[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 Nr#Y]9nA  
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审计词汇英汉对照 ^z[-pTY  
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ability to continue as a going concern               持续经营能力 GM/3*S$c  
acceptability                                     可接受性，可接受程度 ;'Pi(TA)  
acceptable level of detection risk                     检查风险的可接受水平 Y=gj{]4  
acceptance of engagement                       接受委托 )
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accepting the engagement for the first time              首次接受委托 YL lw:jN  
access to asset                                         对资产的接触 ,{C(<1  
according to                                     根据，依据，依照 aBM'
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account balance                                账户余额 AJ;Y Nb  
account for                                       对……进行会计处理，核算；解释 S|A?z)
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accounting                                        会计，会计学 u+]v.Mt  
accounting advisory serve                        会计咨询服务 `9QrkkG+  
accounting firm                                 会计师事务所 F_SkS?dB  
accounting information                      会计信息，会计资料 t9&z|?Vz  
accounting period                             会计期间 /~_Cb=7  
accounting policies                                   会计政策 p6V`b'*>  
accounting professional bodies                 会计职业组织，会计职业团体 dt"[5;_P`  
accounting records                                   会计记录 O=1 uF  
accounting responsibility                           会计责任 yG0Wr=/<?  
accounting service                             会计服务 Av*R(d=`  
accounting standards                                会计准则 `>fN?He  
Accounting Standards for Business Enterprises       企业会计准则 jl<rxO?-F  
accounting system                             会计系统 *JG?^G"l  
accounting treatment                                会计处理 S.+)">buH  
accuracy                                    准确性，精确性 EX>|+zYL  
additional audit procedures                      追加审计程序 S,5>g07-`  
addressee                                         收件人，收信人 j$*]'s&_hZ  
Administration of State-owned Assets  (the～)     国有资产管理局 xG_ ;F  
administrative laws and regulations                 行政法规 7"f$;CN?~  
adverse impact                                 不利影响，负面影响 %PG::b  
adverse opinion                                反对意见 b`n+[UCPtn  
advisory group                                  咨询组，顾问组 2#'[\*2|N  
agency fee                                        代理费，代理费用 F9e$2J)C  
aggregate                                          总计，合计为…… Ep}KIBBO  
alternation of document and record                 变造文件和记录 u[U~`*i*rA  
alternative audit procedures                      替代审计程序，备选审计程序 /UjRuUC]  
amend                                              修改，修订 tg~&kaz  
amortisation                                      摊销 DYH-5yX7  
analytical capacity                             分析能力 b?oT|@  
analytical procedures                               分析性程序 }>xgzhdT  
annual financial statements                        年度会计报表，年度财务报表 #VC^><)3  
appendix                                          附录，附表 =JyYU*G4  
applicable                                         适用的 w\Q3h`.  
applicable laws and regulations                 适用的法规 T\:3(+uK  
application systems                                  应用系统 1!\!3xaV  
apply consistently                              一贯地执行，一贯地实施 v i0% jsI  
appropriate                                       适当的，合适的； pFSVSSQRV|  
征用，挪用 OgrUP  
appropriate authorization                          适当的授权 UD*#!H  
appropriateness of audit evidence                    审计证据的适当性 Be2@9  
approval                                    批准，核准 i^uC4S~  
assertion                                    (会计报表上的)认定；确认 f?F i{ m  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 tGzYO/Zp  
asset                                                 资产，财产 TE*$NxQ 2  
asset restructuring                             资产重组 >qx~m>2|8]  
assignment of duties                                 职责的划分 dv%gmUUf}k  
assistant                                     助理，助理人员 0|{U"\  
associated company                                 联属公司，联营公司 d\, 4Wet;#  
association                                        联合，结合；协会，社团 O6;>]/`  
assumption                                       假设，假定 bm1ngI1oI  
at a given date                                         在某一特定时日 Qd!;CoOmZs  
attestation                                         鉴证，公证 _\" P<+!  
