[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 <:n!qQS6  
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审计词汇英汉对照 Daw;6f:  
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ability to continue as a going concern               持续经营能力 j`D% Wx_  
acceptability                                     可接受性，可接受程度 bQvh Ba?  
acceptable level of detection risk                     检查风险的可接受水平 Q)IL
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acceptance of engagement                       接受委托 hZ[(Ik]*Zd  
accepting the engagement for the first time              首次接受委托 f?qp*  
access to asset                                         对资产的接触 ? PI2X.6  
according to                                     根据，依据，依照 FwjmC%iY  
account balance                                账户余额 n9%&HDl4  
account for                                       对……进行会计处理，核算；解释 > u!# 4  
accounting                                        会计，会计学 rjo1  
accounting advisory serve                        会计咨询服务 ?mA%`*=q  
accounting firm                                 会计师事务所 {f (RYj  
accounting information                      会计信息，会计资料 Y'{F^VxA/  
accounting period                             会计期间 +%~/~1  
accounting policies                                   会计政策 ]aMeMhe-  
accounting professional bodies                 会计职业组织，会计职业团体 lEYAq'=  
accounting records                                   会计记录 W{is2s  
accounting responsibility                           会计责任 zR!p- 7_w  
accounting service                             会计服务 4lF(..Ix  
accounting standards                                会计准则 4Zn"K}q  
Accounting Standards for Business Enterprises       企业会计准则 mm:g9j  
accounting system                             会计系统 tRCz[M&  
accounting treatment                                会计处理 }0oVIr  
accuracy                                    准确性，精确性 c+:XaDS-  
additional audit procedures                      追加审计程序 @2;/-,4O  
addressee                                         收件人，收信人 ,\RZ+kC>~  
Administration of State-owned Assets  (the～)     国有资产管理局 ]zATdfa  
administrative laws and regulations                 行政法规 \Q!
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adverse impact                                 不利影响，负面影响 k0v&U@+-J  
adverse opinion                                反对意见 +B&,$ceyaJ  
advisory group                                  咨询组，顾问组 s
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agency fee                                        代理费，代理费用 A-&XgOL  
aggregate                                          总计，合计为…… wj{[g^y%  
alternation of document and record                 变造文件和记录 | zy O;  
alternative audit procedures                      替代审计程序，备选审计程序 rizWaw5E!8  
amend                                              修改，修订 3JFX~"rV9I  
amortisation                                      摊销 >X_5o^s2s  
analytical capacity                             分析能力 XQPlhpcv  
analytical procedures                               分析性程序 VsQ~Y,7  
annual financial statements                        年度会计报表，年度财务报表 NZL$#bRB  
appendix                                          附录，附表 ,<t)aZL,A;  
applicable                                         适用的 @~CXnc0  
applicable laws and regulations                 适用的法规 V^%P}RFMc  
application systems                                  应用系统 !zQbF&>  
apply consistently                              一贯地执行，一贯地实施 fZgEJsr  
appropriate                                       适当的，合适的； KL\hV .6  
征用，挪用 :[J'B4>9  
appropriate authorization                          适当的授权 j[${h,p?  
