[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 D H ^T x  
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审计词汇英汉对照 hzY[ G:  
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ability to continue as a going concern               持续经营能力 8[bkHf I  
acceptability                                     可接受性，可接受程度 g): ]'  
acceptable level of detection risk                     检查风险的可接受水平 (LJ@SeM;  
acceptance of engagement                       接受委托 0nW F  
accepting the engagement for the first time              首次接受委托 ,Vd7V}t  
access to asset                                         对资产的接触 n&-496H  
according to                                     根据，依据，依照 ,xths3.K  
account balance                                账户余额 Uh|>Skic4  
account for                                       对……进行会计处理，核算；解释 "DSPPE&[c  
accounting                                        会计，会计学 wH"kk4^  
accounting advisory serve                        会计咨询服务 
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accounting firm                                 会计师事务所 pKJK9@Ad  
accounting information                      会计信息，会计资料 X1A<$Am1  
accounting period                             会计期间 nhdTTap&9  
accounting policies                                   会计政策 :a3LS|W  
accounting professional bodies                 会计职业组织，会计职业团体 4p)e}W*  
accounting records                                   会计记录 $T }Tz7(  
accounting responsibility                           会计责任 S{p}ux[}=  
accounting service                             会计服务 {<w +3Va  
accounting standards                                会计准则 zuL7%qyv  
Accounting Standards for Business Enterprises       企业会计准则 > %*B`oqo  
accounting system                             会计系统 8 #oR/Nt  
accounting treatment                                会计处理 FA>1x*;c  
accuracy                                    准确性，精确性 . p^xS6e{  
additional audit procedures                      追加审计程序 3gfimD$_E  
addressee                                         收件人，收信人 8*!|8 BPj^  
Administration of State-owned Assets  (the～)     国有资产管理局 =^h~!ovj:  
administrative laws and regulations                 行政法规 \gccQig1CJ  
adverse impact                                 不利影响，负面影响 45}v^|Je\  
adverse opinion                                反对意见 lr('k`KO
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advisory group                                  咨询组，顾问组 H3  m8  
agency fee                                        代理费，代理费用 w@]jpH;WX  
aggregate                                          总计，合计为…… kI*UkM-  
alternation of document and record                 变造文件和记录 rhY_|bi4P  
alternative audit procedures                      替代审计程序，备选审计程序 oEzDMImJ5  
amend                                              修改，修订 IftxSaP  
amortisation                                      摊销 FMu!z  
analytical capacity                             分析能力 5M?mYNQR/H  
analytical procedures                               分析性程序 @R:#"  
annual financial statements                        年度会计报表，年度财务报表 +lp{#1q0  
appendix                                          附录，附表 EIX\O6*  
applicable                                         适用的 E`p 'L!z  
applicable laws and regulations                 适用的法规 p/|(,)'+jx  
application systems                                  应用系统 )&Z>@S^  
apply consistently                              一贯地执行，一贯地实施 DB
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appropriate                                       适当的，合适的； q#1X[A()  
征用，挪用 Q5E:|)G  
appropriate authorization                          适当的授权 p$!@I  
appropriateness of audit evidence                    审计证据的适当性 _J"mR]I+  
approval                                    批准，核准 n@B{vyy  
assertion                                    (会计报表上的)认定；确认 w@N{@tG  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 W7!.#b(hU  
asset                                                 资产，财产 b>q6:=((  
asset restructuring                             资产重组 yMIT(   
assignment of duties                                 职责的划分 t.3\/  
assistant                                     助理，助理人员 %{ ~>n"  
associated company                                 联属公司，联营公司 2uu[52H8d%  
association                                        联合，结合；协会，社团 kMe@+ysL  
assumption                                       假设，假定 SWoEt1w  
at a given date                                         在某一特定时日 d7i#w  #  
attestation                                         鉴证，公证 cS~!8`Fwy  
attestation service                             鉴证服务 5upShtC  
audit adjustment                                审计调整 ag]*DsBt  
audit areas                                        审计领域 DJ:38_F  
