[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 vfAR^*7e  
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审计词汇英汉对照 1(0LX^%  
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ability to continue as a going concern               持续经营能力 ~i 'Ib_%h  
acceptability                                     可接受性，可接受程度 9[}L=n  
acceptable level of detection risk                     检查风险的可接受水平 LwIl2u*  
acceptance of engagement                       接受委托 EGWm0 F_  
accepting the engagement for the first time              首次接受委托 t_1(Ex  
access to asset                                         对资产的接触 ?EF[OyE  
according to                                     根据，依据，依照 U{(B)dFTH  
account balance                                账户余额 d*80eB9P  
account for                                       对……进行会计处理，核算；解释 9^ITP!~e*  
accounting                                        会计，会计学 Z 4,
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accounting advisory serve                        会计咨询服务 #DjSS.iW  
accounting firm                                 会计师事务所 [5>f{L!<T<  
accounting information                      会计信息，会计资料 rhU] b $A  
accounting period                             会计期间 5P~{*of  
accounting policies                                   会计政策 X5i?Bb.  
accounting professional bodies                 会计职业组织，会计职业团体 %9ef [,WT  
accounting records                                   会计记录 TZ8:3ti  
accounting responsibility                           会计责任 i
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accounting service                             会计服务 h^ wu8E  
accounting standards                                会计准则 5,  
Accounting Standards for Business Enterprises       企业会计准则 `j+aAxJ=\  
accounting system                             会计系统 hh\}WaY  
accounting treatment                                会计处理 +\~.cP7[  
accuracy                                    准确性，精确性 T:$a x  
additional audit procedures                      追加审计程序 4D(5WJ&  
addressee                                         收件人，收信人 297X).  
Administration of State-owned Assets  (the～)     国有资产管理局 "w3#2q&  
administrative laws and regulations                 行政法规 Wj0=cIb  
adverse impact                                 不利影响，负面影响 `)e5pK  
adverse opinion                                反对意见 ,e\'Y!'  
advisory group                                  咨询组，顾问组 OxGKtnAjf  
agency fee                                        代理费，代理费用 !DgN@P.o  
aggregate                                          总计，合计为…… It$'6HV~Sb  
alternation of document and record                 变造文件和记录 ph*9,\c8  
alternative audit procedures                      替代审计程序，备选审计程序 G&qO{" Js  
amend                                              修改，修订 .}'49=c  
amortisation                                      摊销 R5PXX&Q  
analytical capacity                             分析能力 LLE\;,bv  
analytical procedures                               分析性程序 i\E}!Rwl+  
annual financial statements                        年度会计报表，年度财务报表 /[ _aw&W}Z  
appendix                                          附录，附表 9z>I&vcX  
applicable                                         适用的 hgt@Mb
  
applicable laws and regulations                 适用的法规 #O3Y#2lI  
application systems                                  应用系统 :iW+CD)j  
apply consistently                              一贯地执行，一贯地实施 -E, d)O`;$  
appropriate                                       适当的，合适的； -3-*T)  
征用，挪用 f.Wip)g  
appropriate authorization                          适当的授权 L9(mY `d>"  
appropriateness of audit evidence                    审计证据的适当性 _}8hEv  
approval                                    批准，核准 >TZ 'V,  
assertion                                    (会计报表上的)认定；确认 i=Nq`BoQf  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 b EB3#uc  
asset                                                 资产，财产 z4GcS/3K  
asset restructuring                             资产重组 KVQ^-^  
assignment of duties                                 职责的划分 OR84/^>  
assistant                                     助理，助理人员 KtTlc#*KU  
associated company                                 联属公司，联营公司 &>Zm gz  
association                                        联合，结合；协会，社团 ybsQ[9_36  
assumption                                       假设，假定 U$zd3a_(  
at a given date                                         在某一特定时日 3<Qe'd ^  
attestation                                         鉴证，公证 +fh@m h0[  
attestation service                             鉴证服务 L'1!vu *Rg  
audit adjustment                                审计调整 Vl"20):  
audit areas                                        审计领域 m ab921-n  
