[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 `'b2 z=j  
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审计词汇英汉对照 KKNQ+'?  
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ability to continue as a going concern               持续经营能力 Z4D[nPm$  
acceptability                                     可接受性，可接受程度 J,t`ilT  
acceptable level of detection risk                     检查风险的可接受水平 *m[[>wE  
acceptance of engagement                       接受委托 "_n})s f  
accepting the engagement for the first time              首次接受委托 Ypx"<CKP}  
access to asset                                         对资产的接触 =8Gpov1!V~  
according to                                     根据，依据，依照 _''9-t;n,  
account balance                                账户余额 B;J8^esypD  
account for                                       对……进行会计处理，核算；解释 hWRr#030  
accounting                                        会计，会计学 U,Z7nH3_  
accounting advisory serve                        会计咨询服务 4Xe8j55  
accounting firm                                 会计师事务所 *JiI>[  
accounting information                      会计信息，会计资料 Gw+pjSJL`  
accounting period                             会计期间 vg*~t3{L  
accounting policies                                   会计政策 @ [%K D  
accounting professional bodies                 会计职业组织，会计职业团体 oVIc^yk5a  
accounting records                                   会计记录 y`J8ha wp  
accounting responsibility                           会计责任 mIv}%hD  
accounting service                             会计服务 sv+6#  
accounting standards                                会计准则 g\G}b  
Accounting Standards for Business Enterprises       企业会计准则 O@`KGZEPY  
accounting system                             会计系统 WUGFo$xA  
accounting treatment                                会计处理 yMJ(Sf  
accuracy                                    准确性，精确性 oh,29Gg  
additional audit procedures                      追加审计程序 Zo}vV2  
addressee                                         收件人，收信人 Ui`#B  
Administration of State-owned Assets  (the～)     国有资产管理局 !>)o&sM  
administrative laws and regulations                 行政法规 )8_MkFQe  
adverse impact                                 不利影响，负面影响 +w8$-eFY  
adverse opinion                                反对意见 /NQ PTr  
advisory group                                  咨询组，顾问组 %g~zEa-g  
agency fee                                        代理费，代理费用 ?$ M: 4mX  
aggregate                                          总计，合计为…… @oQ"FLF.  
alternation of document and record                 变造文件和记录 a.fdCI]%  
alternative audit procedures                      替代审计程序，备选审计程序 RSup_4A  
amend                                              修改，修订 G$;cA:p-j  
amortisation                                      摊销 \hg%J/  
analytical capacity                             分析能力 Nu@dMG <5  
analytical procedures                               分析性程序 ^CP>|JWD^  
annual financial statements                        年度会计报表，年度财务报表 $aHHXd}@t2  
appendix                                          附录，附表 cueaOtD  
applicable                                         适用的 gPIl:, d(  
applicable laws and regulations                 适用的法规 j5rMY=|F  
application systems                                  应用系统 'CCAuN>J  
apply consistently                              一贯地执行，一贯地实施 xpBQ(6Y  
appropriate                                       适当的，合适的； ZNJ<@K-  
征用，挪用 *s|'V+1  
appropriate authorization                          适当的授权 lg*?w/JX+  
appropriateness of audit evidence                    审计证据的适当性 I6 PReVIb  
approval                                    批准，核准 c"/H v  
assertion                                    (会计报表上的)认定；确认 _,3%)sn-)  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 XzPUll;ZU  
asset                                                 资产，财产 g1)ZjABV  
asset restructuring                             资产重组  C
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assignment of duties                                 职责的划分 #?'@?0<6  
assistant                                     助理，助理人员 %+ytX]E  
associated company                                 联属公司，联营公司 eQ<Vky^SJ  
association                                        联合，结合；协会，社团 Zm6|aHx8v  
assumption                                       假设，假定 C@u}tH )  
at a given date                                         在某一特定时日 M"yOWD~s~  
attestation                                         鉴证，公证 %]N|?9L"=  
attestation service                             鉴证服务 +NVXFjPC  
audit adjustment                                审计调整 LR3>_t  
audit areas                                        审计领域 %uvA3N>  
