[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 PCt&66F   
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审计词汇英汉对照 C[gSiL  
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ability to continue as a going concern               持续经营能力 F^A1'J  
acceptability                                     可接受性，可接受程度 G!0|ocE}  
acceptable level of detection risk                     检查风险的可接受水平 #'$CC<*vy  
acceptance of engagement                       接受委托 pxDZ}4mOh  
accepting the engagement for the first time              首次接受委托 -#rFCfPy^  
access to asset                                         对资产的接触 ~)oC+H@{  
according to                                     根据，依据，依照 JhB{aW>  
account balance                                账户余额 p)TH^87  
account for                                       对……进行会计处理，核算；解释 r8Gq\
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accounting                                        会计，会计学 &^&k]JBaV  
accounting advisory serve                        会计咨询服务 60X B  
accounting firm                                 会计师事务所 0qR;Z{k  
accounting information                      会计信息，会计资料 {(xNC#
  
accounting period                             会计期间 Dk]Y\:  
accounting policies                                   会计政策 XUW~8P  
accounting professional bodies                 会计职业组织，会计职业团体 ]!0*k#i_.  
accounting records                                   会计记录 ckhW?T>l  
accounting responsibility                           会计责任 ps<JKHC/c  
accounting service                             会计服务 QKCk. 0Xe  
accounting standards                                会计准则 E37`g}ZS  
Accounting Standards for Business Enterprises       企业会计准则 Q#:,s8TW[  
accounting system                             会计系统 eDTEy;^o  
accounting treatment                                会计处理 -*?a*q/#nQ  
accuracy                                    准确性，精确性 F Fg0}  
additional audit procedures                      追加审计程序 '<1T>|`/t  
addressee                                         收件人，收信人 =>S5}6  
Administration of State-owned Assets  (the～)     国有资产管理局 :2?i9F0_  
administrative laws and regulations                 行政法规 u!{P{C  
adverse impact                                 不利影响，负面影响 EZBk;*=B  
adverse opinion                                反对意见
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advisory group                                  咨询组，顾问组 ^dqyX(
 
agency fee                                        代理费，代理费用 j##I Jm  
aggregate                                          总计，合计为…… 5F <zW-;  
alternation of document and record                 变造文件和记录 `n5|4yaG~  
alternative audit procedures                      替代审计程序，备选审计程序 <R]?8L0{h  
amend                                              修改，修订 Is?0q@  
amortisation                                      摊销 trgj]|?M  
analytical capacity                             分析能力 lBPZB%  
analytical procedures                               分析性程序 oD!72W_:  
annual financial statements                        年度会计报表，年度财务报表 PiAA,  
appendix                                          附录，附表 =I7#Vtd^K<  
applicable                                         适用的 ]S%qfna e1  
applicable laws and regulations                 适用的法规 J. {[>  
application systems                                  应用系统 YSv\T '3  
apply consistently                              一贯地执行，一贯地实施 5:56l>0  
appropriate                                       适当的，合适的； =@{H7z(p&  
征用，挪用 P9Rq'u  
appropriate authorization                          适当的授权 SV8rZ
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appropriateness of audit evidence                    审计证据的适当性 /r}t  
approval                                    批准，核准 5O*.qp?  
