[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 B8P%4@T  
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审计词汇英汉对照 ;lK2]  
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ability to continue as a going concern               持续经营能力 Ig6s'^
  
acceptability                                     可接受性，可接受程度 BY 1~\M  
acceptable level of detection risk                     检查风险的可接受水平 'N}Wo}1 r  
acceptance of engagement                       接受委托 3$RII-}>  
accepting the engagement for the first time              首次接受委托 AUN Tc3  
access to asset                                         对资产的接触 Jv7M[SJ#x  
according to                                     根据，依据，依照 <fyv^e  
account balance                                账户余额 =N3~2=g~A  
account for                                       对……进行会计处理，核算；解释 6)?TWr'Ke  
accounting                                        会计，会计学 q2SkkY$_]y  
accounting advisory serve                        会计咨询服务 5 Fd]3  
accounting firm                                 会计师事务所 Mc\lzq8\ 1  
accounting information                      会计信息，会计资料 0m@S+$v  
accounting period                             会计期间 XM)|v|  
accounting policies                                   会计政策 0!?f9kJq  
accounting professional bodies                 会计职业组织，会计职业团体 p3Gj=G  
accounting records                                   会计记录 A,iXiDb3pK  
accounting responsibility                           会计责任 6Z'zB&hM}  
accounting service                             会计服务 hgh1G7A&  
accounting standards                                会计准则 k20H|@g2  
Accounting Standards for Business Enterprises       企业会计准则 pjoI};  
accounting system                             会计系统 wbpxJtJB  
accounting treatment                                会计处理 sS0psw1  
accuracy                                    准确性，精确性 |l~ADEg  
additional audit procedures                      追加审计程序 |W::\yu6  
addressee                                         收件人，收信人 T xN5K`q  
Administration of State-owned Assets  (the～)     国有资产管理局 Xau.4&\d  
administrative laws and regulations                 行政法规 :3G9YjzC}  
adverse impact                                 不利影响，负面影响 -ss2X  
adverse opinion                                反对意见 E+>;tLw3j  
advisory group                                  咨询组，顾问组 B 51LZP  
agency fee                                        代理费，代理费用 _}\&;  
aggregate                                          总计，合计为…… ^X?[zc GE  
alternation of document and record                 变造文件和记录 5<S1,u5  
alternative audit procedures                      替代审计程序，备选审计程序 }cf-r>WaR  
amend                                              修改，修订 Pgo5&SQb  
amortisation                                      摊销 kBT cND|  
analytical capacity                             分析能力 1DBzD%@Oz  
analytical procedures                               分析性程序 <^&'r5H  
annual financial statements                        年度会计报表，年度财务报表 1"e=Zqn$)  
appendix                                          附录，附表 >B9rr0d0  
applicable                                         适用的 "C.$qk]  
applicable laws and regulations                 适用的法规 S
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application systems                                  应用系统 j^k{~]+_^]  
apply consistently                              一贯地执行，一贯地实施 X(1.Hjh  
appropriate                                       适当的，合适的； SrKF\h%/+  
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appropriate authorization                          适当的授权 ,CdI.kV>o2  
appropriateness of audit evidence                    审计证据的适当性 6v1j*'  
approval                                    批准，核准 ~q9RZ#g13J  
assertion                                    (会计报表上的)认定；确认 *R:nB)(6<  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 $X{& KLM[  
asset                                                 资产，财产 9#agI|d
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asset restructuring                             资产重组 <9Chkb|B  
assignment of duties                                 职责的划分 v:+se6HY?p  
assistant                                     助理，助理人员 n1LS*- @  
associated company                                 联属公司，联营公司 $~j]/ U  
association                                        联合，结合；协会，社团 %1lLUgf3G/  
assumption                                       假设，假定 o 1b#q/  
at a given date                                         在某一特定时日 E^qKkl  
attestation                                         鉴证，公证 hIw*dob  
attestation service                             鉴证服务 6-^+btl)#  
audit adjustment                                审计调整 *zx;81X=  
audit areas                                        审计领域 i44`$ps  
audit conclusion                                审计结论 ^=@%@mR/[C  
audit effectiveness                             审计效果 9DT}sCLz:B  
audit efficiency                                  审计效率 I7TMv.  
