[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 /Q2HN(Y  
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审计词汇英汉对照 %+oV-o\ #A  
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ability to continue as a going concern               持续经营能力 !X\aZ{}Q  
acceptability                                     可接受性，可接受程度 yL_\&v  
acceptable level of detection risk                     检查风险的可接受水平 h*V~.H  
acceptance of engagement                       接受委托 &#;lmYyaui  
accepting the engagement for the first time              首次接受委托 x$) E^|A+  
access to asset                                         对资产的接触 ]RxWypA`  
according to                                     根据，依据，依照 U
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account balance                                账户余额 T~~K~a \8  
account for                                       对……进行会计处理，核算；解释 TTJj=KPA  
accounting                                        会计，会计学 XnB-1{a1  
accounting advisory serve                        会计咨询服务 w"Y'I$  
accounting firm                                 会计师事务所 iCy$ rC  
accounting information                      会计信息，会计资料 %=)%$n3=-M  
accounting period                             会计期间 ,p V3O`z  
accounting policies                                   会计政策 =D Tbz3<  
accounting professional bodies                 会计职业组织，会计职业团体 u@T,8  
accounting records                                   会计记录 zKQXmyO  
accounting responsibility                           会计责任 7Mb-v}  
accounting service                             会计服务 w|:
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accounting standards                                会计准则 LZ8xh  
Accounting Standards for Business Enterprises       企业会计准则 $AHdjQ[;6-  
accounting system                             会计系统 }tbZ[:T{K  
accounting treatment                                会计处理 KMXd  
accuracy                                    准确性，精确性 .[o`TlG%  
additional audit procedures                      追加审计程序 slYC\"$  
addressee                                         收件人，收信人 ztC>*SX  
Administration of State-owned Assets  (the～)     国有资产管理局 pE6r7  
administrative laws and regulations                 行政法规 9`Xr7gmQf  
adverse impact                                 不利影响，负面影响 `.F3&pA  
adverse opinion                                反对意见 gp4@6HuUd  
advisory group                                  咨询组，顾问组 }LryRcrD-n  
agency fee                                        代理费，代理费用 6*s:I&  
aggregate                                          总计，合计为…… V82hk0*j  
alternation of document and record                 变造文件和记录 5>>JQ2'W  
alternative audit procedures                      替代审计程序，备选审计程序 Asli<L(?`  
amend                                              修改，修订
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amortisation                                      摊销 Q+dLWFI  
analytical capacity                             分析能力 <+: PTG/('  
analytical procedures                               分析性程序 4S*dNYc  
annual financial statements                        年度会计报表，年度财务报表 i'z(`"  
appendix                                          附录，附表 $spk.j  
applicable                                         适用的 ft?c&h;At  
applicable laws and regulations                 适用的法规
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application systems                                  应用系统 gaR~K  
apply consistently                              一贯地执行，一贯地实施 _*n 4W^8  
appropriate                                       适当的，合适的； :_pn|  
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appropriate authorization                          适当的授权 Ie/dMB=t  
appropriateness of audit evidence                    审计证据的适当性 Wo~;h(6  
approval                                    批准，核准 ?L6pB]l8b  
assertion                                    (会计报表上的)认定；确认 H
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assessed level of control risk                           对控制风险的评估，控制风险的评估水平 !"dAwG?S  
asset                                                 资产，财产 "e
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asset restructuring                             资产重组 >~})O&t  
assignment of duties                                 职责的划分 &e99P{\D  
assistant                                     助理，助理人员 kNoS% ?1,  
associated company                                 联属公司，联营公司 yE|hA2G?0  
association                                        联合，结合；协会，社团 s/Q8(sF5  
assumption                                       假设，假定 {=9"WN
 
at a given date                                         在某一特定时日 [I=1   
attestation                                         鉴证，公证 #O!gjZ,  
attestation service                             鉴证服务 !_
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audit adjustment                                审计调整 QFIYnxY9  
