[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 JO :m: M  
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审计词汇英汉对照 "MoV*U2s,  
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ability to continue as a going concern               持续经营能力 1 _5[5K^  
acceptability                                     可接受性，可接受程度 _JR4 PKtx  
acceptable level of detection risk                     检查风险的可接受水平 !cSD9q*  
acceptance of engagement                       接受委托 =_^g]?5i  
accepting the engagement for the first time              首次接受委托 et9 c<'  
access to asset                                         对资产的接触 D|e6$O5o  
according to                                     根据，依据，依照 X@~sIUXx9  
account balance                                账户余额 &cpRB&bf  
account for                                       对……进行会计处理，核算；解释 ?a}eRA7  
accounting                                        会计，会计学 GExG1n-  
accounting advisory serve                        会计咨询服务 p- *BB_J"  
accounting firm                                 会计师事务所 (a^F`#]  
accounting information                      会计信息，会计资料 #y>oCB`EM  
accounting period                             会计期间 Rx`0VQ  
accounting policies                                   会计政策 J,7_5V@jJ  
accounting professional bodies                 会计职业组织，会计职业团体 ;A-Ef  
accounting records                                   会计记录 k;LENB2iv  
accounting responsibility                           会计责任 ^
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accounting service                             会计服务 ]nfS vPb  
accounting standards                                会计准则 ;H:qDBH  
Accounting Standards for Business Enterprises       企业会计准则 ^+GN8LUs  
accounting system                             会计系统 zEO 9TuBO  
accounting treatment                                会计处理 gvcT_'  
accuracy                                    准确性，精确性 #e8CuS  
additional audit procedures                      追加审计程序 TS UN(_XGW  
addressee                                         收件人，收信人 kQ'G+Kw~F  
Administration of State-owned Assets  (the～)     国有资产管理局 PY>j?otD  
administrative laws and regulations                 行政法规 o,aI<5 "  
adverse impact                                 不利影响，负面影响 r5s*"z  
adverse opinion                                反对意见 >`oO(d}n[0  
advisory group                                  咨询组，顾问组 Pyyx/u+?@  
agency fee                                        代理费，代理费用 2ZE4^j|  
aggregate                                          总计，合计为…… <78>6u/W%  
alternation of document and record                 变造文件和记录 <n6/np!  
alternative audit procedures                      替代审计程序，备选审计程序 9R ugkGy  
amend                                              修改，修订 |#-Oz#Eg'  
amortisation                                      摊销 YDmFR,047  
analytical capacity                             分析能力 pkk0?$l",  
analytical procedures                               分析性程序 4tu2%Og)?  
annual financial statements                        年度会计报表，年度财务报表 ^8MgNVoJ)  
appendix                                          附录，附表 VFYJXR{  
applicable                                         适用的 0j_!)B  
applicable laws and regulations                 适用的法规 ,%,}[q?]d  
application systems                                  应用系统 4cV(Z-\  
apply consistently                              一贯地执行，一贯地实施 7XwFO0==  
appropriate                                       适当的，合适的； hOwVm;:  
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appropriate authorization                          适当的授权 ~V./*CQ\c  
appropriateness of audit evidence                    审计证据的适当性 ^3r2Q?d\  
approval                                    批准，核准 Q7Dkh KT  
assertion                                    (会计报表上的)认定；确认 Wg$MKc9Vy[  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 YEZ"BgUnbp  
asset                                                 资产，财产 0&mz'xra  
asset restructuring                             资产重组 
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assignment of duties                                 职责的划分 |UlScUI,  
assistant                                     助理，助理人员 5k\61(*s  
associated company                                 联属公司，联营公司 #[i({1 `^L  
association                                        联合，结合；协会，社团 HX=`kkX  
assumption                                       假设，假定 ?VzST }  
at a given date                                         在某一特定时日 FvvF4 ,e5  
attestation                                         鉴证，公证 3ea6g5kX  
attestation service                             鉴证服务 2^:5aABQ  
audit adjustment                                审计调整 ;e[-t/SI  
audit areas                                        审计领域 G4=v2_]  
audit conclusion                                审计结论
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audit effectiveness                             审计效果 n=yFw\w'  
audit efficiency                                  审计效率 C"F
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audit engagement letter                      审计业务约定书 f|< *2Mk  
audit evidence                                          审计证据 \y0abxIHS  
audit fee                                    审计费 ].Et&v  
audit files                                          审计档案 w>!KUT  
audit findings                                     审计中发现的事项 (^6SF>'  
audit implementation stage                        审计实施阶段 )fC^h=Qp  
audit mark                                        审计标识 RQh4RUm  
audit materiality                                 审计重要性 |9
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audit method                                     审计方法 7pGlbdS  
audit objective                                         审计目标，审计目的 V= .'Db2D  
audit of financial statements                      会计报表审计，财务报表审计 M VsIyP  
audit opinion                                     审计意见 $MP'j9-S?  
audit period                                      被审计期间，被审计年度 C"YM"9JSJ  
audit plan                                          审计计划 YxsWY
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audit planning                                    编制审计计划，制定审计计划，审计计划 !J+5l&
  
