[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 e*yl_iW  
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审计词汇英汉对照 -<ome~|  
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ability to continue as a going concern               持续经营能力 EOZ 6F-':  
acceptability                                     可接受性，可接受程度 w~q ]&  
acceptable level of detection risk                     检查风险的可接受水平 >,QCKZH  
acceptance of engagement                       接受委托 FUXJy{n6"2  
accepting the engagement for the first time              首次接受委托 BIS.,  
access to asset                                         对资产的接触 yEos$/*u-N  
according to                                     根据，依据，依照 L]%!YP\<T  
account balance                                账户余额 *8_Dn}u?Jx  
account for                                       对……进行会计处理，核算；解释 psse^rFg  
accounting                                        会计，会计学 I4|"Ztw  
accounting advisory serve                        会计咨询服务 @^<&LG5^  
accounting firm                                 会计师事务所 )4h|7^6ji  
accounting information                      会计信息，会计资料 <5"&]! .  
accounting period                             会计期间 P3IBi_YyG1  
accounting policies                                   会计政策 E+|K3EJ  
accounting professional bodies                 会计职业组织，会计职业团体 eso-{W,D  
accounting records                                   会计记录 cs7^#/3<  
accounting responsibility                           会计责任 -\USDi(  
accounting service                             会计服务 d'&OEGb<  
accounting standards                                会计准则 [W*M#00_&4  
Accounting Standards for Business Enterprises       企业会计准则 0y t36Du  
accounting system                             会计系统 X-X`Z`o  
accounting treatment                                会计处理 F3K<-JK+  
accuracy                                    准确性，精确性 #jzF6j%G  
additional audit procedures                      追加审计程序 Q@W!6]*\  
addressee                                         收件人，收信人  g\?v 5  
Administration of State-owned Assets  (the～)     国有资产管理局 }30Sb&"  
administrative laws and regulations                 行政法规 <Y6zJ#BD  
adverse impact                                 不利影响，负面影响 $P#x>#+[A  
adverse opinion                                反对意见 9XYm8g'X  
advisory group                                  咨询组，顾问组 z]SEPYq:  
agency fee                                        代理费，代理费用 'sXrtl7{^  
aggregate                                          总计，合计为…… mr/?w0(C  
alternation of document and record                 变造文件和记录 )-ojm$  
alternative audit procedures                      替代审计程序，备选审计程序 pg!MtuC}  
amend                                              修改，修订 J< 0d"'  
amortisation                                      摊销  A'rd1"K  
analytical capacity                             分析能力 OjAdY\ ]1  
analytical procedures                               分析性程序 V?'p E  
annual financial statements                        年度会计报表，年度财务报表 { ]cr.y]\  
appendix                                          附录，附表 rM^2yr7H  
applicable                                         适用的 OF={k[  
applicable laws and regulations                 适用的法规 ^>&#F[aT  
application systems                                  应用系统 hJ]Oa7r  
apply consistently                              一贯地执行，一贯地实施 `)5WA{z  
appropriate                                       适当的，合适的； _WvVF*Q"k  
征用，挪用 S[2?,C<2=  
appropriate authorization                          适当的授权 pW@W-k:u  
appropriateness of audit evidence                    审计证据的适当性 :aBxyS*}G  
approval                                    批准，核准 kX+9U"` C  
assertion                                    (会计报表上的)认定；确认 |1tpXpe  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 Y#Q!mbp  
asset                                                 资产，财产 *l4[`7|  
asset restructuring                             资产重组 9od*N$  
assignment of duties                                 职责的划分 ]M
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assistant                                     助理，助理人员 8B &EH+  
associated company                                 联属公司，联营公司 8AFc=Wx  
association                                        联合，结合；协会，社团 U]gUGD!5x  
assumption                                       假设，假定 54Rp0otv  
at a given date                                         在某一特定时日 q^<H
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attestation                                         鉴证，公证 AX$r,KmE  
attestation service                             鉴证服务 6pSTw\/6  
audit adjustment                                审计调整 [T,^l#S1  
audit areas                                        审计领域 I<CrEL<5}~  
audit conclusion                                审计结论 M_Ag*?2I  
audit effectiveness                             审计效果 \?R#ZxP@  
audit efficiency                                  审计效率 gSw4\R  
audit engagement letter                      审计业务约定书 ye=4<b_  
audit evidence                                          审计证据 M;Pry3J  
audit fee                                    审计费 q`/J2r+O  
audit files                                          审计档案 KUYwc@si\  
audit findings                                     审计中发现的事项 pZlsDM/=  
audit implementation stage                        审计实施阶段 h'};spv  
audit mark                                        审计标识 p&x!m}!  
