[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 XY%8yII6  
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审计词汇英汉对照 +>I4@1qC-|  
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ability to continue as a going concern               持续经营能力 -j<U
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acceptability                                     可接受性，可接受程度 gXf_~zxS  
acceptable level of detection risk                     检查风险的可接受水平 iJ sw:Nc  
acceptance of engagement                       接受委托 |,yS>kjp  
accepting the engagement for the first time              首次接受委托 gc(1,hv  
access to asset                                         对资产的接触 A+[wH(  
according to                                     根据，依据，依照 FtF!D
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account balance                                账户余额 XK&#K? M  
account for                                       对……进行会计处理，核算；解释 Jg%sl&65  
accounting                                        会计，会计学 p
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accounting advisory serve                        会计咨询服务 DR=>la}!  
accounting firm                                 会计师事务所 v4Nb/Y  
accounting information                      会计信息，会计资料 _$Fi]l!f  
accounting period                             会计期间 VUx~Y'b  
accounting policies                                   会计政策 S>H W`   
accounting professional bodies                 会计职业组织，会计职业团体 j*6!7u.,K  
accounting records                                   会计记录 qi/%&)
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accounting responsibility                           会计责任 !`aodz*PO  
accounting service                             会计服务 `|PxEif+J  
accounting standards                                会计准则 zu;Yw=cM)  
Accounting Standards for Business Enterprises       企业会计准则 heh!cDK  
accounting system                             会计系统 _Juhl^LM;  
accounting treatment                                会计处理 ? th+~dE  
accuracy                                    准确性，精确性 P-vA.7  
additional audit procedures                      追加审计程序 _IY)<'d  
addressee                                         收件人，收信人 =jG3wf*  
Administration of State-owned Assets  (the～)     国有资产管理局 g@j:TQM_0  
administrative laws and regulations                 行政法规 b<[eBXe  
adverse impact                                 不利影响，负面影响 !p9B
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adverse opinion                                反对意见 }B]FHpi  
advisory group                                  咨询组，顾问组 \SMH",u  
agency fee                                        代理费，代理费用 j5 ui  
aggregate                                          总计，合计为…… *:d_~B?Tn  
alternation of document and record                 变造文件和记录 |kVxrq  
alternative audit procedures                      替代审计程序，备选审计程序 q#WqU8~Y  
amend                                              修改，修订 huR<+ =!  
amortisation                                      摊销 >#8`Zy:/Y  
analytical capacity                             分析能力 *tP,Ol  
analytical procedures                               分析性程序 b,K1EEJ  
annual financial statements                        年度会计报表，年度财务报表 C6,Bqlio  
appendix                                          附录，附表 ;M
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applicable                                         适用的 K}$PIW  
applicable laws and regulations                 适用的法规 2.:b  
application systems                                  应用系统 XRNL;X%}7  
apply consistently                              一贯地执行，一贯地实施 _ !P
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appropriate                                       适当的，合适的； Bq2 }nDP  
征用，挪用 i:zA(  
appropriate authorization                          适当的授权 [jLx}\]  
appropriateness of audit evidence                    审计证据的适当性 p]aIMF_  
approval                                    批准，核准 $~9U-B\  
assertion                                    (会计报表上的)认定；确认 I5D\Z  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 RP(FV<ot  
asset                                                 资产，财产 =
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asset restructuring                             资产重组 D@Wm-  
assignment of duties                                 职责的划分 RhDa`kV%t  
assistant                                     助理，助理人员 ?pxx,o6l  
associated company                                 联属公司，联营公司 as\V, {<  
association                                        联合，结合；协会，社团 @yek6E&9  
assumption                                       假设，假定 S@*@*>s^  
at a given date                                         在某一特定时日 wYF)G;[wM  
attestation                                         鉴证，公证 iu:e>r  
attestation service                             鉴证服务 +~[19'GH  
audit adjustment                                审计调整 +nqOP3  
audit areas                                        审计领域 y\%4Dir  
audit conclusion                                审计结论 5N[Y
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audit effectiveness                             审计效果 fmSA.z  
audit efficiency                                  审计效率 rFmE6{4:p  
audit engagement letter                      审计业务约定书 K+GjJ8  
audit evidence                                          审计证据 ^7_<rs  
audit fee                                    审计费 fh2Pn!h+
 
audit files                                          审计档案 dA_s7),  
audit findings                                     审计中发现的事项 /evh.S  
audit implementation stage                        审计实施阶段 .II'W3Fr  
audit mark                                        审计标识 c''!&;[!  
