[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 :A zT=^S  
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审计词汇英汉对照 +u$l]~St\  
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ability to continue as a going concern               持续经营能力 Cy;UyZ  
acceptability                                     可接受性，可接受程度 ,#)d  
acceptable level of detection risk                     检查风险的可接受水平 "8f4s|@3  
acceptance of engagement                       接受委托 aZmN(AJ8v  
accepting the engagement for the first time              首次接受委托 E.K^v/dNdq  
access to asset                                         对资产的接触 )]P(!hW.  
according to                                     根据，依据，依照 0>{ ]*  
account balance                                账户余额
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account for                                       对……进行会计处理，核算；解释 0i*V?  
accounting                                        会计，会计学 P{o)Ir8Tt  
accounting advisory serve                        会计咨询服务 ZwUBeyxS=c  
accounting firm                                 会计师事务所 jYp!?%!  
accounting information                      会计信息，会计资料 `\UY5n72  
accounting period                             会计期间 Bv<gVt  
accounting policies                                   会计政策 tkj-.~@g0'  
accounting professional bodies                 会计职业组织，会计职业团体 ,jY:@<n  
accounting records                                   会计记录 vJ&_-CX   
accounting responsibility                           会计责任 .a@12J(I  
accounting service                             会计服务 @lN\.O  
accounting standards                                会计准则 hZJ~zx~  
Accounting Standards for Business Enterprises       企业会计准则 Rl ]x:  
accounting system                             会计系统 _WEJ,0*#'  
accounting treatment                                会计处理 cB uuq  
accuracy                                    准确性，精确性 VVeJe"!t  
additional audit procedures                      追加审计程序 7P<VtS  
addressee                                         收件人，收信人 jrQ0-D%M d  
Administration of State-owned Assets  (the～)     国有资产管理局 Pxr/*X  
administrative laws and regulations                 行政法规 b?}mQ!  
adverse impact                                 不利影响，负面影响 QY;(Ny/(y  
adverse opinion                                反对意见 WoT
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advisory group                                  咨询组，顾问组 O(-p md,  
agency fee                                        代理费，代理费用 a3yNd  
aggregate                                          总计，合计为…… KuP#i]Na  
alternation of document and record                 变造文件和记录 JQ%hh&M\0  
alternative audit procedures                      替代审计程序，备选审计程序 G0 )[(s  
amend                                              修改，修订 Tw-NIT)  
amortisation                                      摊销 PBn7{( x  
analytical capacity                             分析能力 n#">k%bD  
analytical procedures                               分析性程序 HP8J\`  
annual financial statements                        年度会计报表，年度财务报表 On*I.~  
appendix                                          附录，附表 =o9s?vOJ  
applicable                                         适用的 >?@5>wF  
applicable laws and regulations                 适用的法规 QD@O!}; T  
application systems                                  应用系统 &Gt{9#  
apply consistently                              一贯地执行，一贯地实施 j.&dH
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appropriate                                       适当的，合适的； bWo  
征用，挪用 lx+;<la  
appropriate authorization                          适当的授权 (l99a&]t  
appropriateness of audit evidence                    审计证据的适当性 B/4M;G~  
approval                                    批准，核准 ia5%  
assertion                                    (会计报表上的)认定；确认 :Qge1/  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 )gd eFA V  
asset                                                 资产，财产 hju^x8 ,=m  
asset restructuring                             资产重组 )V1xL_hx/  
assignment of duties                                 职责的划分 )k( K/m  
assistant                                     助理，助理人员 rCw4a?YS  
associated company                                 联属公司，联营公司 3'uXU<W!  
