[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 ej%;%`C-  
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审计词汇英汉对照 _/}Hqh  
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ability to continue as a going concern               持续经营能力 Ae j   
acceptability                                     可接受性，可接受程度 3z)"U  
acceptable level of detection risk                     检查风险的可接受水平 /.)[9bQ<  
acceptance of engagement                       接受委托 <D!c ~*[  
accepting the engagement for the first time              首次接受委托 dA1 C)gLi  
access to asset                                         对资产的接触 ;DD>k bd  
according to                                     根据，依据，依照 Mf:M3H%YV+  
account balance                                账户余额 Z-SwJtWk  
account for                                       对……进行会计处理，核算；解释 P$18Xno{  
accounting                                        会计，会计学 ?#m<\]S<  
accounting advisory serve                        会计咨询服务 FU\/JF.j  
accounting firm                                 会计师事务所 )W]>\=@Y  
accounting information                      会计信息，会计资料 *i?rJH  
accounting period                             会计期间 m0j|58~  
accounting policies                                   会计政策 'sRg4?PT  
accounting professional bodies                 会计职业组织，会计职业团体 YxEbg(Y  
accounting records                                   会计记录 8nIM ZV  
accounting responsibility                           会计责任 H5Ux.]y  
accounting service                             会计服务 :YqQlr\
 
accounting standards                                会计准则 5'X74`  
Accounting Standards for Business Enterprises       企业会计准则 ],\sRQbv&  
accounting system                             会计系统 @1v3-n=  
accounting treatment                                会计处理 x^)g'16`  
accuracy                                    准确性，精确性 Y
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additional audit procedures                      追加审计程序 9$o<  
addressee                                         收件人，收信人 *O+R|Cdp/  
Administration of State-owned Assets  (the～)     国有资产管理局
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administrative laws and regulations                 行政法规 ]eYd8s+  
adverse impact                                 不利影响，负面影响 4L=$K2R2r  
adverse opinion                                反对意见 @%OPy|=,{  
advisory group                                  咨询组，顾问组 JG@L5f  
agency fee                                        代理费，代理费用 ?aFr8i:)M  
aggregate                                          总计，合计为…… V)0[`zJ  
alternation of document and record                 变造文件和记录 wfB
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alternative audit procedures                      替代审计程序，备选审计程序 VyecTU"W  
amend                                              修改，修订 %1\v7Xw{9  
amortisation                                      摊销 Ao zm O  
analytical capacity                             分析能力 X-kXg)!Bg  
analytical procedures                               分析性程序 m7r j>X Y  
annual financial statements                        年度会计报表，年度财务报表 6| *(dE2x(  
appendix                                          附录，附表 nTys4R  
applicable                                         适用的 P>*Fj4Z~  
applicable laws and regulations                 适用的法规 48tcgFg[  
application systems                                  应用系统 =[]x\&@t  
apply consistently                              一贯地执行，一贯地实施 ?}'N_n
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appropriate                                       适当的，合适的； }_{y|NW  
征用，挪用 E?Zb~xk  
appropriate authorization                          适当的授权 #puQi  
appropriateness of audit evidence                    审计证据的适当性 h@*lWi2K7  
approval                                    批准，核准 & u$(NbK  
assertion                                    (会计报表上的)认定；确认 _1>SG2h{fV  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 #K=b%;>  
asset                                                 资产，财产 bz{^h'  
asset restructuring                             资产重组 6OL41g'  
assignment of duties                                 职责的划分 "jL1.9%"  
assistant                                     助理，助理人员 q&zny2])  
associated company                                 联属公司，联营公司 U^%9 )4bj  
association                                        联合，结合；协会，社团 z,pNb%*O  
assumption                                       假设，假定 -$+,]t^GV  
at a given date                                         在某一特定时日 Hf VHI1f  
attestation                                         鉴证，公证 Ci~f#{  
attestation service                             鉴证服务 }m6f^fs}  
audit adjustment                                审计调整
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audit areas                                        审计领域 UT3bd,,  
audit conclusion                                审计结论 C,o:  
audit effectiveness                             审计效果 oW0gU?Rr)u  
audit efficiency                                  审计效率 Q_ctX
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audit engagement letter                      审计业务约定书 GI4?|@%vD!  
