[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 py!|\00}  
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审计词汇英汉对照 8 &LQzwa  
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ability to continue as a going concern               持续经营能力 XGWSdPJLr  
acceptability                                     可接受性，可接受程度 kQSy+q  
acceptable level of detection risk                     检查风险的可接受水平 mt{nm[D!Xp  
acceptance of engagement                       接受委托 oy=js -  
accepting the engagement for the first time              首次接受委托 .CABH,Po:  
access to asset                                         对资产的接触 ?k&Vy  
according to                                     根据，依据，依照 ,t?B+$E  
account balance                                账户余额 g`' !HGY  
account for                                       对……进行会计处理，核算；解释 GqvpA# i  
accounting                                        会计，会计学 O!#g<`r{K  
accounting advisory serve                        会计咨询服务 2B[X,rL.pX  
accounting firm                                 会计师事务所 XbKYiy  
accounting information                      会计信息，会计资料  :D6 ON"6  
accounting period                             会计期间 _Xc8Yg }`  
accounting policies                                   会计政策 M*, -zGr  
accounting professional bodies                 会计职业组织，会计职业团体 )._;~z!  
accounting records                                   会计记录 OmpND{w  
accounting responsibility                           会计责任 A@[o;H}XP  
accounting service                             会计服务 ]d0BN`*U.  
accounting standards                                会计准则 VU(v3^1"  
Accounting Standards for Business Enterprises       企业会计准则 }<v@01  
accounting system                             会计系统 Ys!82M$g  
accounting treatment                                会计处理 uM IIYS  
accuracy                                    准确性，精确性 eK?MKe  
additional audit procedures                      追加审计程序 EoR}Af  
addressee                                         收件人，收信人 EzM ?Nft  
Administration of State-owned Assets  (the～)     国有资产管理局 uK"=i8rs4  
administrative laws and regulations                 行政法规 v\gLWq'  
adverse impact                                 不利影响，负面影响 l'-Bu(  
adverse opinion                                反对意见 {OkV%Q<  
advisory group                                  咨询组，顾问组 B$fPgW-  
agency fee                                        代理费，代理费用 ?}tFN_X"  
aggregate                                          总计，合计为…… df 4A RP+  
alternation of document and record                 变造文件和记录 {9&;Q|D z  
alternative audit procedures                      替代审计程序，备选审计程序 x_N'TjS^{  
amend                                              修改，修订 9}!qR|l3nR  
amortisation                                      摊销 /tx]5`#@7]  
analytical capacity                             分析能力 6$Xzpg(o  
analytical procedures                               分析性程序 yiXSYD  
annual financial statements                        年度会计报表，年度财务报表 |^"1{7)  
appendix                                          附录，附表 SumF 2  
applicable                                         适用的 QC OM_$y  
applicable laws and regulations                 适用的法规 "Y =;.:qe  
application systems                                  应用系统 wo;~7K  
apply consistently                              一贯地执行，一贯地实施 NdA[C|_8}f  
appropriate                                       适当的，合适的； s^G.]%iU  
征用，挪用 =vCY?I$P  
appropriate authorization                          适当的授权 'j8:vq^
d  
appropriateness of audit evidence                    审计证据的适当性 w7.V6S$Ga  
approval                                    批准，核准 C\Wmq [  
assertion                                    (会计报表上的)认定；确认 B dj!ia;H  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 vAF "n  
asset                                                 资产，财产 gZ3u=uME  
asset restructuring                             资产重组 D[[|")Fn  
assignment of duties                                 职责的划分 >reU#
j  
assistant                                     助理，助理人员 )np:lL$$  
associated company                                 联属公司，联营公司 c \J:![x  
association                                        联合，结合；协会，社团 #?U}&Bd  
assumption                                       假设，假定 sQHv%]s 0  
at a given date                                         在某一特定时日 F4-$~v@  
attestation                                         鉴证，公证 8?#/o c  
attestation service                             鉴证服务 D(@S+r_ota  
audit adjustment                                审计调整 YNyk1cE  
audit areas                                        审计领域 Uou1
mZz/  
audit conclusion                                审计结论 <SAzxo:I  
audit effectiveness                             审计效果 g#pr yYz  
audit efficiency                                  审计效率 T9 E+\D  
audit engagement letter                      审计业务约定书 93
)sk/j  
audit evidence                                          审计证据 5FPM`hLT  
audit fee                                    审计费 F`9xVnK=  
audit files                                          审计档案 :\`o8`
 
