[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 9\0$YY%  
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审计词汇英汉对照 4=N(@mS  
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ability to continue as a going concern               持续经营能力 i?7?I  
acceptability                                     可接受性，可接受程度 Pw5[X5.DX  
acceptable level of detection risk                     检查风险的可接受水平 2IUd?i3~l  
acceptance of engagement                       接受委托 MIb[}w=  
accepting the engagement for the first time              首次接受委托 |IS$Om  
access to asset                                         对资产的接触 0Q)Y Z2  
according to                                     根据，依据，依照 '|<S`,'#hg  
account balance                                账户余额 pbw{Ez
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account for                                       对……进行会计处理，核算；解释 +d(|Jid  
accounting                                        会计，会计学 {<?8Y  
accounting advisory serve                        会计咨询服务 6RDy2JAOP  
accounting firm                                 会计师事务所 *%E\mu,,c  
accounting information                      会计信息，会计资料 JV_VM{w{K  
accounting period                             会计期间 E]=>@EX   
accounting policies                                   会计政策 |"+Ufw^  
accounting professional bodies                 会计职业组织，会计职业团体 qv'w 7T  
accounting records                                   会计记录 u(\O@5a  
accounting responsibility                           会计责任 X; 6=WqJj  
accounting service                             会计服务 NB+/S;`  
accounting standards                                会计准则 yrd1J$  
Accounting Standards for Business Enterprises       企业会计准则 !e*T. 1Kz  
accounting system                             会计系统 @PctBS<s  
accounting treatment                                会计处理 B-PX/Q  
accuracy                                    准确性，精确性 -:OJX#j  
additional audit procedures                      追加审计程序 n 8 K6m(  
addressee                                         收件人，收信人 1l Cr?  
Administration of State-owned Assets  (the～)     国有资产管理局 U]@?[+I0]  
administrative laws and regulations                 行政法规 Qkhor-f0  
adverse impact                                 不利影响，负面影响 K9y~  e  
adverse opinion                                反对意见 qI${7  
advisory group                                  咨询组，顾问组 M|fV7g  
agency fee                                        代理费，代理费用 BRM!g9  
aggregate                                          总计，合计为…… 8m=O408Q  
alternation of document and record                 变造文件和记录 Rd|8=`)  
alternative audit procedures                      替代审计程序，备选审计程序 NFKvgd@  
amend                                              修改，修订 }r!hm?e  
amortisation                                      摊销 KSHq0A6/q%  
analytical capacity                             分析能力 }}D32TVN  
analytical procedures                               分析性程序 O;|Cu7WU  
annual financial statements                        年度会计报表，年度财务报表 x*=1C,C  
appendix                                          附录，附表 +C[g>c}d  
applicable                                         适用的 *>1^q9M  
applicable laws and regulations                 适用的法规 P,9Pn)M|  
application systems                                  应用系统 S>S7\b'  
apply consistently                              一贯地执行，一贯地实施 SD<a#S\o  
appropriate                                       适当的，合适的； `b%lojT.  
征用，挪用 &;=/^~EG  
appropriate authorization                          适当的授权 F=e-jKogK  
appropriateness of audit evidence                    审计证据的适当性 Z*Gf`d:  
approval                                    批准，核准 1j:aGj>{  
assertion                                    (会计报表上的)认定；确认 1@JusS0^K  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 ${eV3LSC  
asset                                                 资产，财产 !a-B=pn!]  
asset restructuring                             资产重组 Bv'%$}}-  
assignment of duties                                 职责的划分 egURRC!  
