[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 l> ("L9  
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审计词汇英汉对照 Ft_g~]kZo  
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ability to continue as a going concern               持续经营能力 <Rz[G+0S=  
acceptability                                     可接受性，可接受程度 X@7:Fz U9  
acceptable level of detection risk                     检查风险的可接受水平 'G`xD3 E3,  
acceptance of engagement                       接受委托 46H@z=5  
accepting the engagement for the first time              首次接受委托 4%6@MQ[  
access to asset                                         对资产的接触 ~W3t(\B'  
according to                                     根据，依据，依照 Mv:\
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account balance                                账户余额 8SCXA9}  
account for                                       对……进行会计处理，核算；解释
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accounting                                        会计，会计学 }$a*XY1  
accounting advisory serve                        会计咨询服务 Q*8x Bi1  
accounting firm                                 会计师事务所 Iomx"y] 9  
accounting information                      会计信息，会计资料 *~.'lE%[U  
accounting period                             会计期间 u_*y~1^0  
accounting policies                                   会计政策 2N.!#~_2D  
accounting professional bodies                 会计职业组织，会计职业团体 =~q$k  
accounting records                                   会计记录 ,,?XGx  
accounting responsibility                           会计责任 &C#?&AQ  
accounting service                             会计服务 B.);Ju  
accounting standards                                会计准则 V]Uc@7S/  
Accounting Standards for Business Enterprises       企业会计准则 -)DxF<8B  
accounting system                             会计系统 [5GzY`/m  
accounting treatment                                会计处理 V! .I>  
accuracy                                    准确性，精确性 8boiJku`  
additional audit procedures                      追加审计程序 i3>_E <"9  
addressee                                         收件人，收信人 vI(CX]o  
Administration of State-owned Assets  (the～)     国有资产管理局 ixqvX4vv,B  
administrative laws and regulations                 行政法规 Q0L1!}w   
adverse impact                                 不利影响，负面影响 #6#%y~N
 
adverse opinion                                反对意见 cxIAI=JK  
advisory group                                  咨询组，顾问组 s|R`$+'{  
agency fee                                        代理费，代理费用 oF s)UR  
aggregate                                          总计，合计为…… qI[AsM+  
alternation of document and record                 变造文件和记录 =vL >&$  
alternative audit procedures                      替代审计程序，备选审计程序 #5X+.!L  
amend                                              修改，修订 2l~qzT-  
amortisation                                      摊销 #zc$cr  
analytical capacity                             分析能力 Z0M|Bv9_  
analytical procedures                               分析性程序 t;y@;?~
 
annual financial statements                        年度会计报表，年度财务报表 MQX9BJ%  
appendix                                          附录，附表 SOS|3q_`  
applicable                                         适用的 tHFUV\D;,  
applicable laws and regulations                 适用的法规 9zpOp-K6  
application systems                                  应用系统 |#B)`r8  
apply consistently                              一贯地执行，一贯地实施 $wk(4W8E  
appropriate                                       适当的，合适的； ZtpbKy!\$B  
征用，挪用 j<h0 `v  
appropriate authorization                          适当的授权 ^>z+e"PQA  
appropriateness of audit evidence                    审计证据的适当性 m4R:K jN*  
approval                                    批准，核准 [6nN]U~Y  
assertion                                    (会计报表上的)认定；确认 GvL\%0Ibx  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 /@",5U#  
asset                                                 资产，财产 98CS|NEe  
asset restructuring                             资产重组  e )]  
assignment of duties                                 职责的划分 U \F ?{/  
assistant                                     助理，助理人员 Qo80u?*  
associated company                                 联属公司，联营公司 cY|@s?3NND  
association                                        联合，结合；协会，社团 :]8!G- Z  
assumption                                       假设，假定 Yr>7c1FZi  
at a given date                                         在某一特定时日 fhro"5/4  
attestation                                         鉴证，公证 9Wdx"g52_D  
attestation service                             鉴证服务 <"7Wb"+  
audit adjustment                                审计调整 &E-q(3-  
audit areas                                        审计领域 \CYKj_c  
audit conclusion                                审计结论 &InF
