[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 90L ,.  
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审计词汇英汉对照 eKi/Mt  
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ability to continue as a going concern               持续经营能力 \9;u.&$mNB  
acceptability                                     可接受性，可接受程度 vKN"o* q  
acceptable level of detection risk                     检查风险的可接受水平 RFd.L@-]  
acceptance of engagement                       接受委托 FJKW=1=,  
accepting the engagement for the first time              首次接受委托 7|LJwXQ-  
access to asset                                         对资产的接触 E;$)Oz  
according to                                     根据，依据，依照 :=vB|Ch:~  
account balance                                账户余额 JF!?i6V  
account for                                       对……进行会计处理，核算；解释 H~E(~fl  
accounting                                        会计，会计学 {WUW.(^]G  
accounting advisory serve                        会计咨询服务 .4Ob?ZS(  
accounting firm                                 会计师事务所 7sKN`  
accounting information                      会计信息，会计资料 Kk+IUs  
accounting period                             会计期间 q(<#7spz  
accounting policies                                   会计政策 Bv_C *vW  
accounting professional bodies                 会计职业组织，会计职业团体 maQE Bi,  
accounting records                                   会计记录 6}^0/76^,  
accounting responsibility                           会计责任 H|_^T.n?E  
accounting service                             会计服务 oR (hL4Dc  
accounting standards                                会计准则 +g,:!5pg  
Accounting Standards for Business Enterprises       企业会计准则 OE)n4X  
accounting system                             会计系统 le*mr0a
 
accounting treatment                                会计处理 n^P=a'+  
accuracy                                    准确性，精确性 BE. v+'c"  
additional audit procedures                      追加审计程序 U">J$M@  
addressee                                         收件人，收信人 RK?b/9y  
Administration of State-owned Assets  (the～)     国有资产管理局 x)0g31 49  
administrative laws and regulations                 行政法规 csE 9N
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adverse impact                                 不利影响，负面影响 c#sPM!!  
adverse opinion                                反对意见 V_f}Y8>e  
advisory group                                  咨询组，顾问组 6*,'A|t?y  
agency fee                                        代理费，代理费用 -5,QrMM<  
aggregate                                          总计，合计为…… 9n{tbabJ  
alternation of document and record                 变造文件和记录 (\m4o   
alternative audit procedures                      替代审计程序，备选审计程序 [.4R ,[U  
amend                                              修改，修订 Qj: D=j8  
amortisation                                      摊销 ppr95Y]^  
analytical capacity                             分析能力 #g[jwl'  
analytical procedures                               分析性程序 2|]$hjs  
annual financial statements                        年度会计报表，年度财务报表 *KNj5>6=  
appendix                                          附录，附表 mqgA  
applicable                                         适用的 ^2E\{$J
 