attestation service                             鉴证服务 B>o\;)l3O  
audit adjustment                                审计调整 ckt^D/c2  
audit areas                                        审计领域 yQhrPw> m  
audit conclusion                                审计结论 }QncTw0  
audit effectiveness                             审计效果 pP?J(0Q~  
audit efficiency                                  审计效率 OP2!lEs  
audit engagement letter                      审计业务约定书 &tD`~  
audit evidence                                          审计证据 SlZL%
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audit fee                                    审计费 *^c4q|G.-  
audit files                                          审计档案 ItKwB+my  
audit findings                                     审计中发现的事项 *8/Q_w  
audit implementation stage                        审计实施阶段 W\U zw,vI  
audit mark                                        审计标识 ~A 8lvuw3  
audit materiality                                 审计重要性 uA!T@>vl  
audit method                                     审计方法 U3kf$nbV/J  
audit objective                                         审计目标，审计目的 K;6K!6J:[  
audit of financial statements                      会计报表审计，财务报表审计 2t
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audit opinion                                     审计意见  R76'1o  
audit period                                      被审计期间，被审计年度 =oT@h 9VI  
audit plan                                          审计计划 ~uC4>+dk  
audit planning                                    编制审计计划，制定审计计划，审计计划 RO wbzA)]r  
audit planning stage                                  审计计划阶段 V.Xz n  
audit procedure                                审计程序 K^{`8E&A  
audit programme                               审计程序表，具体审计计划 $'9r=#EH  
audit report                                       审计报告 6{lWUr  
audit report with a disclaimer of opinion           拒绝表示意见审计报告   Kz3u  
audit report with a qualified opinion                 有保留意见的审计报告 |,dMF2ADc  
audit report with an adverse opinion                否定意见的审计报告 f,M$>!$V  
audit report with dual dates                      双重日期审计报告 .&@|)u  
audit reporting stage                                 审计报告阶段 `yYgL@Zt  
audit responsibility                                   审计责任 gyCb\y+\a  
audit results                                      审计结果 a2=wJhk  
audit risk                                          审计风险 308w0eP  
audit sampling                                          审计抽样 a' #-%!]  
audit sampling techniques                         审计抽样方法，审计抽样技术 i'e^[ oZ  
audit strategies                                  审计策略 1LPfn(   
audit summary                                         审计总结，审计小结 fy_'K}i3 k  
audit team                                         审计小组 0Ba
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audit test                                    审计测试 \|62E):i1  
audit trail                                          审计轨迹 M8cLh!!  
audit work                                        审计工作 o4~ft!>  
audit working paper                                 审计工作底稿 MqoQs{x  
audited financial statement                        审计会计报表，已审计财务报表 CdaB.xk  
Auditing Guidelines (the～)                      审计规范指南 E 3I'3  
auditing standards                             审计准则 &2xYG{Z  
audit-oriented working paper                          (审计)业务类工作底稿 iU%Gvf^?'5  
authorisation                                     授权 cC}s
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authorisation of transaction                       交易的授权 _a<PUdP  
availability                                         可获得性 GV[%P  
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balance                                      余额；差额；平衡 (6h7'r $  
balance sheet                                    资产负债表 bLV@Ts  
bank                                                 银行 EL}v>sC  
bank account                                    银行账户，银行户头 !@YYi[Gk  
bank statement                                 银行对账单 nr-
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barter transaction                              易货交易，以物换物交易 cF(9[8c{  
basis of audit                                    审计依据 X!2|_  
basis of preparation                                (会计报表的)编制基础
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book of account                               账目，账簿 q!ZmF1sU  
borrowing                                         借款，贷款，借债 jQ^Ib]"K  
branch                                              分支，分支机构，分店 @nT8[v  
brought forward                                (账户余额等的)承上年，承上期，承上页 +z[!]^H]4  
budget                                              预算 .ERO*Tj  
building                                      建筑物；大楼 ^U`q1Pg5  
business conditions                                  业务情况，经营情况 RDqC$Gu  
business licence                               (企业等的)营业执照 bZG$ b
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business relation                                业务关系 ;XtDz  
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