[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 .J1Hg  
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审计词汇英汉对照 Jc"$p\ $-  
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ability to continue as a going concern               持续经营能力 ku[=QsMv  
acceptability                                     可接受性，可接受程度 |S>J<]H p  
acceptable level of detection risk                     检查风险的可接受水平 lU50.7<08  
acceptance of engagement                       接受委托 }^GV(]K  
accepting the engagement for the first time              首次接受委托 TgQ|T57  
access to asset                                         对资产的接触 3R:7bex  
according to                                     根据，依据，依照 Ng_rb KXC#  
account balance                                账户余额 8@LykJbP  
account for                                       对……进行会计处理，核算；解释 1n
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accounting                                        会计，会计学 iM\ZJ6  
accounting advisory serve                        会计咨询服务 C5s N[  
accounting firm                                 会计师事务所 b Kt3x+x(  
accounting information                      会计信息，会计资料 YnO1Lf@  
accounting period                             会计期间 &6|^~(P ?  
accounting policies                                   会计政策 M#lVPXS  
accounting professional bodies                 会计职业组织，会计职业团体 6ImV5^l  
accounting records                                   会计记录 8| jX ~f  
accounting responsibility                           会计责任 ".Deu|>  
accounting service                             会计服务 \")YKN=W  
accounting standards                                会计准则 e/HX,sf_g  
Accounting Standards for Business Enterprises       企业会计准则 dV2b)p4J  
accounting system                             会计系统 dS;|Kl[Om  
accounting treatment                                会计处理 `. sIZku  
accuracy                                    准确性，精确性 RSWB!-  
additional audit procedures                      追加审计程序 ;cm{4%=Iqe  
addressee                                         收件人，收信人 pqQdr-aR
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Administration of State-owned Assets  (the～)     国有资产管理局 l~6SR  
administrative laws and regulations                 行政法规 1:{O RX[;  
adverse impact                                 不利影响，负面影响 /=U v  
adverse opinion                                反对意见 4Tzu"y  
advisory group                                  咨询组，顾问组 C@?e`=9(  
agency fee                                        代理费，代理费用 #:\+7mCF  
aggregate                                          总计，合计为…… LN6JH!  
alternation of document and record                 变造文件和记录
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alternative audit procedures                      替代审计程序，备选审计程序 M4hN#0("4  
amend                                              修改，修订  RoM*Qjw  
amortisation                                      摊销 e~ 78'UH  
analytical capacity                             分析能力 85@6uBh  
analytical procedures                               分析性程序 U5ud?z()OA  
annual financial statements                        年度会计报表，年度财务报表 pii Q  
appendix                                          附录，附表 8JFkeU%yO  
applicable                                         适用的 ]MA)='~  
applicable laws and regulations                 适用的法规 TcKKI  
application systems                                  应用系统 g`8 mh&u%  
apply consistently                              一贯地执行，一贯地实施 R?9Plzt5  
appropriate                                       适当的，合适的； A[$wxdc  
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appropriate authorization                          适当的授权 l;VGJMPi  
appropriateness of audit evidence                    审计证据的适当性 Boj{+rE0  
approval                                    批准，核准 &qI5*aQ8T  
assertion                                    (会计报表上的)认定；确认 JK8@J9(#  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 MVL
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asset                                                 资产，财产 xo_k"'f+  
asset restructuring                             资产重组 ,l?76g  
assignment of duties                                 职责的划分 gMK3o8B/  
assistant                                     助理，助理人员 k#r7&Y  
associated company                                 联属公司，联营公司 0_zSQn9c  
association                                        联合，结合；协会，社团 ]aW.b_7<9  
assumption                                       假设，假定 .W+4sax:  
at a given date                                         在某一特定时日 n]{}C.C=  
attestation                                         鉴证，公证 Cg\)BHv~  
attestation service                             鉴证服务 o-CJdOS  
audit adjustment                                审计调整 2u;fT{(  
audit areas                                        审计领域 =$zr t  