audit materiality                                 审计重要性 p
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audit method                                     审计方法 p~e6ah ?1  
audit objective                                         审计目标，审计目的 _R8-Hj E  
audit of financial statements                      会计报表审计，财务报表审计 =!{dKz-&  
audit opinion                                     审计意见 vR`KRI`{  
audit period                                      被审计期间，被审计年度 8>epKFEg  
audit plan                                          审计计划 j5RMS V  
audit planning                                    编制审计计划，制定审计计划，审计计划 66BsUA.h  
audit planning stage                                  审计计划阶段 oZzE.Q1T  
audit procedure                                审计程序 iE&`Fhf?  
audit programme                               审计程序表，具体审计计划 WIhf*LF"  
audit report                                       审计报告 r<0.!j%c  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 c(eu[vj:  
audit report with a qualified opinion                 有保留意见的审计报告 }SOj3.9{c  
audit report with an adverse opinion                否定意见的审计报告 Cvl"")ZZ`  
audit report with dual dates                      双重日期审计报告 h<QXr'4+  
audit reporting stage                                 审计报告阶段 jUfc&bi3  
audit responsibility                                   审计责任 _x>u"w  
audit results                                      审计结果 XFX:)l#o  
audit risk                                          审计风险 JY_' d,O  
audit sampling                                          审计抽样 QX8N p{g-  
audit sampling techniques                         审计抽样方法，审计抽样技术 .jRXHrK;  
audit strategies                                  审计策略 +V0uHpm  
audit summary                                         审计总结，审计小结 TRQva8d?  
audit team                                         审计小组 +-{HT+W  
audit test                                    审计测试 w)}[)}T!  
audit trail                                          审计轨迹 Aimgfxag  
audit work                                        审计工作 ?^6RFbke+  
audit working paper                                 审计工作底稿 vUCU%>F  
audited financial statement                        审计会计报表，已审计财务报表 S]9xqiJW  
Auditing Guidelines (the～)                      审计规范指南 $QY(7Z"  
auditing standards                             审计准则 }2{%V^D)r  
audit-oriented working paper                          (审计)业务类工作底稿 {X< tUco  
authorisation                                     授权 _Fer-nQ2R  
authorisation of transaction                       交易的授权 ?=fJ u\;  
availability                                         可获得性 O!|:
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balance                                      余额；差额；平衡 S[%86(,*gP  
balance sheet                                    资产负债表 3_D$ 6/i  
bank                                                 银行 &-&6ARb7o  
bank account                                    银行账户，银行户头 dpE+[O_  
bank statement                                 银行对账单 19lx;^b  
barter transaction                              易货交易，以物换物交易 a{{([uZ  
basis of audit                                    审计依据 |m?0h.O,  
basis of preparation                                (会计报表的)编制基础 DsP+#PX  
book of account                               账目，账簿 #kxg|G[Ol  
borrowing                                         借款，贷款，借债 k3e $0`Q  
branch                                              分支，分支机构，分店 <7)@Jds\  
brought forward                                (账户余额等的)承上年，承上期，承上页 T}zOM%]]  
budget                                              预算 ~Ipl'cE  
building                                      建筑物；大楼 xvW+;3;  
business conditions                                  业务情况，经营情况 jF'S"_/?  
business licence                               (企业等的)营业执照 jd$lu^>I  
business relation                                业务关系 $A ( #^&  
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