[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 1
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审计词汇英汉对照 *ELU">!}G  
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ability to continue as a going concern               持续经营能力 Z;N3mD+\ye  
acceptability                                     可接受性，可接受程度 J<L\IP?%  
acceptable level of detection risk                     检查风险的可接受水平 f:46.)Wj<  
acceptance of engagement                       接受委托 xq.kH|bH  
accepting the engagement for the first time              首次接受委托 HT/!+#W.  
access to asset                                         对资产的接触 R1SFMI   
according to                                     根据，依据，依照 PCwc=  
account balance                                账户余额 \5tG>>c i  
account for                                       对……进行会计处理，核算；解释 eV%{XR?
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accounting                                        会计，会计学 A3.I|/  
accounting advisory serve                        会计咨询服务 Jqzw94  
accounting firm                                 会计师事务所 r<kgYU`  
accounting information                      会计信息，会计资料 lV:feX  
accounting period                             会计期间 /t`|3Mw  
accounting policies                                   会计政策 0,-]O=   
accounting professional bodies                 会计职业组织，会计职业团体 ,~,q0PA7J  
accounting records                                   会计记录 V5-!w0{  
accounting responsibility                           会计责任 ^O<v'\!z-  
accounting service                             会计服务 //N="9)@  
accounting standards                                会计准则 'DXT7|Df  
Accounting Standards for Business Enterprises       企业会计准则 u`wD6&y*  
accounting system                             会计系统 s#<fj#S  
accounting treatment                                会计处理 @H$8;CRM  
accuracy                                    准确性，精确性 #qk=R7"Q  
additional audit procedures                      追加审计程序 MA_YMxP.'  
addressee                                         收件人，收信人 >VZxDJ$R  
Administration of State-owned Assets  (the～)     国有资产管理局 $@kOMT  
administrative laws and regulations                 行政法规 ">!pos`<C  
adverse impact                                 不利影响，负面影响 E,\)tZ;,  
adverse opinion                                反对意见 /tG as  
advisory group                                  咨询组，顾问组 s]e`q4ip  
agency fee                                        代理费，代理费用 .Y2H
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aggregate                                          总计，合计为…… p&$PsgR  
alternation of document and record                 变造文件和记录 E$z-|-{>  
alternative audit procedures                      替代审计程序，备选审计程序 SVZ@'X\[M  
amend                                              修改，修订 8&HBR #  
amortisation                                      摊销 &\ca ? #  
analytical capacity                             分析能力 Wm"q8-
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analytical procedures                               分析性程序  z9&j  
annual financial statements                        年度会计报表，年度财务报表 Lj|wFV  
appendix                                          附录，附表 EdqB4-#7  
applicable                                         适用的 h3.CvPYy1  
applicable laws and regulations                 适用的法规 g$2#TW W5  
application systems                                  应用系统 (Z @dz  
apply consistently                              一贯地执行，一贯地实施 i._RMl5zg  
appropriate                                       适当的，合适的； M  hW9^?  
征用，挪用 \
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appropriate authorization                          适当的授权 3n)Kzexh  
appropriateness of audit evidence                    审计证据的适当性 ugXDnM[S%  
approval                                    批准，核准 Zgp9Uu}"  
assertion                                    (会计报表上的)认定；确认 Lp"OXJ*es  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 u0<yGsEGD  
asset                                                 资产，财产 huA?*fat   
asset restructuring                             资产重组 &/Gn
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assignment of duties                                 职责的划分 "oiN8#Hf  
assistant                                     助理，助理人员 sZ&6g<8#y  
associated company                                 联属公司，联营公司 I)#8}[vK  
association                                        联合，结合；协会，社团 [?:MIl#!  
