[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 WA:r 4V  
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审计词汇英汉对照 p7r/`_'|  
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ability to continue as a going concern               持续经营能力 O(D2F$VlL  
acceptability                                     可接受性，可接受程度 G\V*j$}!  
acceptable level of detection risk                     检查风险的可接受水平 ]bpgsW:Xu  
acceptance of engagement                       接受委托 B_b
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accepting the engagement for the first time              首次接受委托 H3ovF  
access to asset                                         对资产的接触 _)~VKA]""  
according to                                     根据，依据，依照 x)eoz2E1  
account balance                                账户余额 <l5m\A  
account for                                       对……进行会计处理，核算；解释 ~mi4V  
accounting                                        会计，会计学 _u~0t`f~  
accounting advisory serve                        会计咨询服务 <dr2 bz  
accounting firm                                 会计师事务所 qE]e+S?57a  
accounting information                      会计信息，会计资料 ijzwct#.  
accounting period                             会计期间 LGX+_"  
accounting policies                                   会计政策 OIj SH~a.  
accounting professional bodies                 会计职业组织，会计职业团体 G|8>Q3D  
accounting records                                   会计记录 -%^'x&e  
accounting responsibility                           会计责任 d~{$,"!-f  
accounting service                             会计服务 "h7Dye  
accounting standards                                会计准则 9tVV?Q@)  
Accounting Standards for Business Enterprises       企业会计准则 {s*2d P)  
accounting system                             会计系统 lmL$0{Yr  
accounting treatment                                会计处理 wEJzLFCn  
accuracy                                    准确性，精确性 b`^Q ':^A  
additional audit procedures                      追加审计程序 ZKpJc'h  
addressee                                         收件人，收信人 "dvo@n|  
Administration of State-owned Assets  (the～)     国有资产管理局 <1<xSr  
administrative laws and regulations                 行政法规 WjM7s]ZRv  
adverse impact                                 不利影响，负面影响 PB8g4-?p6  
adverse opinion                                反对意见 V{A`?Jl6{  
advisory group                                  咨询组，顾问组 fBv: TC%  
agency fee                                        代理费，代理费用 o; U!{G(X  
aggregate                                          总计，合计为…… _:p-\Oo.  
alternation of document and record                 变造文件和记录 n9`]}bnX  
alternative audit procedures                      替代审计程序，备选审计程序 DrC"M*$!  
amend                                              修改，修订 X ,^([$  
amortisation                                      摊销 gw[Eu>I  
analytical capacity                             分析能力 0(:SEiz6s  
analytical procedures                               分析性程序 %%>nM'4<  
annual financial statements                        年度会计报表，年度财务报表 |\G^:V[.  
appendix                                          附录，附表 cY kb3(  
applicable                                         适用的  Y#~A":A  
applicable laws and regulations                 适用的法规 e"NP]_vh,  
application systems                                  应用系统 '\xE56v)F  
apply consistently                              一贯地执行，一贯地实施 N@}h  
appropriate                                       适当的，合适的； z0SF2L H  
征用，挪用 PJe_qP  
appropriate authorization                          适当的授权 CS(2bj^6D  
appropriateness of audit evidence                    审计证据的适当性 <'SS IMr  
approval                                    批准，核准 *h3iAcM8  
assertion                                    (会计报表上的)认定；确认 bcpsjUiy#  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 6o(IL-0]c  
asset                                                 资产，财产 !U1 vW}H  
asset restructuring                             资产重组 nhjT2Sl  
assignment of duties                                 职责的划分 -57~7 <N  
assistant                                     助理，助理人员 1# z@D(  
associated company                                 联属公司，联营公司 @DY"~ccH  
association                                        联合，结合；协会，社团 k{N!}%*2  
assumption                                       假设，假定 2{vAs  
at a given date                                         在某一特定时日 `&OX|mL^w  
attestation                                         鉴证，公证 v~x4Y,m%  
attestation service                             鉴证服务 9!W$S[ABRB  
audit adjustment                                审计调整 c"Vp5lo0  
audit areas                                        审计领域 HK~SD:d  
audit conclusion                                审计结论 6l;2kztGp  
