 a6[bF  
analytical capacity                             分析能力 cBU>/ zIp  
analytical procedures                               分析性程序 iMF:~H-Yq#  
annual financial statements                        年度会计报表，年度财务报表 d<xBI,g
  
appendix                                          附录，附表 gQ&FO~cr  
applicable                                         适用的 0n
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applicable laws and regulations                 适用的法规 hMdsR,Iq   
application systems                                  应用系统 r6"t`M  
apply consistently                              一贯地执行，一贯地实施 A!SHt7ysJ  
appropriate                                       适当的，合适的； !uHX2B+~  
征用，挪用 )abo5   
appropriate authorization                          适当的授权 B+,Z 3*  
appropriateness of audit evidence                    审计证据的适当性 ?!b}Ir<1j
 
approval                                    批准，核准 Wa , #  
assertion                                    (会计报表上的)认定；确认 !YCYmxw#  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 LvB-%@n  
asset                                                 资产，财产 hV_0f_Og  
asset restructuring                             资产重组 iGM-#{5  
assignment of duties                                 职责的划分 evq*&.6\  
assistant                                     助理，助理人员 {~VgXkjsC  
associated company                                 联属公司，联营公司 {R\"x|  
association                                        联合，结合；协会，社团 #k*e>d$  
assumption                                       假设，假定 5ZUqCl(PX)  
at a given date                                         在某一特定时日 VDBP]LRF  
attestation                                         鉴证，公证 iN<Tn8-YH6  
attestation service                             鉴证服务 dYW19$W n  
audit adjustment                                审计调整 n hS=t8H  
audit areas                                        审计领域 VcA87*pel  
audit conclusion                                审计结论 a,! c6'QE  
audit effectiveness                             审计效果 g?)9zJ9  
audit efficiency                                  审计效率 Jva&"}Cb  
audit engagement letter                      审计业务约定书 L=?Yc*vg  
audit evidence                                          审计证据 0Kq\ oMn  
audit fee                                    审计费 qa2QS._m  
audit files                                          审计档案 *o`bBdZ  
audit findings                                     审计中发现的事项 .(ki(8Z N  
audit implementation stage                        审计实施阶段 x%5n &B  
audit mark                                        审计标识 Z#%4QIz?  
audit materiality                                 审计重要性 _=}Efy7  
audit method                                     审计方法 /(5SJ(a  
audit objective                                         审计目标，审计目的 >}Za)  
audit of financial statements                      会计报表审计，财务报表审计 C([TolZ  
audit opinion                                     审计意见 )lE]DG!  
audit period                                      被审计期间，被审计年度 bR(rZu5  
audit plan                                          审计计划 5e6f)[}  
audit planning                                    编制审计计划，制定审计计划，审计计划 9H`Q |7g(5  
audit planning stage                                  审计计划阶段 fMy7pXa_  
audit procedure                                审计程序 KYZ/b8C  
audit programme                               审计程序表，具体审计计划 5F18/:\n  
audit report                                       审计报告 !D!Q]M5oU  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 "o+< \B~  
audit report with a qualified opinion                 有保留意见的审计报告 >iDV
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audit report with an adverse opinion                否定意见的审计报告 XnV*MWv  
audit report with dual dates                      双重日期审计报告 @/g%l1$`  
audit reporting stage                                 审计报告阶段 Lp.,:z7  
audit responsibility                                   审计责任 g kT`C
  
audit results                                      审计结果 'D;v>r  
audit risk                                          审计风险 W c{<DE?J  
audit sampling                                          审计抽样 ]%!:'#  
audit sampling techniques                         审计抽样方法，审计抽样技术 !"Jne'f  
audit strategies                                  审计策略 oqc89DEbJ  
audit summary                                         审计总结，审计小结 (Z fY/  
audit team                                         审计小组 Usx8 U  
audit test                                    审计测试 /PafIq  
audit trail                                          审计轨迹 4$oN
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audit work                                        审计工作 S-NKT(H)c  
audit working paper                                 审计工作底稿 v[E*K@6f  
audited financial statement                        审计会计报表，已审计财务报表 iimTr_TEt  
Auditing Guidelines (the～)                      审计规范指南 KmG*`Es  
auditing standards                             审计准则 SxI='z_S.f  
audit-oriented working paper                          (审计)业务类工作底稿 J ^m#984  
authorisation                                     授权 g 4G&  
authorisation of transaction                       交易的授权 0z1m!tr  
availability                                         可获得性 Z]V^s8>  
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balance                                      余额；差额；平衡 UzTFT:\  
balance sheet                                    资产负债表 G:7HL5u  
bank                                                 银行 aAhXHsZ|26  
bank account                                    银行账户，银行户头 >x]b"@Hkw  
bank statement                                 银行对账单 % put=I  
barter transaction                              易货交易，以物换物交易 Z?ZiK1) K  
basis of audit                                    审计依据 XHKiz2Pc1  
basis of preparation                                (会计报表的)编制基础 @ qy n[C  
book of account                               账目，账簿 ,@!io  
borrowing                                         借款，贷款，借债 !W4A9Th  
branch                                              分支，分支机构，分店 c5C 2xE}T  
brought forward                                (账户余额等的)承上年，承上期，承上页 |Ii[WfFA|J  
budget                                              预算 j}t"M|`  
building                                      建筑物；大楼 AqnDsr!  
business conditions                                  业务情况，经营情况 ]/g&y
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business licence                               (企业等的)营业执照 lQ(I/[qVd  
business relation                                业务关系 ?-C=_eZJ  
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