[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 9-DDly [)4  
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审计词汇英汉对照 (]Z%&>*  
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ability to continue as a going concern               持续经营能力 '&5A*X]d  
acceptability                                     可接受性，可接受程度 C7`FM@z  
acceptable level of detection risk                     检查风险的可接受水平 3&!X 8Lhv  
acceptance of engagement                       接受委托 -I.OvzQ*  
accepting the engagement for the first time              首次接受委托 ~Dw.3P:-  
access to asset                                         对资产的接触 3tMFJ ;*`  
according to                                     根据，依据，依照 8$3G c"=  
account balance                                账户余额 ^'=J'Q  
account for                                       对……进行会计处理，核算；解释 H4 }^6><V  
accounting                                        会计，会计学 tL1"Dt>  
accounting advisory serve                        会计咨询服务 iIwMDlQ "  
accounting firm                                 会计师事务所 oc
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accounting information                      会计信息，会计资料 Pew-6u"  
accounting period                             会计期间 6R1){,8  
accounting policies                                   会计政策 'vT XR_D  
accounting professional bodies                 会计职业组织，会计职业团体 RYDV60*O6  
accounting records                                   会计记录 Wyf+xr'Ky  
accounting responsibility                           会计责任 ~xqRCf{8  
accounting service                             会计服务 vV:eU-a  
accounting standards                                会计准则 n83,MV?-  
Accounting Standards for Business Enterprises       企业会计准则 'G3B02*  
accounting system                             会计系统 -A>1L@N  
accounting treatment                                会计处理 yZbO{PMr  
accuracy                                    准确性，精确性 K oPTY^  
additional audit procedures                      追加审计程序 \+mc   
addressee                                         收件人，收信人 ;"=a-$vm  
Administration of State-owned Assets  (the～)     国有资产管理局 ["}0umt  
administrative laws and regulations                 行政法规 Wa%Zt*7  
adverse impact                                 不利影响，负面影响 [1@-F+  
adverse opinion                                反对意见 k/W$)b:Of`  
advisory group                                  咨询组，顾问组 [^B04
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agency fee                                        代理费，代理费用 KwOn<0P  
aggregate                                          总计，合计为…… F.mS,W]  
alternation of document and record                 变造文件和记录 eLcP.;Z
 
alternative audit procedures                      替代审计程序，备选审计程序 +5Yc/Qp  
amend                                              修改，修订 4(MZ*6 G]?  
amortisation                                      摊销 p`-`(i=iJo  
analytical capacity                             分析能力 FA?xp1E  
analytical procedures                               分析性程序 +Gi~VW.  
annual financial statements                        年度会计报表，年度财务报表 uYAPGs#k  
appendix                                          附录，附表 HONrt|c  
applicable                                         适用的 ;JMd(\+-  
applicable laws and regulations                 适用的法规 jQOY\1SR  
application systems                                  应用系统 @a) x^d  
apply consistently                              一贯地执行，一贯地实施 `<2y [<y  
appropriate                                       适当的，合适的； r'M|mQ$s>  
征用，挪用 w@7NoD=  
appropriate authorization                          适当的授权 ,2vPmff  
appropriateness of audit evidence                    审计证据的适当性 i Iu  
approval                                    批准，核准 |*"uj  
assertion                                    (会计报表上的)认定；确认 ~?8B
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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 J')Dt]/9  
asset                                                 资产，财产 %B`MO-  
asset restructuring                             资产重组 WK]SHiHD
 
