[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 de YyaV  
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审计词汇英汉对照 ( v@jc8 y  
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ability to continue as a going concern               持续经营能力 6f wY$K\X  
acceptability                                     可接受性，可接受程度 J_ J+cRwq  
acceptable level of detection risk                     检查风险的可接受水平 1r571B*O  
acceptance of engagement                       接受委托 HomN/wKh  
accepting the engagement for the first time              首次接受委托 ~O4|KY  
access to asset                                         对资产的接触 nY^Nbh0  
according to                                     根据，依据，依照 l4ouZR  
account balance                                账户余额 VzwPBQ -  
account for                                       对……进行会计处理，核算；解释 eb!_ie"D  
accounting                                        会计，会计学 ^ vbWRG~  
accounting advisory serve                        会计咨询服务 @vs@>CYdz  
accounting firm                                 会计师事务所 P(h5=0`*PR  
accounting information                      会计信息，会计资料 &KqVN]1+^  
accounting period                             会计期间 +t]Xj1Q  
accounting policies                                   会计政策 W9R`A  
accounting professional bodies                 会计职业组织，会计职业团体 ]d'^Xs  
accounting records                                   会计记录 rt b*n~  
accounting responsibility                           会计责任 zWIeHIt  
accounting service                             会计服务 }<[Db}?9  
accounting standards                                会计准则 (@&I_>2Q  
Accounting Standards for Business Enterprises       企业会计准则 =B(mIx;m  
accounting system                             会计系统 2)\vj5<~$  
accounting treatment                                会计处理 JJf<*j^G  
accuracy                                    准确性，精确性 Dip*}8$o(w  
additional audit procedures                      追加审计程序 /f3m)pT  
addressee                                         收件人，收信人 a8s4T$  
Administration of State-owned Assets  (the～)     国有资产管理局 |9,UaA  
administrative laws and regulations                 行政法规 v>-YuS  
adverse impact                                 不利影响，负面影响 WE.Tuo5L  
adverse opinion                                反对意见 _t-7$d"  
advisory group                                  咨询组，顾问组 Y60"M4j  
agency fee                                        代理费，代理费用 aWaw&u  
aggregate                                          总计，合计为…… lrys3  
alternation of document and record                 变造文件和记录 QIAR  
alternative audit procedures                      替代审计程序，备选审计程序 eXzXd*$S  
amend                                              修改，修订 y1C/v:;  
amortisation                                      摊销 ty- r&  
analytical capacity                             分析能力 s4t0f_vj `  
analytical procedures                               分析性程序 o'Y#H r)/  
annual financial statements                        年度会计报表，年度财务报表 e@jfIF0=}  
appendix                                          附录，附表 $D_HZ"ytu  
applicable                                         适用的 }lfn0 %(@  
applicable laws and regulations                 适用的法规 nem@sB;v#  
application systems                                  应用系统 #IX&9 aFB}  
apply consistently                              一贯地执行，一贯地实施 hC>wF
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appropriate                                       适当的，合适的； Y4To@TrN#\  
征用，挪用 +,_c/(P  
appropriate authorization                          适当的授权 kwar}:`  
appropriateness of audit evidence                    审计证据的适当性 GS%b=kc  
approval                                    批准，核准 A3s57.Z]|  
assertion                                    (会计报表上的)认定；确认 tWk{1IL  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 pP\h6b+B  
asset                                                 资产，财产 J}@G KNm  
asset restructuring                             资产重组 }ND' 0*#  
assignment of duties                                 职责的划分 D/s?i[lb  
assistant                                     助理，助理人员 aZgNPw  
associated company                                 联属公司，联营公司 se,Z#H  
association                                        联合，结合；协会，社团
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assumption                                       假设，假定 t)I0lnbs  
at a given date                                         在某一特定时日 j=j+Nf$  
attestation                                         鉴证，公证 J Jy{@[m  
attestation service                             鉴证服务 ma]? )1<{  
audit adjustment                                审计调整 B>|5xpZM12  
audit areas                                        审计领域 cU+>|'f&  
audit conclusion                                审计结论 E5{n?e  
audit effectiveness                             审计效果 SDc" 4g`
 
