[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.ydyu`  
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审计词汇英汉对照 $a+)v#?,  
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ability to continue as a going concern               持续经营能力 !<
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acceptability                                     可接受性，可接受程度 c9;oB|8|  
acceptable level of detection risk                     检查风险的可接受水平 fT_swhIO  
acceptance of engagement                       接受委托 8^dsx1U#  
accepting the engagement for the first time              首次接受委托 .Dg'MMBM  
access to asset                                         对资产的接触 `G.:G/b%H  
according to                                     根据，依据，依照 =;HmU.Uek%  
account balance                                账户余额 5V/CYcO  
account for                                       对……进行会计处理，核算；解释 rz gzX  
accounting                                        会计，会计学 TVFxEV7Fx  
accounting advisory serve                        会计咨询服务 (3Z~EIZz  
accounting firm                                 会计师事务所 8r sv8OO  
accounting information                      会计信息，会计资料 sOW,hpNW  
accounting period                             会计期间 q9"~sCH  
accounting policies                                   会计政策 yj{:%Km:`  
accounting professional bodies                 会计职业组织，会计职业团体 5A i$1'*p  
accounting records                                   会计记录 JSm3ZP|GqJ  
accounting responsibility                           会计责任 H[8P]"*z*i  
accounting service                             会计服务 EM.rO/qcW  
accounting standards                                会计准则 \78kShx  
Accounting Standards for Business Enterprises       企业会计准则 E|Z7art  
accounting system                             会计系统 dbLxm!;(  
accounting treatment                                会计处理 S~DY1e54GF  
accuracy                                    准确性，精确性 o] 7U;W  
additional audit procedures                      追加审计程序 k|T0Bly3P  
addressee                                         收件人，收信人 >jDx-H.N  
Administration of State-owned Assets  (the～)     国有资产管理局 -d6*
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administrative laws and regulations                 行政法规 bwAL:  
adverse impact                                 不利影响，负面影响 Bh,LJawE  
adverse opinion                                反对意见 >w=xGb7  
advisory group                                  咨询组，顾问组 7oI^shk  
agency fee                                        代理费，代理费用 %S<( z5  
aggregate                                          总计，合计为…… wh;E\^',n  
alternation of document and record                 变造文件和记录 :j2_Jn4UP  
alternative audit procedures                      替代审计程序，备选审计程序 Z;JZ<vEt92  
amend                                              修改，修订 l?%U*~*  
amortisation                                      摊销 Ey"<hAF  
analytical capacity                             分析能力 4';tMiz  
analytical procedures                               分析性程序 XL7jUi_4:L  
annual financial statements                        年度会计报表，年度财务报表 L~FE;*>7  
appendix                                          附录，附表 XP-4=0zd  
applicable                                         适用的 wfrWpz=FO  
applicable laws and regulations                 适用的法规 ?k:i3$  
application systems                                  应用系统 O}3M+  
apply consistently                              一贯地执行，一贯地实施 RFkJ^=}  
appropriate                                       适当的，合适的； Kv:ih=?  
