[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 C B;j[.  
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审计词汇英汉对照 m[ S1  
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ability to continue as a going concern               持续经营能力 Kd}%%L  
acceptability                                     可接受性，可接受程度 }m!T~XR</  
acceptable level of detection risk                     检查风险的可接受水平 ~HctXe'x  
acceptance of engagement                       接受委托 <{V{ 2V#  
accepting the engagement for the first time              首次接受委托 2Z(?pJyDM  
access to asset                                         对资产的接触 lfoPFJ Z  
according to                                     根据，依据，依照 0l(G7Ju  
account balance                                账户余额 Q{hK+z`D  
account for                                       对……进行会计处理，核算；解释 \KEmfCx'n  
accounting                                        会计，会计学 @ /e{-Q  
accounting advisory serve                        会计咨询服务 s
_u! RrC  
accounting firm                                 会计师事务所 V2Z
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accounting information                      会计信息，会计资料 c:DV8'f T  
accounting period                             会计期间 =+e;BYD#!  
accounting policies                                   会计政策 y_IF{%i  
accounting professional bodies                 会计职业组织，会计职业团体 Gy
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accounting records                                   会计记录 UuJ gB)  
accounting responsibility                           会计责任 R<T5lkJ\/  
accounting service                             会计服务 B)DtJf  
accounting standards                                会计准则 [c>YKN2qa  
Accounting Standards for Business Enterprises       企业会计准则 5Shc$Awc!  
accounting system                             会计系统 s4 Uk5<  
accounting treatment                                会计处理 CwF=@:*d  
accuracy                                    准确性，精确性 ]xJ2;{JWsO  
additional audit procedures                      追加审计程序 ?f6Fj  
addressee                                         收件人，收信人 ZYl*-i&~?  
Administration of State-owned Assets  (the～)     国有资产管理局 1 RyvPP  
administrative laws and regulations                 行政法规 AQ-R^kT  
adverse impact                                 不利影响，负面影响 Xp^71A?>  
adverse opinion                                反对意见 P; =,Q$e8  
advisory group                                  咨询组，顾问组 S?H qrf7<  
agency fee                                        代理费，代理费用 \p izVt  
aggregate                                          总计，合计为…… r2;+ACwWf_  
alternation of document and record                 变造文件和记录 _t7aOH  
alternative audit procedures                      替代审计程序，备选审计程序 {Cw>T-`  
amend                                              修改，修订 X{5(i3?S  
amortisation                                      摊销 }5gQ dj[Y  
analytical capacity                             分析能力 -1F
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analytical procedures                               分析性程序 or F8 %  
annual financial statements                        年度会计报表，年度财务报表 dqL)q3  
appendix                                          附录，附表 c+TCC%AJQI  
applicable                                         适用的 H+5N+AKb@  
applicable laws and regulations                 适用的法规 0o!Egq_  
application systems                                  应用系统 2K(zYv54  
apply consistently                              一贯地执行，一贯地实施 /;1h-Rc>  
appropriate                                       适当的，合适的； sr$JFMTO11  
征用，挪用 bq}o#d5p-_  
appropriate authorization                          适当的授权 / 9u12R*<  
appropriateness of audit evidence                    审计证据的适当性 7OZjLD{ID  
approval                                    批准，核准 JLxAk14lc  
assertion                                    (会计报表上的)认定；确认 ~p/1 9/  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 XgZ.U T  
asset                                                 资产，财产 SnW>`  
asset restructuring                             资产重组 O Egp!J  
assignment of duties                                 职责的划分 GA)t!Xg^  
assistant                                     助理，助理人员 2HREO@._)  
associated company                                 联属公司，联营公司 &14Er,K  
association                                        联合，结合；协会，社团 G C3G=DTt  
assumption                                       假设，假定 Rp""&0  
at a given date                                         在某一特定时日 .\ces2,  
attestation                                         鉴证，公证 t'Pn*  
attestation service                             鉴证服务 Bt-2S,c
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audit adjustment                                审计调整 B}p{$g!  