audit materiality                                 审计重要性 J<+f7L  
audit method                                     审计方法 xSd&xwP  
audit objective                                         审计目标，审计目的 _~;%zFX  
audit of financial statements                      会计报表审计，财务报表审计 wEM=Tr/h  
audit opinion                                     审计意见 .l_
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audit period                                      被审计期间，被审计年度 8ta@@h  
audit plan                                          审计计划 #+l`tj4b/  
audit planning                                    编制审计计划，制定审计计划，审计计划 !CX WoM  
audit planning stage                                  审计计划阶段 OqIXFX"  
audit procedure                                审计程序 z2t+1In,  
audit programme                               审计程序表，具体审计计划 Nj3iZD|  
audit report                                       审计报告 J_Tz\bZ3)  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 Ms,MXJtH  
audit report with a qualified opinion                 有保留意见的审计报告 18sc|t  
audit report with an adverse opinion                否定意见的审计报告 KS93v9|  
audit report with dual dates                      双重日期审计报告 6QY;t:/<  
audit reporting stage                                 审计报告阶段 7~QI4'e  
audit responsibility                                   审计责任 D0xQXC3$`  
audit results                                      审计结果 M Zz21H  
audit risk                                          审计风险 Znb7OF^#"  
audit sampling                                          审计抽样 |xcI~ X7Q  
audit sampling techniques                         审计抽样方法，审计抽样技术 u-,}ug|  
audit strategies                                  审计策略 ;j/$%lC  
audit summary                                         审计总结，审计小结 1J"9Y81  
audit team                                         审计小组 M)+pH  
audit test                                    审计测试 RYEZ'<  
audit trail                                          审计轨迹 hI!BX};+}  
audit work                                        审计工作 >*h+N? m  
audit working paper                                 审计工作底稿 X2Z)> 10  
audited financial statement                        审计会计报表，已审计财务报表 )S%t)}  
Auditing Guidelines (the～)                      审计规范指南 i,*m(C@F}  
auditing standards                             审计准则  #O}}pF  
audit-oriented working paper                          (审计)业务类工作底稿 MXcW &b  
authorisation                                     授权 0GrM:Lh y  
authorisation of transaction                       交易的授权 B F<u3p??  
availability                                         可获得性 D?1fY!C:r  
B kJ FWk  
balance                                      余额；差额；平衡 `e =IXkt  
balance sheet                                    资产负债表 hk4t #Km  
bank                                                 银行 ? /z[Jx.  
bank account                                    银行账户，银行户头 {:uv}4Z  
bank statement                                 银行对账单 I*
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barter transaction                              易货交易，以物换物交易 \6&Ml]1  
basis of audit                                    审计依据 K#wA ;  
basis of preparation                                (会计报表的)编制基础 6EyPZ{  
book of account                               账目，账簿 ]qv0Y~+`-K  
borrowing                                         借款，贷款，借债 Blzvn19'h  
branch                                              分支，分支机构，分店 c]ARgrH-  
brought forward                                (账户余额等的)承上年，承上期，承上页 Tl2t\z+ps  
budget                                              预算 %|(c?`2|  
building                                      建筑物；大楼 v5S9h[gT  
business conditions                                  业务情况，经营情况 O+=%Mz(l  
business licence                               (企业等的)营业执照 @h{|tP%"  
business relation                                业务关系 {s0%XG1$  
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