[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 z&-3H/   
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审计词汇英汉对照 z` gR*+  
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ability to continue as a going concern               持续经营能力 ;PLby]=O  
acceptability                                     可接受性，可接受程度 n*_FC  
acceptable level of detection risk                     检查风险的可接受水平 ~~yo& ]  
acceptance of engagement                       接受委托 >L=l {F6 p  
accepting the engagement for the first time              首次接受委托 !FO||z(vb  
access to asset                                         对资产的接触 F;MFw2G  
according to                                     根据，依据，依照 JsiJ=zo<  
account balance                                账户余额 ?rr%uXQjH  
account for                                       对……进行会计处理，核算；解释 m\jp$  
accounting                                        会计，会计学 F!Sm
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accounting advisory serve                        会计咨询服务 5ue{&z @T  
accounting firm                                 会计师事务所 uFECfh  
accounting information                      会计信息，会计资料 {){i ONd  
accounting period                             会计期间 eOLS  
accounting policies                                   会计政策 }0f[x ?V  
accounting professional bodies                 会计职业组织，会计职业团体 &|gn%<^  
accounting records                                   会计记录 wAy;ZNu  
accounting responsibility                           会计责任 /4=O^;  
accounting service                             会计服务 Zkxt>%20~  
accounting standards                                会计准则 =\_MJ?A$  
Accounting Standards for Business Enterprises       企业会计准则 TQnMPELh"  
accounting system                             会计系统 "CLd_H*)c  
accounting treatment                                会计处理 +gT?{;3[i  
accuracy                                    准确性，精确性 9Y-s],2V  
additional audit procedures                      追加审计程序 30F&FTW  
addressee                                         收件人，收信人 e `_ [+y  
Administration of State-owned Assets  (the～)     国有资产管理局 ^#"!uCq]gM  
administrative laws and regulations                 行政法规 ~W`upx)j  
adverse impact                                 不利影响，负面影响 9~u1fk{  
adverse opinion                                反对意见 x ~
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advisory group                                  咨询组，顾问组 {mueP6Gz@J  
agency fee                                        代理费，代理费用 t;E-9`N  
aggregate                                          总计，合计为…… Pm;"Y!S<  
alternation of document and record                 变造文件和记录 /<y-pFTg  
alternative audit procedures                      替代审计程序，备选审计程序 Pk*EnA)  
amend                                              修改，修订 59ro-nA9v  
amortisation                                      摊销 +B*ygv:  
analytical capacity                             分析能力 f3 *u_LO  
analytical procedures                               分析性程序 mDj:w#q  
annual financial statements                        年度会计报表，年度财务报表 =|uX?  
appendix                                          附录，附表 g!aM-B
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applicable                                         适用的 ,D~C40f  
applicable laws and regulations                 适用的法规 })ss.  
application systems                                  应用系统 )zen"](cze  
apply consistently                              一贯地执行，一贯地实施 KVqQOh'_T  
appropriate                                       适当的，合适的； Q0nSOT Q  
征用，挪用 @KNp?2a  
appropriate authorization                          适当的授权 ywCE2N<-V?  
appropriateness of audit evidence                    审计证据的适当性 n_?<q{GW  
approval                                    批准，核准 spn1Ji  
assertion                                    (会计报表上的)认定；确认 :^?ZVi59j  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 iVnrv`k,  
asset                                                 资产，财产 *crpM3fO>  
asset restructuring                             资产重组 >#c]rk:  
assignment of duties                                 职责的划分 nvpdu)q<  
assistant                                     助理，助理人员 Yc\;`C  
associated company                                 联属公司，联营公司 UAH} ])U  
association                                        联合，结合；协会，社团 Fc42TH p  
assumption                                       假设，假定 }%_x T  
at a given date                                         在某一特定时日 O^oFH OpFh  
attestation                                         鉴证，公证 g4%x7#vz0  
attestation service                             鉴证服务 :S?'6lOc(  
audit adjustment                                审计调整 f{5)yZ`J*  
audit areas                                        审计领域 'J]V"Z)  
audit conclusion                                审计结论 "hpK8vQ  
audit effectiveness                             审计效果 vZ$uD,@;.  
