[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 Vh&uSi1V  
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审计词汇英汉对照 | !Knd ^}  
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ability to continue as a going concern               持续经营能力 j0J6ySlY  
acceptability                                     可接受性，可接受程度 /#tOi[0[  
acceptable level of detection risk                     检查风险的可接受水平 y=t -
/*K  
acceptance of engagement                       接受委托 k@?<Aw8_X  
accepting the engagement for the first time              首次接受委托 O_~\$b  
access to asset                                         对资产的接触 2n\EZ  
according to                                     根据，依据，依照 avQwbAh[  
account balance                                账户余额 x`4">:IA  
account for                                       对……进行会计处理，核算；解释 {'/8{dS  
accounting                                        会计，会计学 +U[A.^t  
accounting advisory serve                        会计咨询服务 /wQD
cz  
accounting firm                                 会计师事务所 }q^CR(h (R  
accounting information                      会计信息，会计资料 IMj{n.y4  
accounting period                             会计期间 Lr`yl$6  
accounting policies                                   会计政策 \n}
cx~j  
accounting professional bodies                 会计职业组织，会计职业团体 0VPa=AW  
accounting records                                   会计记录 &a V`u?'e  
accounting responsibility                           会计责任 Ra/S
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accounting service                             会计服务 GE|V^_|i  
accounting standards                                会计准则 DUaj]V{_^  
Accounting Standards for Business Enterprises       企业会计准则 -0Ps.B  
accounting system                             会计系统 O%OeYO69  
accounting treatment                                会计处理 _T1|_9b  
accuracy                                    准确性，精确性 4v;/"4)'  
additional audit procedures                      追加审计程序 ]'hz+V31%  
addressee                                         收件人，收信人 `On%1%k8  
Administration of State-owned Assets  (the～)     国有资产管理局 [j):2  
administrative laws and regulations                 行政法规 OF}vY0oiw?  
adverse impact                                 不利影响，负面影响 -Wf 2m6t  
adverse opinion                                反对意见 ikUG`F%W  
advisory group                                  咨询组，顾问组 eKt~pzXwm  
agency fee                                        代理费，代理费用 flRok?iF  
aggregate                                          总计，合计为…… LqNsQu";  
alternation of document and record                 变造文件和记录 4h-tR  
alternative audit procedures                      替代审计程序，备选审计程序 yTv
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amend                                              修改，修订 uZCPxog  
amortisation                                      摊销 @I9A"4Im  
analytical capacity                             分析能力 y\ S}U{*Z'  
analytical procedures                               分析性程序 />H9T[3=  
annual financial statements                        年度会计报表，年度财务报表 o
l-U%J  
appendix                                          附录，附表 *5u0`k ^j  
applicable                                         适用的 Y-v6xUc{F  
applicable laws and regulations                 适用的法规 r+>gIX+Fl  
application systems                                  应用系统 #>}cuC@  
apply consistently                              一贯地执行，一贯地实施 *4]}_ .rG#  
appropriate                                       适当的，合适的； n PE{Gp) }  
征用，挪用 o!:   
appropriate authorization                          适当的授权 l4RZ!K*X_"  
appropriateness of audit evidence                    审计证据的适当性 (V&$KDOA  
approval                                    批准，核准 U`z=!KI+g  
assertion                                    (会计报表上的)认定；确认 m;'ebkq  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 U<K)'l6#2n  
asset                                                 资产，财产 }gete'I  
asset restructuring                             资产重组 }Ge$?ZFH  
assignment of duties                                 职责的划分 :wtK'ld  
assistant                                     助理，助理人员 ;O+= 6>W  
associated company                                 联属公司，联营公司 N:_.z~>%  
association                                        联合，结合；协会，社团 
!Wgi[VB  
assumption                                       假设，假定 |cs]98FEf  
at a given date                                         在某一特定时日 P`^nNX]x+,  
attestation                                         鉴证，公证 XkDIP4v%  
attestation service                             鉴证服务 z#m ~}  
audit adjustment                                审计调整 -e(e;e  
