[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 ak[)+_k_  
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审计词汇英汉对照 = ;d<Ikj  
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ability to continue as a going concern               持续经营能力 )/'s& D  
acceptability                                     可接受性，可接受程度 3LREue7Gr  
acceptable level of detection risk                     检查风险的可接受水平 Y {=@^4|]  
acceptance of engagement                       接受委托 d9"4m>ymS  
accepting the engagement for the first time              首次接受委托 ~JpU O~i/  
access to asset                                         对资产的接触 K G$2u:n  
according to                                     根据，依据，依照 $!Tw`O
 
account balance                                账户余额 9K!='u`  
account for                                       对……进行会计处理，核算；解释 KJ_R@,v\  
accounting                                        会计，会计学 nCU4a1rZ  
accounting advisory serve                        会计咨询服务 ~@lNBF  
accounting firm                                 会计师事务所 Sqs`E[G*  
accounting information                      会计信息，会计资料 E3!twR*Aw  
accounting period                             会计期间 5,C,q%2  
accounting policies                                   会计政策 7
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accounting professional bodies                 会计职业组织，会计职业团体 s?Kn,6Y  
accounting records                                   会计记录 "T|\  
accounting responsibility                           会计责任 Q1z04m1_y[  
accounting service                             会计服务 .E&~]<  
accounting standards                                会计准则 @#apOoVW>  
Accounting Standards for Business Enterprises       企业会计准则 1oPT8)[U  
accounting system                             会计系统 +zsya4r  
accounting treatment                                会计处理 HdM;c*K  
accuracy                                    准确性，精确性 VM[8w`  
additional audit procedures                      追加审计程序 ]_s]Q_+E  
addressee                                         收件人，收信人 Bh?;\D'YC  
Administration of State-owned Assets  (the～)     国有资产管理局 /V&Y@j  
administrative laws and regulations                 行政法规 -bwl~3ZTi  
adverse impact                                 不利影响，负面影响 h.*|4 ;  
adverse opinion                                反对意见 JFZ  p^{  
advisory group                                  咨询组，顾问组 iweP3u##  
agency fee                                        代理费，代理费用 RulI zv  
aggregate                                          总计，合计为…… 9[`6f8S_$  
alternation of document and record                 变造文件和记录 hlRE\YO&8R  
alternative audit procedures                      替代审计程序，备选审计程序 7nmo p7  
amend                                              修改，修订 U,'n}]=4A3  
amortisation                                      摊销 {\B!Rjt[T  
analytical capacity                             分析能力 lK-I[i!  
analytical procedures                               分析性程序 cc[w%jlA#  
annual financial statements                        年度会计报表，年度财务报表 Ty=}A MMyE  
appendix                                          附录，附表 r`2& o  
applicable                                         适用的 iX=*qiVX  
applicable laws and regulations                 适用的法规 jKzjTn9{E  
application systems                                  应用系统 H|Ems}b  
apply consistently                              一贯地执行，一贯地实施 XebCl{HHp  
appropriate                                       适当的，合适的； Fr~xN!  
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appropriate authorization                          适当的授权 X6)LpMm  
appropriateness of audit evidence                    审计证据的适当性 )
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approval                                    批准，核准 Q*I/mUP&f  
assertion                                    (会计报表上的)认定；确认 Dng^4VRd  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 B !XT:.+  
asset                                                 资产，财产 uyj5}F+O  
asset restructuring                             资产重组 i+;EuHf  
assignment of duties                                 职责的划分 <\5{R
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assistant                                     助理，助理人员 3r\QLIr L8  
associated company                                 联属公司，联营公司 v,jU9D\  
association                                        联合，结合；协会，社团 D)Zv  
assumption                                       假设，假定 =F9-,"EAI  
at a given date                                         在某一特定时日 wQ5__"D  
attestation                                         鉴证，公证 $)U RY~;i  
attestation service                             鉴证服务 CVm*Q[5s"  
audit adjustment                                审计调整 $Ix^Rm9c  
audit areas                                        审计领域  Dg@6o  
audit conclusion                                审计结论 /W9=7&R0  
audit effectiveness                             审计效果 f =Nm2(e  
audit efficiency                                  审计效率 2,+H;Ypi!  
audit engagement letter                      审计业务约定书 /vu7;xVG  
audit evidence                                          审计证据 IY'S<)vOY  
audit fee                                    审计费 tm$3ZzP4  
audit files                                          审计档案 ~L2Fo~fw  
audit findings                                     审计中发现的事项 8L:0Wp  
audit implementation stage                        审计实施阶段 [K5afnq`  
audit mark                                        审计标识 <%5ny!]  
audit materiality                                 审计重要性 iY="M_kQ_  
audit method                                     审计方法 ;.iy{&$  
audit objective                                         审计目标，审计目的 W+QI D/  
audit of financial statements                      会计报表审计，财务报表审计 VD4(
  
