[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 nPH\Lra  
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审计词汇英汉对照 SBY0 L.  
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ability to continue as a going concern               持续经营能力 TV}=$\D  
acceptability                                     可接受性，可接受程度 Sp]ov:]%f  
acceptable level of detection risk                     检查风险的可接受水平 Y]i:$X]C?X  
acceptance of engagement                       接受委托 He&A>bA)z  
accepting the engagement for the first time              首次接受委托 m/`L3@7Tt  
access to asset                                         对资产的接触 ,I:[-|Q  
according to                                     根据，依据，依照 @.pr}S/  
account balance                                账户余额 jH<,d G:{  
account for                                       对……进行会计处理，核算；解释 ,2P/[ :  
accounting                                        会计，会计学 C#RueDa.  
accounting advisory serve                        会计咨询服务 4v2JrC;  
accounting firm                                 会计师事务所  JY_!G  
accounting information                      会计信息，会计资料 n,{  
accounting period                             会计期间 u(JuU/U  
accounting policies                                   会计政策 s:I 8~Cc  
accounting professional bodies                 会计职业组织，会计职业团体 -o5 7"r^x  
accounting records                                   会计记录 (A-Uo   
accounting responsibility                           会计责任 [5Zi\'~UH)  
accounting service                             会计服务 ML%JTx0+Z  
accounting standards                                会计准则 |RD E/  
Accounting Standards for Business Enterprises       企业会计准则 #*3 vE& p  
accounting system                             会计系统 ?28)l 4 Ml  
accounting treatment                                会计处理 tR_DN  
accuracy                                    准确性，精确性 id]}10  
additional audit procedures                      追加审计程序 @Y#TWt#  
addressee                                         收件人，收信人 WL3J>S_  
Administration of State-owned Assets  (the～)     国有资产管理局 M->#WGl\B  
administrative laws and regulations                 行政法规 VYrs4IFT$  
adverse impact                                 不利影响，负面影响 n%s$!R-\  
adverse opinion                                反对意见 NU[Wj uLG  
advisory group                                  咨询组，顾问组 5"D\n B %  
agency fee                                        代理费，代理费用 k0x m-  
aggregate                                          总计，合计为…… $=Tq<W*c  
alternation of document and record                 变造文件和记录 {<i(aq
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alternative audit procedures                      替代审计程序，备选审计程序 y/+y |.Xg  
amend                                              修改，修订 fmFs  
amortisation                                      摊销 P5'VLnE R{  
analytical capacity                             分析能力 oOGFg3X  
analytical procedures                               分析性程序 /}s#   
annual financial statements                        年度会计报表，年度财务报表 5'EoB^`8N~  
appendix                                          附录，附表 pWKI^S  
applicable                                         适用的 zF&_9VNk=c  
applicable laws and regulations                 适用的法规 2gnz=  
application systems                                  应用系统 Ub[UB%(T  
apply consistently                              一贯地执行，一贯地实施 g5 y*-t  
appropriate                                       适当的，合适的； *k0;R[IAV  
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appropriate authorization                          适当的授权 ( R!.=95@  
appropriateness of audit evidence                    审计证据的适当性 xP 3>8Y  
approval                                    批准，核准 q4Y'yp`?K;  
assertion                                    (会计报表上的)认定；确认 zZV9`cqZ{  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 V
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asset                                                 资产，财产 IOl0=+p  
asset restructuring                             资产重组 1c`Yn:H^  
assignment of duties                                 职责的划分 d)0 hAdh  
assistant                                     助理，助理人员 M*F`s&vM  
associated company                                 联属公司，联营公司 I2?