association                                        联合，结合；协会，社团 %E_Y4Oe1  
assumption                                       假设，假定 UVw^t+n  
at a given date                                         在某一特定时日 )J 'F]s  
attestation                                         鉴证，公证 j#//U2VdN  
attestation service                             鉴证服务 MN<LZC%$  
audit adjustment                                审计调整 bYP8  
audit areas                                        审计领域 a}@b2Wc*  
audit conclusion                                审计结论 DSLX/uo1  
audit effectiveness                             审计效果 =p;cJ%#2]'  
audit efficiency                                  审计效率 '/I`dj  
audit engagement letter                      审计业务约定书 *HD(\;i-$  
audit evidence                                          审计证据 q9
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audit fee                                    审计费 -YQh F;/  
audit files                                          审计档案 4V:W 8k 9D  
audit findings                                     审计中发现的事项 RnH?95n?{  
audit implementation stage                        审计实施阶段  qraXAQ  
audit mark                                        审计标识 'UX^]  
audit materiality                                 审计重要性 wH|%3@eJ  
audit method                                     审计方法 ;{I9S'  
audit objective                                         审计目标，审计目的 ?^~ZsOd8B  
audit of financial statements                      会计报表审计，财务报表审计 ]H/,Q6Q  
audit opinion                                     审计意见 ?2"g*Bak  
audit period                                      被审计期间，被审计年度  LgF?1?  
audit plan                                          审计计划 N w. )O  
audit planning                                    编制审计计划，制定审计计划，审计计划 &4OJJ9S  
audit planning stage                                  审计计划阶段 AW
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audit procedure                                审计程序 #2^0z`-\_z  
audit programme                               审计程序表，具体审计计划 I">">  
audit report                                       审计报告 WXxnOLJr  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 (1CP]5W  
audit report with a qualified opinion                 有保留意见的审计报告 .JKH=?~\  
audit report with an adverse opinion                否定意见的审计报告 h{)m}"n<R  
audit report with dual dates                      双重日期审计报告 zLl-{Kk  
audit reporting stage                                 审计报告阶段 ] |3hK/  
audit responsibility                                   审计责任 iFUiw&  
audit results                                      审计结果 j& 7>ph  
audit risk                                          审计风险 NV
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audit sampling                                          审计抽样 G `|7NL   
audit sampling techniques                         审计抽样方法，审计抽样技术 ]+e zg(C}  
audit strategies                                  审计策略 P.YT /  
audit summary                                         审计总结，审计小结 0 o8`Y  
audit team                                         审计小组 CG%bZco((  
audit test                                    审计测试 GSRf/::I}4  
audit trail                                          审计轨迹 Kz;Ar&^`N  
audit work                                        审计工作 P.Tnq  
audit working paper                                 审计工作底稿 %i?  
audited financial statement                        审计会计报表，已审计财务报表 f hK<P_}  
Auditing Guidelines (the～)                      审计规范指南 1HO;~NJ]m  
auditing standards                             审计准则 b,Eq-Z;  
audit-oriented working paper                          (审计)业务类工作底稿 )L&y@dy)  
authorisation                                     授权 uT]$R  
authorisation of transaction                       交易的授权 Sv#Ml
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availability                                         可获得性 le^Fik   
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balance                                      余额；差额；平衡 J;>;K6pW  
balance sheet                                    资产负债表 ! #Pn_e  
bank                                                 银行 >4ex5  
bank account                                    银行账户，银行户头 f8
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bank statement                                 银行对账单 /cClV"S*G  
barter transaction                              易货交易，以物换物交易 e^*&&  
basis of audit                                    审计依据 p@78Xmu?q  
basis of preparation                                (会计报表的)编制基础 6KGT?d  
book of account                               账目，账簿 D<v< :  
borrowing                                         借款，贷款，借债 ir'<H<t2  
branch                                              分支，分支机构，分店 tzN9d~JZ  
brought forward                                (账户余额等的)承上年，承上期，承上页 H^Pq[3NQ  
budget                                              预算 5%D`y|  
building                                      建筑物；大楼 uyEk1)HC  
business conditions                                  业务情况，经营情况 Q7u|^Gu,5  
business licence                               (企业等的)营业执照 J
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business relation                                业务关系 h HHR]e5:  
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