[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 J=5G<  
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审计词汇英汉对照 gQh;4v  
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ability to continue as a going concern               持续经营能力 4>gkXfTF  
acceptability                                     可接受性，可接受程度 CZt)Q4  
acceptable level of detection risk                     检查风险的可接受水平 d'J))-*#UO  
acceptance of engagement                       接受委托 -TSn_XE  
accepting the engagement for the first time              首次接受委托 0~Z2$`(  
access to asset                                         对资产的接触 yD$rls:v<  
according to                                     根据，依据，依照 dyD=R  
account balance                                账户余额 eLM_?9AZ!R  
account for                                       对……进行会计处理，核算；解释 P*Uu)mG)G  
accounting                                        会计，会计学 VWaI!bK  
accounting advisory serve                        会计咨询服务 !Tr +:SM  
accounting firm                                 会计师事务所 P%(pbG-X.  
accounting information                      会计信息，会计资料 OANn!nZ.  
accounting period                             会计期间 % =br-c  
accounting policies                                   会计政策 i` n,{{x&4  
accounting professional bodies                 会计职业组织，会计职业团体 iE0A-;:5  
accounting records                                   会计记录 [?yOJU%`  
accounting responsibility                           会计责任 l0 rZril  
accounting service                             会计服务 M n3cIGL  
accounting standards                                会计准则 -aXV}ZY"  
Accounting Standards for Business Enterprises       企业会计准则 Rq<T2}K  
accounting system                             会计系统 T[* =7jnJQ  
accounting treatment                                会计处理 \&n]W\  
accuracy                                    准确性，精确性 v_En9~e^n  
additional audit procedures                      追加审计程序 /)e&4.6  
addressee                                         收件人，收信人 ~W_m<#K(  
Administration of State-owned Assets  (the～)     国有资产管理局 H@.j@l  
administrative laws and regulations                 行政法规 )W(?wv!,  
adverse impact                                 不利影响，负面影响 fYl$$.  
adverse opinion                                反对意见 pTX{j=n!  
advisory group                                  咨询组，顾问组 s-J>(|  
agency fee                                        代理费，代理费用 R4%!W~K  
aggregate                                          总计，合计为…… L Lm{:T7  
alternation of document and record                 变造文件和记录 |JtdCP{  
alternative audit procedures                      替代审计程序，备选审计程序 8yF15['  
amend                                              修改，修订 bBb$0HOF  
amortisation                                      摊销 <U (gjX  
analytical capacity                             分析能力 RgZBh04q  
analytical procedures                               分析性程序 _A;jtS)SY  
annual financial statements                        年度会计报表，年度财务报表 Ot`jjZ&  
appendix                                          附录，附表 @
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applicable                                         适用的 %F` cNw]  
applicable laws and regulations                 适用的法规 7AX<>^  
application systems                                  应用系统 -yy&q9  
apply consistently                              一贯地执行，一贯地实施 (& =-o(  
appropriate                                       适当的，合适的； s0~a5Ti3  
征用，挪用 k*\WzBTd  
appropriate authorization                          适当的授权 |)B&-~a+p  
appropriateness of audit evidence                    审计证据的适当性 m1heU3BUWU  
approval                                    批准，核准 k9vr6We'  
assertion                                    (会计报表上的)认定；确认 (dLt$<F  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 BOQ2;@:3  
asset                                                 资产，财产 7  g8SK  
asset restructuring                             资产重组 ;oH17  
assignment of duties                                 职责的划分 7%c9 nY  
assistant                                     助理，助理人员 N4}j,{#  
associated company                                 联属公司，联营公司 No=Ig-It  
association                                        联合，结合；协会，社团 $pyM<:*L&<  
assumption                                       假设，假定 TxoMCN?7c  
at a given date                                         在某一特定时日 ,2qJXMg"=$  
attestation                                         鉴证，公证 !k)}p_e  
attestation service                             鉴证服务 47ppyh6@  
audit adjustment                                审计调整 S#8wnHq  
audit areas                                        审计领域 :Ag]^ot  
audit conclusion                                审计结论 vQ#$.*Cvn  
audit effectiveness                             审计效果 gLa#y  
audit efficiency                                  审计效率 s/Fc7V!;  
audit engagement letter                      审计业务约定书 v7&e,:r2E@  
audit evidence                                          审计证据 VLQDktj&  
audit fee                                    审计费 '>^+_|2  
audit files                                          审计档案 gYn1-/Z>I  
audit findings                                     审计中发现的事项 B; r U  
audit implementation stage                        审计实施阶段 >0k7#q}O  
audit mark                                        审计标识 y\$
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audit materiality                                 审计重要性 Am'5|  
audit method                                     审计方法 r /63  
audit objective                                         审计目标，审计目的 cKEf- &~  
audit of financial statements                      会计报表审计，财务报表审计 WO?EzQ ?  
