[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  f,utA3[  
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审计词汇英汉对照 t)Q6A@$:  
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ability to continue as a going concern               持续经营能力 wGfU@!m  
acceptability                                     可接受性，可接受程度 #Fx$x#Gc@y  
acceptable level of detection risk                     检查风险的可接受水平 8Io--Ew3  
acceptance of engagement                       接受委托 =?Y%w%2  
accepting the engagement for the first time              首次接受委托 =bt/2nPV  
access to asset                                         对资产的接触 + k1|+z zS  
according to                                     根据，依据，依照 8sm8L\-  
account balance                                账户余额 #s LyU4QV  
account for                                       对……进行会计处理，核算；解释 RL=  
accounting                                        会计，会计学 @"[xX}xK;  
accounting advisory serve                        会计咨询服务 04eE\%?  
accounting firm                                 会计师事务所 qi!Nv$e  
accounting information                      会计信息，会计资料 {<XPE:1>Y  
accounting period                             会计期间 EC*rd  
accounting policies                                   会计政策 n_}=G
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accounting professional bodies                 会计职业组织，会计职业团体 Z]H
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accounting records                                   会计记录 ?2D1gjr  
accounting responsibility                           会计责任 pa1.+
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accounting service                             会计服务 I"/p^@IX  
accounting standards                                会计准则 yHS=8!
  
Accounting Standards for Business Enterprises       企业会计准则 )%e`SGmp  
accounting system                             会计系统 iC]=S}  
accounting treatment                                会计处理 G,+-}~$_  
accuracy                                    准确性，精确性 pF~[
  
