[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)1Y7?r]  
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审计词汇英汉对照 <sli!r
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ability to continue as a going concern               持续经营能力 XR|U6bf]  
acceptability                                     可接受性，可接受程度 )9i$ 1"a(  
acceptable level of detection risk                     检查风险的可接受水平 }\
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acceptance of engagement                       接受委托 #pcgfVl  
accepting the engagement for the first time              首次接受委托 ACOn}yH  
access to asset                                         对资产的接触 5Deo}(3  
according to                                     根据，依据，依照 A~}5T%qb  
account balance                                账户余额 ]Bj2;<@y  
account for                                       对……进行会计处理，核算；解释 yQ0:M/r;0  
accounting                                        会计，会计学 %y_{?|+  
accounting advisory serve                        会计咨询服务 s>*xAIx  
accounting firm                                 会计师事务所 |p.|zH  
accounting information                      会计信息，会计资料 /]oQqZHv  
accounting period                             会计期间 5Mz:$5Tm  
accounting policies                                   会计政策 _Wqy, L;J  
accounting professional bodies                 会计职业组织，会计职业团体 +\]Gu (z<  
accounting records                                   会计记录 "S H=|5+  
accounting responsibility                           会计责任 lHAWZyO  
accounting service                             会计服务 7-gT:  
accounting standards                                会计准则 $b(CN+#  
Accounting Standards for Business Enterprises       企业会计准则 \@[,UZ  
accounting system                             会计系统 MXiQWg$  
accounting treatment                                会计处理 CEW1T_1U<\  
accuracy                                    准确性，精确性 J6Vx7  
additional audit procedures                      追加审计程序 ?N^1v&Q  
addressee                                         收件人，收信人 $*|M+ofQ  
Administration of State-owned Assets  (the～)     国有资产管理局 Y (pUd3y  
administrative laws and regulations                 行政法规 u}b%-:-  
adverse impact                                 不利影响，负面影响 "VDMO^  
adverse opinion                                反对意见 LcZ|A;it  
advisory group                                  咨询组，顾问组 T'{9!By,P  
agency fee                                        代理费，代理费用 6?'7`p  
aggregate                                          总计，合计为…… ,u>[cRqw  
alternation of document and record                 变造文件和记录 HuJc*op-6  
alternative audit procedures                      替代审计程序，备选审计程序 Yt?]0i+  
amend                                              修改，修订 }R11G9N.  
amortisation                                      摊销 C;j&Vbf  
analytical capacity                             分析能力 |{v#'";O:
 
analytical procedures                               分析性程序 M*f]d`B  
annual financial statements                        年度会计报表，年度财务报表 oKb"Ky@s  
appendix                                          附录，附表 (zh[1 [a  
applicable                                         适用的 9:P]{}  
applicable laws and regulations                 适用的法规 j+@3.^vK
 
application systems                                  应用系统 <v'&Pk<  
apply consistently                              一贯地执行，一贯地实施 =r*Ykd;W|E  
appropriate                                       适当的，合适的； Vd(n2JMtG  
征用，挪用 tj$[s zo  
appropriate authorization                          适当的授权 ES?*w@x  
appropriateness of audit evidence                    审计证据的适当性 -]+pwZ4g  
approval                                    批准，核准 S*$?~4{R  
assertion                                    (会计报表上的)认定；确认 *~>p; *  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 =J4|"z:  
asset                                                 资产，财产 |R1T;J<[  
asset restructuring                             资产重组 uKXNzz  
assignment of duties                                 职责的划分 GX0zir
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assistant                                     助理，助理人员 H> A6VDu  
associated company                                 联属公司，联营公司 Fj(GyPFG  
association                                        联合，结合；协会，社团 [orL.D]  
assumption                                       假设，假定 a eeo
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at a given date                                         在某一特定时日 -58q6yA  
attestation                                         鉴证，公证 O`Gq7=X  
attestation service                             鉴证服务
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audit adjustment                                审计调整 r5Tdp)S  
audit areas                                        审计领域 <l$ d>,  
audit conclusion                                审计结论 ,T` ,OZm  
audit effectiveness                             审计效果 t:5-Ro  
audit efficiency                                  审计效率 EG;E !0  
audit engagement letter                      审计业务约定书 t2s/zxt  
audit evidence                                          审计证据 `/ayg:WSU  
audit fee                                    审计费 q+y\pdhdO  
audit files                                          审计档案 i5t6$|u:&m  
audit findings                                     审计中发现的事项 ~y2zl  
audit implementation stage                        审计实施阶段 80wzn,o S  
audit mark                                        审计标识 
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audit materiality                                 审计重要性 (XQuRL<X  
audit method                                     审计方法 P=5+I+  
audit objective                                         审计目标，审计目的 _BmObXOp.  
