[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 sOJ"~p  
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审计词汇英汉对照 3wR5:O$H  
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ability to continue as a going concern               持续经营能力 %8{' XJ!  
acceptability                                     可接受性，可接受程度 >{GC@Cw  
acceptable level of detection risk                     检查风险的可接受水平 nh9K(  
acceptance of engagement                       接受委托 `hH1rw@7<  
accepting the engagement for the first time              首次接受委托 t]vX9vv+D  
access to asset                                         对资产的接触 `VBjH]$  
according to                                     根据，依据，依照 @RaMO#  
account balance                                账户余额 ,9+@
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account for                                       对……进行会计处理，核算；解释 (\R"v^  
accounting                                        会计，会计学 M>I}^Zp!  
accounting advisory serve                        会计咨询服务 o~GhV4vq  
accounting firm                                 会计师事务所 7?hCt  
accounting information                      会计信息，会计资料 A0[flIl  
accounting period                             会计期间 .+ [[m$J  
accounting policies                                   会计政策 )UJ]IB-Q|1  
accounting professional bodies                 会计职业组织，会计职业团体 =ARI*  
accounting records                                   会计记录 ]i$CE|~  
accounting responsibility                           会计责任 'Y"q=@Ei9  
accounting service                             会计服务 ~kN 6Hr*X  
accounting standards                                会计准则 N+}yw4lb  
Accounting Standards for Business Enterprises       企业会计准则 iSFgFJG^  
accounting system                             会计系统 }){h Qt7  
accounting treatment                                会计处理 {h@R\bU  
accuracy                                    准确性，精确性 $\P!
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additional audit procedures                      追加审计程序 D
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addressee                                         收件人，收信人 VNytK_F0P  
Administration of State-owned Assets  (the～)     国有资产管理局 hUlFP  
administrative laws and regulations                 行政法规 mfx'Yw*{  
adverse impact                                 不利影响，负面影响 vk#xCggK  
adverse opinion                                反对意见 1y?TyU P  
advisory group                                  咨询组，顾问组 Vx#xq#wK  
agency fee                                        代理费，代理费用 H <FDi{  
aggregate                                          总计，合计为…… 7x1jpQ-  
alternation of document and record                 变造文件和记录 ZGp8$Y>r  
alternative audit procedures                      替代审计程序，备选审计程序 f'%}{l: ss  
amend                                              修改，修订 {=R=\Y?r&  
amortisation                                      摊销 8H{@0_M  
analytical capacity                             分析能力 8o4 vA,  
analytical procedures                               分析性程序 a{u)~:/G  
annual financial statements                        年度会计报表，年度财务报表 +*|E%pq  
appendix                                          附录，附表 @7BH`b$)!  
applicable                                         适用的 da2BQ;  
applicable laws and regulations                 适用的法规 8\ :T*u3  
application systems                                  应用系统 EIf~>
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apply consistently                              一贯地执行，一贯地实施 dB1bf2'b#  
appropriate                                       适当的，合适的； )T2Sw
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征用，挪用 )I5f`r=Ry  
appropriate authorization                          适当的授权 *~-~kv4-  
appropriateness of audit evidence                    审计证据的适当性 ~i(*.Z) \  
approval                                    批准，核准 _|s{ G  
assertion                                    (会计报表上的)认定；确认 Kk/qd)nk  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 (sPZ1Fr\o  
asset                                                 资产，财产 *J%
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asset restructuring                             资产重组 f:BW{Cij;y  
assignment of duties                                 职责的划分 (2a~gQGD  
assistant                                     助理，助理人员 B6ys5eQ  
associated company                                 联属公司，联营公司 m$$U%=r>@  
association                                        联合，结合；协会，社团 n7Re@'N<  
assumption                                       假设，假定 LL:B H, [  
at a given date                                         在某一特定时日 46$5f?Z  
attestation                                         鉴证，公证 w1iQ#.4K_  
attestation service                             鉴证服务 O"{NHNG\oT  
