[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 ^F2b hXE  
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审计词汇英汉对照 /R~1Zj2&  
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ability to continue as a going concern               持续经营能力 on0]vEE  
acceptability                                     可接受性，可接受程度 Glxuz0]  
acceptable level of detection risk                     检查风险的可接受水平 PlF87j (  
acceptance of engagement                       接受委托 0`)iIz  
accepting the engagement for the first time              首次接受委托 so)"4 SEu  
access to asset                                         对资产的接触 \ {qI4=  
according to                                     根据，依据，依照 8%%f%y
  
account balance                                账户余额 uum;q-"  
account for                                       对……进行会计处理，核算；解释 CqHK%M  
accounting                                        会计，会计学 pAb.c  
accounting advisory serve                        会计咨询服务 SfJA(v@E  
accounting firm                                 会计师事务所 zrR`ecC(b  
accounting information                      会计信息，会计资料 #Y0-BYa^  
accounting period                             会计期间 w j[\B*$?  
accounting policies                                   会计政策 NB\{'  
accounting professional bodies                 会计职业组织，会计职业团体 KBXK0zWh7  
accounting records                                   会计记录 QU%I4
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accounting responsibility                           会计责任 A,V\" KU  
accounting service                             会计服务 #O$  
accounting standards                                会计准则 YoN*:jB<M  
Accounting Standards for Business Enterprises       企业会计准则 [cTe54n  
accounting system                             会计系统 D'L'#/hK  
accounting treatment                                会计处理 AS E91T~  
accuracy                                    准确性，精确性 2-=\~<)  
additional audit procedures                      追加审计程序 nL$x|}XAcj  
addressee                                         收件人，收信人 d)@<W1;  
Administration of State-owned Assets  (the～)     国有资产管理局 # altx=6'  
administrative laws and regulations                 行政法规 S
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adverse impact                                 不利影响，负面影响 `W dD8E  
adverse opinion                                反对意见
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advisory group                                  咨询组，顾问组 tp6M=MC%  
agency fee                                        代理费，代理费用 : p{+G  
aggregate                                          总计，合计为…… AK= h[2(  
alternation of document and record                 变造文件和记录 !(n4|Wd  
alternative audit procedures                      替代审计程序，备选审计程序 5Xl/L  
amend                                              修改，修订 `(
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amortisation                                      摊销 \A#1y\ok  
analytical capacity                             分析能力 UA4J>1 i  
analytical procedures                               分析性程序 JJltPGT~Oa  
annual financial statements                        年度会计报表，年度财务报表 ^qg?6S4  
appendix                                          附录，附表 ;w6>"O$a  
applicable                                         适用的 7_.11$E=H  
applicable laws and regulations                 适用的法规 Rl
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application systems                                  应用系统 Di@GY!  
apply consistently                              一贯地执行，一贯地实施 1G0fp:\w  
appropriate                                       适当的，合适的； uK
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征用，挪用 _*IPk  
appropriate authorization                          适当的授权 B|C/ Rk6?  
appropriateness of audit evidence                    审计证据的适当性 ~6pr0uyO`  
approval                                    批准，核准 %&->%U|'  
assertion                                    (会计报表上的)认定；确认 Mmo6MZ^  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 FuUD 61JHY  
asset                                                 资产，财产 %.<H=
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asset restructuring                             资产重组 Rx*BwZ  
assignment of duties                                 职责的划分 26dUA~
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assistant                                     助理，助理人员 }w/; ){gu  
associated company                                 联属公司，联营公司 s0*0 'f  
association                                        联合，结合；协会，社团 EyI}{6~F  
assumption                                       假设，假定 P7 ]
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at a given date                                         在某一特定时日 '8fk+>M  
attestation                                         鉴证，公证 $xOI 1|d   
attestation service                             鉴证服务 kdxz!  
