[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 yzerOL  
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审计词汇英汉对照 L1cI`9  
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ability to continue as a going concern               持续经营能力 [R=yF ~-  
acceptability                                     可接受性，可接受程度 jz qyk^X  
acceptable level of detection risk                     检查风险的可接受水平 [H6hyG~  
acceptance of engagement                       接受委托 v6>_ j L  
accepting the engagement for the first time              首次接受委托 syaPpM Q-  
access to asset                                         对资产的接触 ]j`c]
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according to                                     根据，依据，依照 p-Kz-+A[  
account balance                                账户余额 $npT[~U5  
account for                                       对……进行会计处理，核算；解释 y%%}k  
accounting                                        会计，会计学 5]AC*2(  
accounting advisory serve                        会计咨询服务 mj9 <%P  
accounting firm                                 会计师事务所 gBC@38|6)  
accounting information                      会计信息，会计资料 2/"u
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accounting period                             会计期间 [n \2
  
accounting policies                                   会计政策 S7/eS)SQR  
accounting professional bodies                 会计职业组织，会计职业团体 2QJ{a46}  
accounting records                                   会计记录 v":x4!kdX  
accounting responsibility                           会计责任 orWbU UC  
accounting service                             会计服务 "#{4d),r  
accounting standards                                会计准则 umt.Um.m2  
Accounting Standards for Business Enterprises       企业会计准则 ~N<4L>y<  
accounting system                             会计系统 W g02 A\  
accounting treatment                                会计处理 >zXsNeGQR  
accuracy                                    准确性，精确性 yCVI\y\B  
additional audit procedures                      追加审计程序 %M7` Hwu  
addressee                                         收件人，收信人 8W,Jh8N6  
Administration of State-owned Assets  (the～)     国有资产管理局 }a/x._[s  
administrative laws and regulations                 行政法规 ^(f"v e#7v  
adverse impact                                 不利影响，负面影响 EfCx`3~EX  
adverse opinion                                反对意见 -o$QS,  
advisory group                                  咨询组，顾问组
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agency fee                                        代理费，代理费用 Rb%8)t x  
aggregate                                          总计，合计为…… YoBPLS`K  
alternation of document and record                 变造文件和记录 @ycDCB(D}  
alternative audit procedures                      替代审计程序，备选审计程序 kBD>-5Sn_T  
amend                                              修改，修订 =;2%a(  
amortisation                                      摊销 apg=-^L'  
analytical capacity                             分析能力 {^\+iK4bS  
analytical procedures                               分析性程序 +n{#V;J  
annual financial statements                        年度会计报表，年度财务报表 i}.&0Fp  
appendix                                          附录，附表 E5I"%9X0H  
applicable                                         适用的 i{`FmrPO~  
applicable laws and regulations                 适用的法规 hc>HQrd  
application systems                                  应用系统 }:us:%  
apply consistently                              一贯地执行，一贯地实施 y5?RVlKJ  
appropriate                                       适当的，合适的； 4KIRHnaj  
征用，挪用 nxWY7hU  
appropriate authorization                          适当的授权 l49*<nkmq  
appropriateness of audit evidence                    审计证据的适当性 <<+\X:,  
approval                                    批准，核准 /OLFcxEWh  
assertion                                    (会计报表上的)认定；确认 Fcd3H$Na;  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 `*_mP<Ag  
asset                                                 资产，财产 6{n!Cb[e  
asset restructuring                             资产重组 /aZ+T5O  
assignment of duties                                 职责的划分 5=v}W:^v.  
assistant                                     助理，助理人员 +n XK-g;)'  
associated company                                 联属公司，联营公司 xv(9IEjt0  
association                                        联合，结合；协会，社团 y(CS5v#FG  
assumption                                       假设，假定 5ni~Q 9b  
at a given date                                         在某一特定时日 Sjvdirr  
attestation                                         鉴证，公证 ==3dEJS  
attestation service                             鉴证服务 WD]pU  
audit adjustment                                审计调整 9Uj$K>:  
audit areas                                        审计领域 +av@$}  
audit conclusion                                审计结论 8ZM&(Lz7u  
audit effectiveness                             审计效果 MZSy6 v  
audit efficiency                                  审计效率 * w?N{.  