audit opinion                                     审计意见 H_{Yr+p  
audit period                                      被审计期间，被审计年度 BsJClKp/  
audit plan                                          审计计划 j'Fni4;  
audit planning                                    编制审计计划，制定审计计划，审计计划 K&/W cuP&  
audit planning stage                                  审计计划阶段 OA_ %%A;o  
audit procedure                                审计程序 <*L8kNykK  
audit programme                               审计程序表，具体审计计划 d/MMPge3  
audit report                                       审计报告 rB4]TQ`c  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 n'SnqJ&}  
audit report with a qualified opinion                 有保留意见的审计报告 R8HFyP  
audit report with an adverse opinion                否定意见的审计报告 e.[h  
audit report with dual dates                      双重日期审计报告 >1YJETysO  
audit reporting stage                                 审计报告阶段 qg_=5s  
audit responsibility                                   审计责任 k]Yd4CC2  
audit results                                      审计结果 >B==*,|  
audit risk                                          审计风险 oZQu& O'  
audit sampling                                          审计抽样 ='(:fHhhX  
audit sampling techniques                         审计抽样方法，审计抽样技术 i9d.Ls  
audit strategies                                  审计策略 =dPrG=A  
audit summary                                         审计总结，审计小结 d;`JDT  
audit team                                         审计小组 .mMM]*e[0  
audit test                                    审计测试 r' &VH]m  
audit trail                                          审计轨迹 T!8,R{V]4  
audit work                                        审计工作 ]\{EUx9  
audit working paper                                 审计工作底稿 `,J\E<4J  
audited financial statement                        审计会计报表，已审计财务报表 SJ <nAX  
Auditing Guidelines (the～)                      审计规范指南 -{HA+YL H  
auditing standards                             审计准则 I'JFt>]  
audit-oriented working paper                          (审计)业务类工作底稿 ig6F!p  
authorisation                                     授权 _f/6bpv  
authorisation of transaction                       交易的授权 qTG/7tn "  
availability                                         可获得性 Up~#]X
 
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balance                                      余额；差额；平衡 A," u~6Bn  
balance sheet                                    资产负债表 LKhUqW  
bank                                                 银行 T{Av[>M  
bank account                                    银行账户，银行户头 8/k*"^3  
bank statement                                 银行对账单 PAJt M  
barter transaction                              易货交易，以物换物交易 f|u!?NGl  
basis of audit                                    审计依据 5~v({R.  
basis of preparation                                (会计报表的)编制基础 k/>k&^?  
book of account                               账目，账簿 @,
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borrowing                                         借款，贷款，借债
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branch                                              分支，分支机构，分店 zpJQ7hym  
brought forward                                (账户余额等的)承上年，承上期，承上页 n*uT  
budget                                              预算 up1kg>i%"  
building                                      建筑物；大楼 WOh?/F[@u  
business conditions                                  业务情况，经营情况 C1hp2CW$5/  
business licence                               (企业等的)营业执照 04o(05K  
business relation                                业务关系 R,8;GS42  
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