[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 iu!j#VO  
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审计词汇英汉对照 #\9sCnb  
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ability to continue as a going concern               持续经营能力 RbB y8ZVM  
acceptability                                     可接受性，可接受程度 d*3;6ZLy  
acceptable level of detection risk                     检查风险的可接受水平 N8a+X|3]0  
acceptance of engagement                       接受委托 Y1RiuJtL  
accepting the engagement for the first time              首次接受委托 !14aw
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access to asset                                         对资产的接触 0<f\bY02  
according to                                     根据，依据，依照 R'RLF =  
account balance                                账户余额 qOaI4JP@  
account for                                       对……进行会计处理，核算；解释 dXr=&@1  
accounting                                        会计，会计学 R T/T+Q!  
accounting advisory serve                        会计咨询服务 5J!ncLNm{  
accounting firm                                 会计师事务所 JU^{!u  
accounting information                      会计信息，会计资料 YC!Tgb~H  
accounting period                             会计期间 u&MlWKCi  
accounting policies                                   会计政策 lm'L-ZPN  
accounting professional bodies                 会计职业组织，会计职业团体 r|!w,>.  
accounting records                                   会计记录 y\-f{I   
accounting responsibility                           会计责任 .b'o}DLa  
accounting service                             会计服务 'r`#u@TTZ  
accounting standards                                会计准则 p H&Tb4  
Accounting Standards for Business Enterprises       企业会计准则 CBaU$`5  
accounting system                             会计系统 bvHF;Qywg  
accounting treatment                                会计处理 W 2/`O?  
accuracy                                    准确性，精确性 3I0=^>A  
additional audit procedures                      追加审计程序 }.md$N_F  
addressee                                         收件人，收信人 vLQ!kB^\W  
Administration of State-owned Assets  (the～)     国有资产管理局 s9
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administrative laws and regulations                 行政法规 T)%34gN  
adverse impact                                 不利影响，负面影响 ]T
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adverse opinion                                反对意见 U~{fbS3,  
advisory group                                  咨询组，顾问组 OsS5WY0H  
agency fee                                        代理费，代理费用 rv`kP"I  
aggregate                                          总计，合计为…… bb<qnB  
alternation of document and record                 变造文件和记录 Q'?{_  
alternative audit procedures                      替代审计程序，备选审计程序 s$g"6;_\  
amend                                              修改，修订 OV r, {[r  
amortisation                                      摊销 RmXC ^VQ  
analytical capacity                             分析能力 ?-"xP'#  
analytical procedures                               分析性程序 Y=RdxCCx4  
annual financial statements                        年度会计报表，年度财务报表 Jpi\n- d!  
appendix                                          附录，附表 >uMj}<g#Z?  
applicable                                         适用的 )$18a  
applicable laws and regulations                 适用的法规 AhjK*nJF  
application systems                                  应用系统 8?ig/HSt2  
apply consistently                              一贯地执行，一贯地实施 _TF\y@hF*D  
appropriate                                       适当的，合适的； ;dXQB>Za  
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appropriate authorization                          适当的授权 h\ +U+?u  
appropriateness of audit evidence                    审计证据的适当性 C>%2'S^.b  
approval                                    批准，核准 y+3< ] N  
assertion                                    (会计报表上的)认定；确认 Y\e,#y  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 UhQsT^b_  
asset                                                 资产，财产 Jjt'R`t%t  
asset restructuring                             资产重组 M%dJqwH5{
 
assignment of duties                                 职责的划分 ~G0\57;h  
assistant                                     助理，助理人员 tvNh@it:F  
associated company                                 联属公司，联营公司 ;CbQ}k  
association                                        联合，结合；协会，社团 5DgfrX  
assumption                                       假设，假定 6=V&3|"  
at a given date                                         在某一特定时日 Jt4&%b-T  
attestation                                         鉴证，公证 j3j<01rq  
attestation service                             鉴证服务 v7rEUS-  
audit adjustment                                审计调整 LKtug>Me  
