[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 z5~W >r  
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审计词汇英汉对照 5U+4vV/*  
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ability to continue as a going concern               持续经营能力 G-RDQ  
acceptability                                     可接受性，可接受程度 > zL5*:G  
acceptable level of detection risk                     检查风险的可接受水平 RB%y($  
acceptance of engagement                       接受委托 ^-
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accepting the engagement for the first time              首次接受委托 6'@{ * u  
access to asset                                         对资产的接触 m~Q24Z]!'&  
according to                                     根据，依据，依照 j4#uj[A  
account balance                                账户余额 #qDm)zCM  
account for                                       对……进行会计处理，核算；解释 |K-
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accounting                                        会计，会计学 {N/%%O.b  
accounting advisory serve                        会计咨询服务 hKWWN`;b !  
accounting firm                                 会计师事务所 iT,7jd?6#  
accounting information                      会计信息，会计资料 blIMrP%  
accounting period                             会计期间 n;N79`mZC  
accounting policies                                   会计政策 s<k2vbh I  
accounting professional bodies                 会计职业组织，会计职业团体 6(4d3}F  
accounting records                                   会计记录 T:m" eD;  
accounting responsibility                           会计责任 kC 6*An_f  
accounting service                             会计服务 1
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accounting standards                                会计准则  fCJjFL:  
Accounting Standards for Business Enterprises       企业会计准则 pe+h8  
accounting system                             会计系统 | C<#M<  
accounting treatment                                会计处理  +)e|>  
accuracy                                    准确性，精确性 SZHgXl3:  
additional audit procedures                      追加审计程序 fC*cqc~{@  
addressee                                         收件人，收信人 >,]8iMh  
Administration of State-owned Assets  (the～)     国有资产管理局 hdrsa}{g  
administrative laws and regulations                 行政法规 urjf3h[%  
adverse impact                                 不利影响，负面影响 "z3rH~q72  
adverse opinion                                反对意见 9CeR^/i  
advisory group                                  咨询组，顾问组 xLO Qu.  
agency fee                                        代理费，代理费用 0.n[_?<(  
aggregate                                          总计，合计为…… Tsa]SN14  
alternation of document and record                 变造文件和记录 +?m.uY(  
alternative audit procedures                      替代审计程序，备选审计程序 sTlel&  
amend                                              修改，修订 \'*M }G  
amortisation                                      摊销 T+$H[&j  
analytical capacity                             分析能力 T:Klr=&V  
analytical procedures                               分析性程序 %KT}Map  
annual financial statements                        年度会计报表，年度财务报表 fTvm2+.nX  
appendix                                          附录，附表 {o)pwM"@(  
applicable                                         适用的 .\^0RyJE  
applicable laws and regulations                 适用的法规 '=fk;AiQ  
application systems                                  应用系统 sAL ]N][Y  
apply consistently                              一贯地执行，一贯地实施 <L#d<lx  
appropriate                                       适当的，合适的； oYStf5  
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appropriate authorization                          适当的授权 3+>n!8x ;A  
appropriateness of audit evidence                    审计证据的适当性 uy3<2L#.  
