[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 n?Nt6U  
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审计词汇英汉对照 XOS[No~  
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ability to continue as a going concern               持续经营能力 n7-6- #  
acceptability                                     可接受性，可接受程度 [IhYh<i  
acceptable level of detection risk                     检查风险的可接受水平 Y0-n\|  
acceptance of engagement                       接受委托 e^D]EA]%  
accepting the engagement for the first time              首次接受委托 3/n5#&c\4  
access to asset                                         对资产的接触 }9fTF:P  
according to                                     根据，依据，依照 e**qF=HCw  
account balance                                账户余额 u4h4.NHX  
account for                                       对……进行会计处理，核算；解释 &KR X[2  
accounting                                        会计，会计学 / s}}&u/  
accounting advisory serve                        会计咨询服务 W:L AP R  
accounting firm                                 会计师事务所 <GaS36ZW  
accounting information                      会计信息，会计资料 yaH Zt`Y  
accounting period                             会计期间 u:_,GQ )\  
accounting policies                                   会计政策 jtc]>]6i  
accounting professional bodies                 会计职业组织，会计职业团体 I9hK}
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accounting records                                   会计记录 !d0kV,F:  
accounting responsibility                           会计责任 '(|ofJe!  
accounting service                             会计服务 :G%61x&=Zc  
accounting standards                                会计准则 A2jUmK.&  
Accounting Standards for Business Enterprises       企业会计准则 03#lX(MB  
accounting system                             会计系统 5"O.,H}  
accounting treatment                                会计处理 W|63Ir67  
accuracy                                    准确性，精确性 v,> Dbxn  
additional audit procedures                      追加审计程序 N5b!.B x-w  
addressee                                         收件人，收信人 ._{H~R|  
Administration of State-owned Assets  (the～)     国有资产管理局 VS8Rx.?  
administrative laws and regulations                 行政法规 %M|hA#04vZ  
adverse impact                                 不利影响，负面影响
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adverse opinion                                反对意见 L0WN\|D  
advisory group                                  咨询组，顾问组 'AS|ZRr/  
agency fee                                        代理费，代理费用 b2&0Hx  
aggregate                                          总计，合计为…… Qjv}$`M  
alternation of document and record                 变造文件和记录 ZX./P 0  
alternative audit procedures                      替代审计程序，备选审计程序 <lE<f+  
amend                                              修改，修订 n8ZZ#}Nhg  
amortisation                                      摊销 P?of<i2E  
analytical capacity                             分析能力 ^sLdAC  
analytical procedures                               分析性程序 3m!X/u  
annual financial statements                        年度会计报表，年度财务报表 |H+UOEiv,p  
appendix                                          附录，附表 lp%pbx43s  
applicable                                         适用的 C1 GKLl~  
applicable laws and regulations                 适用的法规 *mvlb (' &  
application systems                                  应用系统 [%1CRk  
apply consistently                              一贯地执行，一贯地实施 D7Q$ R:6|  
appropriate                                       适当的，合适的； [j/9neaye  
征用，挪用 UhQj Qaa~  
appropriate authorization                          适当的授权 ?QdWrE_  
appropriateness of audit evidence                    审计证据的适当性 p]2128kqx  
approval                                    批准，核准 R|87%&6']
 
assertion                                    (会计报表上的)认定；确认 jkF
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assessed level of control risk                           对控制风险的评估，控制风险的评估水平 SbrecZ  
asset                                                 资产，财产 7}5JDG
 
asset restructuring                             资产重组 Iom'Y@x  
assignment of duties                                 职责的划分 CU2*z(]&  
assistant                                     助理，助理人员 z/2//mM  
associated company                                 联属公司，联营公司 PmEsN&YP]  
association                                        联合，结合；协会，社团 kzUIZ/+ZL,  
assumption                                       假设，假定 O`t&ldU  
at a given date                                         在某一特定时日 9gK`E  
attestation                                         鉴证，公证 gu.}M:u  
attestation service                             鉴证服务 $1L>)S  
audit adjustment                                审计调整 rlSeu5X6  
audit areas                                        审计领域 c2 C8g1n  
audit conclusion                                审计结论 m'=Crei  
