[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 cG"jrQ  
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ability to continue as a going concern               持续经营能力 \9ap$  
acceptability                                     可接受性，可接受程度 &mY<e4  
acceptable level of detection risk                     检查风险的可接受水平 4{fi=BA   
acceptance of engagement                       接受委托 &=02.E@  
accepting the engagement for the first time              首次接受委托 Y ciZU  
access to asset                                         对资产的接触 k U3] eh\I  
according to                                     根据，依据，依照 Qz<v. _  
account balance                                账户余额 4<lZ;M"  
account for                                       对……进行会计处理，核算；解释 xhimRi  
accounting                                        会计，会计学 .bpxSU%X  
accounting advisory serve                        会计咨询服务 Dhef|E<  
accounting firm                                 会计师事务所 i ;X'1TN(y  
accounting information                      会计信息，会计资料 *Ru Uf  
accounting period                             会计期间 [k1N`K(M  
accounting policies                                   会计政策 t5 5k#`Z  
accounting professional bodies                 会计职业组织，会计职业团体 u!g<y  
accounting records                                   会计记录 hP9+|am%  
accounting responsibility                           会计责任 :+[
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accounting service                             会计服务 A1YIP rav(  
accounting standards                                会计准则 Dj<Vn%d*  
Accounting Standards for Business Enterprises       企业会计准则 DM>j@(uWF  
accounting system                             会计系统 0|4XV{\qT$  
accounting treatment                                会计处理 s \kkD*  
accuracy                                    准确性，精确性 @Vb-BC,  
additional audit procedures                      追加审计程序 "G4{;!0C  
addressee                                         收件人，收信人 6J&L5E  
Administration of State-owned Assets  (the～)     国有资产管理局 `D?vmSQ  
administrative laws and regulations                 行政法规 |@d7o]eM|  
adverse impact                                 不利影响，负面影响 h?$4\^/  
adverse opinion                                反对意见 }1(F~6R H  
advisory group                                  咨询组，顾问组 x>Q#Bvy  
agency fee                                        代理费，代理费用 ~G"6^C:x  
aggregate                                          总计，合计为…… U)c,ZxE  
alternation of document and record                 变造文件和记录 #]:nQ(  
alternative audit procedures                      替代审计程序，备选审计程序 L0uN|?}  
amend                                              修改，修订 tSQ>P -O  
amortisation                                      摊销 wt)t LMEv  
analytical capacity                             分析能力 zeR!Y yt!  
analytical procedures                               分析性程序 5?2PUE,a  
annual financial statements                        年度会计报表，年度财务报表 O<o_MZN  
appendix                                          附录，附表 wcV~z:&^5  
applicable                                         适用的 8[zP2L!-  
applicable laws and regulations                 适用的法规 nk6xavQji  
application systems                                  应用系统 DmD*,[rD  
apply consistently                              一贯地执行，一贯地实施 j_ :4_zdBy  
appropriate                                       适当的，合适的； lDAw0 C3  
征用，挪用 >gVR5 o  
appropriate authorization                          适当的授权 #M8"b]oh6  
appropriateness of audit evidence                    审计证据的适当性 jQ7RH/?_  
approval                                    批准，核准 !xa,[$w(^  
assertion                                    (会计报表上的)认定；确认 NFc<%#H  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 'MsxZqW"~  
asset                                                 资产，财产 5$zC,g*#  
asset restructuring                             资产重组 tR2IjvmsX  
assignment of duties                                 职责的划分 =zI eZ7  
assistant                                     助理，助理人员 j7uiZU;3Rx  
associated company                                 联属公司，联营公司 c: #1Aym  
association                                        联合，结合；协会，社团 xJZbax[  
assumption                                       假设，假定 2&5"m;<  
at a given date                                         在某一特定时日
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attestation                                         鉴证，公证 6'?Y]K  
attestation service                             鉴证服务 }{9E~"_[  
audit adjustment                                审计调整 =">O;L.xj  
audit areas                                        审计领域 +]*?J1Y8Z  
audit conclusion                                审计结论 7G2TTa  
audit effectiveness                             审计效果 7?cZ9^z`w  
audit efficiency                                  审计效率 RCgs3JIE+2  
audit engagement letter                      审计业务约定书 WKmG
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audit evidence                                          审计证据 &a-:ZA@  
audit fee                                    审计费 V&NOp  
audit files                                          审计档案 3pq&TYQU  
audit findings                                     审计中发现的事项 }R.cqk\qa^  
audit implementation stage                        审计实施阶段 \Fc"Q@.u  
audit mark                                        审计标识 6C)  G  
audit materiality                                 审计重要性 S{J$[!F  
audit method                                     审计方法 #9p{Y}2#  
audit objective                                         审计目标，审计目的 xB 4A"|  
audit of financial statements                      会计报表审计，财务报表审计 >dZ x+7  
audit opinion                                     审计意见 HtS:'~DYo  
audit period                                      被审计期间，被审计年度 g^8bY=* .  