audit conclusion                                审计结论 ~SKV%  
audit effectiveness                             审计效果 eBUexxBY  
audit efficiency                                  审计效率 0Pfj D  
audit engagement letter                      审计业务约定书 r7dwj  
audit evidence                                          审计证据 \gz(C`4{j  
audit fee                                    审计费 X
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audit files                                          审计档案 Ka\ha  
audit findings                                     审计中发现的事项 Ep>} S  
audit implementation stage                        审计实施阶段 dJYsn+  
audit mark                                        审计标识 5" ~F#vt  
audit materiality                                 审计重要性 j@g`Pm%u`  
audit method                                     审计方法 S F:>dneB  
audit objective                                         审计目标，审计目的 +pcGxje\  
audit of financial statements                      会计报表审计，财务报表审计 ^/
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audit opinion                                     审计意见 QMO. Bnek  
audit period                                      被审计期间，被审计年度 eyM<#3\\S  
audit plan                                          审计计划 }%^N9AA8  
audit planning                                    编制审计计划，制定审计计划，审计计划 YK xkO  
audit planning stage                                  审计计划阶段 sd5%Szx  
audit procedure                                审计程序 +Tf4S J  
audit programme                               审计程序表，具体审计计划 .wH`9aq;5@  
audit report                                       审计报告 6&8uLM(z  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 7+(on  
audit report with a qualified opinion                 有保留意见的审计报告 {C>E*qp}f  
audit report with an adverse opinion                否定意见的审计报告 B3AWJ1o  
audit report with dual dates                      双重日期审计报告 9w)W|9  
audit reporting stage                                 审计报告阶段 1>~b zXY#  
audit responsibility                                   审计责任 |B{@noGX  
audit results                                      审计结果 !=uaB.  
audit risk                                          审计风险 r`dQ<U,  
audit sampling                                          审计抽样 RpmOg  
audit sampling techniques                         审计抽样方法，审计抽样技术 H18.)yHX
 
audit strategies                                  审计策略 `jHbA#sO  
audit summary                                         审计总结，审计小结 :P
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audit team                                         审计小组 pY~/<lzW  
audit test                                    审计测试 #gq!L  
audit trail                                          审计轨迹 Ji#eA[  
audit work                                        审计工作 -- >q=hlA  
audit working paper                                 审计工作底稿 mJU1n  
audited financial statement                        审计会计报表，已审计财务报表 gZf8/Tp\z  
Auditing Guidelines (the～)                      审计规范指南 uM"_3je{W2  
auditing standards                             审计准则 o=zr]vv  
audit-oriented working paper                          (审计)业务类工作底稿 <%Al(Lm0  
authorisation                                     授权 c1Rn1M,2k  
authorisation of transaction                       交易的授权 i)!2DXn  
availability                                         可获得性 (IXUT6|  
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balance                                      余额；差额；平衡 ;_~9".'<d  
balance sheet                                    资产负债表 iNCT(N~.  
bank                                                 银行 TCWt3\  
bank account                                    银行账户，银行户头 wU}%]FqtZ=  
bank statement                                 银行对账单 z7X,5[P  
barter transaction                              易货交易，以物换物交易 7 /6Zp?  
basis of audit                                    审计依据 4 (c{%%  
basis of preparation                                (会计报表的)编制基础 {*PbD;/f  
book of account                               账目，账簿 #c%FpR4  
borrowing                                         借款，贷款，借债 \{EYkk0]  
branch                                              分支，分支机构，分店 UdOO+Z_K%  
brought forward                                (账户余额等的)承上年，承上期，承上页 8a8CY,n{  
budget                                              预算 yM2}JsC  
building                                      建筑物；大楼 +RBX2$kB  
business conditions                                  业务情况，经营情况 *|4/XHi  
business licence                               (企业等的)营业执照 ~K/_51O'  
business relation                                业务关系 agGgj>DDd  
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