[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 wuYak"KX  
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审计词汇英汉对照 U!uJ)mm  
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ability to continue as a going concern               持续经营能力 'Q:%s  
acceptability                                     可接受性，可接受程度 Ay 4P_>^  
acceptable level of detection risk                     检查风险的可接受水平 z[<Na3]  
acceptance of engagement                       接受委托 (GpP=lSSeY  
accepting the engagement for the first time              首次接受委托 0#8, (6  
access to asset                                         对资产的接触 4;AQ12<[1  
according to                                     根据，依据，依照 ,tg ]Gt  
account balance                                账户余额 4K7ved)  
account for                                       对……进行会计处理，核算；解释 z\ONwMl  
accounting                                        会计，会计学 \a
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accounting advisory serve                        会计咨询服务 UF-'(  
accounting firm                                 会计师事务所 fKr_u<|  
accounting information                      会计信息，会计资料 fjy\Q  
accounting period                             会计期间 >4kQ9lXL  
accounting policies                                   会计政策 `5wiXsNjLY  
accounting professional bodies                 会计职业组织，会计职业团体 Db*b"/]  
accounting records                                   会计记录 b1i~F45h  
accounting responsibility                           会计责任 r*$f^T!|  
accounting service                             会计服务 /}6y\3h  
accounting standards                                会计准则 O#18a,o@  
Accounting Standards for Business Enterprises       企业会计准则 }s@IQay+  
accounting system                             会计系统 @sZ7K a  
accounting treatment                                会计处理 k\T]*A  
accuracy                                    准确性，精确性 8,[ *BgeX  
additional audit procedures                      追加审计程序 p!=8Pq.  
addressee                                         收件人，收信人 -=8f*K[W  
Administration of State-owned Assets  (the～)     国有资产管理局 YzM/?enK}T  
administrative laws and regulations                 行政法规 cl]W]^q-Cx  
adverse impact                                 不利影响，负面影响 MnF|'t  
adverse opinion                                反对意见 9
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advisory group                                  咨询组，顾问组 X o9 vE3  
agency fee                                        代理费，代理费用 c!wRq4  
aggregate                                          总计，合计为…… SC4jKm2  
alternation of document and record                 变造文件和记录 _xi&%F/  
alternative audit procedures                      替代审计程序，备选审计程序 P, l (4  
amend                                              修改，修订 |Z ifrkD=  
amortisation                                      摊销
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analytical capacity                             分析能力 &K9RV4M5  
analytical procedures                               分析性程序 wA/!A$v(  
annual financial statements                        年度会计报表，年度财务报表 m,q)lbRl  
appendix                                          附录，附表 ,P`GIGvkA  
applicable                                         适用的 ts@$*  
applicable laws and regulations                 适用的法规 %@)q=*=y  
application systems                                  应用系统 h>
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apply consistently                              一贯地执行，一贯地实施 Et-|[ eL  
appropriate                                       适当的，合适的； *?uUP  
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appropriate authorization                          适当的授权 Vraz}JV  
appropriateness of audit evidence                    审计证据的适当性 <b_K*]Z  
approval                                    批准，核准 1pDU}rPJ .  
