[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 uoI7' :Nv  
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审计词汇英汉对照 "O4A&PJD  
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ability to continue as a going concern               持续经营能力 ;x/eb g  
acceptability                                     可接受性，可接受程度 /GC&@y0yi  
acceptable level of detection risk                     检查风险的可接受水平 j/d}B
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acceptance of engagement                       接受委托 J4"Fj, FS  
accepting the engagement for the first time              首次接受委托 R/ZScOW[  
access to asset                                         对资产的接触 SULFAf <  
according to                                     根据，依据，依照 P8,Ps+  
account balance                                账户余额 BA]$Fi.Mw  
account for                                       对……进行会计处理，核算；解释 JUpV(p"-r  
accounting                                        会计，会计学 8'8`xu$  
accounting advisory serve                        会计咨询服务 j,+]tHC-  
accounting firm                                 会计师事务所 I'BhN#GhX  
accounting information                      会计信息，会计资料 SscB&{f  
accounting period                             会计期间 c Rq2 re  
accounting policies                                   会计政策 Ptv'.<-  
accounting professional bodies                 会计职业组织，会计职业团体 '%QCNO/  
accounting records                                   会计记录 <Kv$3y  
accounting responsibility                           会计责任 , ,{UGe3  
accounting service                             会计服务 wwB3m&  
accounting standards                                会计准则 dWvVK("Wj  
Accounting Standards for Business Enterprises       企业会计准则 MVsFi]-  
accounting system                             会计系统 1*TbgxS~W  
accounting treatment                                会计处理 :lcq3iFn  
accuracy                                    准确性，精确性 nTEN&8Y>R  
additional audit procedures                      追加审计程序 {7OHEArv  
addressee                                         收件人，收信人 \:WWrY8&  
Administration of State-owned Assets  (the～)     国有资产管理局 Kf[d@L  
administrative laws and regulations                 行政法规 &xQM!f  
adverse impact                                 不利影响，负面影响 #_w q#rF  
adverse opinion                                反对意见 E5bVCAz  
advisory group                                  咨询组，顾问组 }|kFHodo  
agency fee                                        代理费，代理费用 l?U=s7s0?  
aggregate                                          总计，合计为…… tg/UtE`V  
alternation of document and record                 变造文件和记录 tNi>TkC}`  
alternative audit procedures                      替代审计程序，备选审计程序 qq| 5[I.?  
amend                                              修改，修订 MIrx,d  
amortisation                                      摊销
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analytical capacity                             分析能力 Hsf::K x  
analytical procedures                               分析性程序 ,_Z(!| rW  
annual financial statements                        年度会计报表，年度财务报表 lD/9:@q\V  
appendix                                          附录，附表 Q!e560@  
applicable                                         适用的 ) CP  
applicable laws and regulations                 适用的法规 v3I^81  
application systems                                  应用系统 e"nm<&  
apply consistently                              一贯地执行，一贯地实施 $')C&  
appropriate                                       适当的，合适的； r !mRUw'u  
征用，挪用 JL1ajlm~  
appropriate authorization                          适当的授权 x;n3 Zr;(  
appropriateness of audit evidence                    审计证据的适当性 ;Y?MbD  
approval                                    批准，核准 KUAzJ[>  
assertion                                    (会计报表上的)认定；确认 faDSyBLo  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 h+FM?ct6}  
asset                                                 资产，财产 s<9g3Gh  
asset restructuring                             资产重组 E#B-JLMGl  
assignment of duties                                 职责的划分 +WH\,E  
assistant                                     助理，助理人员 %=^/^[D  
associated company                                 联属公司，联营公司 J7`mEL> ?  
