[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 5f0g7w =-  
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审计词汇英汉对照 /f oI.
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ability to continue as a going concern               持续经营能力 (OwGp3g  
acceptability                                     可接受性，可接受程度 XMP4YWuVc  
acceptable level of detection risk                     检查风险的可接受水平 SS_6VE*sI  
acceptance of engagement                       接受委托 ~g#/q~UE  
accepting the engagement for the first time              首次接受委托 Y+$]N:\F\  
access to asset                                         对资产的接触 _):@C:6  
according to                                     根据，依据，依照 }$uwAevP{y  
account balance                                账户余额 1#AxFdm
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account for                                       对……进行会计处理，核算；解释 t"J{qfNs  
accounting                                        会计，会计学 K/}x '*=  
accounting advisory serve                        会计咨询服务 br k
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accounting firm                                 会计师事务所 "szJ[ _B  
accounting information                      会计信息，会计资料 l:/x&=w  
accounting period                             会计期间 rp1+K4]P  
accounting policies                                   会计政策 bF,.6iKI  
accounting professional bodies                 会计职业组织，会计职业团体 Z1$U[Tsd  
accounting records                                   会计记录 .YB/7-%M[  
accounting responsibility                           会计责任 %{^|Av1Uz  
accounting service                             会计服务 qJonzFp7  
accounting standards                                会计准则 fiU#\%uJg  
Accounting Standards for Business Enterprises       企业会计准则 gzW{h0iRr  
accounting system                             会计系统 z`Nss o=  
accounting treatment                                会计处理 "8U=0a  
accuracy                                    准确性，精确性 7D 3-/_v  
additional audit procedures                      追加审计程序 eFA,xzp  
addressee                                         收件人，收信人 w0H#M)c  
Administration of State-owned Assets  (the～)     国有资产管理局 rL+.3ZO):P  
administrative laws and regulations                 行政法规 vE#8&Zq  
adverse impact                                 不利影响，负面影响 rHOhi|+  
adverse opinion                                反对意见 fsnZHL}=n  
advisory group                                  咨询组，顾问组 y[AB,Dd  
agency fee                                        代理费，代理费用 t7V7TL!5'  
aggregate                                          总计，合计为…… 8s[1-l
 
alternation of document and record                 变造文件和记录 6 A#xFPYY{  
alternative audit procedures                      替代审计程序，备选审计程序 %" l;  
amend                                              修改，修订 i tk/1  
amortisation                                      摊销 -^7 $HD  
analytical capacity                             分析能力 E&@#*~   
analytical procedures                               分析性程序 "Vo
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annual financial statements                        年度会计报表，年度财务报表 S ^EAE]  
appendix                                          附录，附表 {t|#>UCK  
applicable                                         适用的 vLq%k+D#  
applicable laws and regulations                 适用的法规 ! jDopE0L  
application systems                                  应用系统 Z8Vof~  
apply consistently                              一贯地执行，一贯地实施 O%F*i2I:+k  
appropriate                                       适当的，合适的； YvP62c \  
征用，挪用 j]R[;8g  
appropriate authorization                          适当的授权 kw2d<I$]  
appropriateness of audit evidence                    审计证据的适当性 Vwjic2lGI  
approval                                    批准，核准 !yq98I'  
assertion                                    (会计报表上的)认定；确认 /<k5"C%z  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 VTyj<6Y  
asset                                                 资产，财产 cyabqx  
asset restructuring                             资产重组 anfnqa8  
assignment of duties                                 职责的划分 s6_i>  
assistant                                     助理，助理人员 3kF+wifsz  
associated company                                 联属公司，联营公司 F:Ps>  
association                                        联合，结合；协会，社团 15aPoxo>  
assumption                                       假设，假定 yA_ly <  
at a given date                                         在某一特定时日 OTJMS_IT  
attestation                                         鉴证，公证 
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attestation service                             鉴证服务 ORWi+H|  
audit adjustment                                审计调整 dI