assertion                                    (会计报表上的)认定；确认 -]u>kjiIT  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 w%)RX<h dI  
asset                                                 资产，财产 b`S9#`  
asset restructuring                             资产重组 hslT49m>  
assignment of duties                                 职责的划分 v<2,OcH  
assistant                                     助理，助理人员 ,Fkq/h  
associated company                                 联属公司，联营公司 <[}zw !z  
association                                        联合，结合；协会，社团 4h--x~ @  
assumption                                       假设，假定 $t"QLsk 0  
at a given date                                         在某一特定时日 #Y-_kQV*  
attestation                                         鉴证，公证 Zj ` ;IYFG  
attestation service                             鉴证服务 g5Io=e@s  
audit adjustment                                审计调整 %Y'/_ esH2  
audit areas                                        审计领域 ip{b*@K  
audit conclusion                                审计结论 |r;>2b/ x  
audit effectiveness                             审计效果 pG)dF@  
audit efficiency                                  审计效率 k$J!,!q  
audit engagement letter                      审计业务约定书 !XI9evJw  
audit evidence                                          审计证据 upk_;ae  
audit fee                                    审计费 )t-P o'RW  
audit files                                          审计档案 >Sk%78={R  
audit findings                                     审计中发现的事项 M3]eqxLC  
audit implementation stage                        审计实施阶段 ,d_rK\J  
audit mark                                        审计标识 tlvZy+Blv  
audit materiality                                 审计重要性 zIS , N '  
audit method                                     审计方法 D5bi)@G7z  
audit objective                                         审计目标，审计目的 mA, {E
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audit of financial statements                      会计报表审计，财务报表审计 pMViq0  
audit opinion                                     审计意见 $/#[,1  
audit period                                      被审计期间，被审计年度 +=|%9 %  
audit plan                                          审计计划 G}NqVbZ9]  
audit planning                                    编制审计计划，制定审计计划，审计计划 811QpYA  
audit planning stage                                  审计计划阶段 y,n.(?!*  
audit procedure                                审计程序 A(`Mwh+  
audit programme                               审计程序表，具体审计计划 #X$s5H  
audit report                                       审计报告 p^ROt'eQ<  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 x]%,?Vd?  
audit report with a qualified opinion                 有保留意见的审计报告 p*YV*Arv  
audit report with an adverse opinion                否定意见的审计报告 v<l]K$5J&  
audit report with dual dates                      双重日期审计报告 '4~I%Z7L  
audit reporting stage                                 审计报告阶段 Ow5VBw(  
audit responsibility                                   审计责任 f61vE  
audit results                                      审计结果 Qu8=zI>t  
audit risk                                          审计风险 ,`a
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audit sampling                                          审计抽样 |<oqT+?i  
audit sampling techniques                         审计抽样方法，审计抽样技术 DXO'MZon3  
audit strategies                                  审计策略 UEYJd&n0CB  
audit summary                                         审计总结，审计小结 ;KmrBNF  
audit team                                         审计小组 j8^#698X  
audit test                                    审计测试 u`(yT<>H  
audit trail                                          审计轨迹 mOTA  
audit work                                        审计工作 j!k$SDA-  
audit working paper                                 审计工作底稿 z}$.A9yn  
audited financial statement                        审计会计报表，已审计财务报表 7u:kR;wk  
Auditing Guidelines (the～)                      审计规范指南 l a 0:jO5  
auditing standards                             审计准则 x=x%F;  
audit-oriented working paper                          (审计)业务类工作底稿 +tg${3ti_  
authorisation                                     授权 w6mYLK%  
authorisation of transaction                       交易的授权 ]{+Y!tD  
availability                                         可获得性 eIlovq/X  
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balance                                      余额；差额；平衡 aAn p7\7  
balance sheet                                    资产负债表 Z:x`][vg  
bank                                                 银行 ('dbMH\O  
bank account                                    银行账户，银行户头 i=P}i8,^=  
bank statement                                 银行对账单 7z/O#Fbs  
barter transaction                              易货交易，以物换物交易 D97 vfC  
basis of audit                                    审计依据 " L,9.b  
basis of preparation                                (会计报表的)编制基础 l)jP!k  
book of account                               账目，账簿 >T0`( #Lm  
borrowing                                         借款，贷款，借债 #RSUChe7w  
branch                                              分支，分支机构，分店 b^}U^2S%  
brought forward                                (账户余额等的)承上年，承上期，承上页 ;}ThBb3  
budget                                              预算 WI&}94w  
building                                      建筑物；大楼 $cm9xW&  
business conditions                                  业务情况，经营情况 Wy/h"R\=  
business licence                               (企业等的)营业执照 8.IenU9  
business relation                                业务关系 8$X3J[_j  
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