[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 hK!Z~  
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审计词汇英汉对照 /jR]sC)xs  
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ability to continue as a going concern               持续经营能力 _%Hp
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acceptability                                     可接受性，可接受程度 *cjH]MQ0Ak  
acceptable level of detection risk                     检查风险的可接受水平 '%W'HqVcG1  
acceptance of engagement                       接受委托 Bg^k~NX%  
accepting the engagement for the first time              首次接受委托 )+^1QL  
access to asset                                         对资产的接触 }uI(D&?+h  
according to                                     根据，依据，依照 pNOVyyo>BW  
account balance                                账户余额 CYr2~0<g  
account for                                       对……进行会计处理，核算；解释 =)56]ki}  
accounting                                        会计，会计学 ~~U2Sr  
accounting advisory serve                        会计咨询服务 M7Pvc%\)  
accounting firm                                 会计师事务所 -qki^!Y?  
accounting information                      会计信息，会计资料 o8!gV/oy  
accounting period                             会计期间 aR }|^ex  
accounting policies                                   会计政策 Rp~#zt9:  
accounting professional bodies                 会计职业组织，会计职业团体 vYh_<Rp5  
accounting records                                   会计记录 O1/U3/2/d  
accounting responsibility                           会计责任 oo{5:  
accounting service                             会计服务 e=11EmN9  
accounting standards                                会计准则 N4 O'{  
Accounting Standards for Business Enterprises       企业会计准则 O|#N$a&_N  
accounting system                             会计系统 btq`[gAF\  
accounting treatment                                会计处理 )P6n,\  
accuracy                                    准确性，精确性 _Qy3A T~  
additional audit procedures                      追加审计程序 Vb|;@*=R&Q  
addressee                                         收件人，收信人 T[w]w  
Administration of State-owned Assets  (the～)     国有资产管理局 Jjb(lW  
administrative laws and regulations                 行政法规 UWdPB2x[  
adverse impact                                 不利影响，负面影响 l@+WGh  
adverse opinion                                反对意见 L  lP  
advisory group                                  咨询组，顾问组 >U~B"'!xV  
agency fee                                        代理费，代理费用 #A8d@]Ps  
aggregate                                          总计，合计为…… f%LzWXA  
alternation of document and record                 变造文件和记录 u-W6 hZ$  
alternative audit procedures                      替代审计程序，备选审计程序 Fz Or#(^  
amend                                              修改，修订 Wsn}Y-x  
amortisation                                      摊销 Da)rzr|}>3  
analytical capacity                             分析能力 9N9dQ}[:g  
analytical procedures                               分析性程序 \NYtxGV[Z  
annual financial statements                        年度会计报表，年度财务报表 SnK j:|bV  
appendix                                          附录，附表 stnyJ9  
applicable                                         适用的 o C]tEXJ  
applicable laws and regulations                 适用的法规 q&IO9/[dk  
application systems                                  应用系统 lVywc:X  
apply consistently                              一贯地执行，一贯地实施 1vTncU!  
appropriate                                       适当的，合适的； <B]\&  
征用，挪用 a8T<f/qW k  
appropriate authorization                          适当的授权 Z+!3m.q  
appropriateness of audit evidence                    审计证据的适当性 CIt>D'/YT  
approval                                    批准，核准 _VU/j9<+  
assertion                                    (会计报表上的)认定；确认 =d/\8\4  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 1sFTXl  
asset                                                 资产，财产 |>(@n{  
asset restructuring                             资产重组 =RR225  
assignment of duties                                 职责的划分 L[zg2y  
assistant                                     助理，助理人员 8uyUvSB  
associated company                                 联属公司，联营公司 Jji~MiMn  
association                                        联合，结合；协会，社团 _(J7^rN  
assumption                                       假设，假定 { 7y.0_Y
  
at a given date                                         在某一特定时日 %K^l]tWa@  
attestation                                         鉴证，公证 W~GbB: -  
attestation service                             鉴证服务 fP`g#t)4Tu  
audit adjustment                                审计调整 aa<9%j  
audit areas                                        审计领域 Lm<"W_  
audit conclusion                                审计结论 'hl>pso.  