additional audit procedures                      追加审计程序 [ d+f#\ut  
addressee                                         收件人，收信人 N5$
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Administration of State-owned Assets  (the～)     国有资产管理局 rdK=f<I]  
administrative laws and regulations                 行政法规 o&tETJ5Bhe  
adverse impact                                 不利影响，负面影响 b(<#n6a}\  
adverse opinion                                反对意见 yQ5F'.m9e  
advisory group                                  咨询组，顾问组 d51.Tbt#%7  
agency fee                                        代理费，代理费用 >l|ao&z>bm  
aggregate                                          总计，合计为…… kjWY{7b!  
alternation of document and record                 变造文件和记录 `?Wy;5-  
alternative audit procedures                      替代审计程序，备选审计程序 {pEay|L_  
amend                                              修改，修订 e
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amortisation                                      摊销 O>
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analytical capacity                             分析能力 i"eUacBz/-  
analytical procedures                               分析性程序 +:@lde]/p  
annual financial statements                        年度会计报表，年度财务报表  obYXDj2  
appendix                                          附录，附表 >f7;45i  
applicable                                         适用的 #=~n>qn]  
applicable laws and regulations                 适用的法规 Oj6PmUK4  
application systems                                  应用系统 _M.7%k/U8  
apply consistently                              一贯地执行，一贯地实施 ')ZM# :G  
appropriate                                       适当的，合适的； +6cOL48"  
征用，挪用 >fCz,.L  
appropriate authorization                          适当的授权 y7)s0g>%H  
appropriateness of audit evidence                    审计证据的适当性 v[S>   
approval                                    批准，核准 FdT@}  
assertion                                    (会计报表上的)认定；确认 :u}FF"j  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 
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asset                                                 资产，财产 RweK<Flo'S  
asset restructuring                             资产重组 =uM2l  
assignment of duties                                 职责的划分 TL%2?'G  
assistant                                     助理，助理人员 ?!PpooYK  
associated company                                 联属公司，联营公司 ZHQa}C+  
association                                        联合，结合；协会，社团 g\%vkK&I  
assumption                                       假设，假定 Q>`|{m  
at a given date                                         在某一特定时日 )?@X{AN&  
attestation                                         鉴证，公证 & ,KxE(C  
attestation service                             鉴证服务 ``l7|b jJ  
audit adjustment                                审计调整 Yo`#G-]  
audit areas                                        审计领域 xx^7  
audit conclusion                                审计结论 J|vriI;  
audit effectiveness                             审计效果 zq(R!a6  
audit efficiency                                  审计效率 B]):$#{Rxl  
audit engagement letter                      审计业务约定书 rlQ4+~  
audit evidence                                          审计证据 pq<302uBQ  
audit fee                                    审计费 ~Q
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audit files                                          审计档案 9?4EM^-  
audit findings                                     审计中发现的事项 8KQD w:  
audit implementation stage                        审计实施阶段 5u(B]_r.  
audit mark                                        审计标识 DB1F_!9  
audit materiality                                 审计重要性 6rBXC <Z  
audit method                                     审计方法 _*(n2' 2B  
audit objective                                         审计目标，审计目的 ?`jh5Kw%y  
audit of financial statements                      会计报表审计，财务报表审计 5W UM"eBwL  
audit opinion                                     审计意见 Ne6]?\Z  
audit period                                      被审计期间，被审计年度 6g UcoDD  
audit plan                                          审计计划 ^ +e5 M1U=  
audit planning                                    编制审计计划，制定审计计划，审计计划 EX]LH({?+L  
audit planning stage                                  审计计划阶段 '"#W!p  
audit procedure                                审计程序 l!6^xMhYk  
audit programme                               审计程序表，具体审计计划 [N$#&4{Je  
audit report                                       审计报告 ]{mz %\  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 Z
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audit report with a qualified opinion                 有保留意见的审计报告 HY (|31  
audit report with an adverse opinion                否定意见的审计报告 I-=H;6w7  
audit report with dual dates                      双重日期审计报告 a@>P?N~LA9  
audit reporting stage                                 审计报告阶段 Us5P?}  
audit responsibility                                   审计责任 ;cye 'E  
audit results                                      审计结果 8SJi~gV  
audit risk                                          审计风险 @Yv+L)  
audit sampling                                          审计抽样 +W{ELdup%q  
audit sampling techniques                         审计抽样方法，审计抽样技术 5Z2tTw'i  
audit strategies                                  审计策略 ?8{x/y:  
audit summary                                         审计总结，审计小结 ^xB=d S~  
audit team                                         审计小组 "JHdF&  
audit test                                    审计测试 WfnBWSA2T  
audit trail                                          审计轨迹 Y
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audit work                                        审计工作 H<hFA(M  
audit working paper                                 审计工作底稿 
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audited financial statement                        审计会计报表，已审计财务报表 G)vq+L5%  
Auditing Guidelines (the～)                      审计规范指南 X>0$zE@0  
auditing standards                             审计准则 s]tBd!~  
audit-oriented working paper                          (审计)业务类工作底稿 JjD'2"z  
authorisation                                     授权 ;rD M%S@  
authorisation of transaction                       交易的授权 WyO7,Qr\
 
availability                                         可获得性 #&L[?jEn  
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balance                                      余额；差额；平衡 #osP"~{   
balance sheet                                    资产负债表 , [V#o-Z  
bank                                                 银行 D^R=  
bank account                                    银行账户，银行户头 >4c7r~\k  
bank statement                                 银行对账单 9e`.H0  
barter transaction                              易货交易，以物换物交易 ?9F_E+!  
basis of audit                                    审计依据 BqF%2{  
basis of preparation                                (会计报表的)编制基础 PNjZbOmzS  
book of account                               账目，账簿 ]Wn^m+  
borrowing                                         借款，贷款，借债 "s:eH"_s  
branch                                              分支，分支机构，分店 J\WUBt-M  
brought forward                                (账户余额等的)承上年，承上期，承上页 # p?7{"Ep  
budget                                              预算 S 5 4N  
building                                      建筑物；大楼 2}NWFM3C  
business conditions                                  业务情况，经营情况 (JgW")M`cY  
business licence                               (企业等的)营业执照 r)9&'m.:  
business relation                                业务关系 5 1,RbADB  
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