[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 Z*b l J5YC  
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审计词汇英汉对照 sdB(sbSF  
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ability to continue as a going concern               持续经营能力 =~W=}  
acceptability                                     可接受性，可接受程度 JJg;X :p  
acceptable level of detection risk                     检查风险的可接受水平 Ylu\]pr9|C  
acceptance of engagement                       接受委托 ^C~R)M:C  
accepting the engagement for the first time              首次接受委托 3Ur_?PM+C  
access to asset                                         对资产的接触 ojm IEzsz  
according to                                     根据，依据，依照 \5j}6Wj  
account balance                                账户余额 4bw4!z9G  
account for                                       对……进行会计处理，核算；解释 W?wt$'  
accounting                                        会计，会计学 jy>?+hm?  
accounting advisory serve                        会计咨询服务 ':tdb$h  
accounting firm                                 会计师事务所 @x!
+_z  
accounting information                      会计信息，会计资料 -O1$jBQS  
accounting period                             会计期间 FVL{KNW~i  
accounting policies                                   会计政策 YuIF}mUr"  
accounting professional bodies                 会计职业组织，会计职业团体 OXKV6r6f  
accounting records                                   会计记录 2v@B7r4}  
accounting responsibility                           会计责任 L[nDjQn"  
accounting service                             会计服务 QT!>izgcU  
accounting standards                                会计准则 )/Eu=+d  
Accounting Standards for Business Enterprises       企业会计准则 B6Ajcfy  
accounting system                             会计系统 ?tqJkL#  
accounting treatment                                会计处理 ^\`a-l^  
accuracy                                    准确性，精确性 bd%< Jg+  
additional audit procedures                      追加审计程序 YIgHLM(  
addressee                                         收件人，收信人 5#X R1#`  
Administration of State-owned Assets  (the～)     国有资产管理局 /uR/,R++  
administrative laws and regulations                 行政法规 biw . ~  
adverse impact                                 不利影响，负面影响 /!;v$es S  
adverse opinion                                反对意见 i0+e3!QU  
advisory group                                  咨询组，顾问组 [kxOv7a  
agency fee                                        代理费，代理费用 a(?)r[=  
aggregate                                          总计，合计为…… uH'?Ikx"  
alternation of document and record                 变造文件和记录 kc=Z6(=  
alternative audit procedures                      替代审计程序，备选审计程序 ]i0=3H2  
amend                                              修改，修订 3>MILEY^  
amortisation                                      摊销 EVaHb;  
analytical capacity                             分析能力 9v-Y*\!w.  
analytical procedures                               分析性程序 :HY =^$\  
annual financial statements                        年度会计报表，年度财务报表 ?ILjt?X8  
appendix                                          附录，附表 3pW4Ul@e  
applicable                                         适用的 o_k)x3I?  
applicable laws and regulations                 适用的法规 |s
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application systems                                  应用系统 (5th
  
apply consistently                              一贯地执行，一贯地实施 MXEI/mDYK  
appropriate                                       适当的，合适的； o37oRv]  
征用，挪用 dy5}Jn%L  
appropriate authorization                          适当的授权 tk h *su  
appropriateness of audit evidence                    审计证据的适当性 !=*8*?@  
approval                                    批准，核准 Q_iN/
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assertion                                    (会计报表上的)认定；确认 m 0h,!  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 :wg=H  
asset                                                 资产，财产 8qw{ e`c  
asset restructuring                             资产重组 c[ 0`8s!  
assignment of duties                                 职责的划分 (^g XO  
assistant                                     助理，助理人员 BV7P_!vt  
associated company                                 联属公司，联营公司 , .;0xyc  
association                                        联合，结合；协会，社团 R'>@ja*  
assumption                                       假设，假定 "sDs[Lcq  
at a given date                                         在某一特定时日 SVd@- '-K  
attestation                                         鉴证，公证 QE)zH)(  
attestation service                             鉴证服务 mDbTOtD  
audit adjustment                                审计调整 m]fUV8U  
audit areas                                        审计领域 fXl2i]L(^B  
audit conclusion                                审计结论 VEIct{  
audit effectiveness                             审计效果 >D~8iuy]8.  
