[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!0D97^  
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审计词汇英汉对照 Smzy EMT
 
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ability to continue as a going concern               持续经营能力 HFu#-}iNV  
acceptability                                     可接受性，可接受程度 Cu3^de@h  
acceptable level of detection risk                     检查风险的可接受水平 9+)5#!0  
acceptance of engagement                       接受委托 \Bg;}\8 X  
accepting the engagement for the first time              首次接受委托 R*lJe6  
access to asset                                         对资产的接触 rK;F]ei  
according to                                     根据，依据，依照 l`G .lM(  
account balance                                账户余额 .>%(bH8S  
account for                                       对……进行会计处理，核算；解释 J+r\EN^9  
accounting                                        会计，会计学 _5 Zhv-7  
accounting advisory serve                        会计咨询服务 PJA%aRP,:  
accounting firm                                 会计师事务所 8<#X]I_eP+  
accounting information                      会计信息，会计资料 ~Wp>tnl  
accounting period                             会计期间 $-H#M]Gq  
accounting policies                                   会计政策 ZT:&j4A|0  
accounting professional bodies                 会计职业组织，会计职业团体 w#_/CUL  
accounting records                                   会计记录 FO#`}? R`  
accounting responsibility                           会计责任 4loG$l+a1  
accounting service                             会计服务 {hr>m,O%  
accounting standards                                会计准则  u;R<  
Accounting Standards for Business Enterprises       企业会计准则 qN%i$mJTo  
accounting system                             会计系统 &sleV5V  
accounting treatment                                会计处理 &i179Qg!  
accuracy                                    准确性，精确性 dr#g[}l'H  
additional audit procedures                      追加审计程序 Z+!._uA  
addressee                                         收件人，收信人 T~@$WM(  
Administration of State-owned Assets  (the～)     国有资产管理局 ,)^4H>~V  
administrative laws and regulations                 行政法规 'o;>6u<u  
adverse impact                                 不利影响，负面影响 lcR53X  
adverse opinion                                反对意见 T{-<G13  
advisory group                                  咨询组，顾问组 2x%Xx3!  
agency fee                                        代理费，代理费用
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aggregate                                          总计，合计为…… $Tci_(V=F  
alternation of document and record                 变造文件和记录 ^t,sehpR:l  
alternative audit procedures                      替代审计程序，备选审计程序 <2@V$$Qg.~  
amend                                              修改，修订 e=S51q_0  
amortisation                                      摊销 /qp)n">  
analytical capacity                             分析能力 O}5mDx  
analytical procedures                               分析性程序 Gxx:<`[ON  
annual financial statements                        年度会计报表，年度财务报表 YTP6m9hA+  
appendix                                          附录，附表 uf4C+c
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applicable                                         适用的 f'._{"  
applicable laws and regulations                 适用的法规 Y|$3 %t  
application systems                                  应用系统 3 .,O7 k7y  
apply consistently                              一贯地执行，一贯地实施 's#"~<L^e  
appropriate                                       适当的，合适的； fR[kjwX)<1  
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appropriate authorization                          适当的授权 kH:! 7L_=  
appropriateness of audit evidence                    审计证据的适当性 J;"66ue(d  
approval                                    批准，核准 !;EG<ji,gj  
assertion                                    (会计报表上的)认定；确认 do0;"O0 (  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 $KDH"J  
asset                                                 资产，财产 P(B:tg  
asset restructuring                             资产重组 (0Buo#I  
assignment of duties                                 职责的划分 X;`XkOjk  
assistant                                     助理，助理人员 $]O;D~
 