audit conclusion                                审计结论 _'*DT=H'U  
audit effectiveness                             审计效果 Ff/Ig]Lb  
audit efficiency                                  审计效率 Pe,;MP\2  
audit engagement letter                      审计业务约定书 PHkDb/HIx|  
audit evidence                                          审计证据 w
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audit fee                                    审计费 8xo;E=`   
audit files                                          审计档案 7jezw'\=~  
audit findings                                     审计中发现的事项 ??TdrTS  
audit implementation stage                        审计实施阶段 j:?N!*r=  
audit mark                                        审计标识 XqFu(Lm8=  
audit materiality                                 审计重要性 7&t~R}&|  
audit method                                     审计方法 j7sU0"7^  
audit objective                                         审计目标，审计目的 U(A4v0T  
audit of financial statements                      会计报表审计，财务报表审计 F^ TAd  
audit opinion                                     审计意见 ~|=rwDBZ8l  
audit period                                      被审计期间，被审计年度 tMG@K  
audit plan                                          审计计划 Rkr^Z?/GH  
audit planning                                    编制审计计划，制定审计计划，审计计划 1E^{B8cm  
audit planning stage                                  审计计划阶段 (6#M9XL  
audit procedure                                审计程序 nL\ZId  
audit programme                               审计程序表，具体审计计划 z\h,SX<U  
audit report                                       审计报告 zPE#[\O21B  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 fB[\("+  
audit report with a qualified opinion                 有保留意见的审计报告 4^MSX+zt  
audit report with an adverse opinion                否定意见的审计报告 0Q*-g}wXfS  
audit report with dual dates                      双重日期审计报告 p[;8  
audit reporting stage                                 审计报告阶段 R8{e&nPE  
audit responsibility                                   审计责任 [,\i[[<  
audit results                                      审计结果 9C1
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audit risk                                          审计风险 5)x6Q|-u  
audit sampling                                          审计抽样 YZ{jP?x  
audit sampling techniques                         审计抽样方法，审计抽样技术 p9w%kM?  
audit strategies                                  审计策略 %30T{n:  
audit summary                                         审计总结，审计小结 9g+UJ\u^  
audit team                                         审计小组
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audit test                                    审计测试 6o9sR)c ?  
audit trail                                          审计轨迹 +QQYPEx+  
audit work                                        审计工作 J2Y 3er  
audit working paper                                 审计工作底稿 /\TlO.B=  
audited financial statement                        审计会计报表，已审计财务报表 lSs^A@s  
Auditing Guidelines (the～)                      审计规范指南 \ j x0ZHR  
auditing standards                             审计准则 q'fPNQ

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audit-oriented working paper                          (审计)业务类工作底稿 |#:=\gugh  
authorisation                                     授权 mj,qQ=n;p  
authorisation of transaction                       交易的授权 sk\_[p  
availability                                         可获得性 cC'^T6  
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balance                                      余额；差额；平衡 @?j@yRe  
balance sheet                                    资产负债表 7rJ9 }/<I  
bank                                                 银行 0~:eSWz=  
bank account                                    银行账户，银行户头 A@\
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bank statement                                 银行对账单 u & AQl.u  
barter transaction                              易货交易，以物换物交易 s?~8O|Mu'  
basis of audit                                    审计依据 t{[gKV-b  
basis of preparation                                (会计报表的)编制基础 ^$8Vh=D  
book of account                               账目，账簿 1riBvBT  
borrowing                                         借款，贷款，借债 Y+OYoI  
branch                                              分支，分支机构，分店 n8 GF8a  
brought forward                                (账户余额等的)承上年，承上期，承上页 Sn+F V+D  
budget                                              预算 3a/[."W u  
building                                      建筑物；大楼 vx PDC~3;  
business conditions                                  业务情况，经营情况 %zRiLcAT  
business licence                               (企业等的)营业执照 X!2.IsIS8  
business relation                                业务关系 @yCW8]  
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