association                                        联合，结合；协会，社团 HC%Hbc~S_Q  
assumption                                       假设，假定 7 zb^Z]  
at a given date                                         在某一特定时日 _QPqF{iI  
attestation                                         鉴证，公证 *;Jb=  
attestation service                             鉴证服务 Jj"{C]  
audit adjustment                                审计调整 $5R2QNg n  
audit areas                                        审计领域 HZyA\FS  
audit conclusion                                审计结论 H3A$YkK [  
audit effectiveness                             审计效果 h: ' |)O  
audit efficiency                                  审计效率 m\L`$=eO8  
audit engagement letter                      审计业务约定书 ~dYCY_a  
audit evidence                                          审计证据 q<JCgO-F<  
audit fee                                    审计费 }aZuCe_  
audit files                                          审计档案 qs5>`skX  
audit findings                                     审计中发现的事项 [n2B6Px  
audit implementation stage                        审计实施阶段 utlr|m Xc  
audit mark                                        审计标识 u^" I3u8$  
audit materiality                                 审计重要性 :GXF=Df  
audit method                                     审计方法 -50DGA,K6  
audit objective                                         审计目标，审计目的 -*C WF|<G  
audit of financial statements                      会计报表审计，财务报表审计 Kxr@!m"  
audit opinion                                     审计意见 ?d7,0Ex P  
audit period                                      被审计期间，被审计年度 KGz Nj%  
audit plan                                          审计计划 mci> MEb  
audit planning                                    编制审计计划，制定审计计划，审计计划 f[@96p?a[  
audit planning stage                                  审计计划阶段 ig,.>'+l  
audit procedure                                审计程序 cb}"giXQTB  
audit programme                               审计程序表，具体审计计划 XUqorE  
audit report                                       审计报告 wPlM= .Hq?  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 Ar`+x5  
audit report with a qualified opinion                 有保留意见的审计报告 A3jxjQ  
audit report with an adverse opinion                否定意见的审计报告 hyI7X7Hy  
audit report with dual dates                      双重日期审计报告 k^J8 p#`6  
audit reporting stage                                 审计报告阶段
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audit responsibility                                   审计责任 (jT)o,IW&  
audit results                                      审计结果 W0qR?jc  
audit risk                                          审计风险 I|Oco?Q"  
audit sampling                                          审计抽样 VmS_(bM  
audit sampling techniques                         审计抽样方法，审计抽样技术 4Yj1Etq.E  
audit strategies                                  审计策略 Ez3fL&*  
audit summary                                         审计总结，审计小结 >>U>'
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audit team                                         审计小组 3:)z+#Uk6  
audit test                                    审计测试 .WSyL  
audit trail                                          审计轨迹 '!HTE`Aj  
audit work                                        审计工作 50,'z?-_  
audit working paper                                 审计工作底稿 "-~7lY%  
audited financial statement                        审计会计报表，已审计财务报表 DB'v7 Ij0  
Auditing Guidelines (the～)                      审计规范指南 `|dyT6V0I_  
auditing standards                             审计准则 lSxb:$g  
audit-oriented working paper                          (审计)业务类工作底稿 [&)]-2w2  
authorisation                                     授权 1[FN: hm  
authorisation of transaction                       交易的授权 2~4:rEPJ:  
availability                                         可获得性 ij"~]I  
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balance                                      余额；差额；平衡 uo9#(6
 
balance sheet                                    资产负债表 A_xC@$1e<  
bank                                                 银行 O0 'iq^g  
bank account                                    银行账户，银行户头 slQn  
bank statement                                 银行对账单 aJu&h2G  
barter transaction                              易货交易，以物换物交易 $O"ss>8Se  
basis of audit                                    审计依据 vsY?
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basis of preparation                                (会计报表的)编制基础 >!963>DR  
book of account                               账目，账簿 HW@wia  
borrowing                                         借款，贷款，借债 c;l!i-  
branch                                              分支，分支机构，分店 Fr9/TI  
brought forward                                (账户余额等的)承上年，承上期，承上页 Ei:m@}g  
budget                                              预算 M;XU"8  
building                                      建筑物；大楼 #Tc`W_-  
business conditions                                  业务情况，经营情况 Y"t|0dO%b  
business licence                               (企业等的)营业执照 BW;@Gq@N  
business relation                                业务关系 OD}Uc+;K  
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