[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 na(@`(j[  
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审计词汇英汉对照 m~(]\  
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ability to continue as a going concern               持续经营能力 \m*?5]m;  
acceptability                                     可接受性，可接受程度 jF_K*:gQ  
acceptable level of detection risk                     检查风险的可接受水平 =HQH;c"  
acceptance of engagement                       接受委托 )+u|qT3%  
accepting the engagement for the first time              首次接受委托 dfO@Yo-?*'  
access to asset                                         对资产的接触 R1{"  
according to                                     根据，依据，依照 Ac^}wXp  
account balance                                账户余额 `k a!`nfo  
account for                                       对……进行会计处理，核算；解释 kQsyvE  
accounting                                        会计，会计学 do+HPnfDzU  
accounting advisory serve                        会计咨询服务 z,X ^;  
accounting firm                                 会计师事务所 0 #VH=pga  
accounting information                      会计信息，会计资料 8ooj)  
accounting period                             会计期间 6AUXYbK,  
accounting policies                                   会计政策 <,`=m|z9k  
accounting professional bodies                 会计职业组织，会计职业团体 uG${`4  
accounting records                                   会计记录 #J\
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accounting responsibility                           会计责任 [3]!*Cd  
accounting service                             会计服务 M})2y+  
accounting standards                                会计准则 &t5pJ`$(Cy  
Accounting Standards for Business Enterprises       企业会计准则 t(\d;ybyx  
accounting system                             会计系统 s@jzu  
accounting treatment                                会计处理 5A>W;Q\ 4  
accuracy                                    准确性，精确性 eeoIf4]  
additional audit procedures                      追加审计程序 S^c5  
addressee                                         收件人，收信人 I,_wt+O&j  
Administration of State-owned Assets  (the～)     国有资产管理局 =xS(Er`r  
administrative laws and regulations                 行政法规 qCc'w8A  
adverse impact                                 不利影响，负面影响 kK16+`\+  
adverse opinion                                反对意见 1WfN_JKB5  
advisory group                                  咨询组，顾问组 )67Kd]  
agency fee                                        代理费，代理费用 1YTnOiYS1  
aggregate                                          总计，合计为…… (9*=d_=  
alternation of document and record                 变造文件和记录 qg 4:Vq  
alternative audit procedures                      替代审计程序，备选审计程序 )^|zuYzN  
amend                                              修改，修订 K9mL1[B  
amortisation                                      摊销 -
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analytical capacity                             分析能力 B=(m;A#G  
analytical procedures                               分析性程序 vAy`8Q  
annual financial statements                        年度会计报表，年度财务报表 xzyV|(  
appendix                                          附录，附表 eg3zpgZ  
applicable                                         适用的 W
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applicable laws and regulations                 适用的法规 $f7#p4;}(  
application systems                                  应用系统 Ki,]*-XO  
apply consistently                              一贯地执行，一贯地实施 V/.Y]dN5  
appropriate                                       适当的，合适的； S_y!4;]ox  
征用，挪用 94 H\,}i8  
appropriate authorization                          适当的授权 |0vY'A)]  
appropriateness of audit evidence                    审计证据的适当性 N*|Mfpf  
approval                                    批准，核准 Y`uL4)hR5  
assertion                                    (会计报表上的)认定；确认 d?$ FAy'o5  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 Zh)Q
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asset                                                 资产，财产 17a'C  
asset restructuring                             资产重组 pfe9n[  
assignment of duties                                 职责的划分 JY(_}AAu  
assistant                                     助理，助理人员 2ZNTj u7h  
associated company                                 联属公司，联营公司 xm6=l".%z  
association                                        联合，结合；协会，社团 y"<nx 3  
assumption                                       假设，假定 Eyxw.,rB/  
at a given date                                         在某一特定时日 %4Y/-xF}9,  
attestation                                         鉴证，公证 wcspqC"_  
attestation service                             鉴证服务 ~gNa<t
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audit adjustment                                审计调整 DBWe>Ef(  
audit areas                                        审计领域 c_s=>z  
audit conclusion                                审计结论 )(oRJu)y  
audit effectiveness                             审计效果 4yV}4f$q  
audit efficiency                                  审计效率 X2 c<.  
