[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 L xIKH G  
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ability to continue as a going concern               持续经营能力 =FIZh}JD  
acceptability                                     可接受性，可接受程度 +$(y2F7|u-  
acceptable level of detection risk                     检查风险的可接受水平 kJOZ;X=9/  
acceptance of engagement                       接受委托 ^q/^.Gf  
accepting the engagement for the first time              首次接受委托 V(0Y   
access to asset                                         对资产的接触 CPcUB4a%#  
according to                                     根据，依据，依照 ;R2A>f~  
account balance                                账户余额  ?f'`b<o  
account for                                       对……进行会计处理，核算；解释 PHIc7*_  
accounting                                        会计，会计学 aBY&]6^-  
accounting advisory serve                        会计咨询服务 nXb_\9E  
accounting firm                                 会计师事务所 n[K%Xs)  
accounting information                      会计信息，会计资料 W|rAn2H  
accounting period                             会计期间 N2[jBy8M  
accounting policies                                   会计政策 <zvtQ^{]  
accounting professional bodies                 会计职业组织，会计职业团体 -@#],s7  
accounting records                                   会计记录 v*JKLA  
accounting responsibility                           会计责任 Rc4=zimr+  
accounting service                             会计服务 2h*aWBLk  
accounting standards                                会计准则 Bd=K40Z:  
Accounting Standards for Business Enterprises       企业会计准则 dQ-g\]d|  
accounting system                             会计系统 G,Eh8HboK  
accounting treatment                                会计处理 tS3&&t  
accuracy                                    准确性，精确性 Sw-2vnSdM  
additional audit procedures                      追加审计程序 {6qxg_{  
addressee                                         收件人，收信人 '@#(jY0 _  
Administration of State-owned Assets  (the～)     国有资产管理局 /`aPV"$M  
administrative laws and regulations                 行政法规 ebCS4&c  
adverse impact                                 不利影响，负面影响 p=x&X~  
adverse opinion                                反对意见 l,b,U/3R.  
advisory group                                  咨询组，顾问组 /=9dX; #  
agency fee                                        代理费，代理费用 s!D2s2b9e  
aggregate                                          总计，合计为…… z~p!7q&g  
alternation of document and record                 变造文件和记录 r<srTHGLo  
alternative audit procedures                      替代审计程序，备选审计程序 d`$w3Hy  
amend                                              修改，修订 G^SJhdO(Q  
amortisation                                      摊销 w;AbJCv2  
analytical capacity                             分析能力 E2cZk6~m{  
analytical procedures                               分析性程序 xnWezO_  
annual financial statements                        年度会计报表，年度财务报表 eUCBQK  
appendix                                          附录，附表 )*uotV  
applicable                                         适用的 `<<9A\Y-f  
applicable laws and regulations                 适用的法规 &X` lh P  
application systems                                  应用系统 4A(h'(^7A  
apply consistently                              一贯地执行，一贯地实施 P()W\+",n  
appropriate                                       适当的，合适的； D^F=:-l m  
征用，挪用 lAC"7 Z?F  
appropriate authorization                          适当的授权 .T(vGiU  
appropriateness of audit evidence                    审计证据的适当性 ls9Y?
  
approval                                    批准，核准 "ixea- 2  
assertion                                    (会计报表上的)认定；确认 |)%H_TXTy  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 -}oH],C  
asset                                                 资产，财产 \/Q~C!  
asset restructuring                             资产重组 *x p_#  
assignment of duties                                 职责的划分 =<aFkBX-  
assistant                                     助理，助理人员 ZXiJ5BZ  
associated company                                 联属公司，联营公司 O6b+eS  
association                                        联合，结合；协会，社团 Y@MxKKuj  
assumption                                       假设，假定 c0&!S-4M  
at a given date                                         在某一特定时日 LXrk5>9  
attestation                                         鉴证，公证 awz.~c++  
attestation service                             鉴证服务 IIBS:&;+-  
audit adjustment                                审计调整 j%Uoi gi  
audit areas                                        审计领域 lm&^`Bn)  
audit conclusion                                审计结论 yn(bW\  
audit effectiveness                             审计效果 N,VI55J:y>  
audit efficiency                                  审计效率 -Ks)1w>l
 
