[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 p-H q\DP  
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审计词汇英汉对照 6_a42#  
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ability to continue as a going concern               持续经营能力 Q Fv"!Ql  
acceptability                                     可接受性，可接受程度 1'dL8Y  
acceptable level of detection risk                     检查风险的可接受水平 z}vgp\cuT  
acceptance of engagement                       接受委托 OchIEF"N  
accepting the engagement for the first time              首次接受委托 `Trpv$  
access to asset                                         对资产的接触 HF9d~7R  
according to                                     根据，依据，依照 Z_oBZ s  
account balance                                账户余额 fdIk{o  
account for                                       对……进行会计处理，核算；解释 XY]|OZ7(  
accounting                                        会计，会计学 -v*wT*I1  
accounting advisory serve                        会计咨询服务 Nj Ng=q  
accounting firm                                 会计师事务所 n%lY7.z8d  
accounting information                      会计信息，会计资料 %Y"@VcN  
accounting period                             会计期间 2 w2JFdm  
accounting policies                                   会计政策 Yl[GO}M  
accounting professional bodies                 会计职业组织，会计职业团体 =6Dz<Lq  
accounting records                                   会计记录 je6H}eWTC6  
accounting responsibility                           会计责任 w{J0K;L  
accounting service                             会计服务 !Jt Vp&?  
accounting standards                                会计准则 P>/n!1c  
Accounting Standards for Business Enterprises       企业会计准则 \e%H5Wx
  
accounting system                             会计系统 sGjYL>*  
accounting treatment                                会计处理 d^"<Tz!  
accuracy                                    准确性，精确性 A ^YHtJ  
additional audit procedures                      追加审计程序 _@[M0t}g_  
addressee                                         收件人，收信人 85U')LY  
Administration of State-owned Assets  (the～)     国有资产管理局 lPL>8.j  
administrative laws and regulations                 行政法规 _Y'+E  
adverse impact                                 不利影响，负面影响 #F\}PCBe'  
adverse opinion                                反对意见 )J&1uMp{  
advisory group                                  咨询组，顾问组 F0O"rN{  
agency fee                                        代理费，代理费用 1s4+a^&  
aggregate                                          总计，合计为…… Yb8 o`j+t  
alternation of document and record                 变造文件和记录 JTw\5j  
alternative audit procedures                      替代审计程序，备选审计程序 9ZjSM,+  
amend                                              修改，修订 jX5lwP Q|F  
amortisation                                      摊销 ` V}e$  
analytical capacity                             分析能力 9/[3xhB4  
analytical procedures                               分析性程序 HE911 lc:  
annual financial statements                        年度会计报表，年度财务报表 tSK{Abw1B  
appendix                                          附录，附表 bKsl'3~ k  
applicable                                         适用的 e;:~@cB,c  
applicable laws and regulations                 适用的法规 &D,gKT ~  
application systems                                  应用系统 Fj<#*2{]B  
apply consistently                              一贯地执行，一贯地实施 Wb:jZ  
appropriate                                       适当的，合适的； = 8F/]8_  
征用，挪用 (P {o9  
appropriate authorization                          适当的授权 iGmBG1a\  
appropriateness of audit evidence                    审计证据的适当性 u(B0X=B  
approval                                    批准，核准 ]K'iCYY  
assertion                                    (会计报表上的)认定；确认 LyM"  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 ZSj^\JU  
asset                                                 资产，财产 ~W'>L++  
asset restructuring                             资产重组 ,>X +tEgR  
assignment of duties                                 职责的划分 _ F&BSu  
assistant                                     助理，助理人员 J_A+)_  
associated company                                 联属公司，联营公司 {7!WtH;-  
association                                        联合，结合；协会，社团 V3&_ST  
assumption                                       假设，假定 ^sxcBG  
at a given date                                         在某一特定时日 s ^Lg*t3I  
attestation                                         鉴证，公证 HE0UcP1U  
attestation service                             鉴证服务 $qk2!  