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audit effectiveness                             审计效果 Qgq VbJP"  
audit efficiency                                  审计效率 I8\R7s3  
audit engagement letter                      审计业务约定书 '.7ER   
audit evidence                                          审计证据 ~{t<g ;F  
audit fee                                    审计费 F2Mxcs*M  
audit files                                          审计档案 nMBF/75  
audit findings                                     审计中发现的事项 ]'0}fuV  
audit implementation stage                        审计实施阶段 ~@"H\): /  
audit mark                                        审计标识 ,/dW*B  
audit materiality                                 审计重要性 id>2G %Tx  
audit method                                     审计方法  *~zB{  
audit objective                                         审计目标，审计目的 W O'nW  
audit of financial statements                      会计报表审计，财务报表审计 |[$TT$
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audit opinion                                     审计意见 f
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audit period                                      被审计期间，被审计年度 _*wlK;`  
audit plan                                          审计计划 <#
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audit planning                                    编制审计计划，制定审计计划，审计计划 i`!>zl+D  
audit planning stage                                  审计计划阶段 b\UE+\a&  
audit procedure                                审计程序 yxi*4R  
audit programme                               审计程序表，具体审计计划 ~b6c:db3  
audit report                                       审计报告 ah#jvp  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 @CKMJ^#|  
audit report with a qualified opinion                 有保留意见的审计报告 *d-JAE  
audit report with an adverse opinion                否定意见的审计报告 z#6(PZC}  
audit report with dual dates                      双重日期审计报告 $Q=S`z=  
audit reporting stage                                 审计报告阶段 <lRjh7  
audit responsibility                                   审计责任 @={ qy}  
audit results                                      审计结果 4@M`B H`  
audit risk                                          审计风险 K#R|GEwr  
audit sampling                                          审计抽样 $NBQv6#:  
audit sampling techniques                         审计抽样方法，审计抽样技术 !_-Uwg  
audit strategies                                  审计策略 &_'3(xIO  
audit summary                                         审计总结，审计小结 :b,An'H  
audit team                                         审计小组 8>|<m'e^\r  
audit test                                    审计测试 /lc4oXG8  
audit trail                                          审计轨迹 ?BU?c:"f  
audit work                                        审计工作 UXOf  
audit working paper                                 审计工作底稿 hwSxdT6  
audited financial statement                        审计会计报表，已审计财务报表 AH^ud*3F  
Auditing Guidelines (the～)                      审计规范指南 `6v24?z  
auditing standards                             审计准则 5 axt\  
audit-oriented working paper                          (审计)业务类工作底稿 .qCI!%fg  
authorisation                                     授权 5e^z]j1Yv  
authorisation of transaction                       交易的授权 aX*7tRn_%  
availability                                         可获得性 D&D-E~b^  
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balance                                      余额；差额；平衡 -gv[u,
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balance sheet                                    资产负债表 .i1|U8"X  
bank                                                 银行 N({-&A.N  
bank account                                    银行账户，银行户头 `_
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bank statement                                 银行对账单 5-:H  
barter transaction                              易货交易，以物换物交易 MTn}]blH  
basis of audit                                    审计依据 %U9f`q E  
basis of preparation                                (会计报表的)编制基础 8o466m6/  
book of account                               账目，账簿 ,E2c9V'  
borrowing                                         借款，贷款，借债 HC| ]Au  
branch                                              分支，分支机构，分店 m[hHaX  
brought forward                                (账户余额等的)承上年，承上期，承上页 w=[ITQ|W%  
budget                                              预算 L8KaK  
building                                      建筑物；大楼 y/"CWD/i  
business conditions                                  业务情况，经营情况 5qkyi]/U8  
business licence                               (企业等的)营业执照 w=thaF.  
business relation                                业务关系 VI)hA ^S  
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