audit engagement letter                      审计业务约定书 2R;}y7{  
audit evidence                                          审计证据 qf!p 9@4F[  
audit fee                                    审计费 Fl kcU `j  
audit files                                          审计档案 5*lT.  
audit findings                                     审计中发现的事项 ]P.'>4  
audit implementation stage                        审计实施阶段 gl\\+VyU  
audit mark                                        审计标识 o4m\~as)Y  
audit materiality                                 审计重要性 /{+y2.{j  
audit method                                     审计方法 _ba>19csq%  
audit objective                                         审计目标，审计目的 :Av#j@#  
audit of financial statements                      会计报表审计，财务报表审计 sf)EMh3Z  
audit opinion                                     审计意见 DI:]GED"=  
audit period                                      被审计期间，被审计年度 F Sw\_[^CQ  
audit plan                                          审计计划 piPR=B+  
audit planning                                    编制审计计划，制定审计计划，审计计划 *5%d XixN  
audit planning stage                                  审计计划阶段 -:|?h{q?u  
audit procedure                                审计程序 $*e2YQdLo  
audit programme                               审计程序表，具体审计计划 C-Q28lD}f  
audit report                                       审计报告 b\yXbyjZ3.  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 >,F bX8Zz  
audit report with a qualified opinion                 有保留意见的审计报告 B:'J`M"N  
audit report with an adverse opinion                否定意见的审计报告 YC++&Nk  
audit report with dual dates                      双重日期审计报告 h"X;3b^ m  
audit reporting stage                                 审计报告阶段 qh9Z50E9  
audit responsibility                                   审计责任 {:6r;TB  
audit results                                      审计结果 * @ 3Ag(  
audit risk                                          审计风险 KN<S}3MN  
audit sampling                                          审计抽样 ~;l@|7wGz  
audit sampling techniques                         审计抽样方法，审计抽样技术 :r{<zd>;  
audit strategies                                  审计策略 w65K[l;2  
audit summary                                         审计总结，审计小结 d,+Hd2o^X  
audit team                                         审计小组  gbF+WE  
audit test                                    审计测试 #|L8tuWW  
audit trail                                          审计轨迹 z@!`:'ak  
audit work                                        审计工作 %j.0G`x9 +  
audit working paper                                 审计工作底稿 B3We|oe!  
audited financial statement                        审计会计报表，已审计财务报表 1 eS&&J5  
Auditing Guidelines (the～)                      审计规范指南 3{'Ne}5%I  
auditing standards                             审计准则 9IjIIM2y  
audit-oriented working paper                          (审计)业务类工作底稿

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authorisation                                     授权 NjVYLn<.r  
authorisation of transaction                       交易的授权 Ag9 vU7  
availability                                         可获得性 uatm/o^~,  
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balance                                      余额；差额；平衡 - Ajo9H  
balance sheet                                    资产负债表 fObg3S92  
bank                                                 银行 SIBtmm1W  
bank account                                    银行账户，银行户头 J1( 9QN[w  
bank statement                                 银行对账单 7%5z p|3  
barter transaction                              易货交易，以物换物交易 t<#TJ>Le  
basis of audit                                    审计依据 uaT!(Y6  
basis of preparation                                (会计报表的)编制基础 ?qPo=~y01  
book of account                               账目，账簿 ~ksi</s  
borrowing                                         借款，贷款，借债 `, OG7hg  
branch                                              分支，分支机构，分店 n6wV.?8  
brought forward                                (账户余额等的)承上年，承上期，承上页 o} J&E{Tk  
budget                                              预算 ,]bhyp  
building                                      建筑物；大楼 h;
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business conditions                                  业务情况，经营情况 ,]|#[8  
business licence                               (企业等的)营业执照 KI)M JG:t  
business relation                                业务关系 %Qmn-uZ  
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