[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 %\H|B0  
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审计词汇英汉对照 }l],.J\BGX  
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ability to continue as a going concern               持续经营能力 MBhWMC
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acceptability                                     可接受性，可接受程度 S=e{MI  
acceptable level of detection risk                     检查风险的可接受水平 Y[$!`);Ye  
acceptance of engagement                       接受委托 06N}k<10O  
accepting the engagement for the first time              首次接受委托 vfE6Ggz  
access to asset                                         对资产的接触 (
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according to                                     根据，依据，依照 3~S8!nx  
account balance                                账户余额 'F$l{iR  
account for                                       对……进行会计处理，核算；解释 fM^qQM[lG  
accounting                                        会计，会计学 T QSzx%i2  
accounting advisory serve                        会计咨询服务 hR Ue<0o:  
accounting firm                                 会计师事务所 lMg+R<$~I  
accounting information                      会计信息，会计资料 H=Y{rq@  
accounting period                             会计期间 8$;=Uf,x  
accounting policies                                   会计政策 ZGYr$C~  
accounting professional bodies                 会计职业组织，会计职业团体 Ire\i7MF:  
accounting records                                   会计记录 ?Vf o+a,  
accounting responsibility                           会计责任 }7 c[Q($K  
accounting service                             会计服务 <oX7P69  
accounting standards                                会计准则 5Drq
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Accounting Standards for Business Enterprises       企业会计准则 ;bLEL"x%  
accounting system                             会计系统 !`M|C?b  
accounting treatment                                会计处理 #R.-KUW:  
accuracy                                    准确性，精确性 w6W}"Uw  
additional audit procedures                      追加审计程序 3T!lA  
addressee                                         收件人，收信人 <\pfIJr$  
Administration of State-owned Assets  (the～)     国有资产管理局 =aoMii   
administrative laws and regulations                 行政法规 #EsNeBu  
adverse impact                                 不利影响，负面影响 YtfVD7m  
adverse opinion                                反对意见 kAC&S!n  
advisory group                                  咨询组，顾问组 k+8q{5>A<  
agency fee                                        代理费，代理费用 Ou1JIxZ)|  
aggregate                                          总计，合计为…… 8W#heW\-]  
alternation of document and record                 变造文件和记录 @
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alternative audit procedures                      替代审计程序，备选审计程序 86mp=6@  
amend                                              修改，修订 ?`#/ 8PN  
amortisation                                      摊销 UM6(s@$  
analytical capacity                             分析能力 mM-8+H?~b  
analytical procedures                               分析性程序 Q&eQQ6b^Ih  
annual financial statements                        年度会计报表，年度财务报表 /S(zff[at  
appendix                                          附录，附表 HAJ7m!P  
applicable                                         适用的 /O^RF}  
applicable laws and regulations                 适用的法规 2g>SHS@1>  
application systems                                  应用系统 {'2@(^3  
apply consistently                              一贯地执行，一贯地实施 t{WzKy  
appropriate                                       适当的，合适的； CS=qj-(  
征用，挪用 j(k: @  
appropriate authorization                          适当的授权 %e(z/"M=`  
appropriateness of audit evidence                    审计证据的适当性 Y5FbU  
approval                                    批准，核准 `/ q|@B7  
assertion                                    (会计报表上的)认定；确认 cdZ~2vk  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 cvfr)K[0  
asset                                                 资产，财产 d~`x )B(  
asset restructuring                             资产重组 h}cy D7Wn  
assignment of duties                                 职责的划分 /i-J&*6_  
assistant                                     助理，助理人员 D*F4it.  
associated company                                 联属公司，联营公司 j;fpQ_KL  
association                                        联合，结合；协会，社团
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assumption                                       假设，假定 de;GrPLAi  
at a given date                                         在某一特定时日 0Emr<n  
attestation                                         鉴证，公证 ZOQTINf  
attestation service                             鉴证服务 (v}>tb*#`  
audit adjustment                                审计调整 r.>].~}4  
audit areas                                        审计领域 cgm~>  
audit conclusion                                审计结论 j/nWb`#y  
audit effectiveness                             审计效果 sh`s/JRf  
audit efficiency                                  审计效率 q&/Yg,p\  
audit engagement letter                      审计业务约定书 6u`)QUmItg  
audit evidence                                          审计证据 72Iy^Y[MX  
audit fee                                    审计费 3`ELKq  
audit files                                          审计档案 j  S?xk  
audit findings                                     审计中发现的事项 R@6zG Z1  
audit implementation stage                        审计实施阶段 SOi*SwQ8  
audit mark                                        审计标识 (h5'9r  
audit materiality                                 审计重要性 Mc%Nf$XQ  
audit method                                     审计方法 xgNJeQ  
audit objective                                         审计目标，审计目的 o;=l^-  
audit of financial statements                      会计报表审计，财务报表审计 pm\x~3jHs  
audit opinion                                     审计意见 l-s!A(l  
audit period                                      被审计期间，被审计年度 n;$5Cq!v=  
audit plan                                          审计计划 W'.s\e?gh  
audit planning                                    编制审计计划，制定审计计划，审计计划 "(3BvMA&!9  
audit planning stage                                  审计计划阶段 u#V5 ?i  
audit procedure                                审计程序 2cqI[t@0  
audit programme                               审计程序表，具体审计计划 l*kPOyB  
audit report                                       审计报告 V {pj~D.E  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 DiEluA&w9  
audit report with a qualified opinion                 有保留意见的审计报告 I{lT>go  
audit report with an adverse opinion                否定意见的审计报告 ni6{pK4Wqm  
audit report with dual dates                      双重日期审计报告 ]"1`+q6i  
audit reporting stage                                 审计报告阶段 j^;I3_P  
audit responsibility                                   审计责任 k7>|q"0C  
audit results                                      审计结果 ae*Mf7  
audit risk                                          审计风险 \yd s5g!:  
audit sampling                                          审计抽样 l
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audit sampling techniques                         审计抽样方法，审计抽样技术 'C:>UlzLy  
audit strategies                                  审计策略 KTn}w:+B\  
audit summary                                         审计总结，审计小结 $T`<Qq-r  
audit team                                         审计小组 hlJq-*6'  
audit test                                    审计测试 =7C%P%yt  
audit trail                                          审计轨迹 mXUGe:e8  
audit work                                        审计工作 +H 9>A0JF  
audit working paper                                 审计工作底稿 phn9:{TI  
audited financial statement                        审计会计报表，已审计财务报表 9