audit effectiveness                             审计效果 w;:*P  
audit efficiency                                  审计效率 j[J-f@F \Y  
audit engagement letter                      审计业务约定书 i#Bf"W{F  
audit evidence                                          审计证据 r1{@Ucw2  
audit fee                                    审计费 0)e\`
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audit files                                          审计档案 Zaf:fsj>  
audit findings                                     审计中发现的事项 ~[nSXnPO  
audit implementation stage                        审计实施阶段 yEoF4bt  
audit mark                                        审计标识 9Uekvs=r=M  
audit materiality                                 审计重要性 !")tU+:  
audit method                                     审计方法 l'E*=Rn  
audit objective                                         审计目标，审计目的 x}I+Iggi  
audit of financial statements                      会计报表审计，财务报表审计 Ee%%d  
audit opinion                                     审计意见 U@)eTHv}6  
audit period                                      被审计期间，被审计年度 V1`o%;j  
audit plan                                          审计计划 :v&$o'Sak  
audit planning                                    编制审计计划，制定审计计划，审计计划 o&)8o5  
audit planning stage                                  审计计划阶段 ?(F6#"
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audit procedure                                审计程序 MK
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audit programme                               审计程序表，具体审计计划 )e=D(qd  
audit report                                       审计报告 NgGp  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 BLf>_bUk  
audit report with a qualified opinion                 有保留意见的审计报告 nuMD!qu!nZ  
audit report with an adverse opinion                否定意见的审计报告 $$;M^WV^?.  
audit report with dual dates                      双重日期审计报告 -4IE]'##  
audit reporting stage                                 审计报告阶段 jB Z&Ad@e  
audit responsibility                                   审计责任 ;LPfXpR  
audit results                                      审计结果 ub#a`  
audit risk                                          审计风险 P90yI  
audit sampling                                          审计抽样 *:LK8U  
audit sampling techniques                         审计抽样方法，审计抽样技术 t[;LD_  
audit strategies                                  审计策略 JWhdMU  
audit summary                                         审计总结，审计小结 '/n1IM$7  
audit team                                         审计小组
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audit test                                    审计测试 gpvYb7Of0  
audit trail                                          审计轨迹 *-=(Q`3  
audit work                                        审计工作 bL+_j}{:N  
audit working paper                                 审计工作底稿 m_
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audited financial statement                        审计会计报表，已审计财务报表 %G/hD  
Auditing Guidelines (the～)                      审计规范指南 .*?wF  
auditing standards                             审计准则 FQ7T'G![  
audit-oriented working paper                          (审计)业务类工作底稿 s_OF(o  
authorisation                                     授权 BB!THj69a6  
authorisation of transaction                       交易的授权 Fg5kX  
availability                                         可获得性  "ESwA  
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balance                                      余额；差额；平衡 
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balance sheet                                    资产负债表 p{Yv3dNl  
bank                                                 银行 2~1SQ.Q<RY  
bank account                                    银行账户，银行户头 +_?hK{Ib"  
bank statement                                 银行对账单 R'bTN|Cq  
barter transaction                              易货交易，以物换物交易 rq/yD,I,  
basis of audit                                    审计依据 ?FeYN+qR  
basis of preparation                                (会计报表的)编制基础 V6&! 9b  
book of account                               账目，账簿 0w\
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borrowing                                         借款，贷款，借债 %S@ZXf~:  
branch                                              分支，分支机构，分店 RK'\C\gMDu  
brought forward                                (账户余额等的)承上年，承上期，承上页 vv3 * j&I  
budget                                              预算 6xe*E[#k\  
building                                      建筑物；大楼 u~
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business conditions                                  业务情况，经营情况 'KS,'%  
business licence                               (企业等的)营业执照 4$iz4U:P  
business relation                                业务关系 *8yAG]z  
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