[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 ^R- -&{I  
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审计词汇英汉对照 " &2Kvsz  
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ability to continue as a going concern               持续经营能力 q6DuLFatc*  
acceptability                                     可接受性，可接受程度 T-e'r  
acceptable level of detection risk                     检查风险的可接受水平 nmIos]B  
acceptance of engagement                       接受委托 U hKC:<%  
accepting the engagement for the first time              首次接受委托 0#1h
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access to asset                                         对资产的接触 ZL/iX~}a'  
according to                                     根据，依据，依照 D5lzrpg_e  
account balance                                账户余额 2;h4$^`dt  
account for                                       对……进行会计处理，核算；解释 +KV?W+g)`  
accounting                                        会计，会计学 ;e,_F/@`  
accounting advisory serve                        会计咨询服务 ILi{5L  
accounting firm                                 会计师事务所 /+^7lQo\]  
accounting information                      会计信息，会计资料 eC`} oEz  
accounting period                             会计期间 }-YM>q  
accounting policies                                   会计政策 UrtA]pc3L  
accounting professional bodies                 会计职业组织，会计职业团体
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accounting records                                   会计记录 )CgKZ"  
accounting responsibility                           会计责任 $ 9bIUJ  
accounting service                             会计服务 iF]G$@rbU  
accounting standards                                会计准则 Do1 Ip&X  
Accounting Standards for Business Enterprises       企业会计准则 U9w0kcUw#J  
accounting system                             会计系统 6ub-NtVu  
accounting treatment                                会计处理 38ac~1HjE  
accuracy                                    准确性，精确性 matW>D;J  
additional audit procedures                      追加审计程序 ^h wF=  
addressee                                         收件人，收信人 Zo$,{rl  
Administration of State-owned Assets  (the～)     国有资产管理局 sBUK v(U)  
administrative laws and regulations                 行政法规 aumWU{j=  
adverse impact                                 不利影响，负面影响 RcJ.=?I!  
adverse opinion                                反对意见 6/{V#.(  
advisory group                                  咨询组，顾问组 TCShS}q;%  
agency fee                                        代理费，代理费用 HUR
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aggregate                                          总计，合计为…… Nr~9] S  
alternation of document and record                 变造文件和记录 sVXIR  
alternative audit procedures                      替代审计程序，备选审计程序 o[=h=&@5p  
amend                                              修改，修订 K4w %XVaH  
amortisation                                      摊销 \Af25Mcf:  
analytical capacity                             分析能力 +yC]f b  
analytical procedures                               分析性程序 : jgvg$fd  
annual financial statements                        年度会计报表，年度财务报表 #6
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appendix                                          附录，附表 <'(O0  
applicable                                         适用的 _8zZ.~)  
applicable laws and regulations                 适用的法规 H J5 Ktt  
application systems                                  应用系统 :+?eF^5  
apply consistently                              一贯地执行，一贯地实施 /
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appropriate                                       适当的，合适的； ~>2DA$Ec  
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appropriate authorization                          适当的授权 dU4 h  
appropriateness of audit evidence                    审计证据的适当性 _6U=7<f  
approval                                    批准，核准 r.-U=ql  
assertion                                    (会计报表上的)认定；确认 :A
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assessed level of control risk                           对控制风险的评估，控制风险的评估水平 3K)12x$.K  
asset                                                 资产，财产 6f=,$:S$  
asset restructuring                             资产重组 *=yUs'brB  
assignment of duties                                 职责的划分 Tt^PiaS!  