audit conclusion                                审计结论 :-oMkBS  
audit effectiveness                             审计效果 >.-4CJ])d  
audit efficiency                                  审计效率 5 hW#BB  
audit engagement letter                      审计业务约定书 F12$BKDH  
audit evidence                                          审计证据 mQ2=t%  
audit fee                                    审计费 (W?t'J^#  
audit files                                          审计档案 3ej[  
audit findings                                     审计中发现的事项 K?>sP%m)  
audit implementation stage                        审计实施阶段 #x \YA#~  
audit mark                                        审计标识 ZP ]Ok  
audit materiality                                 审计重要性 Hp[i8PJ  
audit method                                     审计方法 b(t8TR#-  
audit objective                                         审计目标，审计目的 K|=va>
   
audit of financial statements                      会计报表审计，财务报表审计 AOef1^S=  
audit opinion                                     审计意见 8\p"V.o>  
audit period                                      被审计期间，被审计年度 <MoyL1=  
audit plan                                          审计计划 _%(.OR  
audit planning                                    编制审计计划，制定审计计划，审计计划 k}!'@  
audit planning stage                                  审计计划阶段 K9+\Z  
audit procedure                                审计程序 O) D$
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audit programme                               审计程序表，具体审计计划 gyxC)br  
audit report                                       审计报告 uw(Ml=  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 H'Jz:6   
audit report with a qualified opinion                 有保留意见的审计报告 y atZAl(B  
audit report with an adverse opinion                否定意见的审计报告 e@iz`~[  
audit report with dual dates                      双重日期审计报告 ;7*T6~tv  
audit reporting stage                                 审计报告阶段 +'_ peT.8  
audit responsibility                                   审计责任 >X*Y jv:r  
audit results                                      审计结果 B qLL]%F  
audit risk                                          审计风险 =]1
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audit sampling                                          审计抽样 V!N
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audit sampling techniques                         审计抽样方法，审计抽样技术 k106fT]eX  
audit strategies                                  审计策略 tl`x/  
audit summary                                         审计总结，审计小结 G!lF5;Ad`  
audit team                                         审计小组 Hub K  
audit test                                    审计测试 Z/d {v:)  
audit trail                                          审计轨迹 (L:Md
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audit work                                        审计工作 t*`Sme]"B  
audit working paper                                 审计工作底稿 t<"%m)J  
audited financial statement                        审计会计报表，已审计财务报表 4gZ)9ya  
Auditing Guidelines (the～)                      审计规范指南 ElKMd  
auditing standards                             审计准则 p3e=~{v*  
audit-oriented working paper                          (审计)业务类工作底稿 G++<r7;x  
authorisation                                     授权 D[)_ f  
authorisation of transaction                       交易的授权 NMUF)ksjN  
availability                                         可获得性 >E3-/)Ti  
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balance                                      余额；差额；平衡 59i2*<k  
balance sheet                                    资产负债表 Ctx>#uN6  
bank                                                 银行 .9?GKD  
bank account                                    银行账户，银行户头 q/ (h{cq  
bank statement                                 银行对账单 N6> rU  
barter transaction                              易货交易，以物换物交易 &P"13]^@  
basis of audit                                    审计依据 =`UFg> -  
basis of preparation                                (会计报表的)编制基础 *X^C+F  
book of account                               账目，账簿 8U}+9  
borrowing                                         借款，贷款，借债 m#4h5_N  
branch                                              分支，分支机构，分店 }<&?t;  
brought forward                                (账户余额等的)承上年，承上期，承上页 oDayfyy4y)  
budget                                              预算 _9q byhS7  
building                                      建筑物；大楼 2/\I/QkTs  
business conditions                                  业务情况，经营情况 >pe!T aBN  
business licence                               (企业等的)营业执照 W }v ,6Oe  
business relation                                业务关系
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