assignment of duties                                 职责的划分 RG-pN()  
assistant                                     助理，助理人员 Q4r)TR,  
associated company                                 联属公司，联营公司 :^FOh*H  
association                                        联合，结合；协会，社团 ipnvw4+  
assumption                                       假设，假定 ? c0OrvM  
at a given date                                         在某一特定时日 ncf=S(G+  
attestation                                         鉴证，公证 j8nG Gx  
attestation service                             鉴证服务 ET1/oG<@  
audit adjustment                                审计调整 HJ]\VP9Zb  
audit areas                                        审计领域 y% =n
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audit conclusion                                审计结论 g PogV(
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audit effectiveness                             审计效果 >l{<p(  
audit efficiency                                  审计效率 &mDKpYrB  
audit engagement letter                      审计业务约定书 7. 9n  
audit evidence                                          审计证据 z-K?AkB1  
audit fee                                    审计费 'WkDpa  
audit files                                          审计档案 EAp6IhW{  
audit findings                                     审计中发现的事项 :<4:h.gO8  
audit implementation stage                        审计实施阶段 &=5  
audit mark                                        审计标识 Gd1%6}<~  
audit materiality                                 审计重要性 >up'`K,  
audit method                                     审计方法 C
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audit objective                                         审计目标，审计目的 gE]) z*tqX  
audit of financial statements                      会计报表审计，财务报表审计 7$'%*|C.  
audit opinion                                     审计意见 48Y5ppcS  
audit period                                      被审计期间，被审计年度 ]W3D4Swq  
audit plan                                          审计计划 S/ v+7oT  
audit planning                                    编制审计计划，制定审计计划，审计计划 7$x~}*u  
audit planning stage                                  审计计划阶段 pUki!TA  
audit procedure                                审计程序 _In[Z?P}  
audit programme                               审计程序表，具体审计计划 '`$a l7D  
audit report                                       审计报告 (nfra,'  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 |ZW%+AQ|   
audit report with a qualified opinion                 有保留意见的审计报告 u{xjFx-  
audit report with an adverse opinion                否定意见的审计报告 .g_ BKeU  
audit report with dual dates                      双重日期审计报告 {ecmOxKP}  
audit reporting stage                                 审计报告阶段 x&7%U  
audit responsibility                                   审计责任 H[?~
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audit results                                      审计结果 1C(6.7l  
audit risk                                          审计风险 ZYZQ?
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audit sampling                                          审计抽样 EL$"MT}p  
audit sampling techniques                         审计抽样方法，审计抽样技术 2f ]CnD0$  
audit strategies                                  审计策略 V`?2g_4N
 
audit summary                                         审计总结，审计小结 <T{2a\i 4f  
audit team                                         审计小组 gBz$RfyF  
audit test                                    审计测试 q/~U[.C  
audit trail                                          审计轨迹 eYBo*  
audit work                                        审计工作 xiuAW  
audit working paper                                 审计工作底稿 X9C)FS  
audited financial statement                        审计会计报表，已审计财务报表 XbdoTriE  
Auditing Guidelines (the～)                      审计规范指南 Vd^_4uqnV  
auditing standards                             审计准则 X~t]qT  
audit-oriented working paper                          (审计)业务类工作底稿 i"2[OM\j7  
authorisation                                     授权 ~(kIr?^  
authorisation of transaction                       交易的授权 '{WYh
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availability                                         可获得性 Vc|r(lM  
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balance                                      余额；差额；平衡 FDM
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balance sheet                                    资产负债表 Bi2be$nV  
bank                                                 银行 GCCmUR9 d  
bank account                                    银行账户，银行户头 tyFhp:ZB  
bank statement                                 银行对账单 C-4NiXa  
barter transaction                              易货交易，以物换物交易 BUB#\v#a  
basis of audit                                    审计依据 A EaT  
basis of preparation                                (会计报表的)编制基础 MJ'|$ b}  
book of account                               账目，账簿 2MwRjh_  
borrowing                                         借款，贷款，借债 50% |9D0?Y  
branch                                              分支，分支机构，分店 TtEc~m  
brought forward                                (账户余额等的)承上年，承上期，承上页 k.? aq  
budget                                              预算 bG=CIa&@  
building                                      建筑物；大楼 `"QUA G  
business conditions                                  业务情况，经营情况 R>H*MvN  
business licence                               (企业等的)营业执照 '(A)^K>+  
business relation                                业务关系  ^! /7  
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