audit effectiveness                             审计效果 NlKVl~_ C  
audit efficiency                                  审计效率 C c:<F_UI  
audit engagement letter                      审计业务约定书 hd~#I< 8;2  
audit evidence                                          审计证据 N!3Tg564j  
audit fee                                    审计费 ; teM^zyI  
audit files                                          审计档案 GJrmK  
audit findings                                     审计中发现的事项 /w(g:e  
audit implementation stage                        审计实施阶段 liH#=C8l*%  
audit mark                                        审计标识 :-Jryi
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audit materiality                                 审计重要性 }l[e@6r F  
audit method                                     审计方法 M\{\WyeX  
audit objective                                         审计目标，审计目的 6uFw+Ya#  
audit of financial statements                      会计报表审计，财务报表审计 =&$z Nc4h  
audit opinion                                     审计意见 tO:JB&vO2  
audit period                                      被审计期间，被审计年度 |vl~B|",  
audit plan                                          审计计划 .'<K$:8@|  
audit planning                                    编制审计计划，制定审计计划，审计计划 Q!V:=d  
audit planning stage                                  审计计划阶段 *K;)~@n  
audit procedure                                审计程序 Rk3 bZvj3  
audit programme                               审计程序表，具体审计计划 sg2%BkTI  
audit report                                       审计报告 TEd5&Z  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 V@#oQi*  
audit report with a qualified opinion                 有保留意见的审计报告 _avf
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audit report with an adverse opinion                否定意见的审计报告 d8w3Oz54  
audit report with dual dates                      双重日期审计报告 SM4`Hys;p  
audit reporting stage                                 审计报告阶段 x "NQatdq  
audit responsibility                                   审计责任 3c3;8
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audit results                                      审计结果 d9;&Y?fp  
audit risk                                          审计风险 p8%qU>~+4  
audit sampling                                          审计抽样 Q'Osw"  
audit sampling techniques                         审计抽样方法，审计抽样技术 oYZ  4F  
audit strategies                                  审计策略 {>msE }L  
audit summary                                         审计总结，审计小结 L#byYB;E{  
audit team                                         审计小组 VYkh
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audit test                                    审计测试 <a @7's  
audit trail                                          审计轨迹 Z6i~Dy3  
audit work                                        审计工作 ,mp<<%{u  
audit working paper                                 审计工作底稿 )-Hs] D:  
audited financial statement                        审计会计报表，已审计财务报表 rVNx2  
Auditing Guidelines (the～)                      审计规范指南 fP|[4 ku
 
auditing standards                             审计准则 J~]@#=,v  
audit-oriented working paper                          (审计)业务类工作底稿 \\KjiT'  
authorisation                                     授权 D48e30  
authorisation of transaction                       交易的授权 4i)5=H  
availability                                         可获得性 %N<5ST>(  
B '%[ Y  
balance                                      余额；差额；平衡 P7XZ|Td4*
 
balance sheet                                    资产负债表 i`r`Fj}-S-  
bank                                                 银行 kP&I}R
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bank account                                    银行账户，银行户头 7UMZs7L$  
bank statement                                 银行对账单 TsK!36 cg  
barter transaction                              易货交易，以物换物交易 /)Cfm1$ic  
basis of audit                                    审计依据 EOrui:.B)  
basis of preparation                                (会计报表的)编制基础 _90D4kGU  
book of account                               账目，账簿 <7\j\`  
borrowing                                         借款，贷款，借债 w_Slg&S  
branch                                              分支，分支机构，分店 [StnKQ?"wz  
brought forward                                (账户余额等的)承上年，承上期，承上页 ZPG,o5`%  
budget                                              预算 .s*N1 U?h  
building                                      建筑物；大楼 ?o;ip  
business conditions                                  业务情况，经营情况 uv/\1N;V3  
business licence                               (企业等的)营业执照 M8X6!"B$Y  
business relation                                业务关系 U+x^! {[/  
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