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association                                        联合，结合；协会，社团 T=fVD8  
assumption                                       假设，假定 W;8}`k  
at a given date                                         在某一特定时日 MU1T="N^+  
attestation                                         鉴证，公证 b=:%*gq,  
attestation service                             鉴证服务 M,SIs 3  
audit adjustment                                审计调整  FOqD  
audit areas                                        审计领域 T"E%;'(cp)  
audit conclusion                                审计结论 Rtai?  
audit effectiveness                             审计效果 Ev&aD  
audit efficiency                                  审计效率 qwo{34  
audit engagement letter                      审计业务约定书 &9xcP.3  
audit evidence                                          审计证据 EHt(!;?q  
audit fee                                    审计费 Vje LPbk)  
audit files                                          审计档案 &tw{d DD6  
audit findings                                     审计中发现的事项 [V;Q#r&+  
audit implementation stage                        审计实施阶段 5WI0[7  
audit mark                                        审计标识 #}8gHI-9%  
audit materiality                                 审计重要性 i.+#a2   
audit method                                     审计方法 T7*p !0  
audit objective                                         审计目标，审计目的 u6*mHkM  
audit of financial statements                      会计报表审计，财务报表审计 8HdjZ!  
audit opinion                                     审计意见 _Tf0L<A'R  
audit period                                      被审计期间，被审计年度 WQHlf0]  
audit plan                                          审计计划 wr2F]1bh@  
audit planning                                    编制审计计划，制定审计计划，审计计划 `_M&zN  
audit planning stage                                  审计计划阶段 q)]S:$?BT  
audit procedure                                审计程序 ))uki*UNK  
audit programme                               审计程序表，具体审计计划 %UCu
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audit report                                       审计报告 ~-NlTx  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 ~93+Oxg  
audit report with a qualified opinion                 有保留意见的审计报告 M532>+A]Za  
audit report with an adverse opinion                否定意见的审计报告 <2PO3w?Z  
audit report with dual dates                      双重日期审计报告 J8hH#7WMS  
audit reporting stage                                 审计报告阶段 #:nds,  
audit responsibility                                   审计责任 TzsNhrU{  
audit results                                      审计结果 k7bfgb {  
audit risk                                          审计风险 BEii:05  
audit sampling                                          审计抽样 /^Zgv-n  
audit sampling techniques                         审计抽样方法，审计抽样技术 \05 n $.  
audit strategies                                  审计策略 y?V#LW[^E  
audit summary                                         审计总结，审计小结 @.
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audit team                                         审计小组 -}Gk@=$G  
audit test                                    审计测试 y-vBC3  
audit trail                                          审计轨迹 ['@R]Si"!  
audit work                                        审计工作 C?PgC~y)  
audit working paper                                 审计工作底稿 /Y*6mQ:  
audited financial statement                        审计会计报表，已审计财务报表 uh~,>~a|  
Auditing Guidelines (the～)                      审计规范指南 K$~Ja  
auditing standards                             审计准则 )}T0SGY  
audit-oriented working paper                          (审计)业务类工作底稿 Su[f"2oR  
authorisation                                     授权 UC?i>HsJrX  
authorisation of transaction                       交易的授权 >^d+;~Q;  
availability                                         可获得性 Gu K!<-Oz"  
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balance                                      余额；差额；平衡 !T26#>mV  
balance sheet                                    资产负债表 l1}HJmom
 
bank                                                 银行 mV'
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bank account                                    银行账户，银行户头 `xu/|} )KI  
bank statement                                 银行对账单 Ec|5'Kz]  
barter transaction                              易货交易，以物换物交易 WJw %[_W  
basis of audit                                    审计依据 Rs1JCP=d8  
basis of preparation                                (会计报表的)编制基础 Pqv9>N|  
book of account                               账目，账簿 F$H^W@<w  
borrowing                                         借款，贷款，借债 "?Xb$V7  
branch                                              分支，分支机构，分店 9rQw~B<S  
brought forward                                (账户余额等的)承上年，承上期，承上页 w_^g-P[o-  
budget                                              预算 F5/,H:K\  
building                                      建筑物；大楼 iCZ1
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business conditions                                  业务情况，经营情况 c!>",rce  
business licence                               (企业等的)营业执照 6R%NjEW:  
business relation                                业务关系 |%7OI#t^  
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