[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 %i&\X[
 
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审计词汇英汉对照 :kucDQE({?  
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ability to continue as a going concern               持续经营能力 &y~GTEP  
acceptability                                     可接受性，可接受程度 &lW~ot1,  
acceptable level of detection risk                     检查风险的可接受水平 Q>\9/DjUp  
acceptance of engagement                       接受委托 G)%r|meKGB  
accepting the engagement for the first time              首次接受委托 pwV{ @h!  
access to asset                                         对资产的接触 ,D`\ RV  
according to                                     根据，依据，依照 >F/5`=/'h  
account balance                                账户余额 )lVplAhZD  
account for                                       对……进行会计处理，核算；解释 (@xr/9:i  
accounting                                        会计，会计学 a<Ps6'  
accounting advisory serve                        会计咨询服务 9tB:1n}  
accounting firm                                 会计师事务所 SuA`F|7?P  
accounting information                      会计信息，会计资料 |LE*R@|3$  
accounting period                             会计期间 ae] hCWK  
accounting policies                                   会计政策 wQX%*GbL2  
accounting professional bodies                 会计职业组织，会计职业团体 1VG7[#Zy  
accounting records                                   会计记录 ]$A6krfh|  
accounting responsibility                           会计责任 M_\)<a(8  
accounting service                             会计服务 lUHpGr|U%  
accounting standards                                会计准则 %X(|Z4dL  
Accounting Standards for Business Enterprises       企业会计准则 2}.EFQp+  
accounting system                             会计系统 ( z.\,M  
accounting treatment                                会计处理 <Kq!)) J'  
accuracy                                    准确性，精确性 _({K6adb  
additional audit procedures                      追加审计程序 Fh^Ax3P(  
addressee                                         收件人，收信人 *l'5z)]  
Administration of State-owned Assets  (the～)     国有资产管理局 s=)1:jYk  
administrative laws and regulations                 行政法规 (M,*R v  
adverse impact                                 不利影响，负面影响 "@&I*1&  
adverse opinion                                反对意见 y-vBC3  
advisory group                                  咨询组，顾问组 ['@R]Si"!  
agency fee                                        代理费，代理费用 WO{9S%ck  
aggregate                                          总计，合计为…… -[>G@m:?e  
alternation of document and record                 变造文件和记录 S d]`)  
alternative audit procedures                      替代审计程序，备选审计程序 Vxim$'x!  
amend                                              修改，修订 *iujJi  
amortisation                                      摊销 W sDFui  
analytical capacity                             分析能力 uJ%XF*>_D  
analytical procedures                               分析性程序 s#V:! 7  
annual financial statements                        年度会计报表，年度财务报表 4:qM'z  
appendix                                          附录，附表 {i:Ayhq~&  
applicable                                         适用的 YDiru  
applicable laws and regulations                 适用的法规 _,E! <  
application systems                                  应用系统 bOdyrynh  
apply consistently                              一贯地执行，一贯地实施 _<;westq  
appropriate                                       适当的，合适的； LF_am*F  
征用，挪用 3AarRQWsn  
appropriate authorization                          适当的授权 #W=H)6  
appropriateness of audit evidence                    审计证据的适当性 qeoj
  
approval                                    批准，核准 Z$Mc{  
assertion                                    (会计报表上的)认定；确认 SR&'38UCe  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 4(}V$#^+  
asset                                                 资产，财产 !\N|$- M  
asset restructuring                             资产重组 l|~SVk|  
assignment of duties                                 职责的划分 |PW.CV0,  
assistant                                     助理，助理人员 #6qLu  
associated company                                 联属公司，联营公司 HXRK<6k$  
association                                        联合，结合；协会，社团 I=wA)Bli1p  
assumption                                       假设，假定 G:?l;+P1  
at a given date                                         在某一特定时日 EyPF'|Qtn  
attestation                                         鉴证，公证 -$5nqaK?  
attestation service                             鉴证服务 )x&OdFX  
audit adjustment                                审计调整
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audit areas                                        审计领域 <LOas$
 
