[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 4~WlP,,M  
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审计词汇英汉对照 !:J<pWN"  
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ability to continue as a going concern               持续经营能力 H2]BMkum  
acceptability                                     可接受性，可接受程度 D4\(:kF\Hg  
acceptable level of detection risk                     检查风险的可接受水平 Bcm=G
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acceptance of engagement                       接受委托 hGKdGu`0  
accepting the engagement for the first time              首次接受委托 -AeHY'T  
access to asset                                         对资产的接触 "b;k.Fx  
according to                                     根据，依据，依照 "2K|#,%N  
account balance                                账户余额 5oa]dco  
account for                                       对……进行会计处理，核算；解释 EM~7#Y  
accounting                                        会计，会计学 h=mv9=x  
accounting advisory serve                        会计咨询服务 Oi#k:vq4  
accounting firm                                 会计师事务所 Q }8C  
accounting information                      会计信息，会计资料 3DHvaq q7  
accounting period                             会计期间 Es,0'\m&  
accounting policies                                   会计政策 Ua!Odju*w  
accounting professional bodies                 会计职业组织，会计职业团体 ?/L1tX)  
accounting records                                   会计记录 C$0ITw  
accounting responsibility                           会计责任 &:,fb]p  
accounting service                             会计服务 w5=EtKTi  
accounting standards                                会计准则 {Bv`i8e  
Accounting Standards for Business Enterprises       企业会计准则 o}W7.7^2  
accounting system                             会计系统 6P6Jx;  
accounting treatment                                会计处理 '4Y*-!9  
accuracy                                    准确性，精确性 th;]Vo  
additional audit procedures                      追加审计程序 ";58B}ki  
addressee                                         收件人，收信人 dR ?5$V(  
Administration of State-owned Assets  (the～)     国有资产管理局 "URVX1#(r  
administrative laws and regulations                 行政法规 {)GQ V`y  
adverse impact                                 不利影响，负面影响 6q !7i%fK?  
adverse opinion                                反对意见 wf^cyCR0  
advisory group                                  咨询组，顾问组 m';|}z'  
agency fee                                        代理费，代理费用 J]_)gb'1BR  
aggregate                                          总计，合计为…… @u7%B}q7:  
alternation of document and record                 变造文件和记录 Xek E#
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alternative audit procedures                      替代审计程序，备选审计程序 DwQp$l'NfW  
amend                                              修改，修订 y& Gw.N}<r  
amortisation                                      摊销 ;vZ*,q6  
analytical capacity                             分析能力 EzwF`3RjK  
analytical procedures                               分析性程序 K T"h74@  
annual financial statements                        年度会计报表，年度财务报表 J\9jsx!WQ  
appendix                                          附录，附表 e1Dj0s?i~K  
applicable                                         适用的 ROcY'-  
applicable laws and regulations                 适用的法规 ">0 /8]l  
application systems                                  应用系统 .jy)>"h0  
apply consistently                              一贯地执行，一贯地实施 J78Qj[ v  
appropriate                                       适当的，合适的； X@G[=Rs  
征用，挪用 [) B@  
appropriate authorization                          适当的授权 UeC 81*XZ  
appropriateness of audit evidence                    审计证据的适当性 $4&8U~Zs  
approval                                    批准，核准 ',<{X(#(  
assertion                                    (会计报表上的)认定；确认 4t"*)xy  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 LH1BZ(5g  
asset                                                 资产，财产 Ni/|C19Z  
asset restructuring                             资产重组 PP~CZ2Fze  
assignment of duties                                 职责的划分
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assistant                                     助理，助理人员 qsQ]M^@>  
associated company                                 联属公司，联营公司 6B4hSqjh  
association                                        联合，结合；协会，社团 B/[hi%~  
assumption                                       假设，假定 =2Pz$q*ub  
at a given date                                         在某一特定时日 75' Ua$  
attestation                                         鉴证，公证 zV9 =  
attestation service                             鉴证服务 pvK \fSr  
audit adjustment                                审计调整 $v2S;UB v*  
audit areas                                        审计领域 _ +u sn.  
