[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 %*`yd.L0W  
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审计词汇英汉对照 k9iXVYQ.;r  
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ability to continue as a going concern               持续经营能力 YM EI J}  
acceptability                                     可接受性，可接受程度 #m<<]L(o8W  
acceptable level of detection risk                     检查风险的可接受水平 +HxL>\  
acceptance of engagement                       接受委托 v'zj<|2  
accepting the engagement for the first time              首次接受委托 \r+8}8  
access to asset                                         对资产的接触 &?@5G  
according to                                     根据，依据，依照 LUjev\Re  
account balance                                账户余额 qmJ^@dxs  
account for                                       对……进行会计处理，核算；解释 +m8gS; 'R4  
accounting                                        会计，会计学 ;4rTm@6  
accounting advisory serve                        会计咨询服务 QC\][I>  
accounting firm                                 会计师事务所 (xhwl=
MX)  
accounting information                      会计信息，会计资料 \d)~.2$G*  
accounting period                             会计期间 (`&`vf  
accounting policies                                   会计政策 /P-Eg86V'  
accounting professional bodies                 会计职业组织，会计职业团体 t%f6P  
accounting records                                   会计记录 &QL!Y{=Y6  
accounting responsibility                           会计责任 8x J]K  
accounting service                             会计服务 Xu8_
<%  
accounting standards                                会计准则 8Qg,U X  
Accounting Standards for Business Enterprises       企业会计准则 j7M[]/|  
accounting system                             会计系统 /Xds+V^Z  
accounting treatment                                会计处理 L9=D,C~  
accuracy                                    准确性，精确性 g, %xGQ4+  
additional audit procedures                      追加审计程序 VY9|8g/  
addressee                                         收件人，收信人 ~<, QxFG5  
Administration of State-owned Assets  (the～)     国有资产管理局 D/&^Y'|T  
administrative laws and regulations                 行政法规 =NHzh!  
adverse impact                                 不利影响，负面影响 uKcwVEu  
adverse opinion                                反对意见 1L=6Z2*fB4  
advisory group                                  咨询组，顾问组 k'K&GF1B  
agency fee                                        代理费，代理费用 M9/c8zZ  
aggregate                                          总计，合计为…… #*<*|AwoW|  
alternation of document and record                 变造文件和记录 ~KufSt*  
alternative audit procedures                      替代审计程序，备选审计程序 2AAZZx +$  
amend                                              修改，修订 x1}7c9nK  
amortisation                                      摊销 6O>GVJ
bw  
analytical capacity                             分析能力 i:ZL0nH-  
analytical procedures                               分析性程序 &l=%*`On  
annual financial statements                        年度会计报表，年度财务报表 v3i]z9`  
appendix                                          附录，附表 d,G:+  
applicable                                         适用的 =nYd|Ok  
applicable laws and regulations                 适用的法规 v{}i`|~J  
application systems                                  应用系统 -U?Udmov  
apply consistently                              一贯地执行，一贯地实施 9N[PZD  
appropriate                                       适当的，合适的； L]goHs  
征用，挪用 x)SW1U3TVx  
appropriate authorization                          适当的授权 9;^r  
appropriateness of audit evidence                    审计证据的适当性 4E m mh=A  
approval                                    批准，核准 to1{7q  
assertion                                    (会计报表上的)认定；确认 E-\<,=bh  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 {/C \GxH+  
asset                                                 资产，财产 PSO9{!  
asset restructuring                             资产重组 +%'S>g0W=  
assignment of duties                                 职责的划分 p. eq N  
assistant                                     助理，助理人员 H?~|Uj 6  
associated company                                 联属公司，联营公司 "Z&-:1tP{9  
association                                        联合，结合；协会，社团 1N_G
k&  
assumption                                       假设，假定 L*Mt/  
at a given date                                         在某一特定时日 XA~C c<v  
attestation                                         鉴证，公证 :)UF#  
attestation service                             鉴证服务 ]{r*Z6bs  
audit adjustment                                审计调整 }hralef #N  
audit areas                                        审计领域 +P? !yH,n  
audit conclusion                                审计结论 K 9ytot  
audit effectiveness                             审计效果 Ny@CP}  
audit efficiency                                  审计效率 B>3joe}  
audit engagement letter                      审计业务约定书 tSVN}~1\  
audit evidence                                          审计证据 9y(75Bn9  
audit fee                                    审计费 CfguL@tR.  