audit conclusion                                审计结论 <C`eZ}Qqv  
audit effectiveness                             审计效果 Gc!{%x  
audit efficiency                                  审计效率 r`g
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audit engagement letter                      审计业务约定书 
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audit evidence                                          审计证据 KeO
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audit fee                                    审计费 |Gs-9+'y  
audit files                                          审计档案 .p0n\$r  
audit findings                                     审计中发现的事项 I lL   
audit implementation stage                        审计实施阶段 #<>E+ r+  
audit mark                                        审计标识 ,v5>sL  
audit materiality                                 审计重要性 l3|>*szX  
audit method                                     审计方法 ]~M{@h!<  
audit objective                                         审计目标，审计目的 ]{U*+K%,J  
audit of financial statements                      会计报表审计，财务报表审计 h=y(2xA  
audit opinion                                     审计意见 )ZU#19vr7  
audit period                                      被审计期间，被审计年度 VM|) \?Q  
audit plan                                          审计计划 -^ ayJ73  
audit planning                                    编制审计计划，制定审计计划，审计计划 I%|s  
audit planning stage                                  审计计划阶段 xENA:j?kF  
audit procedure                                审计程序 )3\rp$]1  
audit programme                               审计程序表，具体审计计划 y
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audit report                                       审计报告 1;[ <||K  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 <4HuV.K  
audit report with a qualified opinion                 有保留意见的审计报告 "lzg@=$|)  
audit report with an adverse opinion                否定意见的审计报告 ghQsS|)p.  
audit report with dual dates                      双重日期审计报告 g#3x)97Z  
audit reporting stage                                 审计报告阶段 ZS>/ 5  
audit responsibility                                   审计责任 "m)O13x  
audit results                                      审计结果 4i&!V9@:  
audit risk                                          审计风险 ,^66`C[G  
audit sampling                                          审计抽样 (xJBN?NRO  
audit sampling techniques                         审计抽样方法，审计抽样技术
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audit strategies                                  审计策略 W&[9x%Ba  
audit summary                                         审计总结，审计小结 s/^=WV  
audit team                                         审计小组 pnb
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audit test                                    审计测试 xT(.#9  
audit trail                                          审计轨迹 .shI%' V  
audit work                                        审计工作 s_?*R  
audit working paper                                 审计工作底稿 xx#Ef@bS  
audited financial statement                        审计会计报表，已审计财务报表 0vNM#@  
Auditing Guidelines (the～)                      审计规范指南 t$D[,$G9  
auditing standards                             审计准则 ky"7 ^  
audit-oriented working paper                          (审计)业务类工作底稿 au~gJW-  
authorisation                                     授权 yf>,oNIAg  
authorisation of transaction                       交易的授权 52Ffle8  
availability                                         可获得性 OU=IV;V{  
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balance                                      余额；差额；平衡 Du4?n8 o  
balance sheet                                    资产负债表 ~%q e,  
bank                                                 银行 "d*  
bank account                                    银行账户，银行户头 CA~S$H\"  
bank statement                                 银行对账单 aq**w?l  
barter transaction                              易货交易，以物换物交易 @WUCv7U  
basis of audit                                    审计依据 j+v)I =  
basis of preparation                                (会计报表的)编制基础 x6P^IkL:  
book of account                               账目，账簿 }z@hx@N/  
borrowing                                         借款，贷款，借债 9Ky,oB  
branch                                              分支，分支机构，分店 49>yIuG
 
brought forward                                (账户余额等的)承上年，承上期，承上页 O$\N]#  
budget                                              预算 _J`M>W)8  
building                                      建筑物；大楼 @XJv9aq  
business conditions                                  业务情况，经营情况 of<OOh%3  
business licence                               (企业等的)营业执照 `Q[$R&\  
business relation                                业务关系 s@9#hjv2  
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