[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 }yn0IWVa  
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审计词汇英汉对照 :M3 oUE{  
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ability to continue as a going concern               持续经营能力 ZUm?*.g\^  
acceptability                                     可接受性，可接受程度 /^SAC%PD  
acceptable level of detection risk                     检查风险的可接受水平 "ww|&-W9  
acceptance of engagement                       接受委托 `
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accepting the engagement for the first time              首次接受委托 1$/MrPT(b  
access to asset                                         对资产的接触 3g'S\G@  
according to                                     根据，依据，依照 z4%uN|V  
account balance                                账户余额 Rd \.:u  
account for                                       对……进行会计处理，核算；解释 %M F;`;1  
accounting                                        会计，会计学 zG }?  
accounting advisory serve                        会计咨询服务 tc;'oMUP  
accounting firm                                 会计师事务所 S^@S%Eg  
accounting information                      会计信息，会计资料 +j_;(Gw7  
accounting period                             会计期间 &F:IIo7  
accounting policies                                   会计政策 O|IG_RL]  
accounting professional bodies                 会计职业组织，会计职业团体 $,=6[T!z+e  
accounting records                                   会计记录 QfM zF  
accounting responsibility                           会计责任 ?lGG|9J\  
accounting service                             会计服务 (
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accounting standards                                会计准则 rEhX/(n#  
Accounting Standards for Business Enterprises       企业会计准则 }0#U;_;D  
accounting system                             会计系统 Y`7~Am/r;&  
accounting treatment                                会计处理 /-_=nf}w  
accuracy                                    准确性，精确性 E:sz$\Ht)  
additional audit procedures                      追加审计程序 J?@DGp+t  
addressee                                         收件人，收信人 -C-?`R  
Administration of State-owned Assets  (the～)     国有资产管理局 K5ZC:Ks  
administrative laws and regulations                 行政法规 ,u }XWV  
adverse impact                                 不利影响，负面影响 $n^MD_1!  
adverse opinion                                反对意见 omO S=d!o  
advisory group                                  咨询组，顾问组 ZRxZume<f  
agency fee                                        代理费，代理费用 :P,sxDlG)  
aggregate                                          总计，合计为…… uzmk6G v  
alternation of document and record                 变造文件和记录 El_wdbbT  
alternative audit procedures                      替代审计程序，备选审计程序 LZJA4?C  
amend                                              修改，修订 Q?ahr~qo  
amortisation                                      摊销 >z;[2n'  
analytical capacity                             分析能力 2]GdD*  
analytical procedures                               分析性程序 Wt)Drv{@ {  
annual financial statements                        年度会计报表，年度财务报表 0N[&3Ee8  
appendix                                          附录，附表 (Fq5I Gs  
applicable                                         适用的 x";w%  
applicable laws and regulations                 适用的法规 ?]fF3SJk  
application systems                                  应用系统 ]-oJ[5cQ0v  
apply consistently                              一贯地执行，一贯地实施 |b-9b&  
appropriate                                       适当的，合适的； #_lt~^6  
征用，挪用 :q8b;*:  
appropriate authorization                          适当的授权 )vmA^nU>  
appropriateness of audit evidence                    审计证据的适当性 j?y LDLj  
approval                                    批准，核准 :tIC~GG]_)  
assertion                                    (会计报表上的)认定；确认 /,! qFt  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 u p.Q>
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asset                                                 资产，财产 rg0
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asset restructuring                             资产重组 \!(  
assignment of duties                                 职责的划分 E$W{8?:{  
assistant                                     助理，助理人员 8^Hn"v  
associated company                                 联属公司，联营公司 >AoK/(yL.  
