[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 Wkw. z  
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审计词汇英汉对照 @ht= (Jk9  
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ability to continue as a going concern               持续经营能力 @q0\oG4L  
acceptability                                     可接受性，可接受程度 ximW!y7  
acceptable level of detection risk                     检查风险的可接受水平 `tKrTq>  
acceptance of engagement                       接受委托 \k\ {S2SU  
accepting the engagement for the first time              首次接受委托 M3- bFIt  
access to asset                                         对资产的接触 xu9K\ /{7  
according to                                     根据，依据，依照 `l+{jrRb<  
account balance                                账户余额 tA'O66.  
account for                                       对……进行会计处理，核算；解释 ^hPREbD+f  
accounting                                        会计，会计学 4DaLt&1  
accounting advisory serve                        会计咨询服务 ^PDz"L<*  
accounting firm                                 会计师事务所 5etbJk  
accounting information                      会计信息，会计资料 Wt=QCu tt  
accounting period                             会计期间 (ZR+(+i,  
accounting policies                                   会计政策 r|2Y|6@  
accounting professional bodies                 会计职业组织，会计职业团体 ?;NC(Z,  
accounting records                                   会计记录 le 1  
accounting responsibility                           会计责任 SSH))zJ  
accounting service                             会计服务 pC<~\RR  
accounting standards                                会计准则 %Wy$m?gD  
Accounting Standards for Business Enterprises       企业会计准则 x {Z_rD  
accounting system                             会计系统 ;{mKt%
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accounting treatment                                会计处理 ()K,~  
accuracy                                    准确性，精确性 fLM5L_S}Y  
additional audit procedures                      追加审计程序 +>BLox6  
addressee                                         收件人，收信人 C+\c(M a  
Administration of State-owned Assets  (the～)     国有资产管理局 ia#
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administrative laws and regulations                 行政法规 aH7i$U&  
adverse impact                                 不利影响，负面影响 +o+e*B7Eh  
adverse opinion                                反对意见 rN0G|  
advisory group                                  咨询组，顾问组 rH@{[~p  
agency fee                                        代理费，代理费用 z7B>7}i-  
aggregate                                          总计，合计为…… ]o}g~Xn  
alternation of document and record                 变造文件和记录 :&*Y Io  
alternative audit procedures                      替代审计程序，备选审计程序 }6zo1"  
amend                                              修改，修订 {')L*  
amortisation                                      摊销 zJC!M eN  
analytical capacity                             分析能力 XL9smFq  
analytical procedures                               分析性程序 s|*0cK!K^  
annual financial statements                        年度会计报表，年度财务报表 M R$R#  
appendix                                          附录，附表 Zj,1)ii  
applicable                                         适用的 OU2.d7  
applicable laws and regulations                 适用的法规 LIzdP,^pc  
application systems                                  应用系统 )F_0('=t  
apply consistently                              一贯地执行，一贯地实施 nymF`0HYe1  
appropriate                                       适当的，合适的； e5\/:HpI  
征用，挪用 @)[Q6w
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appropriate authorization                          适当的授权 x"/DCcZ  
appropriateness of audit evidence                    审计证据的适当性 c8uFLM j  
approval                                    批准，核准 Da.eVU;  
assertion                                    (会计报表上的)认定；确认 KZ8 Hp=s  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 er<yB#/;-  
asset                                                 资产，财产  UZJ^e$N  
asset restructuring                             资产重组 l|WdJn o  
assignment of duties                                 职责的划分 T!-*;yu  
assistant                                     助理，助理人员 X/< zxM  
associated company                                 联属公司，联营公司 *`D}voU  
association                                        联合，结合；协会，社团 e:W]B)0/e  
assumption                                       假设，假定 rw:z|-r  
at a given date                                         在某一特定时日 ylFoYROO  
attestation                                         鉴证，公证 9]u=b\fzZ  
attestation service                             鉴证服务 clhmpu  
audit adjustment                                审计调整 Q,pnh!.-c  
audit areas                                        审计领域 -"Mq<XO&51  
audit conclusion                                审计结论 rlUo#  
audit effectiveness                             审计效果 l', +l{\Z  
audit efficiency                                  审计效率 zG IxmJ.  
