[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 >k ==7#P  
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审计词汇英汉对照 LF`]=.Q  
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ability to continue as a going concern               持续经营能力 VDro(?p8Z  
acceptability                                     可接受性，可接受程度 3dz{"hV  
acceptable level of detection risk                     检查风险的可接受水平 u$CN$ynS  
acceptance of engagement                       接受委托 15VvZ![$V  
accepting the engagement for the first time              首次接受委托 7Vk9{x$z  
access to asset                                         对资产的接触 rizjH+  
according to                                     根据，依据，依照 Ml9m# c  
account balance                                账户余额 qRgFVX+vc  
account for                                       对……进行会计处理，核算；解释 ju5o).!bg  
accounting                                        会计，会计学 xbxzB<yL  
accounting advisory serve                        会计咨询服务 Y4w
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accounting firm                                 会计师事务所 7NT0]j(w-  
accounting information                      会计信息，会计资料 [m4M#Lg\0  
accounting period                             会计期间 \crh`~?>  
accounting policies                                   会计政策 #eN2{G=4+  
accounting professional bodies                 会计职业组织，会计职业团体 CzY18-L@EX  
accounting records                                   会计记录 U'msHF  
accounting responsibility                           会计责任 bHcBjk.\  
accounting service                             会计服务 1ni72iz\  
accounting standards                                会计准则 ps?su`  
Accounting Standards for Business Enterprises       企业会计准则 O8A(OfX  
accounting system                             会计系统 +8W5amk.P|  
accounting treatment                                会计处理 :Tv>)N  
accuracy                                    准确性，精确性 (&
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additional audit procedures                      追加审计程序 ?(U;T!n  
addressee                                         收件人，收信人 =fH5r_n  
Administration of State-owned Assets  (the～)     国有资产管理局 Z"'*A\r2  
administrative laws and regulations                 行政法规  *  ]  
adverse impact                                 不利影响，负面影响 Tt9cX}&&  
adverse opinion                                反对意见 N34-z|"q  
advisory group                                  咨询组，顾问组 `mW~{)x  
agency fee                                        代理费，代理费用 yY!)2{F+  
aggregate                                          总计，合计为……
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alternation of document and record                 变造文件和记录 8ki3>"!A  
alternative audit procedures                      替代审计程序，备选审计程序 q.
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amend                                              修改，修订 `&.qHw)  
amortisation                                      摊销 WtKKdL  
analytical capacity                             分析能力 */JYP +  
analytical procedures                               分析性程序  3s|:7  
annual financial statements                        年度会计报表，年度财务报表 pH.&C 5kA  
appendix                                          附录，附表 ?{}P#sn  
applicable                                         适用的 /F9Dg<#a  
applicable laws and regulations                 适用的法规 eub}+~_?[  
application systems                                  应用系统 ;~L,Aqn7  
apply consistently                              一贯地执行，一贯地实施 +."|Y3a  
appropriate                                       适当的，合适的； *!TQC6b$  
征用，挪用 <,0/BMz  
appropriate authorization                          适当的授权 $
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appropriateness of audit evidence                    审计证据的适当性 0>Td4qr+u  
approval                                    批准，核准 5M~+F"Hl  
assertion                                    (会计报表上的)认定；确认 X`EVjK  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 j24DL+  
asset                                                 资产，财产 Q\}-MiI/  
asset restructuring                             资产重组 ^|zag  
assignment of duties                                 职责的划分 '_V9 FWDZ  
assistant                                     助理，助理人员 i].E1},%  
associated company                                 联属公司，联营公司 MRXw)NAw  
association                                        联合，结合；协会，社团 &]LpGl  
assumption                                       假设，假定 h,B4Tg'  
at a given date                                         在某一特定时日 Cse`MP  
attestation                                         鉴证，公证 ;-JFb$m  
attestation service                             鉴证服务 N8df1>mW  
audit adjustment                                审计调整 *k;bkd4x  
audit areas                                        审计领域 6it [i@*"  
audit conclusion                                审计结论 M;b3- i  
audit effectiveness                             审计效果 g 8uq6U  
audit efficiency                                  审计效率 vf@j d}?  
