[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 Li6|c*K'  
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审计词汇英汉对照 .m]}Ba}J$  
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ability to continue as a going concern               持续经营能力 $!*>5".A  
acceptability                                     可接受性，可接受程度 T9V=#+8#"  
acceptable level of detection risk                     检查风险的可接受水平 5c]:/9&
 
acceptance of engagement                       接受委托 wU+r]SK@  
accepting the engagement for the first time              首次接受委托 ~".@mubt1$  
access to asset                                         对资产的接触 vT EqT  
according to                                     根据，依据，依照 X~jdOaq{F:  
account balance                                账户余额
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account for                                       对……进行会计处理，核算；解释 7{}E{/  
accounting                                        会计，会计学 @
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accounting advisory serve                        会计咨询服务 0]SWyC :  
accounting firm                                 会计师事务所 1+Gq<]@G  
accounting information                      会计信息，会计资料 3FR(gr$X  
accounting period                             会计期间 62HA[cr&)  
accounting policies                                   会计政策 G~5pMyOR  
accounting professional bodies                 会计职业组织，会计职业团体 Sh!c]r>\Q  
accounting records                                   会计记录 _+By=B.'  
accounting responsibility                           会计责任 \eKXsO"d  
accounting service                             会计服务 +4%~.,<_to  
accounting standards                                会计准则 5Qq/nUR  
Accounting Standards for Business Enterprises       企业会计准则 /.0K#J:  
accounting system                             会计系统 xJ$uoy3+  
accounting treatment                                会计处理 p*c(dkOe8  
accuracy                                    准确性，精确性 &"%Ws{Qn]  
additional audit procedures                      追加审计程序 t?>}0\1  
addressee                                         收件人，收信人 C!^A\T7p  
Administration of State-owned Assets  (the～)     国有资产管理局 /#Pm'i>B  
administrative laws and regulations                 行政法规 89:nF#  
adverse impact                                 不利影响，负面影响 VF2,(f-*  
adverse opinion                                反对意见 DYf2V6'  
advisory group                                  咨询组，顾问组 3`reXms*{  
agency fee                                        代理费，代理费用 )<V!lsUx'-  
aggregate                                          总计，合计为…… I4N7wnBp  
alternation of document and record                 变造文件和记录 ?IAu,s*u  
alternative audit procedures                      替代审计程序，备选审计程序 Vx<{cHQQ  
amend                                              修改，修订 Z (6.e8fK  
amortisation                                      摊销 1TQ?Fxj  
analytical capacity                             分析能力 o)5zvnu7  
analytical procedures                               分析性程序 Zeg'\&w0s  
annual financial statements                        年度会计报表，年度财务报表 4nm.ea|  
appendix                                          附录，附表 5.5kH$;>  
applicable                                         适用的 Hes!uy  
applicable laws and regulations                 适用的法规 + -Rf@  
application systems                                  应用系统 P{)D_Bi   
apply consistently                              一贯地执行，一贯地实施 w0g@ <( 3  
appropriate                                       适当的，合适的； xH2'PEjFM  
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appropriate authorization                          适当的授权 W\>O$IX^e  
appropriateness of audit evidence                    审计证据的适当性 ?Vg~7Eu0  
approval                                    批准，核准 c(=>5  
assertion                                    (会计报表上的)认定；确认 zY\u" '4  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 \L(jNN0_R  
asset                                                 资产，财产 neu+h6 #H  
asset restructuring                             资产重组 @2"3RmYLo  
assignment of duties                                 职责的划分 (5jKUQ8Q>  
assistant                                     助理，助理人员 F8?,}5j  
associated company                                 联属公司，联营公司 m~Pk]~j  
association                                        联合，结合；协会，社团 sX6\AYF1M  
assumption                                       假设，假定 -E\G3/*51  
at a given date                                         在某一特定时日 *N$XQ{o  
attestation                                         鉴证，公证 4C?{p%3c  
attestation service                             鉴证服务 9mHCms  
audit adjustment                                审计调整 &qWg$_Yh  
audit areas                                        审计领域 I?D=Q$s  
audit conclusion                                审计结论 }'Ap@4  
audit effectiveness                             审计效果 N>3{!K>/Y:  
audit efficiency                                  审计效率 +>C2 6Q  
audit engagement letter                      审计业务约定书 c<_1o!68  
audit evidence                                          审计证据 AT I=&O`  
audit fee                                    审计费 BaIpX<$T  
audit files                                          审计档案 2T*kmDp  
audit findings                                     审计中发现的事项 K7C <}y  
audit implementation stage                        审计实施阶段 (KC08  
audit mark                                        审计标识 2j420
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audit materiality                                 审计重要性 /ZiMD;4@ y  
audit method                                     审计方法 5*2hTM!  
