[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 p7);uF^O%  
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审计词汇英汉对照 : m)   
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ability to continue as a going concern               持续经营能力 7uT:b!^f[  
acceptability                                     可接受性，可接受程度 GFfq+=se  
acceptable level of detection risk                     检查风险的可接受水平 $jm>:YD  
acceptance of engagement                       接受委托 G+F#n6Vx  
accepting the engagement for the first time              首次接受委托 I96Ci2)m  
access to asset                                         对资产的接触 {*[\'!d--.  
according to                                     根据，依据，依照 \ |]Z8t7  
account balance                                账户余额 kgy:Q'  
account for                                       对……进行会计处理，核算；解释 ^F2b hXE  
accounting                                        会计，会计学 <WjF*x p  
accounting advisory serve                        会计咨询服务 hj  
accounting firm                                 会计师事务所 dcLA1sN,  
accounting information                      会计信息，会计资料 Z-8Yd6 4  
accounting period                             会计期间 qP2ekI:y  
accounting policies                                   会计政策 z>jUR,!GT  
accounting professional bodies                 会计职业组织，会计职业团体 WZazJ=27}  
accounting records                                   会计记录 4&xZ]QC)O5  
accounting responsibility                           会计责任 %@;6^=  
accounting service                             会计服务 XQ%?  
accounting standards                                会计准则 n8uv#DsdK  
Accounting Standards for Business Enterprises       企业会计准则 3<k`+,'  
accounting system                             会计系统 Na$Is'F&p  
accounting treatment                                会计处理 Q?8R[i  
accuracy                                    准确性，精确性 RaWG w  
additional audit procedures                      追加审计程序 !_+8A/  
addressee                                         收件人，收信人 @+'-
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Administration of State-owned Assets  (the～)     国有资产管理局 QYa(N[~a  
administrative laws and regulations                 行政法规 ?6
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adverse impact                                 不利影响，负面影响 -od!J\KCy  
adverse opinion                                反对意见 %7#-%{  
advisory group                                  咨询组，顾问组 0VckocF  
agency fee                                        代理费，代理费用 B.g[c97  
aggregate                                          总计，合计为…… &L F` W  
alternation of document and record                 变造文件和记录 s7g(3<(  
alternative audit procedures                      替代审计程序，备选审计程序 !>BZ6gn5  
amend                                              修改，修订 fMGbODAvY  
amortisation                                      摊销 HS{(v;  
analytical capacity                             分析能力  4J;-Dq  
analytical procedures                               分析性程序 *<E]E?  
annual financial statements                        年度会计报表，年度财务报表 )uK{uYQl  
appendix                                          附录，附表 Dfps gY)/?  
applicable                                         适用的 ~/8M 3k/  
applicable laws and regulations                 适用的法规 cTD!B% x  
application systems                                  应用系统 |+35y_
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apply consistently                              一贯地执行，一贯地实施 N;A@' tu8  
appropriate                                       适当的，合适的； GuGOePV  
征用，挪用 Eo\UAc  
appropriate authorization                          适当的授权 4l!@=qwn  
appropriateness of audit evidence                    审计证据的适当性 V$"ujRp  
approval                                    批准，核准
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assertion                                    (会计报表上的)认定；确认 Z4A!U~  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 FP0G]=ME  
asset                                                 资产，财产 ~XyW&@  
asset restructuring                             资产重组 UA4J>1 i  
assignment of duties                                 职责的划分 JJltPGT~Oa  
assistant                                     助理，助理人员 ]W Zq^'q.  
associated company                                 联属公司，联营公司 1"pI^Ddt  
association                                        联合，结合；协会，社团 Sr&515  
assumption                                       假设，假定 yz-,)GB6  
at a given date                                         在某一特定时日 -b9;5eS!  
attestation                                         鉴证，公证 1G0fp:\w  
attestation service                             鉴证服务 uK
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audit adjustment                                审计调整 _*IPk  
audit areas                                        审计领域 B|C/ Rk6?  