audit areas                                        审计领域 Qu|H_<8g  
audit conclusion                                审计结论 K|]/BjB /  
audit effectiveness                             审计效果 mb,\wZ  
audit efficiency                                  审计效率 ew?4;  
audit engagement letter                      审计业务约定书 B 1jeIk,  
audit evidence                                          审计证据 #A\@)wJ  
audit fee                                    审计费 \,D>zF  
audit files                                          审计档案 =bgWUu\F  
audit findings                                     审计中发现的事项 }]<0!q &xB  
audit implementation stage                        审计实施阶段 A` 71LV%  
audit mark                                        审计标识 [>![V iX  
audit materiality                                 审计重要性 FF#T"y0Y  
audit method                                     审计方法 3$G &~A{  
audit objective                                         审计目标，审计目的 a`I \19p]  
audit of financial statements                      会计报表审计，财务报表审计 Ym%XCl  
audit opinion                                     审计意见 SMonJ;Y  
audit period                                      被审计期间，被审计年度 !y+uQ_IS@  
audit plan                                          审计计划 52ExRG S  
audit planning                                    编制审计计划，制定审计计划，审计计划 ia@ |+r  
audit planning stage                                  审计计划阶段 5:|9pe)  
audit procedure                                审计程序 y*=sboX  
audit programme                               审计程序表，具体审计计划 T[Lz4;TRk5  
audit report                                       审计报告 KrdEB0qh  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 B`|f"+.  
audit report with a qualified opinion                 有保留意见的审计报告 fJOwE g|  
audit report with an adverse opinion                否定意见的审计报告 Uo?4o*}  
audit report with dual dates                      双重日期审计报告 L>LIN 1
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audit reporting stage                                 审计报告阶段 !#d5hjoX  
audit responsibility                                   审计责任 rU+3~|m  
audit results                                      审计结果 DG?g~{Y~b  
audit risk                                          审计风险 {8>g? 4Q#  
audit sampling                                          审计抽样 Jr5dw=B gw  
audit sampling techniques                         审计抽样方法，审计抽样技术 (\ge7sE-oo  
audit strategies                                  审计策略 z
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audit summary                                         审计总结，审计小结 PriLV4?  
audit team                                         审计小组 bmu]zJ  
audit test                                    审计测试 'i',M+0>jC  
audit trail                                          审计轨迹 ":0u%E?s  
audit work                                        审计工作 }{y)a<`  
audit working paper                                 审计工作底稿 ,~q:rh+  
audited financial statement                        审计会计报表，已审计财务报表 q #mBNe62p  
Auditing Guidelines (the～)                      审计规范指南 0<7sM#sI!  
auditing standards                             审计准则 _3(rwD
 
audit-oriented working paper                          (审计)业务类工作底稿 ;4l8Qg 7  
authorisation                                     授权 `Fie'[F5,)  
authorisation of transaction                       交易的授权 @R%*;)*F  
availability                                         可获得性 URceq2_  
B VCfHm"'E8  
balance                                      余额；差额；平衡 ~| b\1SR  
balance sheet                                    资产负债表 D&i\dgbK  
bank                                                 银行 Y?TS,   
bank account                                    银行账户，银行户头 d?&`ZVl  
bank statement                                 银行对账单 SIapY%)h  
barter transaction                              易货交易，以物换物交易 {CV+1kz  
basis of audit                                    审计依据 Q, :{(R  
basis of preparation                                (会计报表的)编制基础 T%% 0W J  
book of account                               账目，账簿 oUwo!n}  
borrowing                                         借款，贷款，借债 A|GtF3:G  
branch                                              分支，分支机构，分店 ,A'| Z  
brought forward                                (账户余额等的)承上年，承上期，承上页 "MU-&**  
budget                                              预算 Da615d  
building                                      建筑物；大楼 u$yXuFj/  
business conditions                                  业务情况，经营情况 PChew3  
business licence                               (企业等的)营业执照 6#7hMQ0&;O  
business relation                                业务关系 8T1zL.u>q  
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