[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 >k ==7#P  
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审计词汇英汉对照 [,MaAB  
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ability to continue as a going concern               持续经营能力 ?2_h.  
acceptability                                     可接受性，可接受程度 ySI}Nm>&=  
acceptable level of detection risk                     检查风险的可接受水平 u$CN$ynS  
acceptance of engagement                       接受委托 pP#D*hiP-g  
accepting the engagement for the first time              首次接受委托 ZeY|JH1  
access to asset                                         对资产的接触 dWi<U4  
according to                                     根据，依据，依照 yZ!~m3Q  
account balance                                账户余额 _k :BY  
account for                                       对……进行会计处理，核算；解释 o~9sO=-O  
accounting                                        会计，会计学 <& 3[|Ca  
accounting advisory serve                        会计咨询服务 Y}xM&%  
accounting firm                                 会计师事务所 8b
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accounting information                      会计信息，会计资料 Buso `G
 
accounting period                             会计期间 KWeE!f 7G  
accounting policies                                   会计政策 p0y|pD  
accounting professional bodies                 会计职业组织，会计职业团体 H0 Zo.Np  
accounting records                                   会计记录 }z#M!~  
accounting responsibility                           会计责任 !Pz#czo  
accounting service                             会计服务 $0x+b!_l@  
accounting standards                                会计准则 s FJ:09L|  
Accounting Standards for Business Enterprises       企业会计准则 t*; KxQ+'?  
accounting system                             会计系统 Wuo:PX'/9  
accounting treatment                                会计处理 s?s,wdp  
accuracy                                    准确性，精确性 HL]J=Gh  
additional audit procedures                      追加审计程序 1JUje  
addressee                                         收件人，收信人 
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Administration of State-owned Assets  (the～)     国有资产管理局  *  ]  
administrative laws and regulations                 行政法规 3M(*q4A$"  
adverse impact                                 不利影响，负面影响 K2e68GU  
adverse opinion                                反对意见 ~ES%=if~Y  
advisory group                                  咨询组，顾问组 ev0>j4Q  
agency fee                                        代理费，代理费用 IA&V?{OE@I  
aggregate                                          总计，合计为…… <KK.f9^o(  
alternation of document and record                 变造文件和记录 2@?X>,  
alternative audit procedures                      替代审计程序，备选审计程序 wfe4b  
amend                                              修改，修订 r73W.&  
amortisation                                      摊销 ji>LBbnHdE  
analytical capacity                             分析能力 i-;#FT+Xc  
analytical procedures                               分析性程序 =-~))!(  
annual financial statements                        年度会计报表，年度财务报表 j!NXNuy:  
appendix                                          附录，附表 [mQ1r*[j  
applicable                                         适用的 YjnQ@IfIH  
applicable laws and regulations                 适用的法规 0:71Xm  
application systems                                  应用系统 @%*2\8}C!  
apply consistently                              一贯地执行，一贯地实施 (J.Z+s$:2  
appropriate                                       适当的，合适的； )iiaT~ ]  
征用，挪用 D vvi)/<  
appropriate authorization                          适当的授权 B6;>V`!  
appropriateness of audit evidence                    审计证据的适当性 &o7PB`(l  
approval                                    批准，核准 9_d#F'#F  
assertion                                    (会计报表上的)认定；确认 s3m\  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 XkkzY5rxOc  
asset                                                 资产，财产 KQb&7k.  
asset restructuring                             资产重组 Y3~z#<  
assignment of duties                                 职责的划分 AX%} ip[PC  
assistant                                     助理，助理人员 rNJU & .]  