audit adjustment                                审计调整  ],ZzI  
audit areas                                        审计领域 kM'"4[,nz  
audit conclusion                                审计结论 [97KBoSU  
audit effectiveness                             审计效果 <W`#gn0b6  
audit efficiency                                  审计效率 :LWn<,4F&  
audit engagement letter                      审计业务约定书 d\H&dkpH  
audit evidence                                          审计证据 :-iMdtm  
audit fee                                    审计费 YXU|h  
audit files                                          审计档案 KJ?y@Q  
audit findings                                     审计中发现的事项 Io |X#\K  
audit implementation stage                        审计实施阶段 5jgdbHog]  
audit mark                                        审计标识 C@Nv;;AlU  
audit materiality                                 审计重要性 Tzt,/e  
audit method                                     审计方法 ]Ni;w]KE  
audit objective                                         审计目标，审计目的 Nrah;i+H\o  
audit of financial statements                      会计报表审计，财务报表审计 WEa2E?*  
audit opinion                                     审计意见 cO\-  
audit period                                      被审计期间，被审计年度 2[B4f7  
audit plan                                          审计计划 F,GN[f-  
audit planning                                    编制审计计划，制定审计计划，审计计划 < AI;6/  
audit planning stage                                  审计计划阶段 P_g
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audit procedure                                审计程序 sowd`I~  
audit programme                               审计程序表，具体审计计划 x $wd O  
audit report                                       审计报告 O1D6^3w  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 ZkP{[^6d\  
audit report with a qualified opinion                 有保留意见的审计报告 B_ja&) !s1  
audit report with an adverse opinion                否定意见的审计报告 ExSO|g]%
 
audit report with dual dates                      双重日期审计报告 v!42DA)  
audit reporting stage                                 审计报告阶段 `e]6#iJ^  
audit responsibility                                   审计责任 .6m "'m0;  
audit results                                      审计结果 li] 6Pj,  
audit risk                                          审计风险 >sD4R}\})  
audit sampling                                          审计抽样 DY{cQb  
audit sampling techniques                         审计抽样方法，审计抽样技术 oyk>vIZ  
audit strategies                                  审计策略 n;8'`s  
audit summary                                         审计总结，审计小结 yMc:n"-[  
audit team                                         审计小组 joXfmHB}  
audit test                                    审计测试 .fzu"XAPu  
audit trail                                          审计轨迹 sVoW=4V8  
audit work                                        审计工作 QC0!p"  
audit working paper                                 审计工作底稿 GIftrYr  
audited financial statement                        审计会计报表，已审计财务报表 LF?P> 1%-  
Auditing Guidelines (the～)                      审计规范指南 ?X9]HlH  
auditing standards                             审计准则 =s}Xy_+:  
audit-oriented working paper                          (审计)业务类工作底稿 xU S]P)R  
authorisation                                     授权 C}?0`!Cc%  
authorisation of transaction                       交易的授权 \OC6M` /  
availability                                         可获得性 J4tcQ  
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balance                                      余额；差额；平衡 +'#oz+  
balance sheet                                    资产负债表 1ndJ+H0H  
bank                                                 银行 /%n`V  
bank account                                    银行账户，银行户头 W~ULc9  
bank statement                                 银行对账单 `7+j0kV)  
barter transaction                              易货交易，以物换物交易 D H ^T x  
basis of audit                                    审计依据 aF8k/$u  
basis of preparation                                (会计报表的)编制基础 G{x[uE2X&f  
book of account                               账目，账簿 hzY[ G:  
borrowing                                         借款，贷款，借债 G",.,Px  
branch                                              分支，分支机构，分店 ]lS@}W\  
brought forward                                (账户余额等的)承上年，承上期，承上页  cPn+<M#  
budget                                              预算 6+dn*_[Z6  
building                                      建筑物；大楼 8[bkHf I  
business conditions                                  业务情况，经营情况 t~M $%)h  
business licence                               (企业等的)营业执照 (LJ@SeM;  
business relation                                业务关系  f+Dn9t  
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