[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 y\})C-&  
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审计词汇英汉对照 mL-6+pJ@  
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ability to continue as a going concern               持续经营能力 ~(# iGc]7  
acceptability                                     可接受性，可接受程度 * F_KOf9p  
acceptable level of detection risk                     检查风险的可接受水平 U~d%5?q  
acceptance of engagement                       接受委托 fv@<  
accepting the engagement for the first time              首次接受委托 i{16&4 '  
access to asset                                         对资产的接触 `(ik2#B`}  
according to                                     根据，依据，依照 7%W1M@  
account balance                                账户余额 i5=~tS  
account for                                       对……进行会计处理，核算；解释 {VXucGI|  
accounting                                        会计，会计学 &F:.OVzX  
accounting advisory serve                        会计咨询服务 ! ,0  
accounting firm                                 会计师事务所 -$X4RS  
accounting information                      会计信息，会计资料 G8 q<)  
accounting period                             会计期间 e0#t  
accounting policies                                   会计政策 80`$F{xcX  
accounting professional bodies                 会计职业组织，会计职业团体 WEJ-K<A(  
accounting records                                   会计记录 'F#dv[N  
accounting responsibility                           会计责任 BOh^oQh  
accounting service                             会计服务 (tX)r4VU  
accounting standards                                会计准则 1w,34*-}  
Accounting Standards for Business Enterprises       企业会计准则 IT)3Et@Y  
accounting system                             会计系统 <s7cCpUFP  
accounting treatment                                会计处理 S;y4Z:!  
accuracy                                    准确性，精确性 !.-u'6e  
additional audit procedures                      追加审计程序 i"=lxqWeaV  
addressee                                         收件人，收信人 T"aE]4_  
Administration of State-owned Assets  (the～)     国有资产管理局 L^zh|MEyzk  
administrative laws and regulations                 行政法规 (
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adverse impact                                 不利影响，负面影响 A2;6Vz=z  
adverse opinion                                反对意见 ;4 (}e{  
advisory group                                  咨询组，顾问组 "Zx<hL*  
agency fee                                        代理费，代理费用 I!Z"X&  
aggregate                                          总计，合计为…… z{FFTb^B  
alternation of document and record                 变造文件和记录 qGX#(,E9;  
alternative audit procedures                      替代审计程序，备选审计程序 @OGG]0 J  
amend                                              修改，修订 P-nhG  
amortisation                                      摊销 Dx`-h#  
analytical capacity                             分析能力 ~ rQ,%dH  
analytical procedures                               分析性程序 s2GF*{  
annual financial statements                        年度会计报表，年度财务报表 Q
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appendix                                          附录，附表 vj344B  
applicable                                         适用的 8]exsnZ  
applicable laws and regulations                 适用的法规 3Pllxq<n  
application systems                                  应用系统 I{r*Y9  
apply consistently                              一贯地执行，一贯地实施 {~uTi>U  
appropriate                                       适当的，合适的； pkae9
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征用，挪用 A)
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appropriate authorization                          适当的授权 9(nq 4HvI  
appropriateness of audit evidence                    审计证据的适当性 77y+ik
 
approval                                    批准，核准 Goc?HR  
assertion                                    (会计报表上的)认定；确认 lSW'qgh  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 lixM0  
asset                                                 资产，财产 K!.t}s.t  
asset restructuring                             资产重组 "bDj00nwh  
assignment of duties                                 职责的划分 fISK3t/=C  
assistant                                     助理，助理人员 \@WVeFr  
associated company                                 联属公司，联营公司 SOOJqC  
association                                        联合，结合；协会，社团 i> ]PW|]  
assumption                                       假设，假定 1kw*Q:  
at a given date                                         在某一特定时日 0 p?AL=  
attestation                                         鉴证，公证 hc+B+-,  
attestation service                             鉴证服务 xVbRCu#Z  
audit adjustment                                审计调整 ZJQFn  
audit areas                                        审计领域 R y#
