[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 m;"i4!  
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ability to continue as a going concern               持续经营能力 KvrcO#-sL  
acceptability                                     可接受性，可接受程度 s*U~Q=Z  
acceptable level of detection risk                     检查风险的可接受水平 szy^kj^2  
acceptance of engagement                       接受委托 6mi:%)"
 
accepting the engagement for the first time              首次接受委托 $`&uu  
access to asset                                         对资产的接触 C
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according to                                     根据，依据，依照 YQI&8~z  
account balance                                账户余额 +EWfsKz  
account for                                       对……进行会计处理，核算；解释 pU|SUM  
accounting                                        会计，会计学 !?7c2QRN  
accounting advisory serve                        会计咨询服务 _lE0_X|d  
accounting firm                                 会计师事务所 J c~{ E  
accounting information                      会计信息，会计资料 .D`""up|{  
accounting period                             会计期间 62 biOea  
accounting policies                                   会计政策 pv2u.qg5z  
accounting professional bodies                 会计职业组织，会计职业团体 P7Ws$7x  
accounting records                                   会计记录 ^sNj[%I R  
accounting responsibility                           会计责任 zl W5$cC[  
accounting service                             会计服务 y0R5YCq\":  
accounting standards                                会计准则 : _>/Yd7-&  
Accounting Standards for Business Enterprises       企业会计准则 Y!6,ty'  
accounting system                             会计系统 9(>l trA  
accounting treatment                                会计处理 ;@$B{/Q  
accuracy                                    准确性，精确性 P%6-W5<  
additional audit procedures                      追加审计程序 P2S$Dk_<\X  
addressee                                         收件人，收信人 JZ5NQ)sX  
Administration of State-owned Assets  (the～)     国有资产管理局 xJ|3}o:,  
administrative laws and regulations                 行政法规 W7a 
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adverse impact                                 不利影响，负面影响 $~V,.RD  
adverse opinion                                反对意见 s4RqMO5eI  
advisory group                                  咨询组，顾问组 S;vE%  
agency fee                                        代理费，代理费用 ly<1]jK  
aggregate                                          总计，合计为…… u*ZRU 4U  
alternation of document and record                 变造文件和记录 "]dNN{Wka  
alternative audit procedures                      替代审计程序，备选审计程序 XujVOf  
amend                                              修改，修订 =?} t7}#  
amortisation                                      摊销 l0m\2Ttf  
analytical capacity                             分析能力 Z2]ySyt]  
analytical procedures                               分析性程序 4&Uq\,nx  
annual financial statements                        年度会计报表，年度财务报表 z@nJ-*'U8  
appendix                                          附录，附表 4wZ{Z 2w  
applicable                                         适用的 D|u! KH  
applicable laws and regulations                 适用的法规 .cTK\  
application systems                                  应用系统 e>Vr#a4  
apply consistently                              一贯地执行，一贯地实施 U`D.cEMfH  
appropriate                                       适当的，合适的； 7[wHNJ7)r  
征用，挪用 >4A~?=  
appropriate authorization                          适当的授权 KrhAObK  
appropriateness of audit evidence                    审计证据的适当性 0k?ph$  
approval                                    批准，核准 idLysxN  
assertion                                    (会计报表上的)认定；确认 X`dd"8%  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 f3>8ZB4  
asset                                                 资产，财产 w !N;Y0  
asset restructuring                             资产重组 MX%D%}N  
assignment of duties                                 职责的划分 ^<8 c`k )e  
assistant                                     助理，助理人员 Y!VYD_'P  
associated company                                 联属公司，联营公司 qV%t[>  
association                                        联合，结合；协会，社团 g7*ii X  
assumption                                       假设，假定 km;M!}D  
at a given date                                         在某一特定时日 Zc"Vf]:  
attestation                                         鉴证，公证 7a@%^G @!  
attestation service                             鉴证服务 tdTD!'  