audit areas                                        审计领域 pk&kJ307  
audit conclusion                                审计结论 o*5<Cxg  
audit effectiveness                             审计效果 /cn=8%!N  
audit efficiency                                  审计效率 D ff0$06Nq  
audit engagement letter                      审计业务约定书 -Y]ue*k{  
audit evidence                                          审计证据 MB$K ?"Y  
audit fee                                    审计费 W,</  
audit files                                          审计档案 cID{X&or  
audit findings                                     审计中发现的事项 ?L=@Zs  
audit implementation stage                        审计实施阶段 2qEm,x'S  
audit mark                                        审计标识  3*@ sp  
audit materiality                                 审计重要性 /P<K)a4GM  
audit method                                     审计方法 "9=F/o9  
audit objective                                         审计目标，审计目的 #R_IF&7  
audit of financial statements                      会计报表审计，财务报表审计 !acm@"Ea  
audit opinion                                     审计意见 <uGc=Du  
audit period                                      被审计期间，被审计年度 2z/qbzG7  
audit plan                                          审计计划 dZnAdlJ  
audit planning                                    编制审计计划，制定审计计划，审计计划 I[|5 DQ  
audit planning stage                                  审计计划阶段
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audit procedure                                审计程序 #]nH
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audit programme                               审计程序表，具体审计计划 [t^Z2a{  
audit report                                       审计报告 1+;Z0$edxz  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 wLeP;u1  
audit report with a qualified opinion                 有保留意见的审计报告 fVCpG~&t  
audit report with an adverse opinion                否定意见的审计报告 g~FA:R  
audit report with dual dates                      双重日期审计报告 <0,c{e  
audit reporting stage                                 审计报告阶段 Z
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audit responsibility                                   审计责任 ]IQTf5n  
audit results                                      审计结果 Y.M^tH:  
audit risk                                          审计风险 3OUZR5_$  
audit sampling                                          审计抽样 ;m/%g{oV  
audit sampling techniques                         审计抽样方法，审计抽样技术 #7S[Ch}O  
audit strategies                                  审计策略 iN\D`9e  
audit summary                                         审计总结，审计小结 eNN)2-96  
audit team                                         审计小组 CB(Qy9C%h[  
audit test                                    审计测试 yLfb'Ba  
audit trail                                          审计轨迹 TxZ ^zj  
audit work                                        审计工作 (<f`}, QxD  
audit working paper                                 审计工作底稿 qsnZ?hXPp  
audited financial statement                        审计会计报表，已审计财务报表 h+o-h4X  
Auditing Guidelines (the～)                      审计规范指南 T/NeoU3 p  
auditing standards                             审计准则 8,0p14I5;  
audit-oriented working paper                          (审计)业务类工作底稿 1#H=<iJ  
authorisation                                     授权 <ptZY.8N  
authorisation of transaction                       交易的授权 =5bef8O  
availability                                         可获得性 #T0uPK ;  
B @dimZsi1  
balance                                      余额；差额；平衡 d`>'<  
balance sheet                                    资产负债表 Y#3<w  
bank                                                 银行 8^26g3  
bank account                                    银行账户，银行户头 T%kr&XsQX  
bank statement                                 银行对账单 :f?};t+  
barter transaction                              易货交易，以物换物交易 octBt`\Of  
basis of audit                                    审计依据 a6AD`| U8  
basis of preparation                                (会计报表的)编制基础 p<#WueR[  
book of account                               账目，账簿 *n$=2v^A  
borrowing                                         借款，贷款，借债 X-$~j+YC  
branch                                              分支，分支机构，分店 }E626d}uA  
brought forward                                (账户余额等的)承上年，承上期，承上页 -ea":}/  
budget                                              预算 4L(/Z}(  
building                                      建筑物；大楼 "F nH>g-  
business conditions                                  业务情况，经营情况 Y%AVC9(  
business licence                               (企业等的)营业执照 < d".v  
business relation                                业务关系 LF\4>(C2g  
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