[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 n."vCP}O+  
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审计词汇英汉对照 {p -q&k&R|  
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ability to continue as a going concern               持续经营能力 %+BiN)R*x  
acceptability                                     可接受性，可接受程度 zvJQ@i"Z  
acceptable level of detection risk                     检查风险的可接受水平 ep|>
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acceptance of engagement                       接受委托 l;+n
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accepting the engagement for the first time              首次接受委托 mar6/*`I#+  
access to asset                                         对资产的接触 QYl Pr&O9  
according to                                     根据，依据，依照 # !:u *1  
account balance                                账户余额 V 5ve  
account for                                       对……进行会计处理，核算；解释 *2nQZ^c.  
accounting                                        会计，会计学 'IVNqfC)u  
accounting advisory serve                        会计咨询服务 >ucVrLm,X  
accounting firm                                 会计师事务所 j6Msbq[  
accounting information                      会计信息，会计资料 J3 Y-d7=|  
accounting period                             会计期间 X*4iNyIs_  
accounting policies                                   会计政策 _>:R]2Ew  
accounting professional bodies                 会计职业组织，会计职业团体 }q8|t3  
accounting records                                   会计记录 )Q:.1 H
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accounting responsibility                           会计责任 5~BM+ja  
accounting service                             会计服务 (T
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accounting standards                                会计准则 4gyC?#Ed
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Accounting Standards for Business Enterprises       企业会计准则 Gcu[G]D  
accounting system                             会计系统 by*?PhfF  
accounting treatment                                会计处理 qeM`z  
accuracy                                    准确性，精确性 mI$<+S1!  
additional audit procedures                      追加审计程序 h`{agWB  
addressee                                         收件人，收信人 ^a,Oi%  
Administration of State-owned Assets  (the～)     国有资产管理局 aXOW +$,  
administrative laws and regulations                 行政法规 H@-txO1`::  
adverse impact                                 不利影响，负面影响 G&2UXr3  
adverse opinion                                反对意见 Dm^Bk?#(  
advisory group                                  咨询组，顾问组 jFE1k(2e  
agency fee                                        代理费，代理费用 3u&>r-V6Fn  
aggregate                                          总计，合计为…… |<:Owd=  
alternation of document and record                 变造文件和记录 kK62yz,  
alternative audit procedures                      替代审计程序，备选审计程序 [SJ-]P|^l  
amend                                              修改，修订 >0^oC[ B  
amortisation                                      摊销 )R~l@QBN  
analytical capacity                             分析能力 cu~dbv6H  
analytical procedures                               分析性程序 /"Z6\T9  
annual financial statements                        年度会计报表，年度财务报表 Vn7
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appendix                                          附录，附表 p'@|Oq&  
applicable                                         适用的 B sr;MVD  
applicable laws and regulations                 适用的法规 6!QY)H^j9,  
application systems                                  应用系统 Ah_,5Z@&R  
apply consistently                              一贯地执行，一贯地实施 D]P_tJI  
appropriate                                       适当的，合适的； }KEL{VUX  
征用，挪用 [unK5l4_!  