征用，挪用 vv,(ta@t2  
appropriate authorization                          适当的授权 6gfdXVN5  
appropriateness of audit evidence                    审计证据的适当性 xQhvs=Zm]  
approval                                    批准，核准 TY|]""3f9  
assertion                                    (会计报表上的)认定；确认 :I}_  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 Uq6..<#  
asset                                                 资产，财产 /vB%gqJvX  
asset restructuring                             资产重组 Do|`wpR  
assignment of duties                                 职责的划分 k|7XC@i]%  
assistant                                     助理，助理人员 r8M/E lbk  
associated company                                 联属公司，联营公司 |7I.DBjR;  
association                                        联合，结合；协会，社团 J)n g,i  
assumption                                       假设，假定 KV0e^c;  
at a given date                                         在某一特定时日 >:`Y]6z  
attestation                                         鉴证，公证 Om0S^4y]x  
attestation service                             鉴证服务 jL)aU> kN  
audit adjustment                                审计调整 "t"=9:_t  
audit areas                                        审计领域 n.y72-&v  
audit conclusion                                审计结论 mlgdw M  
audit effectiveness                             审计效果 $sO}l  
audit efficiency                                  审计效率 2Xgw7` !L  
audit engagement letter                      审计业务约定书 vwzTrWA=  
audit evidence                                          审计证据 xTM&SVNbL_  
audit fee                                    审计费 3Pp*ID  
audit files                                          审计档案 9=I(AYG{m  
audit findings                                     审计中发现的事项  ]IJ.}  
audit implementation stage                        审计实施阶段 q#PGcCtu  
audit mark                                        审计标识 }~-)31e'`  
audit materiality                                 审计重要性 r/L
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audit method                                     审计方法 b \?#O}  
audit objective                                         审计目标，审计目的 N2tvP+Z6D  
audit of financial statements                      会计报表审计，财务报表审计 t Q_}o[  
audit opinion                                     审计意见 Z-H Kdv!d  
audit period                                      被审计期间，被审计年度 wy_TFV  
audit plan                                          审计计划 tO?*x/XC{  
audit planning                                    编制审计计划，制定审计计划，审计计划 'eqvK|Uj:  
audit planning stage                                  审计计划阶段 Zk}e?Grc  
audit procedure                                审计程序 Li=l/  
audit programme                               审计程序表，具体审计计划 yZFvpw|g  
audit report                                       审计报告 a+m q=K  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 ASy7")5  
audit report with a qualified opinion                 有保留意见的审计报告 4[.- a&!}  
audit report with an adverse opinion                否定意见的审计报告 &TWO/F+Y  
audit report with dual dates                      双重日期审计报告 O,JthlAV4  
audit reporting stage                                 审计报告阶段 sS(^7GARa  
audit responsibility                                   审计责任 jO:<"l^+u  
audit results                                      审计结果 }.zgVLL  
audit risk                                          审计风险 
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audit sampling                                          审计抽样 7qXgHrr0|U  
audit sampling techniques                         审计抽样方法，审计抽样技术 h/(9AO}t  
audit strategies                                  审计策略 /yrR f;}<O  
audit summary                                         审计总结，审计小结 G';oM;~/|  
audit team                                         审计小组 x'JfRz  
audit test                                    审计测试 OR"ni  
audit trail                                          审计轨迹 W {dx\+  
audit work                                        审计工作 S^D ~A8u  
audit working paper                                 审计工作底稿 ,%nmCetD@  
audited financial statement                        审计会计报表，已审计财务报表 )_2!1  
Auditing Guidelines (the～)                      审计规范指南 6o A0a\G'  
auditing standards                             审计准则 9fl !CG  
audit-oriented working paper                          (审计)业务类工作底稿 YBS]JCO  
authorisation                                     授权 nNilTJ   
authorisation of transaction                       交易的授权 x|<|eRYK  
availability                                         可获得性 }>frK#S  
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balance                                      余额；差额；平衡 @1Zf&'/6  
balance sheet                                    资产负债表 oS,<2Z  
bank                                                 银行 NKd @Kp`,  
bank account                                    银行账户，银行户头 }.b[az\T  
bank statement                                 银行对账单 `(o1&  
barter transaction                              易货交易，以物换物交易 5K6_#g4"  
basis of audit                                    审计依据 U-n33ty`H  
basis of preparation                                (会计报表的)编制基础 l1W5pmhK]'  
book of account                               账目，账簿 At bqj?  
borrowing                                         借款，贷款，借债 (c[h,>`@:  
branch                                              分支，分支机构，分店 p Y>yJ)  
brought forward                                (账户余额等的)承上年，承上期，承上页 v@t*iDa?7  
budget                                              预算 Zp_ _  
building                                      建筑物；大楼 ^jmnE.8R  
business conditions                                  业务情况，经营情况 #sqD
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business licence                               (企业等的)营业执照 *=|i"
 
business relation                                业务关系 Yaa M-o  
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