[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 5ve4u  
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审计词汇英汉对照 rv>K0= t0  
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ability to continue as a going concern               持续经营能力 Q2[@yRY/z  
acceptability                                     可接受性，可接受程度 sU>!sxW  
acceptable level of detection risk                     检查风险的可接受水平 gG;d+s1  
acceptance of engagement                       接受委托 ' _)NI  
accepting the engagement for the first time              首次接受委托 WR'm<u  
access to asset                                         对资产的接触 Z]-C,8MM  
according to                                     根据，依据，依照
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account balance                                账户余额 ?U~}uG^  
account for                                       对……进行会计处理，核算；解释 b"x[+&%i  
accounting                                        会计，会计学 ^<L;"jl %  
accounting advisory serve                        会计咨询服务 !Gwf"-TQ  
accounting firm                                 会计师事务所 @R+bR<}]  
accounting information                      会计信息，会计资料 Wl3jbupu _  
accounting period                             会计期间 GtZkzVqLd  
accounting policies                                   会计政策 &%YFO'>>}  
accounting professional bodies                 会计职业组织，会计职业团体 yxfV|ox  
accounting records                                   会计记录 .;6G?8`  
accounting responsibility                           会计责任 Al?LO;$Pa?  
accounting service                             会计服务 wFr}]<=Mi  
accounting standards                                会计准则 zPwU'TbF  
Accounting Standards for Business Enterprises       企业会计准则 `V N $ S  
accounting system                             会计系统 _H#l&bL@C  
accounting treatment                                会计处理 <.c@l,[.z  
accuracy                                    准确性，精确性 z?C;z7eT  
additional audit procedures                      追加审计程序 F^iv1b  
addressee                                         收件人，收信人 f@roRn8p?  
Administration of State-owned Assets  (the～)     国有资产管理局 z!09vDB^  
administrative laws and regulations                 行政法规 ~i)O^CKq  
adverse impact                                 不利影响，负面影响 @d5G\1(%  
adverse opinion                                反对意见 79J@`  
advisory group                                  咨询组，顾问组 .f'iod-  
agency fee                                        代理费，代理费用 [.e Y xZ{=  
aggregate                                          总计，合计为…… Pw4j?pv2  
alternation of document and record                 变造文件和记录 9T*%CI  
alternative audit procedures                      替代审计程序，备选审计程序 F
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amend                                              修改，修订 5H_%inWM  
amortisation                                      摊销 Ln;jB&t  
analytical capacity                             分析能力 +cAN4  
analytical procedures                               分析性程序 {Kp<T  
annual financial statements                        年度会计报表，年度财务报表 4uip!@$K  
appendix                                          附录，附表 5 BKmp-m  
applicable                                         适用的 -
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applicable laws and regulations                 适用的法规 =l`xXma  
application systems                                  应用系统 K7&A^$`  
apply consistently                              一贯地执行，一贯地实施 [0GM!3YJ7  
appropriate                                       适当的，合适的； lu@#
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征用，挪用 <@CBc:j0  
appropriate authorization                          适当的授权 e=t?mDh#E  
appropriateness of audit evidence                    审计证据的适当性 7pNTCZ Y|  
approval                                    批准，核准 +N Rn>1]  
assertion                                    (会计报表上的)认定；确认 SM:SxhrGt  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 ZIAiVq2)  
asset                                                 资产，财产 \~xOdqF/  
asset restructuring                             资产重组 ?v2OoNQ   
assignment of duties                                 职责的划分 @URLFMFi  
assistant                                     助理，助理人员 OwGl&  
associated company                                 联属公司，联营公司 nLq7J:  
association                                        联合，结合；协会，社团 ~Z5?\a2Ld  
assumption                                       假设，假定 LX.1]T*m`  
at a given date                                         在某一特定时日 /p') u3  
attestation                                         鉴证，公证 t#|E.G:=  
attestation service                             鉴证服务 _t:cDXj  
audit adjustment                                审计调整 #)%N+Odnr  
audit areas                                        审计领域 )>,b>7  
audit conclusion                                审计结论 Y_`D5c:  
audit effectiveness                             审计效果 V"VWHAu*.w  
audit efficiency                                  审计效率 3nBbPP_  
audit engagement letter                      审计业务约定书 ~MY7Ic%  
audit evidence                                          审计证据 o}5:vi
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audit fee                                    审计费 a34'
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audit files                                          审计档案 $P]%Px!x  
audit findings                                     审计中发现的事项 =S@$"_&  
audit implementation stage                        审计实施阶段 ,TU!W|($  
audit mark                                        审计标识 |6B:tw/.  
