[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 s=)0y$  
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审计词汇英汉对照 [>`[1;aX  
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ability to continue as a going concern               持续经营能力 ,.# SEv5  
acceptability                                     可接受性，可接受程度 B_f0-nKP  
acceptable level of detection risk                     检查风险的可接受水平 TF\<`}akX  
acceptance of engagement                       接受委托 b0\'JZ  
accepting the engagement for the first time              首次接受委托 ONx|c'0g  
access to asset                                         对资产的接触 o;#{N~4[$  
according to                                     根据，依据，依照 e"jA#Y #  
account balance                                账户余额 WZ.d"EE"  
account for                                       对……进行会计处理，核算；解释 6k#H>zY,  
accounting                                        会计，会计学 kBPFk t2  
accounting advisory serve                        会计咨询服务 U3ygFW%  
accounting firm                                 会计师事务所 , N:'Z  
accounting information                      会计信息，会计资料 ]mU,y$IQ  
accounting period                             会计期间
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accounting policies                                   会计政策 A<6V$e$:2  
accounting professional bodies                 会计职业组织，会计职业团体 C:tA|<b|  
accounting records                                   会计记录 
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accounting responsibility                           会计责任 \L#BAB6z  
accounting service                             会计服务 1'|6IR1'  
accounting standards                                会计准则 vS~y~uU%6  
Accounting Standards for Business Enterprises       企业会计准则 pv;c<NQ'1  
accounting system                             会计系统 Q]*YIb~D  
accounting treatment                                会计处理 K#"@nVWJ.m  
accuracy                                    准确性，精确性 /)8 0@  
additional audit procedures                      追加审计程序 \!UNale  
addressee                                         收件人，收信人 tVx.J'"Y  
Administration of State-owned Assets  (the～)     国有资产管理局 Z
$R2Z$f  
administrative laws and regulations                 行政法规 #vO3*-hs  
adverse impact                                 不利影响，负面影响 my#qmI  
adverse opinion                                反对意见 ht^U VV2  
advisory group                                  咨询组，顾问组 I3Sl>e(Z  
agency fee                                        代理费，代理费用 y)3(  
aggregate                                          总计，合计为…… mB(*)PwZ  
alternation of document and record                 变造文件和记录 :oB4\/(G#  
alternative audit procedures                      替代审计程序，备选审计程序 -_jV.`t  
amend                                              修改，修订 >l$vu-k)~4  
amortisation                                      摊销 b("JgE`  
analytical capacity                             分析能力 uTJi }4cw  
analytical procedures                               分析性程序 O$ i6r]j_  
annual financial statements                        年度会计报表，年度财务报表 RJs_ S  
appendix                                          附录，附表 (PYUfiOf  
applicable                                         适用的 S(A0),  
applicable laws and regulations                 适用的法规 K{VF_S:  
application systems                                  应用系统 _ED1".&#f  
apply consistently                              一贯地执行，一贯地实施 H+zn:j@~L  
appropriate                                       适当的，合适的； M3Kpp_d_!  
征用，挪用 XA])< dZ  
appropriate authorization                          适当的授权 aMTY{  
appropriateness of audit evidence                    审计证据的适当性 PiB)pUYj  
approval                                    批准，核准 RCt)qh+  
assertion                                    (会计报表上的)认定；确认 MW9B -x  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 K. G#[  
asset                                                 资产，财产 /3%]Ggwe  
asset restructuring                             资产重组 cFLu+4.jsG  
assignment of duties                                 职责的划分 hE:P 'O1  
assistant                                     助理，助理人员 1elx~5v1.=  
associated company                                 联属公司，联营公司 +!POKr  
association                                        联合，结合；协会，社团 ZP)=2'RY  
assumption                                       假设，假定 BN4dr9T  
at a given date                                         在某一特定时日 Kw'Dzz%kN  
attestation                                         鉴证，公证 ,|I\{J #C  
attestation service                             鉴证服务 }jU{RR%6B  
audit adjustment                                审计调整 )I+1 b !U  
audit areas                                        审计领域 ^OG^% x"  
audit conclusion                                审计结论 M;MD-|
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audit effectiveness                             审计效果 G%YD2<V  
audit efficiency                                  审计效率 =Ak>2  
audit engagement letter                      审计业务约定书 JXj`  
audit evidence                                          审计证据 r"fu{4aX  
audit fee                                    审计费 hl~(&D1^  
audit files                                          审计档案 |iM*}Ix-  
audit findings                                     审计中发现的事项 mC~W/KReA  
audit implementation stage                        审计实施阶段 F__>`Dol  
audit mark                                        审计标识 3:Co K#  
audit materiality                                 审计重要性 q1dYiG.-Z  
audit method                                     审计方法 ECkfFE`  
audit objective                                         审计目标，审计目的 cb%w,yXw  
audit of financial statements                      会计报表审计，财务报表审计 jo<sN  
audit opinion                                     审计意见 ^e>v{AE%  
audit period                                      被审计期间，被审计年度 Q,\lS  
audit plan                                          审计计划 =X&h5;x'  
audit planning                                    编制审计计划，制定审计计划，审计计划 Q X@&~
 