applicable laws and regulations                 适用的法规 yoa"21E$  
application systems                                  应用系统 jqq96hP,  
apply consistently                              一贯地执行，一贯地实施 z-fP#.  
appropriate                                       适当的，合适的； WNSf$D{p  
征用，挪用 cF!ygz//  
appropriate authorization                          适当的授权 $z,lq#zzl  
appropriateness of audit evidence                    审计证据的适当性 .Tr!/mf_  
approval                                    批准，核准 Dyv 6K_,  
assertion                                    (会计报表上的)认定；确认 ?dMyhU}  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 MMg"G6?  
asset                                                 资产，财产 /Am,5X.  
asset restructuring                             资产重组 ']1\nJP[=X  
assignment of duties                                 职责的划分 FEj{/  
assistant                                     助理，助理人员 Yqz(@( %  
associated company                                 联属公司，联营公司 KdU!wsKfG  
association                                        联合，结合；协会，社团 (sLFJ a6e  
assumption                                       假设，假定 ^FNvVbK|`  
at a given date                                         在某一特定时日 t mAj  
attestation                                         鉴证，公证 [kwVxaI  
attestation service                             鉴证服务 'o=`1I  
audit adjustment                                审计调整 L,#ij!txS  
audit areas                                        审计领域 0'y9HE'e  
audit conclusion                                审计结论 P0O5CaR  
audit effectiveness                             审计效果 2mUq$kws  
audit efficiency                                  审计效率 lc1?V
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audit engagement letter                      审计业务约定书 D?;8bI%"  
audit evidence                                          审计证据 @+II@[_lT  
audit fee                                    审计费 f waq  
audit files                                          审计档案 y
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audit findings                                     审计中发现的事项 iXt1{VP'K  
audit implementation stage                        审计实施阶段 #T<<{ RA  
audit mark                                        审计标识 ERcj$ [:T(  
audit materiality                                 审计重要性 ',GWH:B  
audit method                                     审计方法 :m*
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audit objective                                         审计目标，审计目的 USF&;M3  
audit of financial statements                      会计报表审计，财务报表审计 J6pQ){;6  
audit opinion                                     审计意见 [ySO  
audit period                                      被审计期间，被审计年度 "e]1|~  
audit plan                                          审计计划 Yw7+wc8R  
audit planning                                    编制审计计划，制定审计计划，审计计划 eytd@-7uX  
audit planning stage                                  审计计划阶段 {pJ{UJKv?  
audit procedure                                审计程序 H]e%8w))0  
audit programme                               审计程序表，具体审计计划 ;xF5P'T?|  
audit report                                       审计报告 o.Ld .I)  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 M$&aNt;  
audit report with a qualified opinion                 有保留意见的审计报告 H^y%Bi&^  
audit report with an adverse opinion                否定意见的审计报告 !V|i\O|Q2  
audit report with dual dates                      双重日期审计报告 !Ld0c4  
audit reporting stage                                 审计报告阶段 MZp`  
audit responsibility                                   审计责任 YC!Tgb~H  
audit results                                      审计结果 }{"a}zOl  
audit risk                                          审计风险 
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audit sampling                                          审计抽样 +$Q.N{LV  
audit sampling techniques                         审计抽样方法，审计抽样技术 /G)Y~1ASA%  
audit strategies                                  审计策略 ?kBi9^
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audit summary                                         审计总结，审计小结 EHpIbj;n  
audit team                                         审计小组 ^6&?R ?y  
audit test                                    审计测试 9WN4eC$  
audit trail                                          审计轨迹 1=LI))nV  
audit work                                        审计工作 Q}ebw
 
audit working paper                                 审计工作底稿 c_$9z>$  
audited financial statement                        审计会计报表，已审计财务报表 C1=7.dPr  
Auditing Guidelines (the～)                      审计规范指南 E.*TJ  
auditing standards                             审计准则 Ay?;0w0  
audit-oriented working paper                          (审计)业务类工作底稿 TI '(  
authorisation                                     授权 V%
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authorisation of transaction                       交易的授权 3Z?"M  
availability                                         可获得性 MExP'9  
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balance                                      余额；差额；平衡 J:6wFmU  
balance sheet                                    资产负债表 {}
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bank                                                 银行 Q'?{_  
bank account                                    银行账户，银行户头 1rs`|iX5  
bank statement                                 银行对账单 + 3+^J ?N  
barter transaction                              易货交易，以物换物交易 K/oC+Z;K  
basis of audit                                    审计依据 z"4UObVs  
basis of preparation                                (会计报表的)编制基础 W)WL1@!Z  
book of account                               账目，账簿 .&Uu w  
borrowing                                         借款，贷款，借债 tK9_]663  
branch                                              分支，分支机构，分店 CXC,@T  
brought forward                                (账户余额等的)承上年，承上期，承上页 *>otz5]  
budget                                              预算 =#WoeWFW*  
building                                      建筑物；大楼 q, b6).  
business conditions                                  业务情况，经营情况 _T[=7cn  
business licence                               (企业等的)营业执照 $nR1AOm}.B  
business relation                                业务关系 K$>C*?R  
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