assistant                                     助理，助理人员 c?u*,d) G  
associated company                                 联属公司，联营公司 y@<2`h  
association                                        联合，结合；协会，社团 [[zNAq)"  
assumption                                       假设，假定 &
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at a given date                                         在某一特定时日 .Y"F3 R  
attestation                                         鉴证，公证 P^48]Kj7  
attestation service                             鉴证服务 R&a$w8  
audit adjustment                                审计调整 E)ZL+(  
audit areas                                        审计领域 KIag(!&  
audit conclusion                                审计结论 H-U_  
audit effectiveness                             审计效果 t(9q6x3|e  
audit efficiency                                  审计效率 h /^bRs`;  
audit engagement letter                      审计业务约定书 y&-QLX L  
audit evidence                                          审计证据 B4wRwrVI>  
audit fee                                    审计费 75lh07  
audit files                                          审计档案 )>S,#_e*b  
audit findings                                     审计中发现的事项 l{>j8Ln
 
audit implementation stage                        审计实施阶段 u+KZ. n/  
audit mark                                        审计标识 rp{|{>'`.q  
audit materiality                                 审计重要性 `fTM/"  
audit method                                     审计方法 2\QsF,@`YU  
audit objective                                         审计目标，审计目的 8W?dWj  
audit of financial statements                      会计报表审计，财务报表审计 ]z/R?SM  
audit opinion                                     审计意见 'A3skznX{  
audit period                                      被审计期间，被审计年度 VqpC@C$  
audit plan                                          审计计划 Zd-6_,r  
audit planning                                    编制审计计划，制定审计计划，审计计划 +a1iZ bh  
audit planning stage                                  审计计划阶段 
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audit procedure                                审计程序 Xq&BL,lS  
audit programme                               审计程序表，具体审计计划 5<R m{  
audit report                                       审计报告 T9H*]LxK  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 kuV7nsXiQ  
audit report with a qualified opinion                 有保留意见的审计报告 UNff&E-  
audit report with an adverse opinion                否定意见的审计报告
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audit report with dual dates                      双重日期审计报告 n=vDEX:'  
audit reporting stage                                 审计报告阶段 }$4z$&  
audit responsibility                                   审计责任 v|o{AL:ei  
audit results                                      审计结果 `+"(GaZ  
audit risk                                          审计风险 \/o$io,kV  
audit sampling                                          审计抽样 &Xqxuy ]J  
audit sampling techniques                         审计抽样方法，审计抽样技术 4]ni-u0*  
audit strategies                                  审计策略 -6HwGfU  
audit summary                                         审计总结，审计小结 n]ba1t8ZA  
audit team                                         审计小组 )J}v.8  
audit test                                    审计测试 UI+6\ 3  
audit trail                                          审计轨迹 Y}N\|*ye-  
audit work                                        审计工作 $2?AJ/2r$b  
audit working paper                                 审计工作底稿 DylO;+  
audited financial statement                        审计会计报表，已审计财务报表 zqo0P~  
Auditing Guidelines (the～)                      审计规范指南 _>
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auditing standards                             审计准则 
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audit-oriented working paper                          (审计)业务类工作底稿 h@!p:]  
authorisation                                     授权 :aej.>I0  
authorisation of transaction                       交易的授权 1x:W 3.  
availability                                         可获得性 ehr-o7](  
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balance                                      余额；差额；平衡 ,=P&{38\q  
balance sheet                                    资产负债表 'Oue 1[  
bank                                                 银行 ir_XU/ve  
bank account                                    银行账户，银行户头 'z(Y9%+a  
bank statement                                 银行对账单 7v ZD  
barter transaction                              易货交易，以物换物交易 :*M?RL@j  
basis of audit                                    审计依据 ^{4BcM7eH  
basis of preparation                                (会计报表的)编制基础 yx :^*/  
book of account                               账目，账簿 ctZ,qg*N  
borrowing                                         借款，贷款，借债 0\P5=hD)K  
branch                                              分支，分支机构，分店 G?1GkR  
brought forward                                (账户余额等的)承上年，承上期，承上页 L7-BuW}&  
budget                                              预算 ahg:mlaob  
building                                      建筑物；大楼 nn_O"fZi  
business conditions                                  业务情况，经营情况 hu
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business licence                               (企业等的)营业执照 Sfz 1p  
business relation                                业务关系 sFTAE1|  
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