audit adjustment                                审计调整 PzThVeJ+  
audit areas                                        审计领域 n!5 :I#B  
audit conclusion                                审计结论 `~'yy q  
audit effectiveness                             审计效果 mF\r]ovVm  
audit efficiency                                  审计效率 @Y":DHF5q  
audit engagement letter                      审计业务约定书 zmk#gk2H  
audit evidence                                          审计证据 y2
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audit fee                                    审计费 t><AaYij_  
audit files                                          审计档案 1Wzm51RU  
audit findings                                     审计中发现的事项 7Pu.<b}  
audit implementation stage                        审计实施阶段 }r:H7&|&  
audit mark                                        审计标识 ,TY&N-  
audit materiality                                 审计重要性 JAM4 R_  
audit method                                     审计方法 QEIu}e6b  
audit objective                                         审计目标，审计目的 q1QrtJFPG  
audit of financial statements                      会计报表审计，财务报表审计 <i
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audit opinion                                     审计意见 dLQV>oF  
audit period                                      被审计期间，被审计年度 \Ub=Wm\
 
audit plan                                          审计计划 -gZI^EII  
audit planning                                    编制审计计划，制定审计计划，审计计划 _h1n]@ d5  
audit planning stage                                  审计计划阶段 6j9P`#Lt  
audit procedure                                审计程序 s,UccA@  
audit programme                               审计程序表，具体审计计划 kWs"v6B  
audit report                                       审计报告 bd],fNgJ  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 M$j]VZ  
audit report with a qualified opinion                 有保留意见的审计报告 wmh[yYWc  
audit report with an adverse opinion                否定意见的审计报告 `4E6&&E+S  
audit report with dual dates                      双重日期审计报告 6A$ \I44  
audit reporting stage                                 审计报告阶段 XKqUbi  
audit responsibility                                   审计责任 ~Y^ UP  
audit results                                      审计结果 ?0HPd5=<v  
audit risk                                          审计风险 v^_OX$=,  
audit sampling                                          审计抽样 -z%| Jk  
audit sampling techniques                         审计抽样方法，审计抽样技术 ,<]X0;~oB  
audit strategies                                  审计策略 |ho|Kl `=  
audit summary                                         审计总结，审计小结 |/
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audit team                                         审计小组 $agd9z,&m  
audit test                                    审计测试 r9@4-U7v&  
audit trail                                          审计轨迹 f(Jz*el S  
audit work                                        审计工作 Y/Yp+W6n  
audit working paper                                 审计工作底稿 M5DW!^  
audited financial statement                        审计会计报表，已审计财务报表 /lBx}o'  
Auditing Guidelines (the～)                      审计规范指南 5N=QS1<$5  
auditing standards                             审计准则 'LY.7cW  
audit-oriented working paper                          (审计)业务类工作底稿 S0+nQM%  
authorisation                                     授权 NbyVBl0=  
authorisation of transaction                       交易的授权 w+<`
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availability                                         可获得性 P S ,@ \  
B J{Fu8  
balance                                      余额；差额；平衡 =lIG#{`Q  
balance sheet                                    资产负债表 Gb]t%\  
bank                                                 银行 4f+R}Ee7  
bank account                                    银行账户，银行户头 6BT o%  
bank statement                                 银行对账单 M7rVH\:[-  
barter transaction                              易货交易，以物换物交易 k!Y7Rc{"  
basis of audit                                    审计依据 "?E>rWz  
basis of preparation                                (会计报表的)编制基础 __Ei;%cV  
book of account                               账目，账簿 ^F
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borrowing                                         借款，贷款，借债 AN;SRl  
branch                                              分支，分支机构，分店 ~Xa8\>  
brought forward                                (账户余额等的)承上年，承上期，承上页 Qp9)Rc5  
budget                                              预算 (gd+-o4  
building                                      建筑物；大楼 -z"=d<@  
business conditions                                  业务情况，经营情况 ;E? Z<3{  
business licence                               (企业等的)营业执照 l*;Isz:  
business relation                                业务关系 7Ddo^Gtx  
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