audit efficiency                                  审计效率 ~])\xC  
audit engagement letter                      审计业务约定书 sDWX} NV  
audit evidence                                          审计证据  3]<$;[Q  
audit fee                                    审计费 .ay K+6I  
audit files                                          审计档案 H9nZ%n  
audit findings                                     审计中发现的事项 0>Ecm#  
audit implementation stage                        审计实施阶段
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audit mark                                        审计标识 }=7tGqfw  
audit materiality                                 审计重要性 H6r
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audit method                                     审计方法 .U9NQwd  
audit objective                                         审计目标，审计目的 [-1
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audit of financial statements                      会计报表审计，财务报表审计 jcFh2  
audit opinion                                     审计意见 j[) i>Qw  
audit period                                      被审计期间，被审计年度 -twIF49  
audit plan                                          审计计划 }"Y]GH4Y  
audit planning                                    编制审计计划，制定审计计划，审计计划 R7Hn8;..  
audit planning stage                                  审计计划阶段 <k}>eGn  
audit procedure                                审计程序 L{'qZ#N[  
audit programme                               审计程序表，具体审计计划 ]#))#-&1  
audit report                                       审计报告 '-gk))u>)  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 %+FM$xyJ  
audit report with a qualified opinion                 有保留意见的审计报告 KdYT5VUM/  
audit report with an adverse opinion                否定意见的审计报告 6+m
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audit report with dual dates                      双重日期审计报告 +JBhw4et;.  
audit reporting stage                                 审计报告阶段 w0tlF:Eg  
audit responsibility                                   审计责任 @wZ`;J%  
audit results                                      审计结果 h'w9=Pk~6y  
audit risk                                          审计风险 Lg_y1Mu7o  
audit sampling                                          审计抽样 @+B .<@V  
audit sampling techniques                         审计抽样方法，审计抽样技术 E^#|1Kpq  
audit strategies                                  审计策略 44RZk|U1J{  
audit summary                                         审计总结，审计小结 U-X  
audit team                                         审计小组 QR
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audit test                                    审计测试 sVaWg?=qs'  
audit trail                                          审计轨迹 kH1l -mxz  
audit work                                        审计工作 v ?n`kw  
audit working paper                                 审计工作底稿 _(J- MCY\  
audited financial statement                        审计会计报表，已审计财务报表 DTn=WGm)  
Auditing Guidelines (the～)                      审计规范指南 +5?sYp\  
auditing standards                             审计准则 *Rr,ii  
audit-oriented working paper                          (审计)业务类工作底稿 tNmH*"wR<  
authorisation                                     授权 aW4tJN%!  
authorisation of transaction                       交易的授权 #B)/d?aa'  
availability                                         可获得性 76$19  
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balance                                      余额；差额；平衡 G\Toi98d*  
balance sheet                                    资产负债表 uSM4:!8  
bank                                                 银行 1}KNzMHk9  
bank account                                    银行账户，银行户头 `S{< $:D  
bank statement                                 银行对账单 .Eh~$wm  
barter transaction                              易货交易，以物换物交易 a5L#c
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basis of audit                                    审计依据 7 fqK{^L  
basis of preparation                                (会计报表的)编制基础 &FkKnz4IZ  
book of account                               账目，账簿 L.l%EcW=,  
borrowing                                         借款，贷款，借债 {5^'u^E  
branch                                              分支，分支机构，分店 TBrAYEk  
brought forward                                (账户余额等的)承上年，承上期，承上页 NVeb,Pf  
budget                                              预算 I)_072^O  
building                                      建筑物；大楼 vlp]!7v  
business conditions                                  业务情况，经营情况 .eK1xwhJ  
business licence                               (企业等的)营业执照 Xdq2.:\  
business relation                                业务关系 N$p}rh# 7{  
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