associated company                                 联属公司，联营公司 4E\Jk5co,  
association                                        联合，结合；协会，社团 8
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assumption                                       假设，假定 R)4L]Z F  
at a given date                                         在某一特定时日 7S+_eL^  
attestation                                         鉴证，公证 :
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attestation service                             鉴证服务 p1 ^k4G  
audit adjustment                                审计调整 i`#5dIb  
audit areas                                        审计领域 (`%$Aa9 J  
audit conclusion                                审计结论 !58j xh  
audit effectiveness                             审计效果
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audit efficiency                                  审计效率 W
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audit engagement letter                      审计业务约定书 `x%( n@g  
audit evidence                                          审计证据 ,|RS]I>X  
audit fee                                    审计费 #{97<sU\  
audit files                                          审计档案 ?&v+-4%4PI  
audit findings                                     审计中发现的事项 6%N.'wf  
audit implementation stage                        审计实施阶段 Ej|rf Y  
audit mark                                        审计标识 6R_G{AWLL  
audit materiality                                 审计重要性 H#yBWvj*H  
audit method                                     审计方法 G+Gd;`4  
audit objective                                         审计目标，审计目的 zW[fHa$m  
audit of financial statements                      会计报表审计，财务报表审计 Hqsj5j2i  
audit opinion                                     审计意见 @nIoYT='  
audit period                                      被审计期间，被审计年度 E=P
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audit plan                                          审计计划 sJA` A  
audit planning                                    编制审计计划，制定审计计划，审计计划 @0js=3!2  
audit planning stage                                  审计计划阶段 "zpc)'$L=  
audit procedure                                审计程序 M3>c?,O)J  
audit programme                               审计程序表，具体审计计划 Qv~KGd9  
audit report                                       审计报告 f;";P
 
audit report with a disclaimer of opinion           拒绝表示意见审计报告 _G9vsi  
audit report with a qualified opinion                 有保留意见的审计报告 dw6U}  
audit report with an adverse opinion                否定意见的审计报告 PDwi])6mf  
audit report with dual dates                      双重日期审计报告 5!GL"  
audit reporting stage                                 审计报告阶段 urM=l5Sx  
audit responsibility                                   审计责任 8cN[t.S  
audit results                                      审计结果 J-Xw}|>@  
audit risk                                          审计风险 TCb 7-s  
audit sampling                                          审计抽样 Na6z1&wS  
audit sampling techniques                         审计抽样方法，审计抽样技术 6;|6@j  
audit strategies                                  审计策略 W ='c+3O6  
audit summary                                         审计总结，审计小结 h%2;B;p]  
audit team                                         审计小组 (7v]bqfw  
audit test                                    审计测试 (~}P.?C8  
audit trail                                          审计轨迹 ~96fyk
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audit work                                        审计工作 ey icMy`7{  
audit working paper                                 审计工作底稿 >b6!*Lrhs  
audited financial statement                        审计会计报表，已审计财务报表 2QUZBrs s  
Auditing Guidelines (the～)                      审计规范指南 0Fd<@wQ0  
auditing standards                             审计准则 a?635*9K  
audit-oriented working paper                          (审计)业务类工作底稿 2>bTcud>  
authorisation                                     授权 dS+/G9X^  
authorisation of transaction                       交易的授权
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availability                                         可获得性 W Z!?O0.A  
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balance                                      余额；差额；平衡 x:Mh&dq?  
balance sheet                                    资产负债表 1=R6||8ws  
bank                                                 银行 M|HW$8V3_2  
bank account                                    银行账户，银行户头 qM~;Q6{v  
bank statement                                 银行对账单 O7]p `Xi8  
barter transaction                              易货交易，以物换物交易 j=&]=0F  
basis of audit                                    审计依据 ]VuB2L[D  
basis of preparation                                (会计报表的)编制基础 Nn`l+WA3  
book of account                               账目，账簿 6bv~E.  
borrowing                                         借款，贷款，借债 i.O670D  
branch                                              分支，分支机构，分店 >v sy P  
brought forward                                (账户余额等的)承上年，承上期，承上页 H8$l }pOz  
budget                                              预算 >h!>Ll  
building                                      建筑物；大楼 tWT,U[  
business conditions                                  业务情况，经营情况 G=1&:nW'  
business licence                               (企业等的)营业执照 %9^^X6yLM  
business relation                                业务关系 Bf)}g4nYn  
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