[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 4/ q BD  
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审计词汇英汉对照 )Q}Q -Zt  
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ability to continue as a going concern               持续经营能力 #i.BOQxS  
acceptability                                     可接受性，可接受程度 uI9+@oV  
acceptable level of detection risk                     检查风险的可接受水平 *o(bB!q"c  
acceptance of engagement                       接受委托 D+q z`  
accepting the engagement for the first time              首次接受委托 CU*;>h1~u  
access to asset                                         对资产的接触 E4.A$/s8[  
according to                                     根据，依据，依照 t.bM]QU!1  
account balance                                账户余额 {FILt3f;  
account for                                       对……进行会计处理，核算；解释 V;Ln|._/t  
accounting                                        会计，会计学 f3.oc9G  
accounting advisory serve                        会计咨询服务 /,$V/q+  
accounting firm                                 会计师事务所 WVp6/H S  
accounting information                      会计信息，会计资料 q$ j  
accounting period                             会计期间 Tn\{*A  
accounting policies                                   会计政策 }
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accounting professional bodies                 会计职业组织，会计职业团体 Z\n^m^Z =  
accounting records                                   会计记录 l!\~T"-7;:  
accounting responsibility                           会计责任 j*GS')Cm  
accounting service                             会计服务 >d wWqcP  
accounting standards                                会计准则 i;IhsKO0R  
Accounting Standards for Business Enterprises       企业会计准则 0|=y#`;,Z  
accounting system                             会计系统 /{I-gjovy  
accounting treatment                                会计处理 =k1sF3.V'c  
accuracy                                    准确性，精确性 <KoOJMx(  
additional audit procedures                      追加审计程序 rx<P#y]3)  
addressee                                         收件人，收信人 LA/Qm/T  
Administration of State-owned Assets  (the～)     国有资产管理局 8"V1h72vcW  
administrative laws and regulations                 行政法规 #2Iw%H2q&  
adverse impact                                 不利影响，负面影响 "%_T7A ![  
adverse opinion                                反对意见 XCXX(8To0=  
advisory group                                  咨询组，顾问组 P9q=tC3^  
agency fee                                        代理费，代理费用 3+iryW(\  
aggregate                                          总计，合计为…… ?k^m|Z  
alternation of document and record                 变造文件和记录 /paZJ}Pr.  
alternative audit procedures                      替代审计程序，备选审计程序 Wk!<P" nHd  
amend                                              修改，修订 Qz$nWsD  
amortisation                                      摊销 iYlkc  
analytical capacity                             分析能力 $uRi/%Q9  
analytical procedures                               分析性程序 )vuIO(8F#  
annual financial statements                        年度会计报表，年度财务报表 jL
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appendix                                          附录，附表 w:R#F( 'B  
applicable                                         适用的 n5tsaU;  
applicable laws and regulations                 适用的法规 ~Ra8(Koc D  
application systems                                  应用系统 :$P1ps3B  
apply consistently                              一贯地执行，一贯地实施 ^E+fmY2a  
appropriate                                       适当的，合适的； w2lO[o~x}  
征用，挪用 l2Rnyb<;;  
appropriate authorization                          适当的授权 |~rKDc  
appropriateness of audit evidence                    审计证据的适当性 i]qxF&1  
approval                                    批准，核准 ^^a%Lz)U  
assertion                                    (会计报表上的)认定；确认 |U$ "GI  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 |PGTP#O
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asset                                                 资产，财产 %;aB#:p6  
asset restructuring                             资产重组 ?<Mx*l  
assignment of duties                                 职责的划分 d(KK7SQg  
assistant                                     助理，助理人员 ;Qc^xIPy  
associated company                                 联属公司，联营公司 Kt/:caD  
association                                        联合，结合；协会，社团 7fl{<uf  
assumption                                       假设，假定 J L1]auO*  
at a given date                                         在某一特定时日 /^X)>1)j  
attestation                                         鉴证，公证 .4<lw  
attestation service                             鉴证服务 @`iz0DPG?Y  
audit adjustment                                审计调整 ph%t #R  
