[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 31-:xUIX  
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审计词汇英汉对照 0x1#^dII  
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ability to continue as a going concern               持续经营能力 aMq|xHZ  
acceptability                                     可接受性，可接受程度 |%HTBF  
acceptable level of detection risk                     检查风险的可接受水平 _*1{fvv0{  
acceptance of engagement                       接受委托 )}|b6{{<  
accepting the engagement for the first time              首次接受委托 .$~zxd#zo  
access to asset                                         对资产的接触 [$iKx6\  
according to                                     根据，依据，依照 Nk ~"f5q7  
account balance                                账户余额 I}hY @  
account for                                       对……进行会计处理，核算；解释 3@*orm>em  
accounting                                        会计，会计学 %Bf;F;xuB  
accounting advisory serve                        会计咨询服务 Xe.
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accounting firm                                 会计师事务所 a` t<R  
accounting information                      会计信息，会计资料 -:]-g:;/  
accounting period                             会计期间 |f}1bJE+  
accounting policies                                   会计政策 }j\_XaB  
accounting professional bodies                 会计职业组织，会计职业团体 8p0ZIrD%  
accounting records                                   会计记录 @b@# o  
accounting responsibility                           会计责任 ^6kE tTO*  
accounting service                             会计服务 :d{-"RAG"  
accounting standards                                会计准则 yd+.hg&J  
Accounting Standards for Business Enterprises       企业会计准则 @4FG& >kQ  
accounting system                             会计系统 ^V;h>X|  
accounting treatment                                会计处理 y(92Th$  
accuracy                                    准确性，精确性 D.;iz>_}Y  
additional audit procedures                      追加审计程序 -#agWqUM|T  
addressee                                         收件人，收信人 }Kt1mmo:`  
Administration of State-owned Assets  (the～)     国有资产管理局 ze_q+Z  
administrative laws and regulations                 行政法规 zu52]$Vj  
adverse impact                                 不利影响，负面影响 p~bx  
adverse opinion                                反对意见 HA#9y;\  
advisory group                                  咨询组，顾问组 lk/[xQ/  
agency fee                                        代理费，代理费用 #fQ}8UxU,  
aggregate                                          总计，合计为…… 58>C,+  
alternation of document and record                 变造文件和记录 8?z7!k]  
alternative audit procedures                      替代审计程序，备选审计程序 $AyE6j_1gX  
amend                                              修改，修订 8H7 =vk+  
amortisation                                      摊销 ~A-Y% P  
analytical capacity                             分析能力 "'@>cJ=  
analytical procedures                               分析性程序 JQ"R%g`8  
annual financial statements                        年度会计报表，年度财务报表 |J+oz7l?-  
appendix                                          附录，附表 T P#Hq  
applicable                                         适用的 i[V\RKH*F  
applicable laws and regulations                 适用的法规 ?VRf5 Cr-  
application systems                                  应用系统 q:a-tdv2  
apply consistently                              一贯地执行，一贯地实施 57~/QEdy  
appropriate                                       适当的，合适的； gi#g)9HG  
征用，挪用 M9ACaf@  
appropriate authorization                          适当的授权 n=1_- )  
appropriateness of audit evidence                    审计证据的适当性 LEn+0^hX  
approval                                    批准，核准 MIx,#]C&  
assertion                                    (会计报表上的)认定；确认 zg+6< .