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audit areas                                        审计领域 \l 8_aj  
audit conclusion                                审计结论 eT(X Ri0  
audit effectiveness                             审计效果 .ns=jp  
audit efficiency                                  审计效率 oJ"D5d,  
audit engagement letter                      审计业务约定书 "sY}@Q7  
audit evidence                                          审计证据 O2="'w'kR  
audit fee                                    审计费 DvOvtd  
audit files                                          审计档案 '^[+]
  
audit findings                                     审计中发现的事项 R1<$VR  
audit implementation stage                        审计实施阶段 )"6"g9A  
audit mark                                        审计标识 'Yc^9;C(  
audit materiality                                 审计重要性 qZ @d:u  
audit method                                     审计方法 fy|I3  
audit objective                                         审计目标，审计目的 |Sua4~yL(  
audit of financial statements                      会计报表审计，财务报表审计 cN&:V2,  
audit opinion                                     审计意见 gm!sLZ!X  
audit period                                      被审计期间，被审计年度 NZ6:ZzM  
audit plan                                          审计计划 1~LfR  
audit planning                                    编制审计计划，制定审计计划，审计计划 T,vh=UF%]  
audit planning stage                                  审计计划阶段 `s Pk:cNz~  
audit procedure                                审计程序 =20 +(<  
audit programme                               审计程序表，具体审计计划 h/8p2Mrqi  
audit report                                       审计报告 "*W# z  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 owVks-/  
audit report with a qualified opinion                 有保留意见的审计报告 a1%}Ee  
audit report with an adverse opinion                否定意见的审计报告 H~>8q~o]  
audit report with dual dates                      双重日期审计报告 <X1lq9 lW  
audit reporting stage                                 审计报告阶段 X-TGrdoX  
audit responsibility                                   审计责任 :2C <;o  
audit results                                      审计结果 gjX1z{{~L  
audit risk                                          审计风险 +*Uv+oC|  
audit sampling                                          审计抽样 EIyFGCw|U  
audit sampling techniques                         审计抽样方法，审计抽样技术 p0]\QM l1  
audit strategies                                  审计策略 &}pF6eIar  
audit summary                                         审计总结，审计小结 Hr!$mf)h  
audit team                                         审计小组 >lzXyT6x8  
audit test                                    审计测试 ZW0\_1  
audit trail                                          审计轨迹 KtH^k&z.f  
audit work                                        审计工作 %^nNt:N0  
audit working paper                                 审计工作底稿 .j tv Hr}U  
audited financial statement                        审计会计报表，已审计财务报表 de.f
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Auditing Guidelines (the～)                      审计规范指南 E'(nJ  
auditing standards                             审计准则 yx:+Xy*N  
audit-oriented working paper                          (审计)业务类工作底稿 oGl<i  
authorisation                                     授权 aIrM-c8.O  
authorisation of transaction                       交易的授权 Q7<VuXy  
availability                                         可获得性 NuUiW*|`7  
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balance                                      余额；差额；平衡 niW"o-}  
balance sheet                                    资产负债表 @7.7+blS"H  
bank                                                 银行 i1m>|
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bank account                                    银行账户，银行户头 t* A[v  
bank statement                                 银行对账单 IA[:-2_  
barter transaction                              易货交易，以物换物交易 k_zn>aR$F  
basis of audit                                    审计依据 k)X\z@I'  
basis of preparation                                (会计报表的)编制基础 S7#dyAX8  
book of account                               账目，账簿 bX(/2_l  
borrowing                                         借款，贷款，借债 #<Xq\yC51  
branch                                              分支，分支机构，分店 e5n]@mu%  
brought forward                                (账户余额等的)承上年，承上期，承上页 bqp^\yu-E  
budget                                              预算 S?C.:  
building                                      建筑物；大楼 5;XYF0  
business conditions                                  业务情况，经营情况 ~w|h;*Bj  
business licence                               (企业等的)营业执照 ,9_O4O%  
business relation                                业务关系 ]*lZFP~  
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