audit findings                                     审计中发现的事项 #>("CAB02T  
audit implementation stage                        审计实施阶段 6xx<Y2@  
audit mark                                        审计标识 A7Cm5>Y_S  
audit materiality                                 审计重要性 >UTBO|95y  
audit method                                     审计方法 [B*x-R[FI  
audit objective                                         审计目标，审计目的 vFzRg
5lH  
audit of financial statements                      会计报表审计，财务报表审计 !I{0 _b
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audit opinion                                     审计意见 $D~0~gn~  
audit period                                      被审计期间，被审计年度 >W=,j)MA  
audit plan                                          审计计划 DZ3wCLQtK  
audit planning                                    编制审计计划，制定审计计划，审计计划 13$%,q
)  
audit planning stage                                  审计计划阶段 I;,77PxD  
audit procedure                                审计程序 3)t.p>VgO  
audit programme                               审计程序表，具体审计计划 a_^\=&?'  
audit report                                       审计报告 TPQ%L@^L+  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 c)6m$5]  
audit report with a qualified opinion                 有保留意见的审计报告 Gt8M&S-;  
audit report with an adverse opinion                否定意见的审计报告 :%_LpZ
 
audit report with dual dates                      双重日期审计报告 jh?H.;**  
audit reporting stage                                 审计报告阶段 D#9m\o_  
audit responsibility                                   审计责任 > ym,{EHK  
audit results                                      审计结果 z}77Eh<  
audit risk                                          审计风险 0I-9nuw,^;  
audit sampling                                          审计抽样 niMsQ  
audit sampling techniques                         审计抽样方法，审计抽样技术 '
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audit strategies                                  审计策略 60^`JVGWH  
audit summary                                         审计总结，审计小结 */5d>04  
audit team                                         审计小组 Di,^%  
audit test                                    审计测试 6IN e@  
audit trail                                          审计轨迹 fh&nu"&  
audit work                                        审计工作 \}yc`7T:L0  
audit working paper                                 审计工作底稿 '|6]_  
audited financial statement                        审计会计报表，已审计财务报表 <yV"6/l0  
Auditing Guidelines (the～)                      审计规范指南 9d0@wq.  
auditing standards                             审计准则 wyH[x!QX  
audit-oriented working paper                          (审计)业务类工作底稿 r(>@qGN  
authorisation                                     授权 gMi
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authorisation of transaction                       交易的授权 NR$3%0 nC6  
availability                                         可获得性 *nT<m \C6  
B { T/[cu<  
balance                                      余额；差额；平衡 OR P\b  
balance sheet                                    资产负债表 9!ngy*\x  
bank                                                 银行 |"q5sym8Y_  
bank account                                    银行账户，银行户头 /*(Kr'c  
bank statement                                 银行对账单 *P[hy  
barter transaction                              易货交易，以物换物交易 f=+
m IZ  
basis of audit                                    审计依据 ydEoC$?0  
basis of preparation                                (会计报表的)编制基础 )NW)R*m~D  
book of account                               账目，账簿 j.[.1G*("  
borrowing                                         借款，贷款，借债 x;O[c3I  
branch                                              分支，分支机构，分店 h6Ub}(Ov  
brought forward                                (账户余额等的)承上年，承上期，承上页 _O)>$.^6  
budget                                              预算 (q/e1L-S  
building                                      建筑物；大楼 h:))@@7MJ  
business conditions                                  业务情况，经营情况 1;bh^WMJ  
business licence                               (企业等的)营业执照 ;DQ ZT  
business relation                                业务关系 g\|PcoLm  
N@4w! HpJ  

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