audit objective                                         审计目标，审计目的 ^ q ba<#e  
audit of financial statements                      会计报表审计，财务报表审计 s;P _LaIp)  
audit opinion                                     审计意见 ~Zsj@d  
audit period                                      被审计期间，被审计年度 o%+ w:u.  
audit plan                                          审计计划 UZt3U a&J  
audit planning                                    编制审计计划，制定审计计划，审计计划  Fw[1Aa#  
audit planning stage                                  审计计划阶段 BD]J/o  
audit procedure                                审计程序 !KXcg9e  
audit programme                               审计程序表，具体审计计划 `Zuo`GP*1  
audit report                                       审计报告 m>Wt'Cc  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 'KmM%tN  
audit report with a qualified opinion                 有保留意见的审计报告 !jl^__ .DR  
audit report with an adverse opinion                否定意见的审计报告 H%n
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audit report with dual dates                      双重日期审计报告 J
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audit reporting stage                                 审计报告阶段 kVsX/~$  
audit responsibility                                   审计责任 I*U7YqDC9  
audit results                                      审计结果 _K?v^oM#  
audit risk                                          审计风险 W\B@0Iso  
audit sampling                                          审计抽样 uD{-a$6z  
audit sampling techniques                         审计抽样方法，审计抽样技术 /|U;_F Pmc  
audit strategies                                  审计策略 o]p$ w[5  
audit summary                                         审计总结，审计小结 G?F!Z"S  
audit team                                         审计小组 Vfd_nD^8oZ  
audit test                                    审计测试 JT}"CuC  
audit trail                                          审计轨迹 }6LcimQyK  
audit work                                        审计工作 tPiC?=4R  
audit working paper                                 审计工作底稿 rYPuo  
audited financial statement                        审计会计报表，已审计财务报表 MA tF
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Auditing Guidelines (the～)                      审计规范指南 kxe{HxM$Z  
auditing standards                             审计准则 0KExB{K  
audit-oriented working paper                          (审计)业务类工作底稿 zz3{+1w]  
authorisation                                     授权 9ox5,7ZQ  
authorisation of transaction                       交易的授权 |oeg'T  
availability                                         可获得性 L7 FFa:#  
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balance                                      余额；差额；平衡 {>9<H]cSP  
balance sheet                                    资产负债表 KDg%sgRu}  
bank                                                 银行 1h(n}u  
bank account                                    银行账户，银行户头 &gV9h>Kc#  
bank statement                                 银行对账单 'GW~
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barter transaction                              易货交易，以物换物交易 M&Q&be 84  
basis of audit                                    审计依据 9_*3xu<7i  
basis of preparation                                (会计报表的)编制基础 O:V.;q2]U  
book of account                               账目，账簿 (Z@-e^R  
borrowing                                         借款，贷款，借债 /3L4K  
branch                                              分支，分支机构，分店 Yc[vH=gV}  
brought forward                                (账户余额等的)承上年，承上期，承上页 4t*VI<=<[  
budget                                              预算 \K2S.j  
building                                      建筑物；大楼 3NwdE/x\  
business conditions                                  业务情况，经营情况 p/ZgzHyF  
business licence                               (企业等的)营业执照 KxmB$x5-=8  
business relation                                业务关系 3 P\4  K  
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