[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 )Kx.v'  
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审计词汇英汉对照 4K cEJlK5  
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ability to continue as a going concern               持续经营能力 DY`0 `T  
acceptability                                     可接受性，可接受程度 U&"L9o`2  
acceptable level of detection risk                     检查风险的可接受水平 5Sl"1HL  
acceptance of engagement                       接受委托 QMMpB{FZ`o  
accepting the engagement for the first time              首次接受委托 +[}y` -t  
access to asset                                         对资产的接触 1c,#`\Iikd  
according to                                     根据，依据，依照 Bo:epus
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account balance                                账户余额 j+!u=E  
account for                                       对……进行会计处理，核算；解释 T4x%3-4;  
accounting                                        会计，会计学 yBK$2to~  
accounting advisory serve                        会计咨询服务 :h@V,m Z  
accounting firm                                 会计师事务所 ij:xr% FJ  
accounting information                      会计信息，会计资料 Pll%O@K  
accounting period                             会计期间 %:
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accounting policies                                   会计政策 ,u@:(G  
accounting professional bodies                 会计职业组织，会计职业团体 **P P  
accounting records                                   会计记录 Ry[7PLn]  
accounting responsibility                           会计责任 /J}G{Y |n  
accounting service                             会计服务 &zYQH@  
accounting standards                                会计准则 g?v/u:v>W  
Accounting Standards for Business Enterprises       企业会计准则 |kmP#`P~  
accounting system                             会计系统 h.-L_!1B7  
accounting treatment                                会计处理 ) `{jPK*`  
accuracy                                    准确性，精确性 @ 2hGkJ-  
additional audit procedures                      追加审计程序 @zGF9O<3,@  
addressee                                         收件人，收信人 5CnNp?.t^  
Administration of State-owned Assets  (the～)     国有资产管理局 S^R dj ]  
administrative laws and regulations                 行政法规 7 \xCNOKh  
adverse impact                                 不利影响，负面影响 W,8Uu1X =  
adverse opinion                                反对意见 f)vnm*&-  
advisory group                                  咨询组，顾问组 \=({T_j4  
agency fee                                        代理费，代理费用 4UbqYl3|a  
aggregate                                          总计，合计为…… 0SD'&   
alternation of document and record                 变造文件和记录 @Mg&T
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alternative audit procedures                      替代审计程序，备选审计程序 ~_BjcY  
amend                                              修改，修订 # 2|biTJ  
amortisation                                      摊销 g)f& mQ)  
analytical capacity                             分析能力 dLqBu~*  
analytical procedures                               分析性程序 7OLHYt9  
annual financial statements                        年度会计报表，年度财务报表 m +A4aQ9  
appendix                                          附录，附表 i^WY/ OhL  
applicable                                         适用的 -[!t=qi  
applicable laws and regulations                 适用的法规 AQ FnS&Y  
application systems                                  应用系统 )fo0YpE^|  
apply consistently                              一贯地执行，一贯地实施 jhRr!  
appropriate                                       适当的，合适的； ;u`8pF!_eE  
征用，挪用 \e'Vsy>q  
appropriate authorization                          适当的授权 a /]FlT  
appropriateness of audit evidence                    审计证据的适当性 %,$xmoj9O]  
approval                                    批准，核准 =~s+<9c]  
assertion                                    (会计报表上的)认定；确认 r5[pT(XT]  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 wMgF*  
asset                                                 资产，财产 G9&2s%lu.e  
asset restructuring                             资产重组 -[N 9"Z,  
assignment of duties                                 职责的划分 (k+*0.T&?  
