[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 }M(xN6E  
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审计词汇英汉对照 ]8"U)fzmc.  
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ability to continue as a going concern               持续经营能力 9iJ$M!  
acceptability                                     可接受性，可接受程度 B1FJAKI);  
acceptable level of detection risk                     检查风险的可接受水平 Yh^8 !  
acceptance of engagement                       接受委托 /~".GZ&29  
accepting the engagement for the first time              首次接受委托 _UZPQ[  
access to asset                                         对资产的接触 [\eVX `it  
according to                                     根据，依据，依照 a_0I)' ?  
account balance                                账户余额 7vRp<  
account for                                       对……进行会计处理，核算；解释 /zXOtaG  
accounting                                        会计，会计学 V'RbTFb9Z  
accounting advisory serve                        会计咨询服务 WC=d@d)M  
accounting firm                                 会计师事务所 rqp]{?33  
accounting information                      会计信息，会计资料 b{aB^a:f=L  
accounting period                             会计期间 y]PuY\+  
accounting policies                                   会计政策 o_b3G  
accounting professional bodies                 会计职业组织，会计职业团体 8 3/WWL }  
accounting records                                   会计记录 WcT= 5G  
accounting responsibility                           会计责任 nql9SQ'\\  
accounting service                             会计服务 .Mb0++% W  
accounting standards                                会计准则 ?%~^PHgZ|  
Accounting Standards for Business Enterprises       企业会计准则 V'>Plb.A  
accounting system                             会计系统 N.q*jY=X|  
accounting treatment                                会计处理 Id`V`|q  
accuracy                                    准确性，精确性 |,=^P`#%  
additional audit procedures                      追加审计程序 8!.V`|@lt  
addressee                                         收件人，收信人 ^
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Administration of State-owned Assets  (the～)     国有资产管理局 __7}4mA  
administrative laws and regulations                 行政法规 ~4=*kJ#7  
adverse impact                                 不利影响，负面影响 xk/-TXB 0  
adverse opinion                                反对意见 EN[T3 Y  
advisory group                                  咨询组，顾问组 m44a HBwId  
agency fee                                        代理费，代理费用 Fx.Ly]L  
aggregate                                          总计，合计为…… g-UCvY I  
alternation of document and record                 变造文件和记录 <'UGYY\wg0  
alternative audit procedures                      替代审计程序，备选审计程序
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amend                                              修改，修订 'Nt)7U>oC9  
amortisation                                      摊销 +C~d;p  
analytical capacity                             分析能力 VJTO:}Q  
analytical procedures                               分析性程序 :] U\{;q2  
annual financial statements                        年度会计报表，年度财务报表 0,m]W)  
appendix                                          附录，附表 L~;(M6Jp  
applicable                                         适用的 u_+iH$zA
 
applicable laws and regulations                 适用的法规 T\$i=,_$  
application systems                                  应用系统 d8agM/F*/  
apply consistently                              一贯地执行，一贯地实施 .QKyB>s  
appropriate                                       适当的，合适的； pZ\7!rON  
征用，挪用 ^Y+
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appropriate authorization                          适当的授权 !Tv3W Q@  
appropriateness of audit evidence                    审计证据的适当性 R{bG`C8.d  
approval                                    批准，核准 (57!{ [J  
assertion                                    (会计报表上的)认定；确认 x>##qYT  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 6YNL4HE?  
