[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 x"C93ft[  
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审计词汇英汉对照 ~_l:b  
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ability to continue as a going concern               持续经营能力 ~V$5m j  
acceptability                                     可接受性，可接受程度 ;ZqD60%\  
acceptable level of detection risk                     检查风险的可接受水平 i]^*J1
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acceptance of engagement                       接受委托 +IOK
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accepting the engagement for the first time              首次接受委托 qU x7S(a  
access to asset                                         对资产的接触 J\,e/{,X  
according to                                     根据，依据，依照 E/ed0'|m  
account balance                                账户余额 k9VQ6A  
account for                                       对……进行会计处理，核算；解释 @l6dJ  
accounting                                        会计，会计学 .D2ub/er  
accounting advisory serve                        会计咨询服务 px(1Ppb9  
accounting firm                                 会计师事务所 G3?a~n^b  
accounting information                      会计信息，会计资料 2Nt]Nj`  
accounting period                             会计期间 ?k7/`gU  
accounting policies                                   会计政策 HjF'~n  
accounting professional bodies                 会计职业组织，会计职业团体  ;;"c+  
accounting records                                   会计记录 AdN=y8T  
accounting responsibility                           会计责任 |sZ9/G7  
accounting service                             会计服务 D<L{Z[  
accounting standards                                会计准则 ^&w'`-ra  
Accounting Standards for Business Enterprises       企业会计准则 Rx"VscB6z  
accounting system                             会计系统 9787uj]Y}H  
accounting treatment                                会计处理 Hd@T8 D*A  
accuracy                                    准确性，精确性 8'_ ]gfF  
additional audit procedures                      追加审计程序 >,Swk3  
addressee                                         收件人，收信人 E6&uZr  
Administration of State-owned Assets  (the～)     国有资产管理局 qaSv]k.  
administrative laws and regulations                 行政法规 &WWO13\qd  
adverse impact                                 不利影响，负面影响 ah@GSu;7  
adverse opinion                                反对意见 >8HRnCyp/  
advisory group                                  咨询组，顾问组 b8-^wJH!  
agency fee                                        代理费，代理费用 $YO]IK$  
aggregate                                          总计，合计为…… =VI`CBQ/Um  
alternation of document and record                 变造文件和记录 V@s/]|rf,  
alternative audit procedures                      替代审计程序，备选审计程序 MS^hsUj}  
amend                                              修改，修订 PT*@#:MA  
amortisation                                      摊销 Z.Y8z#[xg  
analytical capacity                             分析能力 sVl:EVv  
analytical procedures                               分析性程序 JC?V].) y5  
annual financial statements                        年度会计报表，年度财务报表 WAXrA$:3J  
appendix                                          附录，附表 /SM#hwFxJ&  
applicable                                         适用的 Hn2Q1lF-ip  
applicable laws and regulations                 适用的法规 R8Ei:f}  
application systems                                  应用系统 E]Gq!fA&<  
apply consistently                              一贯地执行，一贯地实施 Vblf6qaBs  
appropriate                                       适当的，合适的； |P?B AWYeQ  
征用，挪用 a{YVz\?d}  
appropriate authorization                          适当的授权 -8J@r2\
 
appropriateness of audit evidence                    审计证据的适当性 \Hx#p`B%  
approval                                    批准，核准 u6&Ixi/s'  
assertion                                    (会计报表上的)认定；确认 YO4ppL~xe  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 sN/Xofh  
asset                                                 资产，财产 8i 'jkyInT  
asset restructuring                             资产重组 k 5\ zGsol  
assignment of duties                                 职责的划分 K?<Odw'k  
assistant                                     助理，助理人员 G!lykk]  
associated company                                 联属公司，联营公司 ;@\JscNJ|  
association                                        联合，结合；协会，社团 97 X60<  
assumption                                       假设，假定 dufHd  
at a given date                                         在某一特定时日 KD<`-b)7<  
attestation                                         鉴证，公证 7`n8 OR4  
attestation service                             鉴证服务 vb2O4%7tw  
audit adjustment                                审计调整 :<G+)hIK  
audit areas                                        审计领域 T{2//$T?  
