[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 uLc^(X  
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审计词汇英汉对照 0lhVqy}:}o  
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ability to continue as a going concern               持续经营能力 B95B|tU>.  
acceptability                                     可接受性，可接受程度 .l.a(_R  
acceptable level of detection risk                     检查风险的可接受水平 /~zai}  
acceptance of engagement                       接受委托 xlQBe-Wg  
accepting the engagement for the first time              首次接受委托 IiG6<|d8H  
access to asset                                         对资产的接触 tQ S5hwm*  
according to                                     根据，依据，依照 T}8Y6N<\m  
account balance                                账户余额 7(pF[LCF  
account for                                       对……进行会计处理，核算；解释 h5(4 *$%  
accounting                                        会计，会计学 vM5k_D  
accounting advisory serve                        会计咨询服务 PYGRsrcFd#  
accounting firm                                 会计师事务所 euC&0Ee2  
accounting information                      会计信息，会计资料 #{?qNl8F*J  
accounting period                             会计期间 EOCN
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accounting policies                                   会计政策 x QIq^/F0  
accounting professional bodies                 会计职业组织，会计职业团体 {WYX~Mvvj  
accounting records                                   会计记录 ;qm D50:%  
accounting responsibility                           会计责任
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accounting service                             会计服务 k |eBJ%  
accounting standards                                会计准则 UEguF&  
Accounting Standards for Business Enterprises       企业会计准则 m6w].-D8  
accounting system                             会计系统 H!$o$}A  
accounting treatment                                会计处理 zx)z/
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accuracy                                    准确性，精确性 zzX_q(:S  
additional audit procedures                      追加审计程序 !qWH`[:  
addressee                                         收件人，收信人 NxsBX:XDn  
Administration of State-owned Assets  (the～)     国有资产管理局 >U[j]V]  
administrative laws and regulations                 行政法规
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adverse impact                                 不利影响，负面影响 K~R`%r_  
adverse opinion                                反对意见 R^Y <RI  
advisory group                                  咨询组，顾问组 ]x(!&y:h  
agency fee                                        代理费，代理费用 'h,VR=e<  
aggregate                                          总计，合计为…… oC0qG[yp9S  
alternation of document and record                 变造文件和记录 c}2jmwq  
alternative audit procedures                      替代审计程序，备选审计程序 =w{Z@S(ukz  
amend                                              修改，修订 #T'{ n1AI  
amortisation                                      摊销 uC(V  
analytical capacity                             分析能力 De'_SD|=  
analytical procedures                               分析性程序 'F9jq  
annual financial statements                        年度会计报表，年度财务报表 Pu"P 9  
appendix                                          附录，附表 kZmpu?P  
applicable                                         适用的 4bYK}o S  
applicable laws and regulations                 适用的法规 }khV'6"'|  
application systems                                  应用系统 y.< m#Zzt  
apply consistently                              一贯地执行，一贯地实施 M 0U0;QJ  
appropriate                                       适当的，合适的； nH[yJGZYSA  
征用，挪用 J^Wa8Q;9lX  
appropriate authorization                          适当的授权 Yp^rR }N  
appropriateness of audit evidence                    审计证据的适当性 6\q]rfQ  
approval                                    批准，核准 :% ,:"  
assertion                                    (会计报表上的)认定；确认 W*),y:  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 paCV!tP  
asset                                                 资产，财产 @~"h62=] -  
asset restructuring                             资产重组 CDK5  
assignment of duties                                 职责的划分 l*d(;AR  
assistant                                     助理，助理人员 o<pf#tifv  
associated company                                 联属公司，联营公司 :&V h?  