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audit conclusion                                审计结论 ]X77?Zz9  
audit effectiveness                             审计效果 7=9>yba)^  
audit efficiency                                  审计效率 IsE3-X|  
audit engagement letter                      审计业务约定书 fn=A_ i  
audit evidence                                          审计证据 l>b'b e9  
audit fee                                    审计费 %),u0:go  
audit files                                          审计档案 Vub6wb<G[  
audit findings                                     审计中发现的事项 9\<q=p~  
audit implementation stage                        审计实施阶段 <<CWN(hQWO  
audit mark                                        审计标识 t@9-LYbL  
audit materiality                                 审计重要性  +:-xV  
audit method                                     审计方法 0bM_EC  
audit objective                                         审计目标，审计目的 b<~-s sL7a  
audit of financial statements                      会计报表审计，财务报表审计 @R50M (@W  
audit opinion                                     审计意见 h!K" ;qw  
audit period                                      被审计期间，被审计年度 8K-P]]  
audit plan                                          审计计划 |[Fb&x  
audit planning                                    编制审计计划，制定审计计划，审计计划  c8"Qmy  
audit planning stage                                  审计计划阶段 ?o?$HK  
audit procedure                                审计程序 H"8B4~* 7H  
audit programme                               审计程序表，具体审计计划 +cqUp6x.  
audit report                                       审计报告 ?L7DVwVa,I  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 (0b\%;}  
audit report with a qualified opinion                 有保留意见的审计报告 [B+F}Q^;  
audit report with an adverse opinion                否定意见的审计报告 t#|R"Q#  
audit report with dual dates                      双重日期审计报告 CYgokS\=,  
audit reporting stage                                 审计报告阶段 EI6kBRMo  
audit responsibility                                   审计责任 7T
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audit results                                      审计结果 yzp#  
audit risk                                          审计风险 Ht(TYq  
audit sampling                                          审计抽样 xS t sw5d  
audit sampling techniques                         审计抽样方法，审计抽样技术 n|&=6hiI  
audit strategies                                  审计策略 K+!e1 '  
audit summary                                         审计总结，审计小结 KFHZ3HZ:>  
audit team                                         审计小组 {+hABusq  
audit test                                    审计测试 O5-GrR^yt  
audit trail                                          审计轨迹 Ovk=s,a)K  
audit work                                        审计工作 I V#
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audit working paper                                 审计工作底稿 3kC|y[.
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audited financial statement                        审计会计报表，已审计财务报表 cMZy~>  
Auditing Guidelines (the～)                      审计规范指南 QJ;dw8  
auditing standards                             审计准则 #<b\BqYG  
audit-oriented working paper                          (审计)业务类工作底稿 Lk,q~  
authorisation                                     授权 lWj*tnnn[  
authorisation of transaction                       交易的授权 03v+eT  
availability                                         可获得性 m\XsU?SuX  
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balance                                      余额；差额；平衡 mu{C>w_Rz  
balance sheet                                    资产负债表 mz6]=]1w  
bank                                                 银行 LxhS 9  
bank account                                    银行账户，银行户头 YZ+G7D>  
bank statement                                 银行对账单 2e%\aP`D2  
barter transaction                              易货交易，以物换物交易 d;YKw1  
basis of audit                                    审计依据 BYEZ[cM  
basis of preparation                                (会计报表的)编制基础 X/2GTU7?  
book of account                               账目，账簿 5["3[h  
borrowing                                         借款，贷款，借债 ?[zw5fUDS  
branch                                              分支，分支机构，分店 6CHb\k  
brought forward                                (账户余额等的)承上年，承上期，承上页 |{kbc0*  
budget                                              预算 ~:7y!=8#  
building                                      建筑物；大楼 {24>&
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business conditions                                  业务情况，经营情况 %6uZb sa  
business licence                               (企业等的)营业执照 L}rZ1wV6  
business relation                                业务关系 A/2$~4,  
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