audit planning stage                                  审计计划阶段 -ff*,b$Q/  
audit procedure                                审计程序 ^c-1wV`/  
audit programme                               审计程序表，具体审计计划 yCmiW %L4  
audit report                                       审计报告 eR;cl$  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 ,rG$JCS'KQ  
audit report with a qualified opinion                 有保留意见的审计报告 m"xw5aa>  
audit report with an adverse opinion                否定意见的审计报告 <)"Mi}Q[)p  
audit report with dual dates                      双重日期审计报告 hB|LW^@v  
audit reporting stage                                 审计报告阶段 ^(a%B  
audit responsibility                                   审计责任 3UBG?%!$f  
audit results                                      审计结果 SFh6'v'1N@  
audit risk                                          审计风险 { \Q'eL8  
audit sampling                                          审计抽样 =m1B1St2  
audit sampling techniques                         审计抽样方法，审计抽样技术 'KXvn0
 
audit strategies                                  审计策略 CRS/qso[Q'  
audit summary                                         审计总结，审计小结  DMf:u`<  
audit team                                         审计小组 /<M08ze  
audit test                                    审计测试 d7l0;yR&+  
audit trail                                          审计轨迹 Pirc49c  
audit work                                        审计工作 Y.=v!*p?}  
audit working paper                                 审计工作底稿 vu1F  
audited financial statement                        审计会计报表，已审计财务报表 :,:r
  
Auditing Guidelines (the～)                      审计规范指南 RELLQpz3  
auditing standards                             审计准则 -x7b6o>$  
audit-oriented working paper                          (审计)业务类工作底稿 _ea!psA0  
authorisation                                     授权 iGm[fxQ|  
authorisation of transaction                       交易的授权 jYuH zf  
availability                                         可获得性 9r8*'.K`Z  
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balance                                      余额；差额；平衡 lB3W|-Ci  
balance sheet                                    资产负债表 K~C*4H:9  
bank                                                 银行 Lymy/9  
bank account                                    银行账户，银行户头 nV GrW#'E  
bank statement                                 银行对账单 @-)?2CH[8  
barter transaction                              易货交易，以物换物交易 *y F 9_\n  
basis of audit                                    审计依据 q]<cn2  
basis of preparation                                (会计报表的)编制基础 lS 9rgq<n  
book of account                               账目，账簿 %5a>@K]  
borrowing                                         借款，贷款，借债 >*dqFZF  
branch                                              分支，分支机构，分店 )CEfG  
brought forward                                (账户余额等的)承上年，承上期，承上页 1_*o(HR  
budget                                              预算 ^P\(IDJCo  
building                                      建筑物；大楼 b6
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business conditions                                  业务情况，经营情况 hcwKi  
business licence                               (企业等的)营业执照 h_Q9c  
business relation                                业务关系 hQPiGIs
  
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