audit planning stage                                  审计计划阶段 N#.IpY'7Ze  
audit procedure                                审计程序 <Mc:Cg8>  
audit programme                               审计程序表，具体审计计划 ^DZiz[X+|  
audit report                                       审计报告 PLLlo~Bb  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 #U
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audit report with a qualified opinion                 有保留意见的审计报告 l}Xmm^@)  
audit report with an adverse opinion                否定意见的审计报告 D'nV &m  
audit report with dual dates                      双重日期审计报告 )%j)*Ymz;  
audit reporting stage                                 审计报告阶段
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audit responsibility                                   审计责任 ]}v`#-Px(  
audit results                                      审计结果 V$v;lvt^Uq  
audit risk                                          审计风险 *R~oA`
 
audit sampling                                          审计抽样 "\_}"0H  
audit sampling techniques                         审计抽样方法，审计抽样技术 }= <!j5:  
audit strategies                                  审计策略 t1Jz?Ix6%  
audit summary                                         审计总结，审计小结 rkD4}jV  
audit team                                         审计小组 #kb(2Td  
audit test                                    审计测试 :&:>sd(QD  
audit trail                                          审计轨迹 v>R.M"f  
audit work                                        审计工作 ^d=Z/d [  
audit working paper                                 审计工作底稿 ;,4J:zvZdQ  
audited financial statement                        审计会计报表，已审计财务报表 Osy5|Ts  
Auditing Guidelines (the～)                      审计规范指南 ONfJ"Rp3  
auditing standards                             审计准则 8 dZH&G@;  
audit-oriented working paper                          (审计)业务类工作底稿 b&_p"8)_  
authorisation                                     授权 Fk9(FOFg  
authorisation of transaction                       交易的授权 41uSr 1  
availability                                         可获得性 (u'/tNGS  
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balance                                      余额；差额；平衡 &0C!P=-p  
balance sheet                                    资产负债表 LAwS8t',  
bank                                                 银行 ',&MYm\  
bank account                                    银行账户，银行户头 W@S9}+wl*  
bank statement                                 银行对账单 1b!l+ 8!  
barter transaction                              易货交易，以物换物交易 WI~%n  
basis of audit                                    审计依据 x4( fW\  
basis of preparation                                (会计报表的)编制基础 h`GV[Oo:  
book of account                               账目，账簿 x) U;  
borrowing                                         借款，贷款，借债 /6.b>|zF
 
branch                                              分支，分支机构，分店 9E#(iP  
brought forward                                (账户余额等的)承上年，承上期，承上页 Q
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budget                                              预算 C4cg,>P7  
building                                      建筑物；大楼 kt:%]ZZL  
business conditions                                  业务情况，经营情况 JR>B<{xB  
business licence                               (企业等的)营业执照 <A&R%5Vs  
business relation                                业务关系 H Z}'W<N  
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