audit effectiveness                             审计效果 t&UPU&tY  
audit efficiency                                  审计效率 L&1VPli  
audit engagement letter                      审计业务约定书 Bc x-t)[  
audit evidence                                          审计证据 j
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audit fee                                    审计费 e";r_J3w  
audit files                                          审计档案 $'3`$   
audit findings                                     审计中发现的事项 W G2 E3y  
audit implementation stage                        审计实施阶段 ![WX -"lW  
audit mark                                        审计标识 ?45kN=%*s  
audit materiality                                 审计重要性 so|5HR|  
audit method                                     审计方法 -If-c'"G  
audit objective                                         审计目标，审计目的 r}
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audit of financial statements                      会计报表审计，财务报表审计 OYGh!sW  
audit opinion                                     审计意见 @;}bBHQz{p  
audit period                                      被审计期间，被审计年度 *F+t`<2  
audit plan                                          审计计划 (: IU
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audit planning                                    编制审计计划，制定审计计划，审计计划 CW k#Amt.  
audit planning stage                                  审计计划阶段 l-"c-2-!  
audit procedure                                审计程序 dzZ74FE!t  
audit programme                               审计程序表，具体审计计划 D'aq^T'  
audit report                                       审计报告 QRj><TKi  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 ReOp,A/y  
audit report with a qualified opinion                 有保留意见的审计报告 }LS:f,1oGp  
audit report with an adverse opinion                否定意见的审计报告 G l+[|?N  
audit report with dual dates                      双重日期审计报告 Y:C7S~  
audit reporting stage                                 审计报告阶段 jw$3cwddH  
audit responsibility                                   审计责任 (#* 7LdZ  
audit results                                      审计结果 kVs'>H@FY  
audit risk                                          审计风险 orn9;|8q  
audit sampling                                          审计抽样 C=ni5R  
audit sampling techniques                         审计抽样方法，审计抽样技术 &
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audit strategies                                  审计策略 ud K)F$7  
audit summary                                         审计总结，审计小结 2wE?O^J  
audit team                                         审计小组 U0'>(FP~2  
audit test                                    审计测试 \P]w^  
audit trail                                          审计轨迹 v_f8zk  
audit work                                        审计工作 k"|4 LPv[  
audit working paper                                 审计工作底稿 ~<Z;)e  
audited financial statement                        审计会计报表，已审计财务报表 TEl:;4  
Auditing Guidelines (the～)                      审计规范指南 &P&LjHFK  
auditing standards                             审计准则 *vFVXJ
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audit-oriented working paper                          (审计)业务类工作底稿 a'w~7y!}  
authorisation                                     授权 M}NmA  
authorisation of transaction                       交易的授权 e Ll+F%@  
availability                                         可获得性 |du@iA]dP  
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balance                                      余额；差额；平衡 hK9Trrwau  
balance sheet                                    资产负债表 b:/;  
bank                                                 银行 0Vv6B2<  
bank account                                    银行账户，银行户头 ([zt}uf  
bank statement                                 银行对账单 Pl<r*d)h  
barter transaction                              易货交易，以物换物交易 hK"hMyH^  
basis of audit                                    审计依据 iph>"b$D
 
basis of preparation                                (会计报表的)编制基础 `HvU_ja;  
book of account                               账目，账簿 obRR))  
borrowing                                         借款，贷款，借债 /*g3TbUs  
branch                                              分支，分支机构，分店 f7 V36Q8  
brought forward                                (账户余额等的)承上年，承上期，承上页 SCE5|3j  
budget                                              预算 ~\`lbGJ7?  
building                                      建筑物；大楼  sBY*9I  
business conditions                                  业务情况，经营情况 mh]'/C_*<w  
business licence                               (企业等的)营业执照 o^;$-O!/  
business relation                                业务关系 VTySKY+  
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