[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 f5AK@]4G  
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审计词汇英汉对照 zUeS7\(l  
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ability to continue as a going concern               持续经营能力 MbYAK-l.h  
acceptability                                     可接受性，可接受程度 =F6J%$  
acceptable level of detection risk                     检查风险的可接受水平 `zF=h#i  
acceptance of engagement                       接受委托 0]&~ddL  
accepting the engagement for the first time              首次接受委托 BDpeA
F8z  
access to asset                                         对资产的接触 xI$B",?(  
according to                                     根据，依据，依照 ~nw]q<7r  
account balance                                账户余额 .Um.dXBYU  
account for                                       对……进行会计处理，核算；解释 1qtu,yIf  
accounting                                        会计，会计学 nI&Tr_"tm  
accounting advisory serve                        会计咨询服务 +c?1\{
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accounting firm                                 会计师事务所 ~!\n
 
accounting information                      会计信息，会计资料 zgV{S Qo  
accounting period                             会计期间 K_(o D O  
accounting policies                                   会计政策 7Q2"]f,$CQ  
accounting professional bodies                 会计职业组织，会计职业团体 d n3sh<  
accounting records                                   会计记录 L"9,
K8  
accounting responsibility                           会计责任 #7GbG\  
accounting service                             会计服务 ~]3y667  
accounting standards                                会计准则 ULj'DzlfH  
Accounting Standards for Business Enterprises       企业会计准则 <rNCb;  
accounting system                             会计系统 ?J io9Zr  
accounting treatment                                会计处理 UT%^!@u  
accuracy                                    准确性，精确性 * s}dtJ  
additional audit procedures                      追加审计程序 pPUKx=d  
addressee                                         收件人，收信人 vzG(u_,9[  
Administration of State-owned Assets  (the～)     国有资产管理局 gq!|0  
administrative laws and regulations                 行政法规 /aP4'U8ov  
adverse impact                                 不利影响，负面影响 I8rtta  
adverse opinion                                反对意见 wS9EC}s:Q  
advisory group                                  咨询组，顾问组 WbB0{s  
agency fee                                        代理费，代理费用 })%WL;~  
aggregate                                          总计，合计为…… t[|^[%i  
alternation of document and record                 变造文件和记录 lOYzo  
alternative audit procedures                      替代审计程序，备选审计程序 f 0D9Mp  
amend                                              修改，修订 >8\EdN59{  
amortisation                                      摊销 u?r=;:N|y  
analytical capacity                             分析能力 G$( B26  
analytical procedures                               分析性程序 &N.D!7X  
annual financial statements                        年度会计报表，年度财务报表 #**vIwX-Q  
appendix                                          附录，附表 8K =sx@l  
applicable                                         适用的 Yjx*hv&?  
applicable laws and regulations                 适用的法规 %#7Yr(&
 