audit engagement letter                      审计业务约定书 [[}KCND  
audit evidence                                          审计证据 $z"3_4a  
audit fee                                    审计费 gI~Ru8  
audit files                                          审计档案 _Jn-#du  
audit findings                                     审计中发现的事项 >V2Tr$m j  
audit implementation stage                        审计实施阶段 UiqHUrx  
audit mark                                        审计标识 2>80Qp!xO  
audit materiality                                 审计重要性 ng(STvSh:  
audit method                                     审计方法 ^vS+xq|4"  
audit objective                                         审计目标，审计目的 EtjN :p|$  
audit of financial statements                      会计报表审计，财务报表审计
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audit opinion                                     审计意见 *.#d '~+  
audit period                                      被审计期间，被审计年度 v@_b"w_TY  
audit plan                                          审计计划 paF$o6\  
audit planning                                    编制审计计划，制定审计计划，审计计划 I,OEor6%R(  
audit planning stage                                  审计计划阶段 Xp"ZK=r  
audit procedure                                审计程序 ^a#Vp  
audit programme                               审计程序表，具体审计计划 ?x u5/r<  
audit report                                       审计报告 yANk(  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 `bw>.Ay  
audit report with a qualified opinion                 有保留意见的审计报告 u=I\0H  
audit report with an adverse opinion                否定意见的审计报告 'te4mY}  
audit report with dual dates                      双重日期审计报告 ~:~-AXaMT  
audit reporting stage                                 审计报告阶段 ~1jSz-s  
audit responsibility                                   审计责任 tn&~~G~#  
audit results                                      审计结果 4,"%  
audit risk                                          审计风险 :QT0[P5O  
audit sampling                                          审计抽样 )F Q '^  
audit sampling techniques                         审计抽样方法，审计抽样技术 r)UtS4 7  
audit strategies                                  审计策略 dY'/\dJ  
audit summary                                         审计总结，审计小结 I]t ",s/j
 
audit team                                         审计小组 $Zf hQ5bat  
audit test                                    审计测试 Hg(%gT  
audit trail                                          审计轨迹 zRSIJ!A~  
audit work                                        审计工作 wiKUs0|  
audit working paper                                 审计工作底稿 gM~
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audited financial statement                        审计会计报表，已审计财务报表 lcR53X  
Auditing Guidelines (the～)                      审计规范指南 3@P 2]Q~D  
auditing standards                             审计准则 Goa0OC,  
audit-oriented working paper                          (审计)业务类工作底稿 $Tci_(V=F  
authorisation                                     授权 oKjQ? 4  
authorisation of transaction                       交易的授权 ?.Z4GWyXa
 
availability                                         可获得性 e=S51q_0  
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balance                                      余额；差额；平衡 Y Bb%D  
balance sheet                                    资产负债表 VL4ErOoZ  
bank                                                 银行 32j@6!  
bank account                                    银行账户，银行户头 Y|$3 %t  
bank statement                                 银行对账单 Sxo9y0K8-  
barter transaction                              易货交易，以物换物交易 7~(|q2ib  
basis of audit                                    审计依据 yzJ
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basis of preparation                                (会计报表的)编制基础 g*t(%;_m  
book of account                               账目，账簿 zSt6q  
borrowing                                         借款，贷款，借债 $*a'[Qot#  
branch                                              分支，分支机构，分店 Tv2d?y  
brought forward                                (账户余额等的)承上年，承上期，承上页 }Fy~DsQ  
budget                                              预算 5R"My^G  
building                                      建筑物；大楼 e lj
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business conditions                                  业务情况，经营情况 KtH-QQDluj  
business licence                               (企业等的)营业执照 )1f8 H,q^  
business relation                                业务关系 ea
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