asset                                                 资产，财产 a,S;JF)v  
asset restructuring                             资产重组 jZkc yx  
assignment of duties                                 职责的划分 (?t}S.>g  
assistant                                     助理，助理人员 ,G}i:7  
associated company                                 联属公司，联营公司  &qdhxc4  
association                                        联合，结合；协会，社团 ^Z;zA@[wt  
assumption                                       假设，假定 sfr+W-7kx  
at a given date                                         在某一特定时日 P[G>uA>Z1  
attestation                                         鉴证，公证 yj_>G  
attestation service                             鉴证服务 UQ0<sI=  
audit adjustment                                审计调整 jy2gR1~  
audit areas                                        审计领域

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audit conclusion                                审计结论 %EVgSF!r  
audit effectiveness                             审计效果 w
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audit efficiency                                  审计效率 m Rw0R{  
audit engagement letter                      审计业务约定书 lTq"j?#E]m  
audit evidence                                          审计证据 :zKMw=  
audit fee                                    审计费 kUS]g r~i  
audit files                                          审计档案 OHpV%8 `  
audit findings                                     审计中发现的事项 EI 35&7(  
audit implementation stage                        审计实施阶段 xR3$sA2  
audit mark                                        审计标识 h,m 90Hd+  
audit materiality                                 审计重要性 kO3\v)B;  
audit method                                     审计方法 7>j~;p{  
audit objective                                         审计目标，审计目的 oS..y($TI  
audit of financial statements                      会计报表审计，财务报表审计 [F-GaaM  
audit opinion                                     审计意见 1,;X4/*  
audit period                                      被审计期间，被审计年度 $+7uB-KsU  
audit plan                                          审计计划 @ G)yz!H  
audit planning                                    编制审计计划，制定审计计划，审计计划 =gQ9>An  
audit planning stage                                  审计计划阶段 7LVG0A2>7  
audit procedure                                审计程序 %Rn*oV  
audit programme                               审计程序表，具体审计计划 -%yrs6  
audit report                                       审计报告 -g2l-N{&  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 `2@.%s1o=  
audit report with a qualified opinion                 有保留意见的审计报告 m:?"|. ]  
audit report with an adverse opinion                否定意见的审计报告 b),fz  
audit report with dual dates                      双重日期审计报告 ]$lt  
audit reporting stage                                 审计报告阶段 h5@GeYda  
audit responsibility                                   审计责任 K$M+"#./  
audit results                                      审计结果 _i+@HXR &  
audit risk                                          审计风险 + tMf&BZ  
audit sampling                                          审计抽样 k[ro[E  
audit sampling techniques                         审计抽样方法，审计抽样技术 XhM!pSl\  
audit strategies                                  审计策略 [rT.k5_  
audit summary                                         审计总结，审计小结 ^HJ?k:u  
audit team                                         审计小组 6qH0]7maI  
audit test                                    审计测试 >UaQ7CRo  
audit trail                                          审计轨迹 DaQl ip  
audit work                                        审计工作 <ErX<(0`ig  
audit working paper                                 审计工作底稿 /!?LBtqy  
audited financial statement                        审计会计报表，已审计财务报表 /qX?ca1_4^  
Auditing Guidelines (the～)                      审计规范指南 G*@!M %/  
auditing standards                             审计准则  @;bBc  
audit-oriented working paper                          (审计)业务类工作底稿 %A$&9c%  
authorisation                                     授权 ;Nj9,Va(t  
authorisation of transaction                       交易的授权 r!2U#rz  
availability                                         可获得性 ^'V :T Y  
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balance                                      余额；差额；平衡 Zj_2>A  
balance sheet                                    资产负债表 $mn0I69  
bank                                                 银行 =+!l8o&o,  
bank account                                    银行账户，银行户头 cQK-Euum  
bank statement                                 银行对账单
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barter transaction                              易货交易，以物换物交易 :dSda,!z  
basis of audit                                    审计依据 {?H5Pw>{%h  
basis of preparation                                (会计报表的)编制基础 IFp%Ta  
book of account                               账目，账簿 m$W>~  
borrowing                                         借款，贷款，借债 h)HEexyRg  
branch                                              分支，分支机构，分店 Oo|PZ_P  
brought forward                                (账户余额等的)承上年，承上期，承上页 \EySKQ=  
budget                                              预算 #0P_\X`E   
building                                      建筑物；大楼 !5 o j~H  
business conditions                                  业务情况，经营情况 @x}"aJgl  
business licence                               (企业等的)营业执照 G@k]rwub  
business relation                                业务关系 -r={P_E6  
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