audit engagement letter                      审计业务约定书 tr/.pw6  
audit evidence                                          审计证据 xy&*s\=:  
audit fee                                    审计费 T4ugG?B*  
audit files                                          审计档案 >nvK{6xR:  
audit findings                                     审计中发现的事项 y[S9b(:+  
audit implementation stage                        审计实施阶段 3X',L*f  
audit mark                                        审计标识 oGg<s3;UND  
audit materiality                                 审计重要性 <KCyXU
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audit method                                     审计方法 j*f\Z!EeZ  
audit objective                                         审计目标，审计目的 U-,s/VQ?  
audit of financial statements                      会计报表审计，财务报表审计 w6Mv%ZO_  
audit opinion                                     审计意见 w&VDe(:~  
audit period                                      被审计期间，被审计年度 @PQd6%@  
audit plan                                          审计计划 7,
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audit planning                                    编制审计计划，制定审计计划，审计计划 KV6D0~  
audit planning stage                                  审计计划阶段  fWs*u[S  
audit procedure                                审计程序 -*J!Ws(9  
audit programme                               审计程序表，具体审计计划 /"~UGn]R  
audit report                                       审计报告 @"^7ASd%  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 ]EQ*!  
audit report with a qualified opinion                 有保留意见的审计报告 eHd7fhW5  
audit report with an adverse opinion                否定意见的审计报告 .We{W{  
audit report with dual dates                      双重日期审计报告 n8T'}d+mm  
audit reporting stage                                 审计报告阶段 cdSgb3B0  
audit responsibility                                   审计责任 ;AL:VU  
audit results                                      审计结果 Qr6PkHU  
audit risk                                          审计风险 -'*<;]P+.
 
audit sampling                                          审计抽样 oY; C[X  
audit sampling techniques                         审计抽样方法，审计抽样技术 `P:[.hRu  
audit strategies                                  审计策略 \,v+ejhw  
audit summary                                         审计总结，审计小结 +/M%%:>mY  
audit team                                         审计小组 d1
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audit test                                    审计测试 3QdCu<eBZ  
audit trail                                          审计轨迹 8=0I4\  
audit work                                        审计工作 -m ;n}ECg  
audit working paper                                 审计工作底稿 S>j.i  
audited financial statement                        审计会计报表，已审计财务报表 n)35-?R/M  
Auditing Guidelines (the～)                      审计规范指南 &Ll&A@yU  
auditing standards                             审计准则 Xi\c>eALO  
audit-oriented working paper                          (审计)业务类工作底稿 JZ:yPvJ  
authorisation                                     授权 WoNY8 8hT  
authorisation of transaction                       交易的授权 0O]v|  
availability                                         可获得性 tAY{
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balance                                      余额；差额；平衡 ~0?B  
balance sheet                                    资产负债表 ub`zS-vb  
bank                                                 银行 zE/\2F$  
bank account                                    银行账户，银行户头 F>X<=YO0  
bank statement                                 银行对账单 w $`w
 
barter transaction                              易货交易，以物换物交易 %p&y/^=0I  
basis of audit                                    审计依据 Nqz6_!  
basis of preparation                                (会计报表的)编制基础 fWi/mK3c  
book of account                               账目，账簿 x5/&,&m`%  
borrowing                                         借款，贷款，借债 Q#K10*-O6  
branch                                              分支，分支机构，分店 ###>0(n  
brought forward                                (账户余额等的)承上年，承上期，承上页 vEGI  
budget                                              预算 N0NFgW;  
building                                      建筑物；大楼 {c*5 )x!  
business conditions                                  业务情况，经营情况 )Z['=+s%  
business licence                               (企业等的)营业执照 2 7$,D XD  
business relation                                业务关系 {[L('MH2|  
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