audit adjustment                                审计调整 8KioL{h  
audit areas                                        审计领域  fI2/v<[  
audit conclusion                                审计结论 5} 9}4e  
audit effectiveness                             审计效果 E$-u:Z<-  
audit efficiency                                  审计效率 h)EH
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audit engagement letter                      审计业务约定书 ,"PKGd]^  
audit evidence                                          审计证据 (~~ *PT-  
audit fee                                    审计费 _`>F>aP  
audit files                                          审计档案 ?j^[7  
audit findings                                     审计中发现的事项 ; - D1n  
audit implementation stage                        审计实施阶段 +?[,y  
audit mark                                        审计标识 P=:mn>  
audit materiality                                 审计重要性 B5>1T[T'-  
audit method                                     审计方法 6~KtT{MYQ  
audit objective                                         审计目标，审计目的 B
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audit of financial statements                      会计报表审计，财务报表审计 3"O)"/"Q.  
audit opinion                                     审计意见 sp4J%2b  
audit period                                      被审计期间，被审计年度 xkIRI1*!  
audit plan                                          审计计划 I$K?,   
audit planning                                    编制审计计划，制定审计计划，审计计划 FE+Y#  
audit planning stage                                  审计计划阶段 ;\@co5.=  
audit procedure                                审计程序 $MF U9<O  
audit programme                               审计程序表，具体审计计划 o2 =UUD&  
audit report                                       审计报告 ~429sT(  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 d,fX3  
audit report with a qualified opinion                 有保留意见的审计报告 wN[mU  
audit report with an adverse opinion                否定意见的审计报告 >E;-asD  
audit report with dual dates                      双重日期审计报告 z~TG~_s  
audit reporting stage                                 审计报告阶段 {*V CR  
audit responsibility                                   审计责任 bkQEfx.  
audit results                                      审计结果 b[Z5:[@\#  
audit risk                                          审计风险 &Q>)3]|p  
audit sampling                                          审计抽样 X<\y%2B|l  
audit sampling techniques                         审计抽样方法，审计抽样技术 B+G,v:)R6z  
audit strategies                                  审计策略 0f.rjd  
audit summary                                         审计总结，审计小结 *u$MqN  
audit team                                         审计小组 I#0WN  
audit test                                    审计测试 N;cEf7+f  
audit trail                                          审计轨迹 H6ff b)&  
audit work                                        审计工作 G3{t{XkV  
audit working paper                                 审计工作底稿 SST1vzm!  
audited financial statement                        审计会计报表，已审计财务报表 KX e/i~A
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Auditing Guidelines (the～)                      审计规范指南 jseyT#2  
auditing standards                             审计准则 2BLcun  
audit-oriented working paper                          (审计)业务类工作底稿 GE`:bC
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authorisation                                     授权 6fvzTd},  
authorisation of transaction                       交易的授权 t?NB#/#%x  
availability                                         可获得性 _qg)^M6  
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balance                                      余额；差额；平衡 $dAQ'\f7  
balance sheet                                    资产负债表 t.sbfLu  
bank                                                 银行 2c>eMfa  
bank account                                    银行账户，银行户头 |oq27*ix~m  
bank statement                                 银行对账单 Qe=,EXf  
barter transaction                              易货交易，以物换物交易 MWv_BXQ  
basis of audit                                    审计依据 90)0\i+P  
basis of preparation                                (会计报表的)编制基础 xOCHP|?  
book of account                               账目，账簿 BU[.P]  
borrowing                                         借款，贷款，借债 V[f-Nj Kf  
branch                                              分支，分支机构，分店 R:z PU   
brought forward                                (账户余额等的)承上年，承上期，承上页 7XKPC+)1ya  
budget                                              预算 c\i`=>%b@  
building                                      建筑物；大楼 O>)<w Ms`  
business conditions                                  业务情况，经营情况 y5_`<lFv  
business licence                               (企业等的)营业执照 vn"2"hPF|  
business relation                                业务关系 )clSW  
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