audit opinion                                     审计意见 ,B(UkPGT  
audit period                                      被审计期间，被审计年度 gbL99MZ@~  
audit plan                                          审计计划 LYhgBG,
 
audit planning                                    编制审计计划，制定审计计划，审计计划 q(M[ij  
audit planning stage                                  审计计划阶段 UO47XAO  
audit procedure                                审计程序 Qw!cd-zc  
audit programme                               审计程序表，具体审计计划 1&\_|2  
audit report                                       审计报告 <W2}^q7F^  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 iA3d[%tBb  
audit report with a qualified opinion                 有保留意见的审计报告 qL091P\F  
audit report with an adverse opinion                否定意见的审计报告 @vh3S+=M  
audit report with dual dates                      双重日期审计报告 BG_m}3j  
audit reporting stage                                 审计报告阶段 ,UopGlA ,  
audit responsibility                                   审计责任 tSV}BM,  
audit results                                      审计结果 ~O;!y%  
audit risk                                          审计风险 z'=*pIY5f  
audit sampling                                          审计抽样 RIJ+]uir4  
audit sampling techniques                         审计抽样方法，审计抽样技术 f50qA; 7k  
audit strategies                                  审计策略 PX65Z|~>_  
audit summary                                         审计总结，审计小结 [X ]\^   
audit team                                         审计小组 W
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audit test                                    审计测试 )HNbWGu  
audit trail                                          审计轨迹 */sVuD^b`  
audit work                                        审计工作 O+%Y1=S[WQ  
audit working paper                                 审计工作底稿 }jBr[S5  
audited financial statement                        审计会计报表，已审计财务报表 l
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Auditing Guidelines (the～)                      审计规范指南 kbJ/7  
auditing standards                             审计准则 _6Wz1.]n  
audit-oriented working paper                          (审计)业务类工作底稿 jhjGD
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authorisation                                     授权 K++pH~o  
authorisation of transaction                       交易的授权 WCA`34(  
availability                                         可获得性 %_;q<@9)  
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balance                                      余额；差额；平衡 UeV2`zIg`  
balance sheet                                    资产负债表 [7q~rcf,Z  
bank                                                 银行 ^crk8O@Fw  
bank account                                    银行账户，银行户头 V
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bank statement                                 银行对账单 I~H:-"2  
barter transaction                              易货交易，以物换物交易 >gM|:FG  
basis of audit                                    审计依据
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basis of preparation                                (会计报表的)编制基础 "5C) gxI^  
book of account                               账目，账簿 ;Xg6'yxJ  
borrowing                                         借款，贷款，借债 wUHuykF  
branch                                              分支，分支机构，分店 5|f[evQj<S  
brought forward                                (账户余额等的)承上年，承上期，承上页 e.hHpjWi?Z  
budget                                              预算 uNZJNrV%  
building                                      建筑物；大楼 #~*fZ|sq+3  
business conditions                                  业务情况，经营情况 uy)iB'st
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business licence                               (企业等的)营业执照 REDh`Wd  
business relation                                业务关系 AX}l~ sv  
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