audit conclusion                                审计结论 ~6pr0uyO`  
audit effectiveness                             审计效果 *[r!  
audit efficiency                                  审计效率 aM@z^<Ub  
audit engagement letter                      审计业务约定书 >iOzl wmG  
audit evidence                                          审计证据 2u"7T_"2D  
audit fee                                    审计费 ?Zc"C  
audit files                                          审计档案 )J_\tv 
 
audit findings                                     审计中发现的事项 21ppSN>  
audit implementation stage                        审计实施阶段 4B4Z])$3  
audit mark                                        审计标识 [6)UhS8  
audit materiality                                 审计重要性 ly4s"4v  
audit method                                     审计方法 ZxG}ViS4I  
audit objective                                         审计目标，审计目的 rwniOQe  
audit of financial statements                      会计报表审计，财务报表审计 ~`GhS<D  
audit opinion                                     审计意见 ZT[3aXS  
audit period                                      被审计期间，被审计年度 sK"9fU  
audit plan                                          审计计划 C W)Z[<d8  
audit planning                                    编制审计计划，制定审计计划，审计计划 N%7{J  
audit planning stage                                  审计计划阶段
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audit procedure                                审计程序 j ,)P9V  
audit programme                               审计程序表，具体审计计划 .MVYB\6Q0  
audit report                                       审计报告 6vp *9  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 Z1ALq5  
audit report with a qualified opinion                 有保留意见的审计报告 Bd^"=+c4  
audit report with an adverse opinion                否定意见的审计报告 G/d4f?RU  
audit report with dual dates                      双重日期审计报告 BaO1/zk  
audit reporting stage                                 审计报告阶段 :qR=>n=  
audit responsibility                                   审计责任 xy8#2  
audit results                                      审计结果 &f>eQS=(  
audit risk                                          审计风险 !Oj)B1gc6&  
audit sampling                                          审计抽样 @v}B6j b;  
audit sampling techniques                         审计抽样方法，审计抽样技术 jSOS}!=  
audit strategies                                  审计策略 _TUk(Qe  
audit summary                                         审计总结，审计小结 &(zfa&j|  
audit team                                         审计小组 tM,%^){p$  
audit test                                    审计测试 4J|t?]ij|E  
audit trail                                          审计轨迹 [xfaj'j=@  
audit work                                        审计工作 >S1)YKgz  
audit working paper                                 审计工作底稿 !mRx$ %ul  
audited financial statement                        审计会计报表，已审计财务报表 Uu"0rUzt  
Auditing Guidelines (the～)                      审计规范指南 >t
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auditing standards                             审计准则 ( f_g7B2&y  
audit-oriented working paper                          (审计)业务类工作底稿 \dlph  
authorisation                                     授权 e8h,,:l3j  
authorisation of transaction                       交易的授权 T*I?9d{k  
availability                                         可获得性 ~gI{\iNF/  
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balance                                      余额；差额；平衡 R0;efD  
balance sheet                                    资产负债表 x|0:P sE  
bank                                                 银行 6yu]GK}es  
bank account                                    银行账户，银行户头 /ahNnCtu?1  
bank statement                                 银行对账单 G){g  
barter transaction                              易货交易，以物换物交易 <&pKc6+{  
basis of audit                                    审计依据 ~P
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basis of preparation                                (会计报表的)编制基础 C#i UP|7hh  
book of account                               账目，账簿 o5Y2vmz?9  
borrowing                                         借款，贷款，借债 H@l}[hkP  
branch                                              分支，分支机构，分店 ]~>K\i  
brought forward                                (账户余额等的)承上年，承上期，承上页
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budget                                              预算 ]h!`IX  
building                                      建筑物；大楼 WlV z,t'if  
business conditions                                  业务情况，经营情况 3Z>YV]YbeU  
business licence                               (企业等的)营业执照 $P: O/O=>  
business relation                                业务关系 w%c  
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