audit areas                                        审计领域 Uwg*kJ3 H  
audit conclusion                                审计结论 B[fbPrM  
audit effectiveness                             审计效果 f}7/U Gd  
audit efficiency                                  审计效率 SEIJ+u9XsA  
audit engagement letter                      审计业务约定书 R,m|+[sl  
audit evidence                                          审计证据 iIc/%< ;  
audit fee                                    审计费 FMz>p1s|dK  
audit files                                          审计档案 uuYeXI;  
audit findings                                     审计中发现的事项 Z=s.`?Z  
audit implementation stage                        审计实施阶段 :Q"p!,X=-  
audit mark                                        审计标识 >`I%^+z  
audit materiality                                 审计重要性 b ; U  
audit method                                     审计方法 YFeL#)5y  
audit objective                                         审计目标，审计目的 &)!4rABn  
audit of financial statements                      会计报表审计，财务报表审计 v>sjS3  
audit opinion                                     审计意见 W('V2Z-q  
audit period                                      被审计期间，被审计年度 "]
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audit plan                                          审计计划 !G;|~|fMV  
audit planning                                    编制审计计划，制定审计计划，审计计划 5QZ}KNJ|t~  
audit planning stage                                  审计计划阶段 \%QA)T%  
audit procedure                                审计程序 ?%Gzd(YEY  
audit programme                               审计程序表，具体审计计划 C&;m56  
audit report                                       审计报告 R[}fr36>/  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 8p PQ   
audit report with a qualified opinion                 有保留意见的审计报告 nT=XWM  
audit report with an adverse opinion                否定意见的审计报告 $j/#IzD1D  
audit report with dual dates                      双重日期审计报告 ]BfJ~+ N  
audit reporting stage                                 审计报告阶段 8JU{]Z!G<;  
audit responsibility                                   审计责任 a2B9 .;F  
audit results                                      审计结果 |J:m{  
audit risk                                          审计风险 x57O.WdN  
audit sampling                                          审计抽样 K k|mV&3J  
audit sampling techniques                         审计抽样方法，审计抽样技术 `IJTO_  
audit strategies                                  审计策略 {}"a_L&[;  
audit summary                                         审计总结，审计小结 DtkOb,wY  
audit team                                         审计小组 m3=Cg$n  
audit test                                    审计测试 Ys8D|
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audit trail                                          审计轨迹 -lb%X3`  
audit work                                        审计工作
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audit working paper                                 审计工作底稿 dY`P  
audited financial statement                        审计会计报表，已审计财务报表 JdX!#\O  
Auditing Guidelines (the～)                      审计规范指南 \6;b.&%w2  
auditing standards                             审计准则 .7> g8  
audit-oriented working paper                          (审计)业务类工作底稿 9(hI%idq  
authorisation                                     授权 *.!5327  
authorisation of transaction                       交易的授权 vGchKN~_  
availability                                         可获得性 /~pB_l  
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balance                                      余额；差额；平衡 n7hjYNJ  
balance sheet                                    资产负债表 :Jo[bm  
bank                                                 银行 .J \i!  
bank account                                    银行账户，银行户头 ]*<!|;q  
bank statement                                 银行对账单 zin'&G>l  
barter transaction                              易货交易，以物换物交易 aEdc8
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basis of audit                                    审计依据 U3t)yr h  
basis of preparation                                (会计报表的)编制基础 <%S[6*6U  
book of account                               账目，账簿 \!wo<U
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borrowing                                         借款，贷款，借债 R*VEeLx  
branch                                              分支，分支机构，分店 @*iT%p_L  
brought forward                                (账户余额等的)承上年，承上期，承上页 CIA KXYM  
budget                                              预算 lVgin54Q  
building                                      建筑物；大楼 1l\.>H\E  
business conditions                                  业务情况，经营情况 q0(-"}2l  
business licence                               (企业等的)营业执照 tD> qHR  
business relation                                业务关系 -+kTw06_C  
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