audit engagement letter                      审计业务约定书 H?]%b!gQG  
audit evidence                                          审计证据 ,"6Bw|s  
audit fee                                    审计费 HL8onNq  
audit files                                          审计档案 Jd]
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audit findings                                     审计中发现的事项 %5g(|Y]  
audit implementation stage                        审计实施阶段 a^{"E8j  
audit mark                                        审计标识 2A>s a3\  
audit materiality                                 审计重要性 !TNp|U!  
audit method                                     审计方法 AW{"9f4  
audit objective                                         审计目标，审计目的 FX
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audit of financial statements                      会计报表审计，财务报表审计 %:/@1r7o>  
audit opinion                                     审计意见 $<NrJgQ  
audit period                                      被审计期间，被审计年度 0^lCZ,uq;  
audit plan                                          审计计划 u
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audit planning                                    编制审计计划，制定审计计划，审计计划 azK7kM~  
audit planning stage                                  审计计划阶段 K_SURTys  
audit procedure                                审计程序 #uRj 9|E7  
audit programme                               审计程序表，具体审计计划 (5rfeSA^  
audit report                                       审计报告 ww
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audit report with a disclaimer of opinion           拒绝表示意见审计报告 e4h9rF{Cxn  
audit report with a qualified opinion                 有保留意见的审计报告 >O;V[H2[  
audit report with an adverse opinion                否定意见的审计报告 ]R k4"i  
audit report with dual dates                      双重日期审计报告 }}?,({T|n  
audit reporting stage                                 审计报告阶段 Z]~) ->=}  
audit responsibility                                   审计责任 jw 4B^2}  
audit results                                      审计结果 ?hC,49  
audit risk                                          审计风险 o ;[?b'\[d  
audit sampling                                          审计抽样 T]_]{%z  
audit sampling techniques                         审计抽样方法，审计抽样技术 4Tdp;n
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audit strategies                                  审计策略 s(.H"_a  
audit summary                                         审计总结，审计小结 0jJ:WPR  
audit team                                         审计小组 =)c^ik%F&  
audit test                                    审计测试 +nAbcBJAl  
audit trail                                          审计轨迹 f(Su  
audit work                                        审计工作 FF5|qCV/z  
audit working paper                                 审计工作底稿 ^RI&`5g  
audited financial statement                        审计会计报表，已审计财务报表 n g,&;E   
Auditing Guidelines (the～)                      审计规范指南 0s$;3qE  
auditing standards                             审计准则 `=Z3X(Kc  
audit-oriented working paper                          (审计)业务类工作底稿 >%\&tS'  
authorisation                                     授权 &7J-m4BI  
authorisation of transaction                       交易的授权 ;T\+TZtI  
availability                                         可获得性 zG* >g  
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balance                                      余额；差额；平衡 WGwIc 7  
balance sheet                                    资产负债表
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bank                                                 银行 9)?_[|2  
bank account                                    银行账户，银行户头 YB}m1 g`  
bank statement                                 银行对账单
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barter transaction                              易货交易，以物换物交易 :<P3fW  
basis of audit                                    审计依据 14pyHMOR  
basis of preparation                                (会计报表的)编制基础 jct|}U  
book of account                               账目，账簿 ?/}N  
borrowing                                         借款，贷款，借债 #E$*PAB  
branch                                              分支，分支机构，分店 ;F;Vm$  
brought forward                                (账户余额等的)承上年，承上期，承上页 11iV{ h  
budget                                              预算 1/3<u::  
building                                      建筑物；大楼 R>D
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business conditions                                  业务情况，经营情况 @|PUet_pb  
business licence                               (企业等的)营业执照 64UrD{$o  
business relation                                业务关系 3\ {?L  
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