audit of financial statements                      会计报表审计，财务报表审计 |7tD&9<  
audit opinion                                     审计意见 z.!N|"4yr  
audit period                                      被审计期间，被审计年度 !6T"J!F#  
audit plan                                          审计计划 *B"Y]6$  
audit planning                                    编制审计计划，制定审计计划，审计计划 {^ b2nOMv  
audit planning stage                                  审计计划阶段 . \"k49M`  
audit procedure                                审计程序 $KO2+^%y  
audit programme                               审计程序表，具体审计计划 8~]D!c8;a  
audit report                                       审计报告 12KC4,C&1i  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 akxNT_   
audit report with a qualified opinion                 有保留意见的审计报告 (Z SaAn),  
audit report with an adverse opinion                否定意见的审计报告 .mt%8 GM  
audit report with dual dates                      双重日期审计报告 K"H\gmV_g  
audit reporting stage                                 审计报告阶段 hlaN'j <C  
audit responsibility                                   审计责任 6 (Pan%  
audit results                                      审计结果 e~9O#rQI  
audit risk                                          审计风险 Jpj=d@Of70  
audit sampling                                          审计抽样 Dj&~x  
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 g[3LPKQ  
audit summary                                         审计总结，审计小结 {`QHg O  
audit team                                         审计小组 qW0:q.   
audit test                                    审计测试 En?V\|,  
audit trail                                          审计轨迹 :TH cI;PG8  
audit work                                        审计工作 4^tSg#!V{  
audit working paper                                 审计工作底稿 Yf w>x[#e  
audited financial statement                        审计会计报表，已审计财务报表 2Wz8E2.  
Auditing Guidelines (the～)                      审计规范指南 2T~cOH;T  
auditing standards                             审计准则 ,Of^x ER`  
audit-oriented working paper                          (审计)业务类工作底稿 L>1hiD &  
authorisation                                     授权 -3EQ
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authorisation of transaction                       交易的授权 9CY{}g  
availability                                         可获得性 :8A+2ra&  
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balance                                      余额；差额；平衡 %9J@##+  
balance sheet                                    资产负债表 h[ DNhR  
bank                                                 银行 W)In.?>]W  
bank account                                    银行账户，银行户头 5ilGWkb`'X  
bank statement                                 银行对账单 7K1-.uQ  
barter transaction                              易货交易，以物换物交易 }02`ve*   
basis of audit                                    审计依据  mgq!)  
basis of preparation                                (会计报表的)编制基础 {
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book of account                               账目，账簿 21uK&nVf^l  
borrowing                                         借款，贷款，借债 =
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branch                                              分支，分支机构，分店 K}~$h,n  
brought forward                                (账户余额等的)承上年，承上期，承上页 #z*,CU#S9d  
budget                                              预算 1-KNXGb'  
building                                      建筑物；大楼 tIsWPt]Y  
business conditions                                  业务情况，经营情况 iC gZ3M]  
business licence                               (企业等的)营业执照 zUfq.   
business relation                                业务关系 BUO5g8m{  
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