[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 8~ wP?  
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审计词汇英汉对照 P87Lo
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ability to continue as a going concern               持续经营能力 pj#ls  
acceptability                                     可接受性，可接受程度 9|NH5A"H.  
acceptable level of detection risk                     检查风险的可接受水平 OWT|F0.1$k  
acceptance of engagement                       接受委托 [ahK+J  
accepting the engagement for the first time              首次接受委托 J>8kJCh9g  
access to asset                                         对资产的接触 %WlTx&jSgE  
according to                                     根据，依据，依照 1\ Gxk&  
account balance                                账户余额 i!;9A6D  
account for                                       对……进行会计处理，核算；解释 <rx tdI"3  
accounting                                        会计，会计学 i|[**P  
accounting advisory serve                        会计咨询服务 i"d&U7Q  
accounting firm                                 会计师事务所 }inV)QQ  
accounting information                      会计信息，会计资料 IxaF*4JG  
accounting period                             会计期间 %ty`Oa2  
accounting policies                                   会计政策 |8?e4yVd  
accounting professional bodies                 会计职业组织，会计职业团体 *-(8Z>9  
accounting records                                   会计记录 lc\{47LwZ  
accounting responsibility                           会计责任 ?&?5x%|.<  
accounting service                             会计服务 :}z`4S@b  
accounting standards                                会计准则 qL4s@<|~  
Accounting Standards for Business Enterprises       企业会计准则 "p]!= "\  
accounting system                             会计系统 V{UY_ e8W  
accounting treatment                                会计处理 'P)c'uqd#  
accuracy                                    准确性，精确性 nh*6`5yj  
additional audit procedures                      追加审计程序 M $f6.j  
addressee                                         收件人，收信人 a:Nf+t  
Administration of State-owned Assets  (the～)     国有资产管理局 }0,dG4Oo=  
administrative laws and regulations                 行政法规 i>O8q%BnJ  
adverse impact                                 不利影响，负面影响 XK&G`cJ[  
adverse opinion                                反对意见 fcO|0cQ  
advisory group                                  咨询组，顾问组 0<93i   
agency fee                                        代理费，代理费用 $plqk^P  
aggregate                                          总计，合计为…… " v<O)1QT  
alternation of document and record                 变造文件和记录 n8tw8o%&[  
alternative audit procedures                      替代审计程序，备选审计程序 c9
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amend                                              修改，修订 =Cd{bj.8  
amortisation                                      摊销 uS5G(}[
 
analytical capacity                             分析能力 ! (Q[[M  
analytical procedures                               分析性程序 (67byO {  
annual financial statements                        年度会计报表，年度财务报表 cn: L]%<  
appendix                                          附录，附表 ZUkM8M
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applicable                                         适用的 Fw:_O2  
applicable laws and regulations                 适用的法规 Y"L|D,ex  
application systems                                  应用系统 N\|BaZ%>|  
apply consistently                              一贯地执行，一贯地实施 k~F;G=
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appropriate                                       适当的，合适的； U(Tl$#Bt  
征用，挪用 (eAz nTU  
appropriate authorization                          适当的授权 i+F*vTM2,  
appropriateness of audit evidence                    审计证据的适当性 w{ ;Sp?Os  
approval                                    批准，核准 @ ]!9;?so  
assertion                                    (会计报表上的)认定；确认 Mh{244|o[  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 8L+A&^qx  
asset                                                 资产，财产 bp<,Xfl  
asset restructuring                             资产重组 N0%q66]1  
assignment of duties                                 职责的划分 "j&'R#$&d  
assistant                                     助理，助理人员 <<b]v I  
associated company                                 联属公司，联营公司 2Z5_@Y  
association                                        联合，结合；协会，社团 mx#%oJnsi  
assumption                                       假设，假定 #m17cDL  
at a given date                                         在某一特定时日 1[J|AkN  
attestation                                         鉴证，公证 XOLE=zdSp  
attestation service                             鉴证服务
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audit adjustment                                审计调整 ,"