audit engagement letter                      审计业务约定书 Rbl(oj#  
audit evidence                                          审计证据 9*x9sfCv9  
audit fee                                    审计费 1k7E[G~G|  
audit files                                          审计档案 \ pq]q  
audit findings                                     审计中发现的事项 i7p3GBXh[  
audit implementation stage                        审计实施阶段 f"-?%I*'  
audit mark                                        审计标识 Di L@NU!$q  
audit materiality                                 审计重要性 |Gs
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audit method                                     审计方法 `aUA_"f  
audit objective                                         审计目标，审计目的 abF_i#  
audit of financial statements                      会计报表审计，财务报表审计 qv<VKJTi6]  
audit opinion                                     审计意见 ZE1#{u~[y  
audit period                                      被审计期间，被审计年度
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audit plan                                          审计计划 )PwDP  
audit planning                                    编制审计计划，制定审计计划，审计计划 1wq6E  
audit planning stage                                  审计计划阶段 [m4<j  
audit procedure                                审计程序 CR_A{(  
audit programme                               审计程序表，具体审计计划 c2y5[L7?  
audit report                                       审计报告 e]5QqM7  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 r"4:aKF>  
audit report with a qualified opinion                 有保留意见的审计报告 y
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audit report with an adverse opinion                否定意见的审计报告 :jhJpm1Xq  
audit report with dual dates                      双重日期审计报告 }X`K3sk2/z  
audit reporting stage                                 审计报告阶段 7+z%O3k'I  
audit responsibility                                   审计责任 p'R}z|d)  
audit results                                      审计结果 m/{rm
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audit risk                                          审计风险 |5W u0
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audit sampling                                          审计抽样 ZA# jw 8F  
audit sampling techniques                         审计抽样方法，审计抽样技术 SA qX[c  
audit strategies                                  审计策略 N_T;&wibO  
audit summary                                         审计总结，审计小结 _LS=O@s^  
audit team                                         审计小组 Kg%_e9nj#  
audit test                                    审计测试 ,,6e }o6  
audit trail                                          审计轨迹 <?I~ +  
audit work                                        审计工作 +Oxl1fDf  
audit working paper                                 审计工作底稿 Y`_6Ny="  
audited financial statement                        审计会计报表，已审计财务报表 a([cuh.  
Auditing Guidelines (the～)                      审计规范指南 h qxe  
auditing standards                             审计准则 \:Nbl<9(9  
audit-oriented working paper                          (审计)业务类工作底稿 .|rpj&>g  
authorisation                                     授权 NTn-4iJy  
authorisation of transaction                       交易的授权 .qHgQ_%  
availability                                         可获得性 HID;~Ne  
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balance                                      余额；差额；平衡 3cs'Oz<w  
balance sheet                                    资产负债表 +DU}f;O8v  
bank                                                 银行 tn}9(Oa)  
bank account                                    银行账户，银行户头 .-o$IQsS  
bank statement                                 银行对账单 Bt.WRRpAB  
barter transaction                              易货交易，以物换物交易 .<tb*6rX>  
basis of audit                                    审计依据 (l$bA_F\  
basis of preparation                                (会计报表的)编制基础
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book of account                               账目，账簿 a|OX
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borrowing                                         借款，贷款，借债 PsTwJLY   
branch                                              分支，分支机构，分店 p( z.[  
brought forward                                (账户余额等的)承上年，承上期，承上页 0uj3kr?cv  
budget                                              预算 >`t |a  
building                                      建筑物；大楼 UGAP$_j ]P  
business conditions                                  业务情况，经营情况 |{Oe&j3|  
business licence                               (企业等的)营业执照 B>JRta ;hj  
business relation                                业务关系 AJj6@hi2P  
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