audit plan                                          审计计划 I[&z#foN=w  
audit planning                                    编制审计计划，制定审计计划，审计计划 ,R*ru*  
audit planning stage                                  审计计划阶段 6P+8{?V&  
audit procedure                                审计程序 }U+gJkY2  
audit programme                               审计程序表，具体审计计划 QbpRSdxy`$  
audit report                                       审计报告 ,?i#NN5p  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 {w{|y[[d~  
audit report with a qualified opinion                 有保留意见的审计报告 o-7>^wV%BD  
audit report with an adverse opinion                否定意见的审计报告 GQ)hZt0  
audit report with dual dates                      双重日期审计报告 \+S~N:@><k  
audit reporting stage                                 审计报告阶段 k,b(MAiQ0  
audit responsibility                                   审计责任 G4AX8@;U  
audit results                                      审计结果 #!9aTp).AL  
audit risk                                          审计风险 'du:Bxl`d4  
audit sampling                                          审计抽样 9k2HP]8=[{  
audit sampling techniques                         审计抽样方法，审计抽样技术 ^K&&O{  
audit strategies                                  审计策略 ZK_ IK)g  
audit summary                                         审计总结，审计小结
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audit team                                         审计小组 ^vo^W:   
audit test                                    审计测试 fl+ [(x<  
audit trail                                          审计轨迹 rN}{v}n  
audit work                                        审计工作 D='/-3f!F]  
audit working paper                                 审计工作底稿 .ay K+6I  
audited financial statement                        审计会计报表，已审计财务报表 Wu:vO2aw8  
Auditing Guidelines (the～)                      审计规范指南 #).om*Xh  
auditing standards                             审计准则 Q)HVh [4  
audit-oriented working paper                          (审计)业务类工作底稿 y&9v0&o  
authorisation                                     授权 &bnF{~<\  
authorisation of transaction                       交易的授权 ?$F:S%eH  
availability                                         可获得性 ,Ea.ts>  
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balance                                      余额；差额；平衡 >MS}7Hk\  
balance sheet                                    资产负债表 #Rjm3#gc  
bank                                                 银行 MdZ7Yep  
bank account                                    银行账户，银行户头 -Qqb/y  
bank statement                                 银行对账单 #.a4}ya19  
barter transaction                              易货交易，以物换物交易 L{'qZ#N[  
basis of audit                                    审计依据 rb&^ei9B  
basis of preparation                                (会计报表的)编制基础 =F8uuYX%m  
book of account                               账目，账簿 (/Z~0hA[Q  
borrowing                                         借款，贷款，借债 :3{@LOil^  
branch                                              分支，分支机构，分店 =@V4V} ?  
brought forward                                (账户余额等的)承上年，承上期，承上页 u.8vXc  
budget                                              预算 >x&$lT{OY  
building                                      建筑物；大楼 NzNAhlXj3  
business conditions                                  业务情况，经营情况 BP*
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business licence                               (企业等的)营业执照 HC}D <FX|  
business relation                                业务关系 BeaX 0#\  
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