[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 44KoOY_  
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审计词汇英汉对照 g}MUfl-L  
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ability to continue as a going concern               持续经营能力 &n
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acceptability                                     可接受性，可接受程度 vRe{B7}p;  
acceptable level of detection risk                     检查风险的可接受水平 i#-v4g  
acceptance of engagement                       接受委托 8m"k3:e^  
accepting the engagement for the first time              首次接受委托 1(DiV#epG  
access to asset                                         对资产的接触 Mj;V.Y  
according to                                     根据，依据，依照 rZ?:$],U!  
account balance                                账户余额 ^+x?@ $rq  
account for                                       对……进行会计处理，核算；解释 u"h/ERCa  
accounting                                        会计，会计学 xr'1CP  
accounting advisory serve                        会计咨询服务 %:aXEjm@  
accounting firm                                 会计师事务所 X+!+&RAN*  
accounting information                      会计信息，会计资料 s|p I`  
accounting period                             会计期间 3en9TB  
accounting policies                                   会计政策 ;M?)-dpZ  
accounting professional bodies                 会计职业组织，会计职业团体 1Ms]\<^j  
accounting records                                   会计记录 @HS*%N"*  
accounting responsibility                           会计责任 Uxjc&o  
accounting service                             会计服务 AJ7w_'u=@  
accounting standards                                会计准则 oz&`
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Accounting Standards for Business Enterprises       企业会计准则 ZA="Dac  
accounting system                             会计系统 AM-bs^  
accounting treatment                                会计处理 M!,H0(@G  
accuracy                                    准确性，精确性 T#B#q1/  
additional audit procedures                      追加审计程序 >[ B.y  
addressee                                         收件人，收信人 irQ'Rm[  
Administration of State-owned Assets  (the～)     国有资产管理局
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administrative laws and regulations                 行政法规 AERJ]$\  
adverse impact                                 不利影响，负面影响 _V$'nz#>e  
adverse opinion                                反对意见 6nTM~]5.  
advisory group                                  咨询组，顾问组 e(7#>O%1  
agency fee                                        代理费，代理费用 vK!`#W`X  
aggregate                                          总计，合计为…… E !!,JnU  
alternation of document and record                 变造文件和记录 =muQ7l:(  
alternative audit procedures                      替代审计程序，备选审计程序 -$8
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amend                                              修改，修订 E`TZ:W]r,  
amortisation                                      摊销 * BM|luYL  
analytical capacity                             分析能力 c~hH 7/v  
analytical procedures                               分析性程序 h~>1-T8  
annual financial statements                        年度会计报表，年度财务报表 L3{(Bu  
appendix                                          附录，附表 z_> ~=Mm  
applicable                                         适用的 .HZd.*  
applicable laws and regulations                 适用的法规 gBqDx|G  
application systems                                  应用系统 uZ?P
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apply consistently                              一贯地执行，一贯地实施 8$NVVw]2,  
appropriate                                       适当的，合适的； OD)X7PU  
征用，挪用 +RJ{)Nec  
appropriate authorization                          适当的授权 ;g0s1nz  
appropriateness of audit evidence                    审计证据的适当性 bqbG+g  
approval                                    批准，核准 .RpJZ[E  
assertion                                    (会计报表上的)认定；确认 &ZD@-"@  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 4o#]hB';ni  
asset                                                 资产，财产 4vg3F(  
asset restructuring                             资产重组 yv-R<c!'  
assignment of duties                                 职责的划分 uq3pk3 )W9  
assistant                                     助理，助理人员 k>ErDv
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associated company                                 联属公司，联营公司 O?OAXPK2  
association                                        联合，结合；协会，社团 ins(RWO  
assumption                                       假设，假定 3l=q@72  
at a given date                                         在某一特定时日 IRbyW?/Xv  
attestation                                         鉴证，公证 kQ>2W5o-d-  
attestation service                             鉴证服务 <%^ /uS  
audit adjustment                                审计调整 x;[ .ZzQ  
audit areas                                        审计领域 Mqr]e#"o  
audit conclusion                                审计结论 qy|bOl  
audit effectiveness                             审计效果 WRZpu95v  
audit efficiency                                  审计效率 ;^/ruf[t  
audit engagement letter                      审计业务约定书 w Q[|D2;  
audit evidence                                          审计证据 ~IZ-:?+S^  
audit fee                                    审计费 o(ow{S@=4  
audit files                                          审计档案 /<-PW9X?  