assertion                                    (会计报表上的)认定；确认 l'-iIbKX  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 a.c2ScXG  
asset                                                 资产，财产 o t-!_w<  
asset restructuring                             资产重组 bl}$ x/  
assignment of duties                                 职责的划分 yfuvU2nVH  
assistant                                     助理，助理人员 \{NeDv{A  
associated company                                 联属公司，联营公司 ::adT=  
association                                        联合，结合；协会，社团 1Qf5H!5vx  
assumption                                       假设，假定  h}+,]^  
at a given date                                         在某一特定时日 #i:p,5~")  
attestation                                         鉴证，公证 QD /| zi  
attestation service                             鉴证服务 cWh Aj>?_Q  
audit adjustment                                审计调整 eFZ`0
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audit areas                                        审计领域 d \0K3=h  
audit conclusion                                审计结论 m}F1sRkdQ  
audit effectiveness                             审计效果 R2u[IVZW:-  
audit efficiency                                  审计效率 0~n=|3*P  
audit engagement letter                      审计业务约定书 " o[\Aec:  
audit evidence                                          审计证据 %2/WyD$U  
audit fee                                    审计费 o+6Y/6Xp@  
audit files                                          审计档案 m,)Re8W-  
audit findings                                     审计中发现的事项 #T !YFMh;  
audit implementation stage                        审计实施阶段 C"hc.A&4  
audit mark                                        审计标识 hQHV]xW  
audit materiality                                 审计重要性 <}i\fJX6  
audit method                                     审计方法 3tOnALv  
audit objective                                         审计目标，审计目的 nQ/(*d  
audit of financial statements                      会计报表审计，财务报表审计 SznNvd <  
audit opinion                                     审计意见 I9tdr<  
audit period                                      被审计期间，被审计年度 e|Lh~sVq  
audit plan                                          审计计划 c5O1h
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audit planning                                    编制审计计划，制定审计计划，审计计划 =B;rj  
audit planning stage                                  审计计划阶段 EeL~`$f  
audit procedure                                审计程序 pMs%`j#T  
audit programme                               审计程序表，具体审计计划 S{fNeK  
audit report                                       审计报告 dd98
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audit report with a disclaimer of opinion           拒绝表示意见审计报告 E%/E%9-7\  
audit report with a qualified opinion                 有保留意见的审计报告 sowkxw.^Q  
audit report with an adverse opinion                否定意见的审计报告 %T1(3T{Li  
audit report with dual dates                      双重日期审计报告 =o+t_.)N  
audit reporting stage                                 审计报告阶段 >Q"eaJxE!l  
audit responsibility                                   审计责任 ~EX/IIa{  
audit results                                      审计结果  ) VJ|  
audit risk                                          审计风险 D>LdDhNn,`  
audit sampling                                          审计抽样 X0P<ifIv  
audit sampling techniques                         审计抽样方法，审计抽样技术 gzl_ "j  
audit strategies                                  审计策略 NV*
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audit summary                                         审计总结，审计小结 #gi&pR'$  
audit team                                         审计小组 }bjTb!  
audit test                                    审计测试 3#5sj >  
audit trail                                          审计轨迹 U'Vz   
audit work                                        审计工作 97<Y. 0  
audit working paper                                 审计工作底稿 Eepy%-\  
audited financial statement                        审计会计报表，已审计财务报表 mlIc`GSI  
Auditing Guidelines (the～)                      审计规范指南 Fvi<5v  
auditing standards                             审计准则 h9SS o0]F  
audit-oriented working paper                          (审计)业务类工作底稿 qj=12;  
authorisation                                     授权 IvH0sS`F  
authorisation of transaction                       交易的授权 .VWH  
availability                                         可获得性 &hqGGfVsd  
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balance                                      余额；差额；平衡 %Z.>)R4  
balance sheet                                    资产负债表 P+oCcYp  
bank                                                 银行 ><^A4s  
bank account                                    银行账户，银行户头 RwY) O5  
bank statement                                 银行对账单 ioh_5 5e  
barter transaction                              易货交易，以物换物交易 BA L!6  
basis of audit                                    审计依据 0( /eSmet  
basis of preparation                                (会计报表的)编制基础 h:j-Xd$H+  
book of account                               账目，账簿 8 rnr>Ee@  
borrowing                                         借款，贷款，借债 tAYu|\]  
branch                                              分支，分支机构，分店 va#~ \%`  
brought forward                                (账户余额等的)承上年，承上期，承上页 4[rD|  
budget                                              预算 ygT,I+7\  
building                                      建筑物；大楼 NoiU5pP  
business conditions                                  业务情况，经营情况 l ^$$d8  
business licence                               (企业等的)营业执照 H6e^"E  
business relation                                业务关系 85M s*[g  
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