audit adjustment                                审计调整 Pu}2%P)p  
audit areas                                        审计领域 sM-k,0z  
audit conclusion                                审计结论 fHe3 :a5+W  
audit effectiveness                             审计效果 vmk c]DC  
audit efficiency                                  审计效率 G2em>W_n  
audit engagement letter                      审计业务约定书 i*F^;-q)  
audit evidence                                          审计证据 L%=u&9DmU  
audit fee                                    审计费 cvAkP2  
audit files                                          审计档案 s3t{freM  
audit findings                                     审计中发现的事项 'jfI1 ]q  
audit implementation stage                        审计实施阶段 "S6d^  
audit mark                                        审计标识 XV!P8n  
audit materiality                                 审计重要性 .Z9Bbab:  
audit method                                     审计方法 m@TU2  
audit objective                                         审计目标，审计目的 %)]{*#N4  
audit of financial statements                      会计报表审计，财务报表审计 `+i<:,z-gs  
audit opinion                                     审计意见 38JvJR yK}  
audit period                                      被审计期间，被审计年度 i5:fn@&  
audit plan                                          审计计划 =G*
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audit planning                                    编制审计计划，制定审计计划，审计计划 h( Iti&  
audit planning stage                                  审计计划阶段 ?_ p3^kl  
audit procedure                                审计程序 X4 xnr^  
audit programme                               审计程序表，具体审计计划 E?%rmdyhL!  
audit report                                       审计报告 J / 4kS<c  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 XFH7jHnL+U  
audit report with a qualified opinion                 有保留意见的审计报告 6&h,eQ!  
audit report with an adverse opinion                否定意见的审计报告 x.}iSE{  
audit report with dual dates                      双重日期审计报告 ^gD&NbP8  
audit reporting stage                                 审计报告阶段 z+Y0Zh";/#  
audit responsibility                                   审计责任 X$J  
audit results                                      审计结果 \ocJJc9  
audit risk                                          审计风险 .`iOWCS  
audit sampling                                          审计抽样 3rOv j&2  
audit sampling techniques                         审计抽样方法，审计抽样技术 OBu$T&  
audit strategies                                  审计策略 UKn>.,  
audit summary                                         审计总结，审计小结 ofRe4 *\j  
audit team                                         审计小组 ql^n=+U  
audit test                                    审计测试 PYW~x@]k%,  
audit trail                                          审计轨迹 l8jm7@.E  
audit work                                        审计工作 Sh= z  
audit working paper                                 审计工作底稿 ~ M@8O  
audited financial statement                        审计会计报表，已审计财务报表 Z+FJ cvYx  
Auditing Guidelines (the～)                      审计规范指南 EtKy?]i  
auditing standards                             审计准则 ,uK }$l  
audit-oriented working paper                          (审计)业务类工作底稿 k${25*M!3  
authorisation                                     授权 _@SC R%  
authorisation of transaction                       交易的授权 Pv/$;R%  
availability                                         可获得性 rVkRU5
 
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balance                                      余额；差额；平衡 S0du,A~  
balance sheet                                    资产负债表 4 Bs '5@  
bank                                                 银行 _KLKa/3  
bank account                                    银行账户，银行户头 FL9Dz4  
bank statement                                 银行对账单 =J<3B H^m  
barter transaction                              易货交易，以物换物交易 "! m6U#^  
basis of audit                                    审计依据 42~tdD  
basis of preparation                                (会计报表的)编制基础 ={B%qq  
book of account                               账目，账簿 S
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borrowing                                         借款，贷款，借债 SwXVa/9a"  
branch                                              分支，分支机构，分店 ]]V|[g&aJ  
brought forward                                (账户余额等的)承上年，承上期，承上页 =g UOHH  
budget                                              预算
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building                                      建筑物；大楼 xo a1='  
business conditions                                  业务情况，经营情况 -QN1=G4  
business licence                               (企业等的)营业执照 +d>?aqI\A  
business relation                                业务关系 YZMSiDv[e  
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