audit conclusion                                审计结论 bY7~b/  
audit effectiveness                             审计效果 >PK \bLEo  
audit efficiency                                  审计效率 YNWAef4  
audit engagement letter                      审计业务约定书 *heX[D &>)  
audit evidence                                          审计证据 'Lv>!s 7  
audit fee                                    审计费 ~:lN("9OI  
audit files                                          审计档案 dFV m18  
audit findings                                     审计中发现的事项 @;H1s4OZ  
audit implementation stage                        审计实施阶段 pbb6?R,  
audit mark                                        审计标识 )K^5+oC17  
audit materiality                                 审计重要性 s 9}VnNr  
audit method                                     审计方法 9x9~u8j
 
audit objective                                         审计目标，审计目的 vd!|k5t[d  
audit of financial statements                      会计报表审计，财务报表审计 U4$CkTe2Y  
audit opinion                                     审计意见 E7UYJ)6]  
audit period                                      被审计期间，被审计年度 :p,DAt}  
audit plan                                          审计计划 5qx$=6PT  
audit planning                                    编制审计计划，制定审计计划，审计计划 zWEt< `1M  
audit planning stage                                  审计计划阶段 (3M7RpsL@  
audit procedure                                审计程序 q<*UeyE S  
audit programme                               审计程序表，具体审计计划 # ~T KC|G  
audit report                                       审计报告 H@pF 3gh  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 9a0ibN6m  
audit report with a qualified opinion                 有保留意见的审计报告 7BDoF!kCx  
audit report with an adverse opinion                否定意见的审计报告 mBZg(TY  
audit report with dual dates                      双重日期审计报告 pUXszPf  
audit reporting stage                                 审计报告阶段 p-;I"
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audit responsibility                                   审计责任 B\}B H  
audit results                                      审计结果 b".e6zev  
audit risk                                          审计风险 p[lciWEW  
audit sampling                                          审计抽样 ON/U0V:v  
audit sampling techniques                         审计抽样方法，审计抽样技术 fA>FU/r  
audit strategies                                  审计策略 *wetPt)~v_  
audit summary                                         审计总结，审计小结 -v7O*xm"  
audit team                                         审计小组 }c~o3t(7`b  
audit test                                    审计测试 b #[7A  
audit trail                                          审计轨迹 t)/:VImY  
audit work                                        审计工作 woCFkO;'O  
audit working paper                                 审计工作底稿 JHZ`LWq  
audited financial statement                        审计会计报表，已审计财务报表 3m9ab"  
Auditing Guidelines (the～)                      审计规范指南 ;iMgv5=  
auditing standards                             审计准则 A#
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audit-oriented working paper                          (审计)业务类工作底稿 B&oP0 jS  
authorisation                                     授权 ($ l t@j  
authorisation of transaction                       交易的授权 )0W-S9e<  
availability                                         可获得性 Lw!Q*3c  
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balance                                      余额；差额；平衡 ZhpbbS  
balance sheet                                    资产负债表 7v^V]&&s  
bank                                                 银行 F ak"u'~  
bank account                                    银行账户，银行户头 +P. }<  
bank statement                                 银行对账单 D-IXO@x  
barter transaction                              易货交易，以物换物交易 9s}y*Vp  
basis of audit                                    审计依据 j[Xci<m  
basis of preparation                                (会计报表的)编制基础 zU1[+JJY"{  
book of account                               账目，账簿 z1u1%FwOfM  
borrowing                                         借款，贷款，借债 6
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branch                                              分支，分支机构，分店 S=bdue  
brought forward                                (账户余额等的)承上年，承上期，承上页 NlnmeTLO5  
budget                                              预算 ] oh.w  
building                                      建筑物；大楼 )KPQ8y!d  
business conditions                                  业务情况，经营情况 Y$SwQ;wl  
business licence                               (企业等的)营业执照 K^'NG!  
business relation                                业务关系 wUbs9y<  
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