audit areas                                        审计领域 (ft$ R?  
audit conclusion                                审计结论 7%^/Jm  
audit effectiveness                             审计效果 lxD~[e  
audit efficiency                                  审计效率 1A\N$9Dls  
audit engagement letter                      审计业务约定书 #ANbhHG  
audit evidence                                          审计证据 |"EQyV  
audit fee                                    审计费 H(j983  
audit files                                          审计档案 _QOZ`st  
audit findings                                     审计中发现的事项 `GT{=XJfY  
audit implementation stage                        审计实施阶段 B=+Py%  
audit mark                                        审计标识 5XA{<)$  
audit materiality                                 审计重要性 <@2g.+9  
audit method                                     审计方法 3At%TA:  
audit objective                                         审计目标，审计目的 2_Otv2
 
audit of financial statements                      会计报表审计，财务报表审计 Bgj^n{9x  
audit opinion                                     审计意见 *5|q_K Pt  
audit period                                      被审计期间，被审计年度 6{PlclI !  
audit plan                                          审计计划 G$$y\e$  
audit planning                                    编制审计计划，制定审计计划，审计计划 UB1/0o  
audit planning stage                                  审计计划阶段 s:\FlQ0  
audit procedure                                审计程序 J9*$@&@S  
audit programme                               审计程序表，具体审计计划 u IGeSd5B  
audit report                                       审计报告 \$[S=&E  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 Mu]1e5^]  
audit report with a qualified opinion                 有保留意见的审计报告 +>S\.h s4  
audit report with an adverse opinion                否定意见的审计报告 wLz@u$u?  
audit report with dual dates                      双重日期审计报告 KI{B<S3*Z  
audit reporting stage                                 审计报告阶段 :NPnwX8w  
audit responsibility                                   审计责任 hUGP3ExC*  
audit results                                      审计结果 f& >[$zh  
audit risk                                          审计风险 #Z]l4d3{T  
audit sampling                                          审计抽样 `8D}\w<eI  
audit sampling techniques                         审计抽样方法，审计抽样技术 =Hwlo!  
audit strategies                                  审计策略 1MnT*w  
audit summary                                         审计总结，审计小结 "WE*ED  
audit team                                         审计小组 =;?afUj  
audit test                                    审计测试 
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audit trail                                          审计轨迹 &`IC3O5  
audit work                                        审计工作 wXnluE  
audit working paper                                 审计工作底稿 m3i+b  
audited financial statement                        审计会计报表，已审计财务报表 TmIw?#q^  
Auditing Guidelines (the～)                      审计规范指南 TY6Q;BTU  
auditing standards                             审计准则 E2~&GkU.UN  
audit-oriented working paper                          (审计)业务类工作底稿 R9`37(c9+  
authorisation                                     授权 -'mTSJ.}  
authorisation of transaction                       交易的授权 vhOX1'  
availability                                         可获得性 RO+N>Wkt  
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balance                                      余额；差额；平衡 =7212('F  
balance sheet                                    资产负债表 /I/gbmc)  
bank                                                 银行 QlCs,bT  
bank account                                    银行账户，银行户头 D YFfq  
bank statement                                 银行对账单 Td/J6Q90  
barter transaction                              易货交易，以物换物交易 .P^
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basis of audit                                    审计依据 ^\ocH|D  
basis of preparation                                (会计报表的)编制基础 6_w
j,7  
book of account                               账目，账簿 )eaEc9o>  
borrowing                                         借款，贷款，借债 Q=~*o YR  
branch                                              分支，分支机构，分店 tlJ@@v&=  
brought forward                                (账户余额等的)承上年，承上期，承上页 VHihC]ks,  
budget                                              预算 2=/,9
ka~  
building                                      建筑物；大楼 ydm2'aV  
business conditions                                  业务情况，经营情况 #%$U-ti  
business licence                               (企业等的)营业执照 70BLd(?  
business relation                                业务关系 ]n9gnE  
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