audit files                                          审计档案 =kz(1Pb  
audit findings                                     审计中发现的事项 K85;7R5  
audit implementation stage                        审计实施阶段 IcM99'P(  
audit mark                                        审计标识 |0A"3w  
audit materiality                                 审计重要性 <n4T*  
audit method                                     审计方法 2F0@M|'  
audit objective                                         审计目标，审计目的 /Q4TQ\:  
audit of financial statements                      会计报表审计，财务报表审计 .{` :  
audit opinion                                     审计意见 ]xlV;m  
audit period                                      被审计期间，被审计年度 }Km+5'G'U  
audit plan                                          审计计划 *OOi  
audit planning                                    编制审计计划，制定审计计划，审计计划 +>#SB"'  
audit planning stage                                  审计计划阶段 x=g=
e <_  
audit procedure                                审计程序 ]d$:R`;  
audit programme                               审计程序表，具体审计计划 4+ BWHV  
audit report                                       审计报告 g\CRx^s  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 B? $9M9  
audit report with a qualified opinion                 有保留意见的审计报告 _d#1muZ?p|  
audit report with an adverse opinion                否定意见的审计报告  -a``  
audit report with dual dates                      双重日期审计报告 ,m| :U  
audit reporting stage                                 审计报告阶段 ~c&ygL3  
audit responsibility                                   审计责任 39p&M"Yo  
audit results                                      审计结果 #-xsAKi  
audit risk                                          审计风险 cFcn61x-  
audit sampling                                          审计抽样 G%{J.J41F  
audit sampling techniques                         审计抽样方法，审计抽样技术 Z)?i&y?  
audit strategies                                  审计策略  L|hdV\  
audit summary                                         审计总结，审计小结 {9kH<,PJ;!  
audit team                                         审计小组 :DI``]Si\  
audit test                                    审计测试 C&\MDOjx  
audit trail                                          审计轨迹 v~f_~v5J!  
audit work                                        审计工作 M#BM
`2!s  
audit working paper                                 审计工作底稿 D00I!D16  
audited financial statement                        审计会计报表，已审计财务报表  `mar-r_m  
Auditing Guidelines (the～)                      审计规范指南 'R&Y pR  
auditing standards                             审计准则 J9!}8uD  
audit-oriented working paper                          (审计)业务类工作底稿 k3F*D  
authorisation                                     授权 < Y5pAStg  
authorisation of transaction                       交易的授权 pCXceNFo  
availability                                         可获得性 ]ZV.@%+  
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balance                                      余额；差额；平衡 Sz_bjhyT}  
balance sheet                                    资产负债表 ({XB,Rm  
bank                                                 银行 SG:Fn8   
bank account                                    银行账户，银行户头 HeV
6=&#  
bank statement                                 银行对账单 /NFk@8<?  
barter transaction                              易货交易，以物换物交易 b@G
L*Z  
basis of audit                                    审计依据 Rra3)i`
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basis of preparation                                (会计报表的)编制基础 5Lmhip  
book of account                               账目，账簿 =:)p\{
B  
borrowing                                         借款，贷款，借债 v2OK/W,0  
branch                                              分支，分支机构，分店 > -P UY  
brought forward                                (账户余额等的)承上年，承上期，承上页 n}KF)W=  
budget                                              预算 Gjhpi5?%8  
building                                      建筑物；大楼 HPz9Er  
business conditions                                  业务情况，经营情况 p:*)rE  
business licence                               (企业等的)营业执照
G@Ha t  
business relation                                业务关系 0;Lt  
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