[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 bQeYFY#^  
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审计词汇英汉对照 $fn^i.  
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ability to continue as a going concern               持续经营能力 =1JRu[&]8  
acceptability                                     可接受性，可接受程度 i@;a%$5  
acceptable level of detection risk                     检查风险的可接受水平 wvYxL c#p0  
acceptance of engagement                       接受委托 He@= bLLa  
accepting the engagement for the first time              首次接受委托 a3)#tt=rA  
access to asset                                         对资产的接触 Zuh
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according to                                     根据，依据，依照 |% kK?!e+-  
account balance                                账户余额 lGz0K5P{  
account for                                       对……进行会计处理，核算；解释 S:j0&*  
accounting                                        会计，会计学 ~iSW^mi  
accounting advisory serve                        会计咨询服务 NR [VGZj  
accounting firm                                 会计师事务所 R.QcXz?d  
accounting information                      会计信息，会计资料 d^Wh-U
 
accounting period                             会计期间 >*(>%E~H  
accounting policies                                   会计政策 oe<Y,%u"6
 
accounting professional bodies                 会计职业组织，会计职业团体 t2gjhn^p  
accounting records                                   会计记录 u`~{:V  
accounting responsibility                           会计责任 {!S/8o"]  
accounting service                             会计服务 O*PHo_&G  
accounting standards                                会计准则 6]3ZUH;  
Accounting Standards for Business Enterprises       企业会计准则 tv{.iM|V c  
accounting system                             会计系统 D0P% .r"v  
accounting treatment                                会计处理 2n=;"33%a  
accuracy                                    准确性，精确性 2=|IOkY  
additional audit procedures                      追加审计程序 5 6R,+sN  
addressee                                         收件人，收信人 Rju8%FRO  
Administration of State-owned Assets  (the～)     国有资产管理局 vP2QAGk<  
administrative laws and regulations                 行政法规 P&Y aJUq.u  
adverse impact                                 不利影响，负面影响 ;n@C(hG  
adverse opinion                                反对意见 5zGj,y>u  
advisory group                                  咨询组，顾问组 _7;^od=C  
agency fee                                        代理费，代理费用 Y[DKj!v  
aggregate                                          总计，合计为…… `3KprpE8v  
alternation of document and record                 变造文件和记录 ?uN(" I  
alternative audit procedures                      替代审计程序，备选审计程序 ..:V3]-D  
amend                                              修改，修订 mI0r,Z*+M  
amortisation                                      摊销 ,W-0qN&%/  
analytical capacity                             分析能力 #jJcgR<  
analytical procedures                               分析性程序 l_%~X9"  
annual financial statements                        年度会计报表，年度财务报表 gK(4<PO'  
appendix                                          附录，附表
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applicable                                         适用的 7y\g~?5N  
applicable laws and regulations                 适用的法规 ~}AP@t*  
application systems                                  应用系统 o~K2K5I  
apply consistently                              一贯地执行，一贯地实施 C] w< &o  
appropriate                                       适当的，合适的； aiHr2x
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appropriate authorization                          适当的授权 >N J$ac  
appropriateness of audit evidence                    审计证据的适当性 {+:XVT_+  
approval                                    批准，核准 pYG,5+g  
assertion                                    (会计报表上的)认定；确认 D2p6&HNT  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 .7FI%  
asset                                                 资产，财产 yh:,[<q  
asset restructuring                             资产重组 l/^-:RRNKi  
assignment of duties                                 职责的划分 .B13)$C  
assistant                                     助理，助理人员 DO1{r/Ib.{  
associated company                                 联属公司，联营公司 }hYE6~pr  
association                                        联合，结合；协会，社团 ^Q>*f/.KN  
assumption                                       假设，假定 W6T
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at a given date                                         在某一特定时日 "~<~b2Y"5  
attestation                                         鉴证，公证 DcA'{21  
attestation service                             鉴证服务 &*aU2{,s,;  
audit adjustment                                审计调整 o3qv945  
audit areas                                        审计领域 D8Rmxq!  
audit conclusion                                审计结论 oDUMoX%4s  
audit effectiveness                             审计效果 %ZyPK,("  
audit efficiency                                  审计效率 RH
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audit engagement letter                      审计业务约定书 [r8 d+  
audit evidence                                          审计证据 H>f{3S-%  
audit fee                                    审计费 5-HJ&Q
 