audit areas                                        审计领域  um2}XI  
audit conclusion                                审计结论 nFn}   
audit effectiveness                             审计效果 Ev3,p`zS._  
audit efficiency                                  审计效率 p$*
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audit engagement letter                      审计业务约定书 ~|LAe-e"  
audit evidence                                          审计证据  l=#b7rBP  
audit fee                                    审计费 m5,&;~  
audit files                                          审计档案 =hI;5KF  
audit findings                                     审计中发现的事项 j^h:*rw  
audit implementation stage                        审计实施阶段 ni<\AF] `  
audit mark                                        审计标识 X[SIk%{D  
audit materiality                                 审计重要性 <@0S]jy  
audit method                                     审计方法 f=7[GZoDn  
audit objective                                         审计目标，审计目的 w")m]LV  
audit of financial statements                      会计报表审计，财务报表审计 VM;vLUu!e  
audit opinion                                     审计意见 Oa M~rze  
audit period                                      被审计期间，被审计年度 !lM.1gTTC  
audit plan                                          审计计划 b8Hzl!zO  
audit planning                                    编制审计计划，制定审计计划，审计计划 3bQq Nk  
audit planning stage                                  审计计划阶段 I\IDt~  
audit procedure                                审计程序 J]Rh+@r.  
audit programme                               审计程序表，具体审计计划 X `F>kp1  
audit report                                       审计报告 :EH>&vm  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 K;>9K'n  
audit report with a qualified opinion                 有保留意见的审计报告 19%zcYTe  
audit report with an adverse opinion                否定意见的审计报告 DV)NY!  
audit report with dual dates                      双重日期审计报告 `v'yGsIV  
audit reporting stage                                 审计报告阶段 } na@gn  
audit responsibility                                   审计责任 Deq@T {  
audit results                                      审计结果 wT- Kg=-q  
audit risk                                          审计风险 SQMtR2  
audit sampling                                          审计抽样 _p^Wc.[~M  
audit sampling techniques                         审计抽样方法，审计抽样技术 b7gN|Hw5 H  
audit strategies                                  审计策略 Rv.IHSQUo  
audit summary                                         审计总结，审计小结 9`KFJx6D  
audit team                                         审计小组 LX=cx$K  
audit test                                    审计测试 w U1[/  
audit trail                                          审计轨迹 UVW4KUxR  
audit work                                        审计工作 `_BmVms  
audit working paper                                 审计工作底稿 ]!s@FKC{;  
audited financial statement                        审计会计报表，已审计财务报表 "EE(O9q  
Auditing Guidelines (the～)                      审计规范指南 #CW{y?=  
auditing standards                             审计准则 <vb7X  
audit-oriented working paper                          (审计)业务类工作底稿 [*5hx_4%B  
authorisation                                     授权 cxx8I  
authorisation of transaction                       交易的授权 @CoUFdbz  
availability                                         可获得性 +G,_|C2J
 
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balance                                      余额；差额；平衡 gtqtFrleG  
balance sheet                                    资产负债表 1{1mL-I;  
bank                                                 银行 #5iwDAw:|r  
bank account                                    银行账户，银行户头 bkrl>Im<n  
bank statement                                 银行对账单 xl,6O!aR  
barter transaction                              易货交易，以物换物交易 ?D(aky#cyc  
basis of audit                                    审计依据 @xk;]H80  
basis of preparation                                (会计报表的)编制基础 0<^Qj.(9  
book of account                               账目，账簿 vJsg6oH  
borrowing                                         借款，贷款，借债 BA8!NR|  
branch                                              分支，分支机构，分店 <UTO\
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brought forward                                (账户余额等的)承上年，承上期，承上页 V6kDyl(  
budget                                              预算 *r7%'K{C  
building                                      建筑物；大楼 k`s_31<  
business conditions                                  业务情况，经营情况 tJGK9!MH{(  
business licence                               (企业等的)营业执照 ?30pNF|  
business relation                                业务关系 {!!8 *ix  
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