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Auditing Guidelines (the～)                      审计规范指南 ltgc:&= |@  
auditing standards                             审计准则 v|Yh w  
audit-oriented working paper                          (审计)业务类工作底稿 O=
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authorisation                                     授权 9uer(}WKT  
authorisation of transaction                       交易的授权 P#_sg0oJF  
availability                                         可获得性 tX@_fYb  
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balance                                      余额；差额；平衡 MH{GR)ng:9  
balance sheet                                    资产负债表 Q<KvBgmT  
bank                                                 银行 K,w"_T  
bank account                                    银行账户，银行户头 XP1~d>j  
bank statement                                 银行对账单 59!Fkd3  
barter transaction                              易货交易，以物换物交易 Pp|*J^U 4  
basis of audit                                    审计依据 .9"Y_/0   
basis of preparation                                (会计报表的)编制基础 >2J

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book of account                               账目，账簿 w^#L9i'v'  
borrowing                                         借款，贷款，借债 (vB<%l.&  
branch                                              分支，分支机构，分店 Nof3F/2 N&  
brought forward                                (账户余额等的)承上年，承上期，承上页 }t;(VynV)  
budget                                              预算 `8I&7c  
building                                      建筑物；大楼 *0|IXGr  
business conditions                                  业务情况，经营情况 n#:N;T;\a  
business licence                               (企业等的)营业执照 sL@

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business relation                                业务关系 K,e w>U  
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