appropriateness of audit evidence                    审计证据的适当性 w(oi6kg  
approval                                    批准，核准 z=6zc-$y 9  
assertion                                    (会计报表上的)认定；确认 E0)43  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 EdTR]}8  
asset                                                 资产，财产 x(+H1D\W  
asset restructuring                             资产重组 REGk2t.L  
assignment of duties                                 职责的划分 z(n Ba]^[F  
assistant                                     助理，助理人员 uZml.#@4  
associated company                                 联属公司，联营公司 Y[rRz6.*(  
association                                        联合，结合；协会，社团 e X{#FgFc  
assumption                                       假设，假定 eXAJ%^iD  
at a given date                                         在某一特定时日 6hiWgbE  
attestation                                         鉴证，公证 *6aIDFNl  
attestation service                             鉴证服务 eL_Il.:  
audit adjustment                                审计调整 tUk)S  
audit areas                                        审计领域 IAi|4,y_L  
audit conclusion                                审计结论 BMO&(g  
audit effectiveness                             审计效果 ;-^8lWt  
audit efficiency                                  审计效率 2C AR2V|  
audit engagement letter                      审计业务约定书 ugzrG0=lx  
audit evidence                                          审计证据 tF:AqR:(~  
audit fee                                    审计费 FWW*f _L  
audit files                                          审计档案 a];1)zVA6  
audit findings                                     审计中发现的事项
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audit implementation stage                        审计实施阶段 -<l2 $&KS  
audit mark                                        审计标识 uQYenCNXS  
audit materiality                                 审计重要性 !LJ4 S  
audit method                                     审计方法 @y2cC6+'t  
audit objective                                         审计目标，审计目的 fb8)jd'~}O  
audit of financial statements                      会计报表审计，财务报表审计 X?.tj Z,  
audit opinion                                     审计意见 dC>(UDC  
audit period                                      被审计期间，被审计年度 :[&QoEZW  
audit plan                                          审计计划 3}lIY7O  
audit planning                                    编制审计计划，制定审计计划，审计计划 8osP$"/o  
audit planning stage                                  审计计划阶段 OCELG~  
audit procedure                                审计程序 j@R"AP}  
audit programme                               审计程序表，具体审计计划 30W.ks5(  
audit report                                       审计报告 <DN7  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 3<>DDY2bl  
audit report with a qualified opinion                 有保留意见的审计报告 6[,7g&C  
audit report with an adverse opinion                否定意见的审计报告 cAq5vAqmg  
audit report with dual dates                      双重日期审计报告 7U!-_)n{  
audit reporting stage                                 审计报告阶段 X<Ag['r  
audit responsibility                                   审计责任 w!jY(WKU  
audit results                                      审计结果 Pq,iR J  
audit risk                                          审计风险 `R*SHy! _  
audit sampling                                          审计抽样 .=zBUvy  
audit sampling techniques                         审计抽样方法，审计抽样技术 >P ~j@Lv  
audit strategies                                  审计策略 `<-/e%8  
audit summary                                         审计总结，审计小结 u\(>a  
audit team                                         审计小组 / 5/mx  
audit test                                    审计测试 {f\ {{JJ]  
audit trail                                          审计轨迹 7c!#e=W@B  
audit work                                        审计工作 ioUO0  
audit working paper                                 审计工作底稿 =E62N7_`=  
audited financial statement                        审计会计报表，已审计财务报表 %-[*G;c'w  
Auditing Guidelines (the～)                      审计规范指南 O1!YHo  
auditing standards                             审计准则 |G/U%?`  
audit-oriented working paper                          (审计)业务类工作底稿 =
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authorisation                                     授权 Y+h ?HS  
authorisation of transaction                       交易的授权 &g~NkJc0c  
availability                                         可获得性 KQ^|prN?y  
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balance                                      余额；差额；平衡 < }G/x*N  
balance sheet                                    资产负债表 yL
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bank                                                 银行 g> m)XY  
bank account                                    银行账户，银行户头 X\kWJQ:  
bank statement                                 银行对账单 A b+qLh&?  
barter transaction                              易货交易，以物换物交易 ]X> I(p@  
basis of audit                                    审计依据 |I;]fH,+  
basis of preparation                                (会计报表的)编制基础 r>gf&/Pl  
book of account                               账目，账簿 PZVH=dagq  
borrowing                                         借款，贷款，借债 MDBqIL]Hc  
branch                                              分支，分支机构，分店 OC)=KV@KE  
brought forward                                (账户余额等的)承上年，承上期，承上页 DOOF--ua  
budget                                              预算 ?6UjD5NkX  
building                                      建筑物；大楼 h.wffk,  
business conditions                                  业务情况，经营情况 UOyM=#ipY  
business licence                               (企业等的)营业执照 w'9!%mr  
business relation                                业务关系 0\Tp/Ph  
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