audit findings                                     审计中发现的事项 w>2lG3H<  
audit implementation stage                        审计实施阶段 jzf
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audit mark                                        审计标识 _&, A  
audit materiality                                 审计重要性 -f|/#1  
audit method                                     审计方法 $^Xxn.B9  
audit objective                                         审计目标，审计目的 =>'8<"M5z  
audit of financial statements                      会计报表审计，财务报表审计 [R4#bl  
audit opinion                                     审计意见 !`_f  
audit period                                      被审计期间，被审计年度 \oPe"k=  
audit plan                                          审计计划 Q+1ot,R  
audit planning                                    编制审计计划，制定审计计划，审计计划 \hX,z =  
audit planning stage                                  审计计划阶段 +nR("Il  
audit procedure                                审计程序 a[hF2/*  
audit programme                               审计程序表，具体审计计划 >Cr"q*  
audit report                                       审计报告 . Z&5TK4I  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 Y@ v][Q  
audit report with a qualified opinion                 有保留意见的审计报告 &m--}  
audit report with an adverse opinion                否定意见的审计报告 zh) &6'S\  
audit report with dual dates                      双重日期审计报告 ~ n<|f  
audit reporting stage                                 审计报告阶段 ^X&`YXjuN  
audit responsibility                                   审计责任 }4>u_)nt  
audit results                                      审计结果 D#<y pJR  
audit risk                                          审计风险 -`4]u!A  
audit sampling                                          审计抽样 {APfSD_4  
audit sampling techniques                         审计抽样方法，审计抽样技术 St?mq
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audit strategies                                  审计策略 `)a|Q  
audit summary                                         审计总结，审计小结 ])?dqgwa  
audit team                                         审计小组 Kvg=7o  
audit test                                    审计测试 KJFQ)#SW!  
audit trail                                          审计轨迹 Qb@j8Xa4[  
audit work                                        审计工作 ),{3LIr  
audit working paper                                 审计工作底稿 ai;!Q%B#Q  
audited financial statement                        审计会计报表，已审计财务报表 ++~ G\T9H  
Auditing Guidelines (the～)                      审计规范指南 vE9"1M  
auditing standards                             审计准则 qtOuA  
audit-oriented working paper                          (审计)业务类工作底稿 EG\L]fmD  
authorisation                                     授权 [g}^{ $`  
authorisation of transaction                       交易的授权 DSs/D1mj&  
availability                                         可获得性 \zJ^XpC  
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balance                                      余额；差额；平衡 AkW,Fp1e  
balance sheet                                    资产负债表 :vi %7  
bank                                                 银行 5tv*uz|fv  
bank account                                    银行账户，银行户头 w8D8\`i!"  
bank statement                                 银行对账单 pW ~;B*hF  
barter transaction                              易货交易，以物换物交易 Jha*BaD~N  
basis of audit                                    审计依据 O#igH  
basis of preparation                                (会计报表的)编制基础 }|h-=T '  
book of account                               账目，账簿 xFUD9TM  
borrowing                                         借款，贷款，借债 UP-2{zb |?  
branch                                              分支，分支机构，分店 > X AB#  
brought forward                                (账户余额等的)承上年，承上期，承上页 _$*-?*V&  
budget                                              预算 jEKa9

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building                                      建筑物；大楼 Tyb_'|?rW  
business conditions                                  业务情况，经营情况 ,dba:D=l  
business licence                               (企业等的)营业执照 <=uO*s>%  
business relation                                业务关系 S?t `/"O  
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