[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 &:+_{nc,  
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审计词汇英汉对照 *OE>gg&?Nh  
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ability to continue as a going concern               持续经营能力 W\DJXM]b  
acceptability                                     可接受性，可接受程度 <* PjG}Z.  
acceptable level of detection risk                     检查风险的可接受水平 t^
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acceptance of engagement                       接受委托 ER$~kFE2yP  
accepting the engagement for the first time              首次接受委托 L?y,xA_  
access to asset                                         对资产的接触 /_bM~g  
according to                                     根据，依据，依照 |4Q><6"G  
account balance                                账户余额 / dn]`Ge)  
account for                                       对……进行会计处理，核算；解释 DNM~/Oo  
accounting                                        会计，会计学 Sag\wKV8  
accounting advisory serve                        会计咨询服务 s3T6"%S`  
accounting firm                                 会计师事务所 zwHTt E  
accounting information                      会计信息，会计资料 :TWHmxch  
accounting period                             会计期间 !C0= h  
accounting policies                                   会计政策 WHF:>0B  
accounting professional bodies                 会计职业组织，会计职业团体 Fn%:0j  
accounting records                                   会计记录 lu.2ZQE
 
accounting responsibility                           会计责任 .~8IW,[  
accounting service                             会计服务 ~yf5$~Z  
accounting standards                                会计准则 4';['  
Accounting Standards for Business Enterprises       企业会计准则 AB#hhi#  
accounting system                             会计系统 9p$q@Bc  
accounting treatment                                会计处理 J5rR?[i{  
accuracy                                    准确性，精确性 7y`
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additional audit procedures                      追加审计程序 CblL1q8  
addressee                                         收件人，收信人 khu,P[3>  
Administration of State-owned Assets  (the～)     国有资产管理局  L_Ai/'
 