association                                        联合，结合；协会，社团 ;\
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assumption                                       假设，假定 4h@Z/G!T3
 
at a given date                                         在某一特定时日 .s#;s'>g  
attestation                                         鉴证，公证 ]| N3eu  
attestation service                             鉴证服务 q@b|F-  
audit adjustment                                审计调整 ?9l [y  
audit areas                                        审计领域 j1_@qns{  
audit conclusion                                审计结论 rl9.]~  
audit effectiveness                             审计效果 vN2u34  
audit efficiency                                  审计效率 ;a-$D]Db  
audit engagement letter                      审计业务约定书 V"p!Bf  
audit evidence                                          审计证据 u0P)7~%  
audit fee                                    审计费 pF ^#}L  
audit files                                          审计档案 /Q,{?';~  
audit findings                                     审计中发现的事项 uB!kM  
audit implementation stage                        审计实施阶段 USFDy  
audit mark                                        审计标识 8ElKD{.BU8  
audit materiality                                 审计重要性 TKk-;Y=N  
audit method                                     审计方法 K3\#E/Ox  
audit objective                                         审计目标，审计目的 Yvn\xph3  
audit of financial statements                      会计报表审计，财务报表审计 u:aW 8  
audit opinion                                     审计意见 LL|7rS|o  
audit period                                      被审计期间，被审计年度 ?Ma~^0  
audit plan                                          审计计划 \*,=S52  
audit planning                                    编制审计计划，制定审计计划，审计计划 n@ w^V   
audit planning stage                                  审计计划阶段 ix#epuN  
audit procedure                                审计程序 #gm)dRKm%  
audit programme                               审计程序表，具体审计计划 :4^\3~i1X  
audit report                                       审计报告 8/0Y v
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audit report with a disclaimer of opinion           拒绝表示意见审计报告 -P&6L\V  
audit report with a qualified opinion                 有保留意见的审计报告 A'G@uD@3  
audit report with an adverse opinion                否定意见的审计报告 o)OUWGjb/K  
audit report with dual dates                      双重日期审计报告 b;)~wU=  
audit reporting stage                                 审计报告阶段 =)hVn  
audit responsibility                                   审计责任 ]xguBh]  
audit results                                      审计结果 @ym/27cRE  
audit risk                                          审计风险 #Rg|BfV-  
audit sampling                                          审计抽样 w.&1%X(k  
audit sampling techniques                         审计抽样方法，审计抽样技术 FQ>`{%>  
audit strategies                                  审计策略 C7H/N<VAq  
audit summary                                         审计总结，审计小结 qF 9NQ;  
audit team                                         审计小组 /r12h|  
audit test                                    审计测试 wvrrMGU)a  
audit trail                                          审计轨迹 Y?ez9o:/#  
audit work                                        审计工作 |+`c3*PV  
audit working paper                                 审计工作底稿 W>q HFoKa  
audited financial statement                        审计会计报表，已审计财务报表 rQ=,y>-*  
Auditing Guidelines (the～)                      审计规范指南 ~G27;Npy  
auditing standards                             审计准则 CRbdAqofV  
audit-oriented working paper                          (审计)业务类工作底稿 cUDoN`fSl,  
authorisation                                     授权 Ela-,(Glk  
authorisation of transaction                       交易的授权 ~4?9a(>3  
availability                                         可获得性 z<.?x%4O  
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balance                                      余额；差额；平衡 u*qV[y5Bl  
balance sheet                                    资产负债表 0oEOre3^%  
bank                                                 银行 ~tOAT;g}q  
bank account                                    银行账户，银行户头 "*,XL uv>  
bank statement                                 银行对账单 %F kMv  
barter transaction                              易货交易，以物换物交易 WcC?8X2  
basis of audit                                    审计依据 J[^}u_z  
basis of preparation                                (会计报表的)编制基础 o!4!"O'E  
book of account                               账目，账簿 8u!
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borrowing                                         借款，贷款，借债 M)sZ
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branch                                              分支，分支机构，分店 #z1H8CFL"  
brought forward                                (账户余额等的)承上年，承上期，承上页 V'w@rc\XN  
budget                                              预算 kh%{C]".1  
building                                      建筑物；大楼 !~Q2|r  
business conditions                                  业务情况，经营情况 !Ci~!)$z6  
business licence                               (企业等的)营业执照 yjJ5P`j]  
business relation                                业务关系 g#]wLm#
 
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