audit evidence                                          审计证据 Ri|k<io  
audit fee                                    审计费 m_a^RB(  
audit files                                          审计档案 sffhPX\I  
audit findings                                     审计中发现的事项 jm + V$YBP  
audit implementation stage                        审计实施阶段 }@d>,1DU  
audit mark                                        审计标识 `9/0J-7*  
audit materiality                                 审计重要性 vR7ctav  
audit method                                     审计方法 NX?}{'f  
audit objective                                         审计目标，审计目的 LU%#mY  
audit of financial statements                      会计报表审计，财务报表审计 qQ^d9EK'?~  
audit opinion                                     审计意见 yahAD.Xuo@  
audit period                                      被审计期间，被审计年度 C(G(^_6  
audit plan                                          审计计划 o`idg[l.  
audit planning                                    编制审计计划，制定审计计划，审计计划 F8;mYuA  
audit planning stage                                  审计计划阶段 Q4
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audit procedure                                审计程序 ;;:">@5
 
audit programme                               审计程序表，具体审计计划 Gb;99mE  
audit report                                       审计报告 Ua %UbAt  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 C>^,*7dS  
audit report with a qualified opinion                 有保留意见的审计报告 0!pJ5q ,A  
audit report with an adverse opinion                否定意见的审计报告 `|nH1sHFq  
audit report with dual dates                      双重日期审计报告 sa*g   
audit reporting stage                                 审计报告阶段 tww=~!  
audit responsibility                                   审计责任 kd yAl,  
audit results                                      审计结果 z) :ka"e  
audit risk                                          审计风险 vd`O aM}#U  
audit sampling                                          审计抽样 6,X+1EXY  
audit sampling techniques                         审计抽样方法，审计抽样技术 ML=eL*}l  
audit strategies                                  审计策略 eH %Ja[  
audit summary                                         审计总结，审计小结 sm0fAL  
audit team                                         审计小组 vv+km+  
audit test                                    审计测试 g0PT8]8  
audit trail                                          审计轨迹 p!_[qs  
audit work                                        审计工作 W RF.[R"  
audit working paper                                 审计工作底稿 vDsF-
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audited financial statement                        审计会计报表，已审计财务报表 ~(P&g7u  
Auditing Guidelines (the～)                      审计规范指南 5$kdgFq(  
auditing standards                             审计准则 K*1.'9/  
audit-oriented working paper                          (审计)业务类工作底稿 ;+a2\j+  
authorisation                                     授权 @Gt`Ds9=  
authorisation of transaction                       交易的授权 3f"C!l]Xu  
availability                                         可获得性 pe.Ml7o"  
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balance                                      余额；差额；平衡 S`0NPGn;@[  
balance sheet                                    资产负债表 5Q W}nRCZ  
bank                                                 银行 P;73Hr[E#  
bank account                                    银行账户，银行户头 M ,`w A  
bank statement                                 银行对账单 'S*k_vuN  
barter transaction                              易货交易，以物换物交易 Us ]=Y}(  
basis of audit                                    审计依据 7tRi"\[5  
basis of preparation                                (会计报表的)编制基础 TN\|fzj  
book of account                               账目，账簿 >{wuEPA  
borrowing                                         借款，贷款，借债 ^*0'\/N&  
branch                                              分支，分支机构，分店 yrnv!moc%t  
brought forward                                (账户余额等的)承上年，承上期，承上页 49AW6H.JT  
budget                                              预算 rh66_eV  
building                                      建筑物；大楼 7b,(\Fm  
business conditions                                  业务情况，经营情况 (,B#t7ka  
business licence                               (企业等的)营业执照 !J3UqS  
business relation                                业务关系 RbEKP(uw  
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