[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 h@@=M  
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审计词汇英汉对照 -A!%*9Z  
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ability to continue as a going concern               持续经营能力 3=ymm^  
acceptability                                     可接受性，可接受程度 Owk|@6!  
acceptable level of detection risk                     检查风险的可接受水平 jW@
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acceptance of engagement                       接受委托 }RqK84K  
accepting the engagement for the first time              首次接受委托 .kfIi^z  
access to asset                                         对资产的接触 _:27]K:  
according to                                     根据，依据，依照 @f_+=}|dc  
account balance                                账户余额 /&94 eC  
account for                                       对……进行会计处理，核算；解释 sD wqH.L  
accounting                                        会计，会计学 tIgN$BHR>  
accounting advisory serve                        会计咨询服务 W5MTD]J   
accounting firm                                 会计师事务所 H7:] ]j1  
accounting information                      会计信息，会计资料 N]sAji*  
accounting period                             会计期间
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accounting policies                                   会计政策 czd~8WgOa  
accounting professional bodies                 会计职业组织，会计职业团体 E< fVZ,  
accounting records                                   会计记录 HHsmLo c4  
accounting responsibility                           会计责任 &:)Wh[  
accounting service                             会计服务 U/NoP4~{  
accounting standards                                会计准则 #;nYg?d=  
Accounting Standards for Business Enterprises       企业会计准则 +srGN5!  
accounting system                             会计系统 L;I]OC^J  
accounting treatment                                会计处理 CeC6hGR5  
accuracy                                    准确性，精确性 }`~+]9<  
additional audit procedures                      追加审计程序 | %Vh`HT  
addressee                                         收件人，收信人 ea')$gR  
Administration of State-owned Assets  (the～)     国有资产管理局 'b{]:Y  
administrative laws and regulations                 行政法规 D d</`iUq  
adverse impact                                 不利影响，负面影响 C~iL3Cb  
adverse opinion                                反对意见 S^\Vgi(  
advisory group                                  咨询组，顾问组 kPLxEwl  
agency fee                                        代理费，代理费用 'q:`? nJ^  
aggregate                                          总计，合计为…… y h9*z3  
alternation of document and record                 变造文件和记录 @I!0-OjL  
alternative audit procedures                      替代审计程序，备选审计程序 LSr]S79N1  
amend                                              修改，修订 Jze:[MYS  
amortisation                                      摊销 dlTt_.  
analytical capacity                             分析能力 \P`hq^;  
analytical procedures                               分析性程序 6,{$J  
annual financial statements                        年度会计报表，年度财务报表 "a U aotx  
appendix                                          附录，附表 `+Q%oj#FF  
applicable                                         适用的 @J`"[%U  
applicable laws and regulations                 适用的法规 <GaS36ZW  
application systems                                  应用系统 yaH Zt`Y  
apply consistently                              一贯地执行，一贯地实施 hQDXlFHT  
appropriate                                       适当的，合适的； jtc]>]6i  
征用，挪用 6j
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appropriate authorization                          适当的授权 ikiypWq  
appropriateness of audit evidence                    审计证据的适当性 %OOl'o"V{s  
approval                                    批准，核准 H~1jY4E  
assertion                                    (会计报表上的)认定；确认 WEi2=3dV  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 }Kbb4]t|"  
asset                                                 资产，财产 q5)O%l!  
asset restructuring                             资产重组 5]Y?m'  
assignment of duties                                 职责的划分 ^3L0w
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assistant                                     助理，助理人员 7E~;xn;  
associated company                                 联属公司，联营公司 @t_=Yl2
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association                                        联合，结合；协会，社团 HCC#j9UN6  
assumption                                       假设，假定 VS8Rx.?  