audit efficiency                                  审计效率 cVxO\M  
audit engagement letter                      审计业务约定书 0
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audit evidence                                          审计证据 55$';gh,9  
audit fee                                    审计费 4L{]!dox  
audit files                                          审计档案 e`7>QS;.  
audit findings                                     审计中发现的事项 ,5}w]6bCr  
audit implementation stage                        审计实施阶段 A9K$:mL<2  
audit mark                                        审计标识 n@;B_Bt7  
audit materiality                                 审计重要性 `0M6<e]C  
audit method                                     审计方法 lfC]!=2%~8  
audit objective                                         审计目标，审计目的 * O?Yp%5NH  
audit of financial statements                      会计报表审计，财务报表审计 uG6.(A1LM  
audit opinion                                     审计意见 ^QJJ2jZ  
audit period                                      被审计期间，被审计年度 Tt{z_gU6  
audit plan                                          审计计划 C3f\E: D)  
audit planning                                    编制审计计划，制定审计计划，审计计划 m0v.[61  
audit planning stage                                  审计计划阶段 ,>kVV p
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audit procedure                                审计程序  SvvNk  
audit programme                               审计程序表，具体审计计划 2;:p H3  
audit report                                       审计报告 iZeq l1O  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 g%[:wjV;  
audit report with a qualified opinion                 有保留意见的审计报告 wik<#ke  
audit report with an adverse opinion                否定意见的审计报告
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audit report with dual dates                      双重日期审计报告 `#`jU"T|  
audit reporting stage                                 审计报告阶段 4\v &8">LL  
audit responsibility                                   审计责任 vS0 ii  
audit results                                      审计结果 s>L
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audit risk                                          审计风险 ~ |A
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audit sampling                                          审计抽样 $HQ4o\~  
audit sampling techniques                         审计抽样方法，审计抽样技术 JJbd h \  
audit strategies                                  审计策略 VWHpfm[r%  
audit summary                                         审计总结，审计小结 9Scg:}Nj  
audit team                                         审计小组 Vym0|cW  
audit test                                    审计测试 =G^'wwpv(  
audit trail                                          审计轨迹 _FE uQ9E  
audit work                                        审计工作 ?H@<8Ra=3  
audit working paper                                 审计工作底稿 j_<!y(W  
audited financial statement                        审计会计报表，已审计财务报表 `t)9u^[<(  
Auditing Guidelines (the～)                      审计规范指南 G&1bhi52  
auditing standards                             审计准则 )&>W/56/  
audit-oriented working paper                          (审计)业务类工作底稿 \$Wpt#V  
authorisation                                     授权 \'Et)uD*  
authorisation of transaction                       交易的授权 0\ (:y^X  
availability                                         可获得性 we^'R}d  
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balance                                      余额；差额；平衡 LOfw #+]d  
balance sheet                                    资产负债表 r#)1/`h  
bank                                                 银行 !Pnjr T  
bank account                                    银行账户，银行户头 & b5(Su  
bank statement                                 银行对账单 -XV+F@`Md  
barter transaction                              易货交易，以物换物交易 id5`YA$  
basis of audit                                    审计依据 ,z/aT6M?H  
basis of preparation                                (会计报表的)编制基础 0D@$  
book of account                               账目，账簿 ;xzaW4(3  
borrowing                                         借款，贷款，借债 ]2)A/fOW  
branch                                              分支，分支机构，分店 #*_!Xc9f  
brought forward                                (账户余额等的)承上年，承上期，承上页 |M5#jVXj  
budget                                              预算 }a~hd*-#  
building                                      建筑物；大楼 e]88 4FP  
business conditions                                  业务情况，经营情况
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business licence                               (企业等的)营业执照 N\|z{vn  
business relation                                业务关系 +8N6tw/&  
8^j~uH  

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