audit files                                          审计档案 j*4S]!  
audit findings                                     审计中发现的事项 |vz;bJG  
audit implementation stage                        审计实施阶段 "S`wwl  
audit mark                                        审计标识 --`LP[l
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audit materiality                                 审计重要性 Rk%M~D*-  
audit method                                     审计方法 8 -;ZPhN&  
audit objective                                         审计目标，审计目的 I%919  
audit of financial statements                      会计报表审计，财务报表审计 \STvBI?  
audit opinion                                     审计意见 q&Wwtqc9  
audit period                                      被审计期间，被审计年度 RCYbRR4y  
audit plan                                          审计计划 PV6*-[  
audit planning                                    编制审计计划，制定审计计划，审计计划 2gAdZE&Y  
audit planning stage                                  审计计划阶段 X-#mv|3  
audit procedure                                审计程序 hX%v`8  
audit programme                               审计程序表，具体审计计划 (B,t 1+%  
audit report                                       审计报告 y=xe<#L  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 &6=ZT:.6Te  
audit report with a qualified opinion                 有保留意见的审计报告 Z4o
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audit report with an adverse opinion                否定意见的审计报告 >5Oy^u6Ly  
audit report with dual dates                      双重日期审计报告 a=.db&;vY  
audit reporting stage                                 审计报告阶段 n "KJB  
audit responsibility                                   审计责任 h
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audit results                                      审计结果 oy bzD  
audit risk                                          审计风险 up3<=u{>  
audit sampling                                          审计抽样 */dh_P<Yj  
audit sampling techniques                         审计抽样方法，审计抽样技术 Q EGanpz  
audit strategies                                  审计策略 rqe_zyc&  
audit summary                                         审计总结，审计小结 Z?c=t-yqp  
audit team                                         审计小组 W?J*9XQ`  
audit test                                    审计测试 TL{pc=eBo  
audit trail                                          审计轨迹 G!LNP&~  
audit work                                        审计工作 a~>0JmM+N  
audit working paper                                 审计工作底稿 "rDzrz  
audited financial statement                        审计会计报表，已审计财务报表 (Zn3-t*  
Auditing Guidelines (the～)                      审计规范指南 O\F^@;]F6  
auditing standards                             审计准则 Ox*T:5  
audit-oriented working paper                          (审计)业务类工作底稿 FJ,\?ooGf  
authorisation                                     授权 S%s|P=u  
authorisation of transaction                       交易的授权 'A(-MTd%  
availability                                         可获得性 h9w^7MbO  
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balance                                      余额；差额；平衡 PSq tZN  
balance sheet                                    资产负债表 oy2d A  
bank                                                 银行 9 roth  
bank account                                    银行账户，银行户头 @1-GPmj-  
bank statement                                 银行对账单 `{Di
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barter transaction                              易货交易，以物换物交易 K^& ]xFW  
basis of audit                                    审计依据 X`v79`g_  
basis of preparation                                (会计报表的)编制基础 dms:i)L2  
book of account                               账目，账簿 (VI* c!N  
borrowing                                         借款，贷款，借债 V<NsmC=g  
branch                                              分支，分支机构，分店 e9hVX[uq  
brought forward                                (账户余额等的)承上年，承上期，承上页 \ NSw<.  
budget                                              预算 JvWs/AG1  
building                                      建筑物；大楼 *ez~~ Y  
business conditions                                  业务情况，经营情况 ]G o~]7(5|  
business licence                               (企业等的)营业执照 g yH7((#i  
business relation                                业务关系 a0/n13c?G  
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