assistant                                     助理，助理人员 U=%(kOx  
associated company                                 联属公司，联营公司 {KDN|o+%  
association                                        联合，结合；协会，社团 I[rR-4.F]  
assumption                                       假设，假定 \v+>qY<q  
at a given date                                         在某一特定时日 ^EN )}:%Z  
attestation                                         鉴证，公证 KKQT?/ {b  
attestation service                             鉴证服务 {oOUIP  
audit adjustment                                审计调整 ;\|GU@K{hC  
audit areas                                        审计领域 $S>bcsAy  
audit conclusion                                审计结论 f>xi(0  
audit effectiveness                             审计效果 {nM1$  
audit efficiency                                  审计效率 [$K8y&\L  
audit engagement letter                      审计业务约定书 W.s8!KH:  
audit evidence                                          审计证据 YXTV$A+lW  
audit fee                                    审计费 f4,|D |  
audit files                                          审计档案 K:9AP{+  
audit findings                                     审计中发现的事项 g/l:q&Q<  
audit implementation stage                        审计实施阶段 K%`]HW@I{  
audit mark                                        审计标识 h}nS&.  
audit materiality                                 审计重要性 ^?]-Q*w3Qs  
audit method                                     审计方法 7L:Eg  
audit objective                                         审计目标，审计目的 {o^tSEN!-
 
audit of financial statements                      会计报表审计，财务报表审计 Y(aUB$"  
audit opinion                                     审计意见 LV1drc  
audit period                                      被审计期间，被审计年度 zrSYLG  
audit plan                                          审计计划 W=g'Xu!|!2  
audit planning                                    编制审计计划，制定审计计划，审计计划 Q%~BD@Io  
audit planning stage                                  审计计划阶段 L9^M?.a  
audit procedure                                审计程序 g :B4zlKG  
audit programme                               审计程序表，具体审计计划 k8J zey]X  
audit report                                       审计报告 zqt%x?l  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 2Y9u9;ah  
audit report with a qualified opinion                 有保留意见的审计报告 u,:hT] ~+  
audit report with an adverse opinion                否定意见的审计报告 i@D4bd9lR  
audit report with dual dates                      双重日期审计报告 k:V9_EI=  
audit reporting stage                                 审计报告阶段 FS)#
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audit responsibility                                   审计责任 nT01B1/<]  
audit results                                      审计结果 UsA fZg8  
audit risk                                          审计风险 ]jI<Js*F  
audit sampling                                          审计抽样 RX{} UmU<  
audit sampling techniques                         审计抽样方法，审计抽样技术 H;<>uELie  
audit strategies                                  审计策略 f tl$P[T  
audit summary                                         审计总结，审计小结 pdFO!A_t  
audit team                                         审计小组 GzaGTd.b  
audit test                                    审计测试 YH+(N  
audit trail                                          审计轨迹 H}_R`S  
audit work                                        审计工作 n(V{ [  
audit working paper                                 审计工作底稿 E_'H=QN c  
audited financial statement                        审计会计报表，已审计财务报表 _U LzA  
Auditing Guidelines (the～)                      审计规范指南 o+8H:7,o'  
auditing standards                             审计准则 8G$BQ  
audit-oriented working paper                          (审计)业务类工作底稿 8JQ\eF$ma  
authorisation                                     授权 "~.4z,ha  
authorisation of transaction                       交易的授权 yK&  
availability                                         可获得性 ~s-gnp  
B dPpJDY0  
balance                                      余额；差额；平衡 $8(QBZq  
balance sheet                                    资产负债表 o(DG 3qk  
bank                                                 银行 {7DXSe4  
bank account                                    银行账户，银行户头 G0Z5h  
bank statement                                 银行对账单 7 f k)a  
barter transaction                              易货交易，以物换物交易 (x\VGo  
basis of audit                                    审计依据 %rhZH^2  
basis of preparation                                (会计报表的)编制基础 \`z%5/@f;  
book of account                               账目，账簿 31 <0Nw;l  
borrowing                                         借款，贷款，借债 \p.yR .  
branch                                              分支，分支机构，分店 U8NX%*oW  
brought forward                                (账户余额等的)承上年，承上期，承上页 2
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budget                                              预算 lw~ V  
building                                      建筑物；大楼 JvvN>bg  
business conditions                                  业务情况，经营情况 {9{X\|  
business licence                               (企业等的)营业执照 CLmo%"\s  
business relation                                业务关系 dG0zA D  
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