audit efficiency                                  审计效率 3*WS"bt  
audit engagement letter                      审计业务约定书 3w'W~  
audit evidence                                          审计证据 Uu5C%9^s  
audit fee                                    审计费 0&$xX!]  
audit files                                          审计档案 QS\ x{<e/  
audit findings                                     审计中发现的事项 N!m%~kS9k<  
audit implementation stage                        审计实施阶段 hTTfJDF  
audit mark                                        审计标识 oT->^4WY  
audit materiality                                 审计重要性 =pp:j`B9(  
audit method                                     审计方法 7) 0q--B  
audit objective                                         审计目标，审计目的 DHzkRCM
 
audit of financial statements                      会计报表审计，财务报表审计 BXA]9eK  
audit opinion                                     审计意见 JZ K7uB,X  
audit period                                      被审计期间，被审计年度 -N z}DW>  
audit plan                                          审计计划 f)^t')  
audit planning                                    编制审计计划，制定审计计划，审计计划 ) `I=oB  
audit planning stage                                  审计计划阶段 :bv|Ah  
audit procedure                                审计程序 b-nYxd
  
audit programme                               审计程序表，具体审计计划 *<k&#D"m  
audit report                                       审计报告 R3G@G  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 }+DDJ6Jzs  
audit report with a qualified opinion                 有保留意见的审计报告 rfTe  
audit report with an adverse opinion                否定意见的审计报告 if@,vc  
audit report with dual dates                      双重日期审计报告 A& =pw#
 
audit reporting stage                                 审计报告阶段 ][t6VA  
audit responsibility                                   审计责任 Wp
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audit results                                      审计结果 o2}N=|&  
audit risk                                          审计风险 iGa}3 pF  
audit sampling                                          审计抽样 u]*5Ex(?  
audit sampling techniques                         审计抽样方法，审计抽样技术 :#SNpn=@  
audit strategies                                  审计策略 (nz}J)T&  
audit summary                                         审计总结，审计小结 CB
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audit team                                         审计小组 !a[
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audit test                                    审计测试 6Ahr_{  
audit trail                                          审计轨迹 czS7-Hh@  
audit work                                        审计工作 K;C_Z/<%  
audit working paper                                 审计工作底稿 p
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audited financial statement                        审计会计报表，已审计财务报表 @g\;` #l  
Auditing Guidelines (the～)                      审计规范指南 *(nJX.7  
auditing standards                             审计准则 ^j iE9k)  
audit-oriented working paper                          (审计)业务类工作底稿 ^4UcTjh  
authorisation                                     授权 ai^t
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authorisation of transaction                       交易的授权 I61%H9;  
availability                                         可获得性 f9F2U )  
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balance                                      余额；差额；平衡 $WClpvVj  
balance sheet                                    资产负债表 >[P%Ty);  
bank                                                 银行 w"6aha*%7  
bank account                                    银行账户，银行户头 H9E(\)@  
bank statement                                 银行对账单 ;NG1{]|Z  
barter transaction                              易货交易，以物换物交易 Nm"<!a<F  
basis of audit                                    审计依据 xp=Zd\5W$  
basis of preparation                                (会计报表的)编制基础 Gc^t%Ue-H)  
book of account                               账目，账簿 x~Cz?ljbn  
borrowing                                         借款，贷款，借债 #%WCL'6B  
branch                                              分支，分支机构，分店 ,`"K  
brought forward                                (账户余额等的)承上年，承上期，承上页 ',#  
budget                                              预算 6=3(oUl  
building                                      建筑物；大楼 N"~ qoJO  
business conditions                                  业务情况，经营情况 e&ts\0  
business licence                               (企业等的)营业执照 dq2@6xd  
business relation                                业务关系 +Y;8~+  
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