administrative laws and regulations                 行政法规 CILk  
adverse impact                                 不利影响，负面影响 Wj*6}N/  
adverse opinion                                反对意见 Ip1Qm
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advisory group                                  咨询组，顾问组 Vgm{=$  
agency fee                                        代理费，代理费用 1X9sx&5H  
aggregate                                          总计，合计为…… ,wEM  
alternation of document and record                 变造文件和记录 }&naP  
alternative audit procedures                      替代审计程序，备选审计程序 cE]kI,Fw,M  
amend                                              修改，修订 0nuFWV  
amortisation                                      摊销 jHZ<Gc  
analytical capacity                             分析能力 8YJ({ Ou_  
analytical procedures                               分析性程序 BW;u?1Xa  
annual financial statements                        年度会计报表，年度财务报表 }?^G=IP4(  
appendix                                          附录，附表 j?(QieBH  
applicable                                         适用的 w$!n8Aqs  
applicable laws and regulations                 适用的法规 btE+.V  
application systems                                  应用系统 PrcM'Q  
apply consistently                              一贯地执行，一贯地实施 HTG;'$H^  
appropriate                                       适当的，合适的； NlMx!f>b%/  
征用，挪用 zYNJF>^<  
appropriate authorization                          适当的授权 *%e#)sn*  
appropriateness of audit evidence                    审计证据的适当性 aU!
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approval                                    批准，核准 a`uT'g[*  
assertion                                    (会计报表上的)认定；确认 "8I4]
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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 !]nCeo  
asset                                                 资产，财产 ^pP 14y*go  
asset restructuring                             资产重组 9+']`=a:  
assignment of duties                                 职责的划分 90!Ib~7zH  
assistant                                     助理，助理人员 ^
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associated company                                 联属公司，联营公司 tQ67XAb  
association                                        联合，结合；协会，社团 #Grm-W9E  
assumption                                       假设，假定 4Ojw&ys@V  
at a given date                                         在某一特定时日 5 $J  
attestation                                         鉴证，公证 +*q@=P,  
attestation service                             鉴证服务 ]lY9[~ v  
audit adjustment                                审计调整 ^q`*!B9@  
audit areas                                        审计领域 P.:T zk6  
audit conclusion                                审计结论 `vSsgG  
audit effectiveness                             审计效果 '3Ie0QO]"%  
audit efficiency                                  审计效率 u/f&Wq/  
audit engagement letter                      审计业务约定书 C(t/:?(y  
audit evidence                                          审计证据 I'C,'  
audit fee                                    审计费 wW4S@m  
audit files                                          审计档案 d8#j@='a*  
audit findings                                     审计中发现的事项 \YS?}! 0  
audit implementation stage                        审计实施阶段 Mm!saKT%  
audit mark                                        审计标识 4o3GS8  
audit materiality                                 审计重要性 bph* X{lFK  
audit method                                     审计方法 h~p}08  
audit objective                                         审计目标，审计目的 ?s]`G'=>V`  
audit of financial statements                      会计报表审计，财务报表审计 D,/9rH  
audit opinion                                     审计意见 -wfV  
audit period                                      被审计期间，被审计年度 [4j;FN Fa  
audit plan                                          审计计划 $ Zr, -  
audit planning                                    编制审计计划，制定审计计划，审计计划 B(LV22#  
audit planning stage                                  审计计划阶段 sh2bhv]  
audit procedure                                审计程序 t^5_;sJQ  
audit programme                               审计程序表，具体审计计划 }nl)*l  
audit report                                       审计报告 (&,R1dLo  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 v_0!uT5~NE  
audit report with a qualified opinion                 有保留意见的审计报告 -huZnDN  
audit report with an adverse opinion                否定意见的审计报告 <4,
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audit report with dual dates                      双重日期审计报告 0)!zhO_}  
audit reporting stage                                 审计报告阶段 r.;iO0[/  
audit responsibility                                   审计责任 @`D6F
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audit results                                      审计结果 W)cLMGet  
audit risk                                          审计风险 _4$DnQ6&  
audit sampling                                          审计抽样 2\de|'  
audit sampling techniques                         审计抽样方法，审计抽样技术 AtDrQ<>y'  
audit strategies                                  审计策略 (qN(#~  
audit summary                                         审计总结，审计小结 us%RQ8=k  
audit team                                         审计小组 #7h fEAk  
audit test                                    审计测试 >>zoG3H!  
audit trail                                          审计轨迹 Yur)_m  
audit work                                        审计工作 ~*[4DQ[\  
audit working paper                                 审计工作底稿 ^;Q pE  
audited financial statement                        审计会计报表，已审计财务报表 rU@?v+i  
Auditing Guidelines (the～)                      审计规范指南 +hgCk87%#  
auditing standards                             审计准则 ^^l"brPa  
audit-oriented working paper                          (审计)业务类工作底稿 z_@zMLs  
authorisation                                     授权 =osw3"ng  
authorisation of transaction                       交易的授权 q&T'x> /  
availability                                         可获得性 Q0\5j<'e  
B UE w3AO  
balance                                      余额；差额；平衡 wtLMc  
balance sheet                                    资产负债表 0K0=Ob^(e  
bank                                                 银行 , % jTXb  
bank account                                    银行账户，银行户头 &Ld8Z9IeFp  
bank statement                                 银行对账单 98'XSL|  
barter transaction                              易货交易，以物换物交易 W%K8HAP"  
basis of audit                                    审计依据 $]JIA|  
basis of preparation                                (会计报表的)编制基础 J6D$ i+  
book of account                               账目，账簿 4ZpF1Zc4B  
borrowing                                         借款，贷款，借债 $4JX#lkt  
branch                                              分支，分支机构，分店 O/oYaAlFF@  
brought forward                                (账户余额等的)承上年，承上期，承上页 "IJMvTmj  
budget                                              预算 {NgY8wQB  
building                                      建筑物；大楼 v=1S
  
business conditions                                  业务情况，经营情况 4^_Au^8R(  
business licence                               (企业等的)营业执照 | V,jd  
business relation                                业务关系 os^SD&hL  
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