assumption                                       假设，假定 *w.":\P]  
at a given date                                         在某一特定时日 'Q=)-  
attestation                                         鉴证，公证 "9^b1UH<  
attestation service                             鉴证服务 C7R3W,  
audit adjustment                                审计调整 M]k  Q{(  
audit areas                                        审计领域 BI%~0Gj8  
audit conclusion                                审计结论 _:NQF7X#ug  
audit effectiveness                             审计效果 x&J\swN9  
audit efficiency                                  审计效率 55ec23m  
audit engagement letter                      审计业务约定书 6q'Q?Uw^  
audit evidence                                          审计证据 l="X|t   
audit fee                                    审计费 VI9rezZ*  
audit files                                          审计档案 xv2c8g~vD  
audit findings                                     审计中发现的事项 ^Os }sJ*5S  
audit implementation stage                        审计实施阶段 *7Y#G8 s  
audit mark                                        审计标识 (y?F8]TfM  
audit materiality                                 审计重要性 Q5dqn"?  
audit method                                     审计方法 FXY>o>K%h  
audit objective                                         审计目标，审计目的 V;RgO}  
audit of financial statements                      会计报表审计，财务报表审计 6 %aaK|0  
audit opinion                                     审计意见 kl~/tbf
 
audit period                                      被审计期间，被审计年度 h#}w18l  
audit plan                                          审计计划 .]KC*2  
audit planning                                    编制审计计划，制定审计计划，审计计划 aY,Bt
 
audit planning stage                                  审计计划阶段 |uz<)  
audit procedure                                审计程序 3B%7SX  
audit programme                               审计程序表，具体审计计划 h4KMhr  
audit report                                       审计报告 XNx$^I=  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 gQSVPbzK  
audit report with a qualified opinion                 有保留意见的审计报告 k ?6d\Q  
audit report with an adverse opinion                否定意见的审计报告 'ParM
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audit report with dual dates                      双重日期审计报告 - |DWPU! "  
audit reporting stage                                 审计报告阶段 S-\wX.`R1  
audit responsibility                                   审计责任 H[s+.&^  
audit results                                      审计结果 E=,b;S-  
audit risk                                          审计风险 [/*;}NUv  
audit sampling                                          审计抽样 .H M3s   
audit sampling techniques                         审计抽样方法，审计抽样技术 4P)#\$d:  
audit strategies                                  审计策略 w[l#0ZZ  
audit summary                                         审计总结，审计小结 !nJl.Y$  
audit team                                         审计小组 '3^q
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audit test                                    审计测试 nG5\vj,zB  
audit trail                                          审计轨迹 F~E)w5?\O  
audit work                                        审计工作 'l\PL1  
audit working paper                                 审计工作底稿 oI`Mn3N  
audited financial statement                        审计会计报表，已审计财务报表 rxol7"2l  
Auditing Guidelines (the～)                      审计规范指南 2+)h!y]  
auditing standards                             审计准则 tvVf)bbz  
audit-oriented working paper                          (审计)业务类工作底稿 kR^">s/H#  
authorisation                                     授权 z8 S]FpM6  
authorisation of transaction                       交易的授权 ; \co{_&D  
availability                                         可获得性 =ZU!i0 K  
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balance                                      余额；差额；平衡 OSUiS`k  
balance sheet                                    资产负债表 GwDOxH'  
bank                                                 银行 c-NUD$  
bank account                                    银行账户，银行户头 [R8BcO(  
bank statement                                 银行对账单 wTR?8$  
barter transaction                              易货交易，以物换物交易 uA =%EEZ  
basis of audit                                    审计依据 h"8[1 ;  
basis of preparation                                (会计报表的)编制基础 ZBY}Mz$  
book of account                               账目，账簿 `%#_y67v  
borrowing                                         借款，贷款，借债 6A5.n?B{  
branch                                              分支，分支机构，分店 :+QNN<  
brought forward                                (账户余额等的)承上年，承上期，承上页 paN=I=:*M  
budget                                              预算 Hr}"g@ <  
building                                      建筑物；大楼 X#0yOSR  
business conditions                                  业务情况，经营情况 Cb<7?),vK  
business licence                               (企业等的)营业执照 6ZI7V!k  
business relation                                业务关系 BHgs,  
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