appropriate authorization                          适当的授权 ftaGu-d%  
appropriateness of audit evidence                    审计证据的适当性 obRYU
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approval                                    批准，核准 d9qA\ [  
assertion                                    (会计报表上的)认定；确认 &1Zq
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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 Es7+bFvsE8  
asset                                                 资产，财产 E((U=P}+g  
asset restructuring                             资产重组 v@qU<\Y>  
assignment of duties                                 职责的划分 W`vgH/lSnZ  
assistant                                     助理，助理人员 L lNd97Z  
associated company                                 联属公司，联营公司 N*B
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association                                        联合，结合；协会，社团 {/u}  
assumption                                       假设，假定 *_qLLJg  
at a given date                                         在某一特定时日 [9-&Lq_ g  
attestation                                         鉴证，公证 O7})1|>1  
attestation service                             鉴证服务 Oh&k{DWE$  
audit adjustment                                审计调整 F4b$  
audit areas                                        审计领域 ^KlW"2:  
audit conclusion                                审计结论 $vC}Fq  
audit effectiveness                             审计效果 /Wx({N'
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audit efficiency                                  审计效率 "t ^yM`$5[  
audit engagement letter                      审计业务约定书 $2><4~T;|A  
audit evidence                                          审计证据 be->ofUYgs  
audit fee                                    审计费 QTC-W2t]  
audit files                                          审计档案 Rr%CP[bH  
audit findings                                     审计中发现的事项 aN^x]0P!0  
audit implementation stage                        审计实施阶段 K{vn[}  
audit mark                                        审计标识 #a$k3C  
audit materiality                                 审计重要性 h!zev~u1)`  
audit method                                     审计方法 %fF0<c^-U  
audit objective                                         审计目标，审计目的 =N~*`5|rk  
audit of financial statements                      会计报表审计，财务报表审计 )%(V.?eW  
audit opinion                                     审计意见 GN=ugP 9  
audit period                                      被审计期间，被审计年度 xG7/[ jG  
audit plan                                          审计计划 (+iOy/5#u  
audit planning                                    编制审计计划，制定审计计划，审计计划 E3~Wyfd7  
audit planning stage                                  审计计划阶段 wG-lR,glb  
audit procedure                                审计程序 !k}]`z^d  
audit programme                               审计程序表，具体审计计划 q+J;^u"E  
audit report                                       审计报告 x^959QO ~  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 Y0?<~G f  
audit report with a qualified opinion                 有保留意见的审计报告
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audit report with an adverse opinion                否定意见的审计报告 l|Y?]LNr  
audit report with dual dates                      双重日期审计报告 [" PRxl  
audit reporting stage                                 审计报告阶段 5 A2u|UU  
audit responsibility                                   审计责任 ],l}J'.8<V  
audit results                                      审计结果 JN
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audit risk                                          审计风险 7jzd I!  
audit sampling                                          审计抽样 TGSkJ 1Lx  
audit sampling techniques                         审计抽样方法，审计抽样技术 ^77Q4"{W  
audit strategies                                  审计策略 {Y6;/".DM  
audit summary                                         审计总结，审计小结 i2yE-sgF  
audit team                                         审计小组 1Y6DzWI  
audit test                                    审计测试 ?E6C|A$I  
audit trail                                          审计轨迹 0)0,&@])7  
audit work                                        审计工作 ] v8.ym  
audit working paper                                 审计工作底稿 Q|] 9  
audited financial statement                        审计会计报表，已审计财务报表 '<!T'l:R:/  
Auditing Guidelines (the～)                      审计规范指南 J9V,U;"\  
auditing standards                             审计准则 |.~0Ulk,  
audit-oriented working paper                          (审计)业务类工作底稿 ibqJ'@{=e  
authorisation                                     授权 5f-eWW]!  
authorisation of transaction                       交易的授权 Fs 95^T  
availability                                         可获得性 T[\?fSP  
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balance                                      余额；差额；平衡 Ni Y.OwKr  
balance sheet                                    资产负债表 n%&+yg  
bank                                                 银行 T:|PSJc0  
bank account                                    银行账户，银行户头 @@pI>~#zh  
bank statement                                 银行对账单 {~0r3N4Zl  
barter transaction                              易货交易，以物换物交易 .ZVADVg \  
basis of audit                                    审计依据 XR@C^d  
basis of preparation                                (会计报表的)编制基础 lG/h[  
book of account                               账目，账簿 ,+U,(P5>s  
borrowing                                         借款，贷款，借债 YkJnZ_k/P  
branch                                              分支，分支机构，分店 ZmKxs^5S  
brought forward                                (账户余额等的)承上年，承上期，承上页 |<Rf^"T  
budget                                              预算 ^
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building                                      建筑物；大楼 5m\T~[`%  
business conditions                                  业务情况，经营情况 h3BDHz,  
business licence                               (企业等的)营业执照 6_a~ 4_#  
business relation                                业务关系 &Z%|H>+;T  
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