associated company                                 联属公司，联营公司 3uxf n=E  
association                                        联合，结合；协会，社团 &
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assumption                                       假设，假定 ]LZ#[xnM7  
at a given date                                         在某一特定时日 9d^m 7}2  
attestation                                         鉴证，公证 ykJ+LS{+  
attestation service                             鉴证服务 P_0[spmFU  
audit adjustment                                审计调整 Dq<DW2It>  
audit areas                                        审计领域 1fsNQ!vQP  
audit conclusion                                审计结论 9B;WjXSe  
audit effectiveness                             审计效果 Z3YKG{g  
audit efficiency                                  审计效率 DZ\ '7%c  
audit engagement letter                      审计业务约定书 DnJ `]r  
audit evidence                                          审计证据 y\uBVa<B  
audit fee                                    审计费 _q1\8y  
audit files                                          审计档案 4)OOj14-V  
audit findings                                     审计中发现的事项 X<.l(9$  
audit implementation stage                        审计实施阶段 kvbW^pl  
audit mark                                        审计标识 7S 8X)  
audit materiality                                 审计重要性 {4A,&pR  
audit method                                     审计方法 7gV9
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audit objective                                         审计目标，审计目的 (yi zM  
audit of financial statements                      会计报表审计，财务报表审计 %AtT(G(n  
audit opinion                                     审计意见 `JDZR:bMaT  
audit period                                      被审计期间，被审计年度 .%7Le|Fb"  
audit plan                                          审计计划 L~)8Q(f  
audit planning                                    编制审计计划，制定审计计划，审计计划 4H,c;g=!  
audit planning stage                                  审计计划阶段 j;E$7QH[  
audit procedure                                审计程序 n.a2%,|v  
audit programme                               审计程序表，具体审计计划 2)}*'_
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audit report                                       审计报告 Q:Pp'[ RK  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 l,]%D  
audit report with a qualified opinion                 有保留意见的审计报告 ?B;7J7T  
audit report with an adverse opinion                否定意见的审计报告 q78OP}  
audit report with dual dates                      双重日期审计报告 [jlum>K  
audit reporting stage                                 审计报告阶段 IAGY-+8e  
audit responsibility                                   审计责任 l3 ogMRq@  
audit results                                      审计结果 41d+z>a]  
audit risk                                          审计风险 xR%NiYNQz  
audit sampling                                          审计抽样 / [49iIzC  
audit sampling techniques                         审计抽样方法，审计抽样技术 2cQ~$  
audit strategies                                  审计策略 C7vBa<a  
audit summary                                         审计总结，审计小结 K-\wx5#l/  
audit team                                         审计小组 /3rNX}tOMH  
audit test                                    审计测试 HBvyX`-  
audit trail                                          审计轨迹 ebJTrh<{  
audit work                                        审计工作 DpA)Vdj  
audit working paper                                 审计工作底稿 &dWGa+e  
audited financial statement                        审计会计报表，已审计财务报表 ^o _J0 ]m  
Auditing Guidelines (the～)                      审计规范指南 )P b$  
auditing standards                             审计准则 GVlT+Rs7  
audit-oriented working paper                          (审计)业务类工作底稿 g9JZ#BgZ  
authorisation                                     授权 5NN;Fw+  
authorisation of transaction                       交易的授权 #yR&|*@  
availability                                         可获得性 k Qr  
B ,q#SAZ/N  
balance                                      余额；差额；平衡 LXxQI(RO  
balance sheet                                    资产负债表 &xB9;v3
 
bank                                                 银行 HH7WMYoKY  
bank account                                    银行账户，银行户头 q'+ARW48  
bank statement                                 银行对账单 BI-'&kPk  
barter transaction                              易货交易，以物换物交易 x+za6 e_k"  
basis of audit                                    审计依据 WvJ:yUb2  
basis of preparation                                (会计报表的)编制基础 ^?(#%~NS  
book of account                               账目，账簿 {*hvzS{1d  
borrowing                                         借款，贷款，借债 N2}Y8aR~  
branch                                              分支，分支机构，分店 [o(!/38"@=  
brought forward                                (账户余额等的)承上年，承上期，承上页 [kN_b<Pc,  
budget                                              预算 F."ZCEb  
building                                      建筑物；大楼 /0gr?I1wr7  
business conditions                                  业务情况，经营情况 fUY05OMZ  
business licence                               (企业等的)营业执照 p6BDhT(RS  
business relation                                业务关系 0U*f"5F  
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