[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 R`:NUGR  
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审计词汇英汉对照 _k@{> ?(a  
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ability to continue as a going concern               持续经营能力 )Cz^Xp)#  
acceptability                                     可接受性，可接受程度 ^ "%SHs  
acceptable level of detection risk                     检查风险的可接受水平 Zh.fv-Ecp  
acceptance of engagement                       接受委托 ^q,KRut  
accepting the engagement for the first time              首次接受委托 }x1mpPND  
access to asset                                         对资产的接触 k852M^JP  
according to                                     根据，依据，依照 '.@R_sj
  
account balance                                账户余额 v;;X2 a1k  
account for                                       对……进行会计处理，核算；解释 (;a O%  
accounting                                        会计，会计学 7 v<$l  
accounting advisory serve                        会计咨询服务 [lA[wCw  
accounting firm                                 会计师事务所 v) q6  
accounting information                      会计信息，会计资料 *[7,@S/<F  
accounting period                             会计期间 mor
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accounting policies                                   会计政策 `R^g[0 w'  
accounting professional bodies                 会计职业组织，会计职业团体 ;NRT a*  
accounting records                                   会计记录 dTaR8i  
accounting responsibility                           会计责任 W&4`eB/4}  
accounting service                             会计服务 38Z"9  
accounting standards                                会计准则 /)de`k"  
Accounting Standards for Business Enterprises       企业会计准则 C<fNIc~.  
accounting system                             会计系统 B<[;rk  
accounting treatment                                会计处理 Ik1,?A
 
accuracy                                    准确性，精确性 4T9hT~cT7  
additional audit procedures                      追加审计程序 ('uYA&9  
addressee                                         收件人，收信人 @6$r|:]G-  
Administration of State-owned Assets  (the～)     国有资产管理局 tTyu,%/m  
administrative laws and regulations                 行政法规 5!Z+2Cu]  
adverse impact                                 不利影响，负面影响 `z)!!y  
adverse opinion                                反对意见 2>O2#53ls0  
advisory group                                  咨询组，顾问组 S/d})8~.  
agency fee                                        代理费，代理费用 {7eKv+30  
aggregate                                          总计，合计为…… P+3G*M=}  
alternation of document and record                 变造文件和记录 '{cN~A2b4  
alternative audit procedures                      替代审计程序，备选审计程序 <'~8mV1  
amend                                              修改，修订 n/?5[O-D]  
amortisation                                      摊销 9zO3KT2  
analytical capacity                             分析能力 |-_5ouN.  
analytical procedures                               分析性程序 >W'SG3Hmc  
annual financial statements                        年度会计报表，年度财务报表 fsjA7)/  
appendix                                          附录，附表 @mJN  
applicable                                         适用的 \Zf&& 7v  
applicable laws and regulations                 适用的法规 Op)0D:BmR  
application systems                                  应用系统 qW7"qw=   
apply consistently                              一贯地执行，一贯地实施 kM3BP& 3m1  
appropriate                                       适当的，合适的； B@zJ\Ir[  
征用，挪用 pN0c'COy^  
appropriate authorization                          适当的授权 qqzQKN  
appropriateness of audit evidence                    审计证据的适当性 sjTsaM;<  
approval                                    批准，核准 &ApJ'uC  
assertion                                    (会计报表上的)认定；确认 cfeX(0  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 -'PpY302  
asset                                                 资产，财产 _;B!6cRLps  
asset restructuring                             资产重组 6>=>Yj  
assignment of duties                                 职责的划分 4nl>&A
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assistant                                     助理，助理人员 GoEIY  
associated company                                 联属公司，联营公司 2hJ{+E.m  
association                                        联合，结合；协会，社团 >>$IHz4Z"  
assumption                                       假设，假定 <Z m ,q}  
at a given date                                         在某一特定时日 P/I{q s  
attestation                                         鉴证，公证 )b%c]!  
attestation service                             鉴证服务 q6Q=Zo@  
audit adjustment                                审计调整 z}Z`kq+C  
audit areas                                        审计领域 g Go  
audit conclusion                                审计结论 <;6 ])  
audit effectiveness                             审计效果 R}{GwbF_\  
audit efficiency                                  审计效率 ;e{5)@h$  
audit engagement letter                      审计业务约定书 v5$s#f<   
audit evidence                                          审计证据 !: us!s  
audit fee                                    审计费 K0fv( !r{  
audit files                                          审计档案 kX;$}7n  
audit findings                                     审计中发现的事项 =>LZ m+P  
audit implementation stage                        审计实施阶段 |4>:M\h  
audit mark                                        审计标识 8T5k-HwE  
audit materiality                                 审计重要性 #Z9L_gDp  
audit method                                     审计方法 5Pke8K  
audit objective                                         审计目标，审计目的 }Ik1bkK  
audit of financial statements                      会计报表审计，财务报表审计 >Y&KTSD"  
audit opinion                                     审计意见 2
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audit period                                      被审计期间，被审计年度 vDE |sT  
audit plan                                          审计计划 .W.;~`EW  
audit planning                                    编制审计计划，制定审计计划，审计计划 ; B$*)X9  
audit planning stage                                  审计计划阶段 &3DK^|Lq  
audit procedure                                审计程序 C0m\SNR  
audit programme                               审计程序表，具体审计计划 BQ
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audit report                                       审计报告 ecFi(eMD  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 Pes =aw  
audit report with a qualified opinion                 有保留意见的审计报告 8wFn}lw&  
audit report with an adverse opinion                否定意见的审计报告 XB/'u39  
audit report with dual dates                      双重日期审计报告 tOg=zXm  
audit reporting stage                                 审计报告阶段 YoSQN
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audit responsibility                                   审计责任 ;z>p8N  
audit results                                      审计结果  WL-0(  
audit risk                                          审计风险 