audit materiality                                 审计重要性 ~nb%w?vv  
audit method                                     审计方法 c> K/f7  
audit objective                                         审计目标，审计目的 -mZo`  
audit of financial statements                      会计报表审计，财务报表审计 q9qmz[  
audit opinion                                     审计意见 R_*b<~[/  
audit period                                      被审计期间，被审计年度 bi!4I<E>k  
audit plan                                          审计计划 c%)uG _  
audit planning                                    编制审计计划，制定审计计划，审计计划 ;:*o P(9k  
audit planning stage                                  审计计划阶段 &RXd1>|c2  
audit procedure                                审计程序 ZP?k|sEH  
audit programme                               审计程序表，具体审计计划 UA,&0.7  
audit report                                       审计报告 5S7`gN.  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 ?w# >Cs(  
audit report with a qualified opinion                 有保留意见的审计报告 GT%V,OJ  
audit report with an adverse opinion                否定意见的审计报告 *NV`6?o@6  
audit report with dual dates                      双重日期审计报告 cFUYT$8>  
audit reporting stage                                 审计报告阶段 !5`}s9hsF_  
audit responsibility                                   审计责任 #`GW7(M  
audit results                                      审计结果 wRPBJ-C)  
audit risk                                          审计风险 Xkl^!,  
audit sampling                                          审计抽样 |f8by\Q86=  
audit sampling techniques                         审计抽样方法，审计抽样技术 |k&.1Nk
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audit strategies                                  审计策略 mkBQX  
audit summary                                         审计总结，审计小结 ^yK94U;<Gy  
audit team                                         审计小组 5?;'26iC  
audit test                                    审计测试 V-=$:J"J'\  
audit trail                                          审计轨迹 DHt 8 f  
audit work                                        审计工作 ? z=>n  
audit working paper                                 审计工作底稿 jT:
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audited financial statement                        审计会计报表，已审计财务报表 JIb<>X,  
Auditing Guidelines (the～)                      审计规范指南 pw>AQ  
auditing standards                             审计准则 ?%Y?z]L#  
audit-oriented working paper                          (审计)业务类工作底稿 ~n[LL)v  
authorisation                                     授权 GJO/']k  
authorisation of transaction                       交易的授权 3jS=  
availability                                         可获得性 MP}H 5  
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balance                                      余额；差额；平衡 h!K B%4V  
balance sheet                                    资产负债表 K+v 250J$-  
bank                                                 银行 ynOp7ZN$  
bank account                                    银行账户，银行户头 l7s=b4}c  
bank statement                                 银行对账单 izFu&syv)  
barter transaction                              易货交易，以物换物交易 R1Pnj
 
basis of audit                                    审计依据 tMAa$XrZj  
basis of preparation                                (会计报表的)编制基础 ~Y'e1w$`  
book of account                               账目，账簿 2jhVmK  
borrowing                                         借款，贷款，借债 MT6kJDyLu  
branch                                              分支，分支机构，分店 &V=54n=O?  
brought forward                                (账户余额等的)承上年，承上期，承上页 fykN\b  
budget                                              预算 keJec`q=X  
building                                      建筑物；大楼 Y~vTFOI  
business conditions                                  业务情况，经营情况 :W1,s53  
business licence                               (企业等的)营业执照 zl: u@!'  
business relation                                业务关系 LpmspIPvf  
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