at a given date                                         在某一特定时日 ]-/VH
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attestation                                         鉴证，公证 +!.^zp21  
attestation service                             鉴证服务 _>X+ZlpU
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audit adjustment                                审计调整 j\^CV?}sm'  
audit areas                                        审计领域 y/ ef>ZZ  
audit conclusion                                审计结论 *YuF0Yt  
audit effectiveness                             审计效果 ZX./P 0  
audit efficiency                                  审计效率 <lE<f+  
audit engagement letter                      审计业务约定书 n8ZZ#}Nhg  
audit evidence                                          审计证据 (M.&^w;`,  
audit fee                                    审计费 %aVq+kC h  
audit files                                          审计档案 -4{<=y?"a  
audit findings                                     审计中发现的事项 CdjI`  
audit implementation stage                        审计实施阶段 Fyatd  
audit mark                                        审计标识 CN8Y\<Ar  
audit materiality                                 审计重要性 P:MT*ra*,  
audit method                                     审计方法 ={@6{-tl  
audit objective                                         审计目标，审计目的 <1${1A <Wa  
audit of financial statements                      会计报表审计，财务报表审计 g&Vx:fOC  
audit opinion                                     审计意见 hy"\RW  
audit period                                      被审计期间，被审计年度 9Y_HyOZ*GX  
audit plan                                          审计计划 fSvM(3Y<Qh  
audit planning                                    编制审计计划，制定审计计划，审计计划 %S^8c  
audit planning stage                                  审计计划阶段 K:#I  
audit procedure                                审计程序 fN1-d&T  
audit programme                               审计程序表，具体审计计划 S
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audit report                                       审计报告 :emiQ  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 ^Q?  
audit report with a qualified opinion                 有保留意见的审计报告 dn$!&
  
audit report with an adverse opinion                否定意见的审计报告 y,,dCca  
audit report with dual dates                      双重日期审计报告 EaY?aAuS:  
audit reporting stage                                 审计报告阶段 <FkFs{(t  
audit responsibility                                   审计责任 mLLDE;7|}  
audit results                                      审计结果 j/c&xv7=  
audit risk                                          审计风险 eF-."1  
audit sampling                                          审计抽样 $1L>)S  
audit sampling techniques                         审计抽样方法，审计抽样技术 rlSeu5X6  
audit strategies                                  审计策略 
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audit summary                                         审计总结，审计小结 m'=Crei  
audit team                                         审计小组 e)? .r9pA;  
audit test                                    审计测试 y'nK>)WG4  
audit trail                                          审计轨迹 `%"\@<  
audit work                                        审计工作 /dI&o,sA  
audit working paper                                 审计工作底稿 r1{@Ucw2  
audited financial statement                        审计会计报表，已审计财务报表 0)e\`
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Auditing Guidelines (the～)                      审计规范指南 Zaf:fsj>  
auditing standards                             审计准则 kxI F#/8  
audit-oriented working paper                          (审计)业务类工作底稿 b&N'C9/8  
authorisation                                     授权 9Uekvs=r=M  
authorisation of transaction                       交易的授权 !")tU+:  
availability                                         可获得性 h_3E)jc  
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balance                                      余额；差额；平衡 3J|F?M"N7  
balance sheet                                    资产负债表 C]`$AqKl  
bank                                                 银行 ,77d(bR<  
bank account                                    银行账户，银行户头 CXx*_@}MU  
bank statement                                 银行对账单 SBk4_J/_  
barter transaction                              易货交易，以物换物交易 u$Jz~:=,  
basis of audit                                    审计依据 }I6veagK  
basis of preparation                                (会计报表的)编制基础 ;)z:fToh  
book of account                               账目，账簿 Nv}=L : E  
borrowing                                         借款，贷款，借债 ' ;FnIZ  
branch                                              分支，分支机构，分店 W ]?G}Q;  
brought forward                                (账户余额等的)承上年，承上期，承上页 g63(E,;;J  
budget                                              预算 /cQueUME`  
building                                      建筑物；大楼 =M[bnq*\  
business conditions                                  业务情况，经营情况 lc1(t:"[  
business licence                               (企业等的)营业执照 hPkWCoQpq  
business relation                                业务关系 }"P|`"WW  
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