audit conclusion                                审计结论 |8b$x|
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audit effectiveness                             审计效果 9}IVNZc  
audit efficiency                                  审计效率 &C!g(fS  
audit engagement letter                      审计业务约定书 !^rITiy  
audit evidence                                          审计证据 lU
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audit fee                                    审计费 +;{rU&  
audit files                                          审计档案 'lSnyW{  
audit findings                                     审计中发现的事项 w;g)Iy6x  
audit implementation stage                        审计实施阶段
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audit mark                                        审计标识 YLr%vnO*NS  
audit materiality                                 审计重要性 pO@k@JZ  
audit method                                     审计方法 Mr@<ZTw  
audit objective                                         审计目标，审计目的 50O7=  
audit of financial statements                      会计报表审计，财务报表审计 F='jmiVJ  
audit opinion                                     审计意见 S S7D1  
audit period                                      被审计期间，被审计年度 Zi15wE  
audit plan                                          审计计划 C"V?yDy2~  
audit planning                                    编制审计计划，制定审计计划，审计计划 U:C-\ M  
audit planning stage                                  审计计划阶段 ^$g],PAY  
audit procedure                                审计程序
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audit programme                               审计程序表，具体审计计划 g%KGF)+H  
audit report                                       审计报告 e \+~  
audit report with a disclaimer of opinion           拒绝表示意见审计报告
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audit report with a qualified opinion                 有保留意见的审计报告 }-k_?2"A  
audit report with an adverse opinion                否定意见的审计报告 S0X.8Bq  
audit report with dual dates                      双重日期审计报告 QqT6P`0u  
audit reporting stage                                 审计报告阶段 %m0L!|E  
audit responsibility                                   审计责任 ~50 y-  
audit results                                      审计结果 !kjr>
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audit risk                                          审计风险 Xv<;[vq}F  
audit sampling                                          审计抽样 ]y$V/Ij=qK  
audit sampling techniques                         审计抽样方法，审计抽样技术 H@Or
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audit strategies                                  审计策略 ;8 /+wBnm  
audit summary                                         审计总结，审计小结 ".Q!8j"@f  
audit team                                         审计小组 )U3 H15  
audit test                                    审计测试 e2_r0I^C  
audit trail                                          审计轨迹 Z n"TG/:  
audit work                                        审计工作 Q:Nwy(,I  
audit working paper                                 审计工作底稿 0|*UeM  
audited financial statement                        审计会计报表，已审计财务报表 6>P  
Auditing Guidelines (the～)                      审计规范指南 qJAv=D  
auditing standards                             审计准则 7o 83|s.Bm  
audit-oriented working paper                          (审计)业务类工作底稿 f"OA Zji  
authorisation                                     授权 d%[`=fs]|m  
authorisation of transaction                       交易的授权 H8Z Z@@ qm  
availability                                         可获得性 ]CtoK%k  
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balance                                      余额；差额；平衡 GXAk*vS=G  
balance sheet                                    资产负债表 (Mire%$h  
bank                                                 银行 nP3;<*T P0  
bank account                                    银行账户，银行户头 ""U?# <}GD  
bank statement                                 银行对账单 GhfUCW%  
barter transaction                              易货交易，以物换物交易 Bb2r95h}^  
basis of audit                                    审计依据 ytcG6WN3  
basis of preparation                                (会计报表的)编制基础 3Wtv+L7Br  
book of account                               账目，账簿 ^QL/m\zq@%  
borrowing                                         借款，贷款，借债 e*'|iuDrY  
branch                                              分支，分支机构，分店 Z2pN<S{5  
brought forward                                (账户余额等的)承上年，承上期，承上页 JQVw 6*u{  
budget                                              预算 %NAFU/&  
building                                      建筑物；大楼 q4#f *]  
business conditions                                  业务情况，经营情况 `__?7"p )\  
business licence                               (企业等的)营业执照 TG%hy"k  
business relation                                业务关系 h1UlLy8  
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