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audit sampling                                          审计抽样 E(Gr0#8  
audit sampling techniques                         审计抽样方法，审计抽样技术 5~}!@yzc  
audit strategies                                  审计策略 \E hr@g  
audit summary                                         审计总结，审计小结 8
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audit team                                         审计小组 u0]q`u/T  
audit test                                    审计测试 a%J/0'(d  
audit trail                                          审计轨迹 J/kH%_ >Ir  
audit work                                        审计工作 5*j:K&R-.K  
audit working paper                                 审计工作底稿 ;`jU_  
audited financial statement                        审计会计报表，已审计财务报表 c@OP5L>{  
Auditing Guidelines (the～)                      审计规范指南 (%DRt4u<H  
auditing standards                             审计准则 yazZw}};  
audit-oriented working paper                          (审计)业务类工作底稿 &?T${*~  
authorisation                                     授权 UrK"u{G  
authorisation of transaction                       交易的授权 0k1MKzi Q  
availability                                         可获得性 vt trKVA  
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balance                                      余额；差额；平衡 0yQe5i}  
balance sheet                                    资产负债表 `d`&R.'  
bank                                                 银行 H8x:D3C0  
bank account                                    银行账户，银行户头 0-lPhnrp  
bank statement                                 银行对账单 G}Q}H*  
barter transaction                              易货交易，以物换物交易 Z^jGT+
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basis of audit                                    审计依据 hXj* {vT  
basis of preparation                                (会计报表的)编制基础 x)%% 5  
book of account                               账目，账簿 2{jtQlc  
borrowing                                         借款，贷款，借债 ksxO<Y  
branch                                              分支，分支机构，分店 'Y,+D`&i)  
brought forward                                (账户余额等的)承上年，承上期，承上页 PxdJOtI"  
budget                                              预算 rPrEEWS0)  
building                                      建筑物；大楼 D>!v_v6  
business conditions                                  业务情况，经营情况 g: H[#I  
business licence                               (企业等的)营业执照 *m `KU+o-u  
business relation                                业务关系 z+5u/t  
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