audit conclusion                                审计结论 pNme jz:   
audit effectiveness                             审计效果 k 5<0M'  
audit efficiency                                  审计效率 Z19y5?uR  
audit engagement letter                      审计业务约定书 fH {$LjH(  
audit evidence                                          审计证据 \DdVMn  
audit fee                                    审计费  ]@ 0V  
audit files                                          审计档案 78A4n C  
audit findings                                     审计中发现的事项 6m<9^NT  
audit implementation stage                        审计实施阶段 KUV{]?'  
audit mark                                        审计标识 e"09b<69  
audit materiality                                 审计重要性 e/l?|+m 6  
audit method                                     审计方法 l@9:VhU(  
audit objective                                         审计目标，审计目的 h.%Qn vL  
audit of financial statements                      会计报表审计，财务报表审计 lw lW.C  
audit opinion                                     审计意见 oO,p.X%  
audit period                                      被审计期间，被审计年度 +n]Knfi  
audit plan                                          审计计划 rMx_ <tXX  
audit planning                                    编制审计计划，制定审计计划，审计计划 ov}{UP]a?  
audit planning stage                                  审计计划阶段 [_GR'x'0x  
audit procedure                                审计程序 5{=MUU=  
audit programme                               审计程序表，具体审计计划 ~ 0t'+.  
audit report                                       审计报告 ITOGD  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 D'=`O6pK  
audit report with a qualified opinion                 有保留意见的审计报告 T
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audit report with an adverse opinion                否定意见的审计报告 3Q6
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audit report with dual dates                      双重日期审计报告 xpo} YF'5  
audit reporting stage                                 审计报告阶段 2z l  
audit responsibility                                   审计责任 X*;p;N  
audit results                                      审计结果 Fsdn2{g8U  
audit risk                                          审计风险 v:ZD}Q_  
audit sampling                                          审计抽样 U4/$4.'
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audit sampling techniques                         审计抽样方法，审计抽样技术 p_N=V. w  
audit strategies                                  审计策略 TMs\#  
audit summary                                         审计总结，审计小结 }e6:&`a xD  
audit team                                         审计小组 pEP.^[  
audit test                                    审计测试 3<SC`6'?  
audit trail                                          审计轨迹 7m$/.\5  
audit work                                        审计工作 7tnzgtal  
audit working paper                                 审计工作底稿 'S ;vv]}Gs  
audited financial statement                        审计会计报表，已审计财务报表 ~nlY8B(  
Auditing Guidelines (the～)                      审计规范指南 A).AAr  
auditing standards                             审计准则 w/@%x
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audit-oriented working paper                          (审计)业务类工作底稿 YRXe j  
authorisation                                     授权 6<GWDO  
authorisation of transaction                       交易的授权 ;bbEd'  
availability                                         可获得性 a&PZ7!PZv  
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balance                                      余额；差额；平衡 L*38T\  
balance sheet                                    资产负债表 =ye}IpC*M  
bank                                                 银行 ]+S QS^4  
bank account                                    银行账户，银行户头 <;K/Yv'{r  
bank statement                                 银行对账单 W6>uLMUa  
barter transaction                              易货交易，以物换物交易 h Nw
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basis of audit                                    审计依据 &ICO{#v5  
basis of preparation                                (会计报表的)编制基础 yLX\pkAt4  
book of account                               账目，账簿 NoIdO/vy"  
borrowing                                         借款，贷款，借债 YEj U3^@  
branch                                              分支，分支机构，分店 }9dgm[C[b  
brought forward                                (账户余额等的)承上年，承上期，承上页 *l} 0x@  
budget                                              预算 4j { }{  
building                                      建筑物；大楼 &kE|~i:=,9  
business conditions                                  业务情况，经营情况 HBu>BSv:  
business licence                               (企业等的)营业执照 =+WFx3/  
business relation                                业务关系 r~t7Z+PXF  
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