assistant                                     助理，助理人员 ]IF QD  
associated company                                 联属公司，联营公司 ?HD eiJkX  
association                                        联合，结合；协会，社团 `vbd7i  
assumption                                       假设，假定 FE'|wf  
at a given date                                         在某一特定时日 He&7(mQ0^  
attestation                                         鉴证，公证 _ ^ JhncL  
attestation service                             鉴证服务 ~Qg:_ @@\  
audit adjustment                                审计调整 u/s,#  
audit areas                                        审计领域 `5SLo=~  
audit conclusion                                审计结论 QmHj=s:x\  
audit effectiveness                             审计效果 /Kw}R5l  
audit efficiency                                  审计效率 "pZvV0'  
audit engagement letter                      审计业务约定书 4O I''i  
audit evidence                                          审计证据 &-5`Oln  
audit fee                                    审计费 )># Y,/q  
audit files                                          审计档案 +, IMN)?;z  
audit findings                                     审计中发现的事项 3bWYRW  
audit implementation stage                        审计实施阶段 Fa"/p_1  
audit mark                                        审计标识 )Z/ L  
audit materiality                                 审计重要性 &XvSAw+D@  
audit method                                     审计方法 M53{e;.kN  
audit objective                                         审计目标，审计目的 \r.{Ru  
audit of financial statements                      会计报表审计，财务报表审计 NE~R&ym9  
audit opinion                                     审计意见 0\B31=N(  
audit period                                      被审计期间，被审计年度 <bvbfS  
audit plan                                          审计计划 \OzPDN  
audit planning                                    编制审计计划，制定审计计划，审计计划 kzkrvC+u  
audit planning stage                                  审计计划阶段 BB$(0mM^  
audit procedure                                审计程序 # dA-dN  
audit programme                               审计程序表，具体审计计划 Z91{*?  
audit report                                       审计报告 MbT;]Bo  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 . X:
 
audit report with a qualified opinion                 有保留意见的审计报告 T"bH{|:%*=  
audit report with an adverse opinion                否定意见的审计报告 uGoySt&;(  
audit report with dual dates                      双重日期审计报告 v47S9Vm+  
audit reporting stage                                 审计报告阶段 SlaHhq3  
audit responsibility                                   审计责任 "VIoVu  
audit results                                      审计结果 *UerLpf  
audit risk                                          审计风险 _N @h  
audit sampling                                          审计抽样 ^CBc~um2  
audit sampling techniques                         审计抽样方法，审计抽样技术 c>$PL
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audit strategies                                  审计策略 %&Fsk]T%:  
audit summary                                         审计总结，审计小结 hx.ln6=4  
audit team                                         审计小组 qOqU CRUe:  
audit test                                    审计测试 RV=Z$  
audit trail                                          审计轨迹 _o+z#Fnz  
audit work                                        审计工作 qH=<8Iu  
audit working paper                                 审计工作底稿 JmP[9"  
audited financial statement                        审计会计报表，已审计财务报表 _8z ga A  
Auditing Guidelines (the～)                      审计规范指南 .#OD=wkN0  
auditing standards                             审计准则 78MQoG<  
audit-oriented working paper                          (审计)业务类工作底稿 mVs<XnA47  
authorisation                                     授权
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authorisation of transaction                       交易的授权 S|K#lL  
availability                                         可获得性 dSP~R  
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balance                                      余额；差额；平衡 }x~1w:zHd  
balance sheet                                    资产负债表 \/8oua_)  
bank                                                 银行 pYBY"r  
bank account                                    银行账户，银行户头 ]?<=DHn  
bank statement                                 银行对账单 fep8hf B;  
barter transaction                              易货交易，以物换物交易 yQ03&{#  
basis of audit                                    审计依据 E9bc pup  
basis of preparation                                (会计报表的)编制基础 x|=]Xxco  
book of account                               账目，账簿 |19 zjhl  
borrowing                                         借款，贷款，借债 k|r|*|8  
branch                                              分支，分支机构，分店 9 *+X^q'  
brought forward                                (账户余额等的)承上年，承上期，承上页 u}0U !
 
budget                                              预算 /\wm/Yx?S  
building                                      建筑物；大楼 nYb{?{_ca8  
business conditions                                  业务情况，经营情况 RG8Ek"D@  
business licence                               (企业等的)营业执照 sy(8-zbI  
business relation                                业务关系 *dpKo&y  
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