[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 !QbuOvw  
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审计词汇英汉对照 -vT{D$&1  
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ability to continue as a going concern               持续经营能力 GQhy4ji'z  
acceptability                                     可接受性，可接受程度 _xm<zy{`S  
acceptable level of detection risk                     检查风险的可接受水平 s2|.LmC3|B  
acceptance of engagement                       接受委托 '7oCWHq[  
accepting the engagement for the first time              首次接受委托 6S_mfWsi  
access to asset                                         对资产的接触 Sa[lYMuB  
according to                                     根据，依据，依照 Y~{<Hs  
account balance                                账户余额 ~xsJML  
account for                                       对……进行会计处理，核算；解释 &p_iAMn:9  
accounting                                        会计，会计学 \~+b&  
accounting advisory serve                        会计咨询服务 4uMMf  
accounting firm                                 会计师事务所 RN[x\",  
accounting information                      会计信息，会计资料 a:UkVK]MP  
accounting period                             会计期间 =p=/@FN  
accounting policies                                   会计政策 h^Yh~84T  
accounting professional bodies                 会计职业组织，会计职业团体 N wNxO  
accounting records                                   会计记录 -=gI_wLbM  
accounting responsibility                           会计责任 'Rsr*gX#  
accounting service                             会计服务 9{j`eAUZl  
accounting standards                                会计准则 '/6f2[%Y"  
Accounting Standards for Business Enterprises       企业会计准则 ~?fl8RF\  
accounting system                             会计系统 j$/#2%OVN  
accounting treatment                                会计处理 6fI2y4yEz  
accuracy                                    准确性，精确性 oA~0"}eS  
additional audit procedures                      追加审计程序 quaRVD>s +  
addressee                                         收件人，收信人 >O
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Administration of State-owned Assets  (the～)     国有资产管理局 j nSZ@u  
administrative laws and regulations                 行政法规 V?"U)Y@Y  
adverse impact                                 不利影响，负面影响 Fv %@k{  
adverse opinion                                反对意见 =>3,]hnep  
advisory group                                  咨询组，顾问组 F {L#  
agency fee                                        代理费，代理费用 YLA(hg|  
aggregate                                          总计，合计为…… JU5,\3Lz#  
alternation of document and record                 变造文件和记录 [hg9 0Q6  
alternative audit procedures                      替代审计程序，备选审计程序 lemV&$WN|  
amend                                              修改，修订 ip}%Y6Wj  
amortisation                                      摊销 
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analytical capacity                             分析能力 - ry  
analytical procedures                               分析性程序 +2 oZML  
annual financial statements                        年度会计报表，年度财务报表 $V?sD{=W  
appendix                                          附录，附表 u?MhK#Mr  
applicable                                         适用的 CALD7qMK  
applicable laws and regulations                 适用的法规 /|UbYe,  
application systems                                  应用系统 <bg6k .s  
apply consistently                              一贯地执行，一贯地实施 \#w8~+`Gq  
appropriate                                       适当的，合适的； .B2e$`s$  
征用，挪用 >yT1oD0+x  
appropriate authorization                          适当的授权 dnwzf=+>e  
appropriateness of audit evidence                    审计证据的适当性 1D8S}=5&  
approval                                    批准，核准 |IzL4>m:;  
assertion                                    (会计报表上的)认定；确认 BCz4 s{F  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 Et-|[ eL  
asset                                                 资产，财产 "a'I^B/  
asset restructuring                             资产重组 SC2LY  
assignment of duties                                 职责的划分 Vraz}JV  
assistant                                     助理，助理人员 Ps\4k#aOv  
associated company                                 联属公司，联营公司 Nv;'Ys P  
association                                        联合，结合；协会，社团 -]u>kjiIT  
assumption                                       假设，假定 w%)RX<h dI  
at a given date                                         在某一特定时日 %++: K  
attestation                                         鉴证，公证  # .( f7~  
attestation service                             鉴证服务 1(# H%  
audit adjustment                                审计调整 +`Nu0y!rj  
audit areas                                        审计领域 Z"w}`&TC$^  
audit conclusion                                审计结论 h,BPf5\S  
audit effectiveness                             审计效果 h@ ZC{B  
audit efficiency                                  审计效率 F^!O\8PFd  
audit engagement letter                      审计业务约定书 I/A%3i=H  
audit evidence                                          审计证据 cyHbAtl  
audit fee                                    审计费 :PY8)39@K  
audit files                                          审计档案 V3VTbgF  
audit findings                                     审计中发现的事项 t4:/qy  
audit implementation stage                        审计实施阶段 #EE<MKka  
audit mark                                        审计标识 !J<0.nO/:  
audit materiality                                 审计重要性 o(l%k},a  
audit method                                     审计方法 GtIAsC03  
audit objective                                         审计目标，审计目的 jR\!2!  