application systems                                  应用系统 CvS}U%  
apply consistently                              一贯地执行，一贯地实施 fO|oV0Rw  
appropriate                                       适当的，合适的； kdcr*7w  
征用，挪用 UsP1bh4  
appropriate authorization                          适当的授权 E]/` JI'%  
appropriateness of audit evidence                    审计证据的适当性 k` cz$>  
approval                                    批准，核准 bxLeQWr6  
assertion                                    (会计报表上的)认定；确认 ckG`^<  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 ,'N8Ivt  
asset                                                 资产，财产 b;A(6^V  
asset restructuring                             资产重组 QpbyC_:;$4  
assignment of duties                                 职责的划分 JI##l:,7r  
assistant                                     助理，助理人员 wa7)  
associated company                                 联属公司，联营公司 s~V%eq("}  
association                                        联合，结合；协会，社团 2
j*;1  
assumption                                       假设，假定 J0K25w  
at a given date                                         在某一特定时日 =wE1j  
attestation                                         鉴证，公证 lB3@jF  
attestation service                             鉴证服务 m_ >+$uL  
audit adjustment                                审计调整 jzt$  
audit areas                                        审计领域 $ReoIU^<  
audit conclusion                                审计结论 fsRRnD  
audit effectiveness                             审计效果 HuzHXn)  
audit efficiency                                  审计效率 {kVhht]X  
audit engagement letter                      审计业务约定书 >LS*G qjq  
audit evidence                                          审计证据 FyY<Vx'yQ  
audit fee                                    审计费 6_1v~#  
audit files                                          审计档案 &Cv0oi&B  
audit findings                                     审计中发现的事项 tgz  
audit implementation stage                        审计实施阶段 D_VAtz  
audit mark                                        审计标识 %+0 7>/  
audit materiality                                 审计重要性 c G{>[
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audit method                                     审计方法 fg}&=r  
audit objective                                         审计目标，审计目的 ` 9 iB`<  
audit of financial statements                      会计报表审计，财务报表审计 D}YAu,<K  
audit opinion                                     审计意见 b9FfDDOq"  
audit period                                      被审计期间，被审计年度 OZ2YflT  
audit plan                                          审计计划 *%6NuZ  
audit planning                                    编制审计计划，制定审计计划，审计计划 +OM`c7M:  
audit planning stage                                  审计计划阶段 $=) i{kGS@  
audit procedure                                审计程序 oVDqX=G  
audit programme                               审计程序表，具体审计计划 A 9\]y%!  
audit report                                       审计报告 *|97 g*G(  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 0{0BL@H  
audit report with a qualified opinion                 有保留意见的审计报告 Y367Jr@^N  
audit report with an adverse opinion                否定意见的审计报告 V)Oj6nD]  
audit report with dual dates                      双重日期审计报告 GBMCw   
audit reporting stage                                 审计报告阶段 01~&H8 =  
audit responsibility                                   审计责任 PH$fDbC8  
audit results                                      审计结果 [3&Y* W  
audit risk                                          审计风险 LNm{}VJ%  
audit sampling                                          审计抽样 YhpNeP{A  
audit sampling techniques                         审计抽样方法，审计抽样技术 ;G 27S<Q  
audit strategies                                  审计策略 sA!
,)'6  
audit summary                                         审计总结，审计小结 '(N -jk  
audit team                                         审计小组 BC}+yS \  
audit test                                    审计测试 e(t,~(  
audit trail                                          审计轨迹 7NG^I6WP-  
audit work                                        审计工作 YTWlR]Tr6?  
audit working paper                                 审计工作底稿 R> r@[$z+  
audited financial statement                        审计会计报表，已审计财务报表 cU`sA_f  
Auditing Guidelines (the～)                      审计规范指南 Nw 74T  
auditing standards                             审计准则 ? dD<KCbP,  
audit-oriented working paper                          (审计)业务类工作底稿 iobL6SUZ  
authorisation                                     授权 AL(YQ)-Cg  
authorisation of transaction                       交易的授权 !+Ia#(  
availability                                         可获得性 8+gti*C?\  
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balance                                      余额；差额；平衡 f[}N  
balance sheet                                    资产负债表 ]6#7TT  
bank                                                 银行 9t`   
bank account                                    银行账户，银行户头 -&3WN!egq  
bank statement                                 银行对账单 {i}z|'!  
barter transaction                              易货交易，以物换物交易 g8I=s7cnb  
basis of audit                                    审计依据 c(:qid  
basis of preparation                                (会计报表的)编制基础 Q $wa<`  
book of account                               账目，账簿 4d\"gk  
borrowing                                         借款，贷款，借债 +s(JutC  
branch                                              分支，分支机构，分店 N|G=n9p  
brought forward                                (账户余额等的)承上年，承上期，承上页 IO, kGUS  
budget                                              预算 Uwd^%x*  
building                                      建筑物；大楼 3F/05}d`  
business conditions                                  业务情况，经营情况 "!\ON)l*  
business licence                               (企业等的)营业执照 1O<Gg<<,e  
business relation                                业务关系 Qf?5"=:#  

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