approval                                    批准，核准 o5F:U4sG  
assertion                                    (会计报表上的)认定；确认 9T24dofkJ  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 4.jRTL5-oj  
asset                                                 资产，财产 }\7UU?@n
 
asset restructuring                             资产重组
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assignment of duties                                 职责的划分 TI< x;p  
assistant                                     助理，助理人员 `/P/2{,~  
associated company                                 联属公司，联营公司 ^
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association                                        联合，结合；协会，社团
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assumption                                       假设，假定 "}fweCBgo  
at a given date                                         在某一特定时日 !sm/BsmL7T  
attestation                                         鉴证，公证 vCaN[  
attestation service                             鉴证服务 V<0iYi;4=  
audit adjustment                                审计调整 gtA34iw  
audit areas                                        审计领域 0^-1d2Z~  
audit conclusion                                审计结论 k*hl"oL"X  
audit effectiveness                             审计效果 <
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audit efficiency                                  审计效率 g8%O^)d=>  
audit engagement letter                      审计业务约定书 2(xC|  
audit evidence                                          审计证据 -y+>^45  
audit fee                                    审计费 ]1 9VEH  
audit files                                          审计档案 Pj-INc96  
audit findings                                     审计中发现的事项 YNU}R/u6^  
audit implementation stage                        审计实施阶段 XZM3zlg*  
audit mark                                        审计标识 1jl!VU6  
audit materiality                                 审计重要性 p%"dYH%]&0  
audit method                                     审计方法 .Q*X5Fc  
audit objective                                         审计目标，审计目的 !SQcV'  
audit of financial statements                      会计报表审计，财务报表审计 GrL{q;IO  
audit opinion                                     审计意见 mU h]`/MK$  
audit period                                      被审计期间，被审计年度 y~ =H`PAE  
audit plan                                          审计计划 J/?Nf2L4  
audit planning                                    编制审计计划，制定审计计划，审计计划 p?:5U[KM  
audit planning stage                                  审计计划阶段 \j>7x  
audit procedure                                审计程序 ~.m<`~u  
audit programme                               审计程序表，具体审计计划 m.e]tTe  
audit report                                       审计报告 pS w/QO9  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 WVbrbs4  
audit report with a qualified opinion                 有保留意见的审计报告 =^nb+}Nz(  
audit report with an adverse opinion                否定意见的审计报告 _8VP'S=  
audit report with dual dates                      双重日期审计报告 }~XWtWbd-  
audit reporting stage                                 审计报告阶段
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audit responsibility                                   审计责任 zN4OrG0  
audit results                                      审计结果 Nz,yd%ua  
audit risk                                          审计风险 5yy:JTAH5  
audit sampling                                          审计抽样 *x"80UXL  
audit sampling techniques                         审计抽样方法，审计抽样技术 \2i7\U  
audit strategies                                  审计策略 n{;j  
audit summary                                         审计总结，审计小结 >1~ /:DJ  
audit team                                         审计小组 V)`2Kw  
audit test                                    审计测试 /~[Lr   
audit trail                                          审计轨迹 9oWU]A\k>  
audit work                                        审计工作 &v{Ehkr*  
audit working paper                                 审计工作底稿 5</$dcG  
audited financial statement                        审计会计报表，已审计财务报表 SiratkP9n7  
Auditing Guidelines (the～)                      审计规范指南 QU|_ r2LM  
auditing standards                             审计准则 Eah6"j!B8n  
audit-oriented working paper                          (审计)业务类工作底稿 \c=I!<9
 
authorisation                                     授权 Lx^ eaP5  
authorisation of transaction                       交易的授权 du3f'=q6|  
availability                                         可获得性 200yN+ec  
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balance                                      余额；差额；平衡 %qP [+N&  
balance sheet                                    资产负债表 c3A\~tHW  
bank                                                 银行 }SN( ^3N  
bank account                                    银行账户，银行户头 >H2`4]4]  
bank statement                                 银行对账单 ~Iu!B Y  
barter transaction                              易货交易，以物换物交易 #%0V`BS7n  
basis of audit                                    审计依据 K7+yU3  
basis of preparation                                (会计报表的)编制基础 z^gJy,T  
book of account                               账目，账簿 Ifj&S'():  
borrowing                                         借款，贷款，借债 xt{'Be&Ya+  
branch                                              分支，分支机构，分店 Ccf/hA#mb  
brought forward                                (账户余额等的)承上年，承上期，承上页 (q> TKM  
budget                                              预算 tZrc4$D-  
building                                      建筑物；大楼 ^QB[;g.O  
business conditions                                  业务情况，经营情况 a V3:{oL  
business licence                               (企业等的)营业执照 [4Z 31v>  
business relation                                业务关系 "/#JC}]  
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