audit of financial statements                      会计报表审计，财务报表审计 _1$
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audit opinion                                     审计意见 ,f,+)C$  
audit period                                      被审计期间，被审计年度 3y2L!&'z  
audit plan                                          审计计划 &K[~Ab_  
audit planning                                    编制审计计划，制定审计计划，审计计划 +/mCYI  
audit planning stage                                  审计计划阶段 iRG6Cw2  
audit procedure                                审计程序 d*k5h<jM
 
audit programme                               审计程序表，具体审计计划 |G6'GTwZD  
audit report                                       审计报告 I D-I<Ev  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 -OD&x%L*{3  
audit report with a qualified opinion                 有保留意见的审计报告 N:+EGmp  
audit report with an adverse opinion                否定意见的审计报告 -:45Q{u/  
audit report with dual dates                      双重日期审计报告 y<R5}F  
audit reporting stage                                 审计报告阶段 k6z]"[yu  
audit responsibility                                   审计责任 7MJ\*+T|03  
audit results                                      审计结果 AFYdBK]  
audit risk                                          审计风险 #{?RE?nD  
audit sampling                                          审计抽样 0Db=/sJ>  
audit sampling techniques                         审计抽样方法，审计抽样技术 D [6sy`5l  
audit strategies                                  审计策略 u=~`5vA  
audit summary                                         审计总结，审计小结 %Q]thv:  
audit team                                         审计小组 ?LU>2! jN  
audit test                                    审计测试 3?_%|;ga  
audit trail                                          审计轨迹 d>zC[]1  
audit work                                        审计工作 })(robBkA  
audit working paper                                 审计工作底稿 a;~< iB;3"  
audited financial statement                        审计会计报表，已审计财务报表 bi@'m?XwJ  
Auditing Guidelines (the～)                      审计规范指南 !lsa5w{  
auditing standards                             审计准则 gy|o#&e]%  
audit-oriented working paper                          (审计)业务类工作底稿 /6y{ ?0S  
authorisation                                     授权 En&gI`3n  
authorisation of transaction                       交易的授权 *u,&?fCl  
availability                                         可获得性 ?GLCd7TP  
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balance                                      余额；差额；平衡 c3PA<q[  
balance sheet                                    资产负债表
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bank                                                 银行 yqtHlz%  
bank account                                    银行账户，银行户头 e(b$L
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bank statement                                 银行对账单 ]EDCs?,  
barter transaction                              易货交易，以物换物交易 ubVZEsoW?  
basis of audit                                    审计依据 uXUuA/O5-  
basis of preparation                                (会计报表的)编制基础 ,->5 sJ{U  
book of account                               账目，账簿 *a{WJbau]  
borrowing                                         借款，贷款，借债 &l_}yf"v  
branch                                              分支，分支机构，分店 0blbf@X A  
brought forward                                (账户余额等的)承上年，承上期，承上页 ?pd/cj^  
budget                                              预算 {:n1|_r4Z  
building                                      建筑物；大楼 ?`kZ6$  
business conditions                                  业务情况，经营情况 TA:
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business licence                               (企业等的)营业执照 ~P~q'   
business relation                                业务关系 4_'BoU4  
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