audit engagement letter                      审计业务约定书 q2J
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audit evidence                                          审计证据 Q0Do B  
audit fee                                    审计费 `p9N| V  
audit files                                          审计档案 E9>z.vV   
audit findings                                     审计中发现的事项 y\uBVa<B  
audit implementation stage                        审计实施阶段 _q1\8y  
audit mark                                        审计标识 ZklpnL*!  
audit materiality                                 审计重要性 gm,AH85  
audit method                                     审计方法 Al 6%RFt  
audit objective                                         审计目标，审计目的 %XeN_ V  
audit of financial statements                      会计报表审计，财务报表审计 nyqX\m-  
audit opinion                                     审计意见 pZeOdh  
audit period                                      被审计期间，被审计年度 62,dFM7  
audit plan                                          审计计划 eR>
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audit planning                                    编制审计计划，制定审计计划，审计计划 CJCx
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audit planning stage                                  审计计划阶段 82ixv
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audit procedure                                审计程序 %Vltc4QU  
audit programme                               审计程序表，具体审计计划 {DKZ~  
audit report                                       审计报告 +D4m@O  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 c1i:m'b_5  
audit report with a qualified opinion                 有保留意见的审计报告 4U}J?EB?K  
audit report with an adverse opinion                否定意见的审计报告 6 ,jCO@!   
audit report with dual dates                      双重日期审计报告 sRZ<c  
audit reporting stage                                 审计报告阶段 -6I*k |%8T  
audit responsibility                                   审计责任 D&"l
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audit results                                      审计结果 m:`M&Xs&  
audit risk                                          审计风险 @v@F%JCZ  
audit sampling                                          审计抽样 %L]sQq,  
audit sampling techniques                         审计抽样方法，审计抽样技术 k7rg:P  
audit strategies                                  审计策略 xR%NiYNQz  
audit summary                                         审计总结，审计小结 GRYw_}Aa  
audit team                                         审计小组 ps:`rVQ7  
audit test                                    审计测试 C7vBa<a  
audit trail                                          审计轨迹 EATVce]T  
audit work                                        审计工作 f42F@M(:  
audit working paper                                 审计工作底稿 ,G46i)E\  
audited financial statement                        审计会计报表，已审计财务报表  )sdHJ  
Auditing Guidelines (the～)                      审计规范指南 RD)Vb$.B:  
auditing standards                             审计准则 &PL=nI\)  
audit-oriented working paper                          (审计)业务类工作底稿 Mb[4_D
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authorisation                                     授权 tbR  
authorisation of transaction                       交易的授权 Yb <:1?76L  
availability                                         可获得性 N0^SWA|S  
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balance                                      余额；差额；平衡 a}f/<-L  
balance sheet                                    资产负债表 r9N?z2X  
bank                                                 银行 \/j,  
bank account                                    银行账户，银行户头 %JiF269  
bank statement                                 银行对账单 '6){~ee S  
barter transaction                              易货交易，以物换物交易 &xB9;v3
 
basis of audit                                    审计依据 oz.z>+Q  
basis of preparation                                (会计报表的)编制基础 R\&z3<-S  
book of account                               账目，账簿 SE'|||B  
borrowing                                         借款，贷款，借债 ]nebL{}5  
branch                                              分支，分支机构，分店 -hm/lxyU  
brought forward                                (账户余额等的)承上年，承上期，承上页 /1{
:uh$  
budget                                              预算 ?t6wozib2  
building                                      建筑物；大楼 T}msF  
business conditions                                  业务情况，经营情况 'Z.C&6_  
business licence                               (企业等的)营业执照 f1'X<VA  
business relation                                业务关系 F."ZCEb  
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