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assessed level of control risk                           对控制风险的评估，控制风险的评估水平 )z=L^ot  
asset                                                 资产，财产 4Uzx2   
asset restructuring                             资产重组 T@P[jtH<d  
assignment of duties                                 职责的划分 t,,W{M|E(  
assistant                                     助理，助理人员 q>5K:5  
associated company                                 联属公司，联营公司 A(v5VvgZE  
association                                        联合，结合；协会，社团 S|pf.l  
assumption                                       假设，假定 =,w(D~ps  
at a given date                                         在某一特定时日 QFX/
x  
attestation                                         鉴证，公证 #Et%s8{  
attestation service                             鉴证服务 LZ-&qh  
audit adjustment                                审计调整 NR9=V  
audit areas                                        审计领域 B$D7}=|kc  
audit conclusion                                审计结论 0T7c=5z4W  
audit effectiveness                             审计效果 Zog&:]P'F  
audit efficiency                                  审计效率 }P*x/z~  
audit engagement letter                      审计业务约定书 2Sb68hJIE  
audit evidence                                          审计证据 /k
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audit fee                                    审计费 /]>8V'e\  
audit files                                          审计档案 +Jl PQ~5  
audit findings                                     审计中发现的事项 ~`Rb"Zn  
audit implementation stage                        审计实施阶段 3Q:HzqG  
audit mark                                        审计标识 5e|yW0o  
audit materiality                                 审计重要性 -.t/c }a#  
audit method                                     审计方法 9kby-A4
 
audit objective                                         审计目标，审计目的 Mv_-JE9#>o  
audit of financial statements                      会计报表审计，财务报表审计 oUNuM%g9Dy  
audit opinion                                     审计意见 `:#IZ  
audit period                                      被审计期间，被审计年度 4Gor*
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audit plan                                          审计计划 ,9YgznQ  
audit planning                                    编制审计计划，制定审计计划，审计计划 MfG8=H2#|  
audit planning stage                                  审计计划阶段 L{F[>^1Sb  
audit procedure                                审计程序 pz0Q@n/X  
audit programme                               审计程序表，具体审计计划 ^SvGSxi  
audit report                                       审计报告 g|=  1U  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 +"GBuNh  
audit report with a qualified opinion                 有保留意见的审计报告 9YEE.=]T  
audit report with an adverse opinion                否定意见的审计报告 hUP?r/B  
audit report with dual dates                      双重日期审计报告 ~v|NC([(  
audit reporting stage                                 审计报告阶段 %n)H(QPW  
audit responsibility                                   审计责任 M'5PPBSR  
audit results                                      审计结果 `NB6Of*/  
audit risk                                          审计风险 ./@ C  
audit sampling                                          审计抽样  uWDWf5@  
audit sampling techniques                         审计抽样方法，审计抽样技术 6^NL>|?  
audit strategies                                  审计策略 {'NXJ!I;t  
audit summary                                         审计总结，审计小结 &1Cif$Y4w  
audit team                                         审计小组 f~P~%  
audit test                                    审计测试 s0\}Q=s[  
audit trail                                          审计轨迹 G}LOQ7  
audit work                                        审计工作 =HHtLW.|,  
audit working paper                                 审计工作底稿 -jWXE  
audited financial statement                        审计会计报表，已审计财务报表 1<D^+FC4b,  
Auditing Guidelines (the～)                      审计规范指南 &hu3A)%  
auditing standards                             审计准则 <pIel   
audit-oriented working paper                          (审计)业务类工作底稿 !t!'  
authorisation                                     授权 'BX U'  
authorisation of transaction                       交易的授权 F#KUu3;B  
availability                                         可获得性 `b*x}HP$  
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balance                                      余额；差额；平衡 `dJ?j[ P,p  
balance sheet                                    资产负债表 Vi<6i0  
bank                                                 银行 }DFZ9,g Q  
bank account                                    银行账户，银行户头 KmpKyc[  
bank statement                                 银行对账单 &6&$vF65c  
barter transaction                              易货交易，以物换物交易 bZ[ay-f6oK  
basis of audit                                    审计依据 @d_9NOmNT  
basis of preparation                                (会计报表的)编制基础 PX>>h}%  
book of account                               账目，账簿 r*f:%epB%  
borrowing                                         借款，贷款，借债 fRK=y+gl@  
branch                                              分支，分支机构，分店 KMP[
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brought forward                                (账户余额等的)承上年，承上期，承上页
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budget                                              预算 ~tZy -1  
building                                      建筑物；大楼 v
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business conditions                                  业务情况，经营情况 x\b+B  
business licence                               (企业等的)营业执照 "Tnmn@  
business relation                                业务关系 CF]#0*MI  
Pf#DBW*  

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