association                                        联合，结合；协会，社团 BHU6t<G  
assumption                                       假设，假定 {tYZt4!{^  
at a given date                                         在某一特定时日 f'EuY17w  
attestation                                         鉴证，公证 Lr~=^{  
attestation service                             鉴证服务 CYY=R'1:G{  
audit adjustment                                审计调整 C26>BU<  
audit areas                                        审计领域 Ch<[l8;K  
audit conclusion                                审计结论 Qp_i
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audit effectiveness                             审计效果 gG(fQ 89U"  
audit efficiency                                  审计效率 *zbNd:i9  
audit engagement letter                      审计业务约定书 r\'A i6  
audit evidence                                          审计证据 +M\`#i\g>  
audit fee                                    审计费 eg;~zv  
audit files                                          审计档案 nrub*BuA  
audit findings                                     审计中发现的事项 JfLqtXF[&"  
audit implementation stage                        审计实施阶段 @#T|Y&  
audit mark                                        审计标识 \`~Ly-  
audit materiality                                 审计重要性 $P^q!H4D  
audit method                                     审计方法 OEA&~4&{7  
audit objective                                         审计目标，审计目的 hKL4cpK4  
audit of financial statements                      会计报表审计，财务报表审计 !Qu"BF  
audit opinion                                     审计意见 a|t$l=|DD  
audit period                                      被审计期间，被审计年度 0zmE>/O+
 
audit plan                                          审计计划 cUKE   
audit planning                                    编制审计计划，制定审计计划，审计计划 tE<H|_{L  
audit planning stage                                  审计计划阶段 f
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audit procedure                                审计程序 s>7}zU]  
audit programme                               审计程序表，具体审计计划 R O+GK`J  
audit report                                       审计报告 ~=M7 3U#  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 [9evz}X  
audit report with a qualified opinion                 有保留意见的审计报告 I_}SB|  
audit report with an adverse opinion                否定意见的审计报告 Z'`<5A%;  
audit report with dual dates                      双重日期审计报告 &^ 1$^=  
audit reporting stage                                 审计报告阶段 N} G[7Rp8l  
audit responsibility                                   审计责任 @\0ez<.p}  
audit results                                      审计结果 a*lh)l<KV  
audit risk                                          审计风险 ;=)k<6  
audit sampling                                          审计抽样 le|~BG hL  
audit sampling techniques                         审计抽样方法，审计抽样技术 [B\h$IcRv  
audit strategies                                  审计策略 LM~[@_j  
audit summary                                         审计总结，审计小结 ]!?;@$wx  
audit team                                         审计小组 kCWV r  
audit test                                    审计测试 +%
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audit trail                                          审计轨迹 LG{,c.Qj*  
audit work                                        审计工作 EN<F# Y3E  
audit working paper                                 审计工作底稿 -$,TMqM  
audited financial statement                        审计会计报表，已审计财务报表 +"\sc;6m.  
Auditing Guidelines (the～)                      审计规范指南 X5zDpi|Dq  
auditing standards                             审计准则 ?uzRhC_)!  
audit-oriented working paper                          (审计)业务类工作底稿 S 6@u@C  
authorisation                                     授权 ak$f"py x  
authorisation of transaction                       交易的授权 8]M;T>n[  
availability                                         可获得性 2b}t,&bv?  
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balance                                      余额；差额；平衡 O,{6*[)@  
balance sheet                                    资产负债表 q/4J.jL  
bank                                                 银行 n4;.W#\  
bank account                                    银行账户，银行户头 HJ=
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bank statement                                 银行对账单 g
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barter transaction                              易货交易，以物换物交易 vYwYQG  
basis of audit                                    审计依据 ;w{tv($$  
basis of preparation                                (会计报表的)编制基础 lk/n}bx  
book of account                               账目，账簿 j/323Za+  
borrowing                                         借款，贷款，借债 vOn`/5-  
branch                                              分支，分支机构，分店 QO<jI#  
brought forward                                (账户余额等的)承上年，承上期，承上页 Q|S.R1L^  
budget                                              预算 B3pCy~*5  
building                                      建筑物；大楼 u@W|gLT1  
business conditions                                  业务情况，经营情况 %aG5F}S2~  
business licence                               (企业等的)营业执照 k^3>Y%^1  
business relation                                业务关系 [%"|G9  
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