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audit areas                                        审计领域 ,,!P-kK$  
audit conclusion                                审计结论 cUr!U\X[  
audit effectiveness                             审计效果 w51l;2$des  
audit efficiency                                  审计效率 KK6fRtKv>q  
audit engagement letter                      审计业务约定书 1$+8wDVwad  
audit evidence                                          审计证据 8Ihl}aguW  
audit fee                                    审计费 2W2T  
audit files                                          审计档案 I&m' a  
audit findings                                     审计中发现的事项 ;6~5FTmV  
audit implementation stage                        审计实施阶段 t|mK5aR4  
audit mark                                        审计标识 Oi zj|'  
audit materiality                                 审计重要性 I)y F!E &  
audit method                                     审计方法 S~hu(x#  
audit objective                                         审计目标，审计目的 Rj4C-X4=  
audit of financial statements                      会计报表审计，财务报表审计 jFJ}sX9]  
audit opinion                                     审计意见 )P>/g*  
audit period                                      被审计期间，被审计年度 +*Z'oCBJ,  
audit plan                                          审计计划 !/!ga)Y  
audit planning                                    编制审计计划，制定审计计划，审计计划 )$1>6C\  
audit planning stage                                  审计计划阶段 c#>(8#'.U  
audit procedure                                审计程序 Q4hY\\Hi  
audit programme                               审计程序表，具体审计计划 hlDB'8  
audit report                                       审计报告 ~\8(+qIv%f  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 d#]hqy  
audit report with a qualified opinion                 有保留意见的审计报告 1]eRragm"  
audit report with an adverse opinion                否定意见的审计报告 A*wf: mW0c  
audit report with dual dates                      双重日期审计报告 RgA"`p7{  
audit reporting stage                                 审计报告阶段 9^ZtbmUf
 
audit responsibility                                   审计责任 atF#0*e>  
audit results                                      审计结果 b,YNCb]H  
audit risk                                          审计风险 C l,vBjl h  
audit sampling                                          审计抽样 &b`W<PAc?4  
audit sampling techniques                         审计抽样方法，审计抽样技术 =#,`k<v%I  
audit strategies                                  审计策略 :)D
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audit summary                                         审计总结，审计小结 e).;;0  
audit team                                         审计小组 U: Wet,  
audit test                                    审计测试 @aZTx/  
audit trail                                          审计轨迹 g27'il  
audit work                                        审计工作 \0d'y#Gp*  
audit working paper                                 审计工作底稿  u\L}B!  
audited financial statement                        审计会计报表，已审计财务报表 RG""/x;  
Auditing Guidelines (the～)                      审计规范指南 1kKfFpN  
auditing standards                             审计准则 |5tZ*$nGa  
audit-oriented working paper                          (审计)业务类工作底稿 qSB&Q0T  
authorisation                                     授权 Dr kTM<  
authorisation of transaction                       交易的授权 (Jw_2pHxr"  
availability                                         可获得性 QcW8A ,\q  
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balance                                      余额；差额；平衡 m;]wKd"  
balance sheet                                    资产负债表 UJSIbb5  
bank                                                 银行 -]HZ?@  
bank account                                    银行账户，银行户头 T"W<l4i-  
bank statement                                 银行对账单 jt on\9  
barter transaction                              易货交易，以物换物交易 HyU:BW;  
basis of audit                                    审计依据 P+}~6}wJE  
basis of preparation                                (会计报表的)编制基础 Q`<{cFsU  
book of account                               账目，账簿 (+epRC  
borrowing                                         借款，贷款，借债 wuA?t   
branch                                              分支，分支机构，分店 0^gY4qx[u  
brought forward                                (账户余额等的)承上年，承上期，承上页 :86:U 0^  
budget                                              预算 LK~aLa5wG  
building                                      建筑物；大楼 `.@sux!lu  
business conditions                                  业务情况，经营情况 X!ruQem /  
business licence                               (企业等的)营业执照 hj9TiH/+  
business relation                                业务关系 @%R4V[Lo.  
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