[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 V$0mcwH  
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审计词汇英汉对照 #K&XY6cTj  
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ability to continue as a going concern               持续经营能力 ?mw
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acceptability                                     可接受性，可接受程度 1Be/(pSc  
acceptable level of detection risk                     检查风险的可接受水平 7D&O5Z=%+  
acceptance of engagement                       接受委托 Y]VLouzl  
accepting the engagement for the first time              首次接受委托 )sN}ClgJ  
access to asset                                         对资产的接触 BD,J4xH;  
according to                                     根据，依据，依照 2 :oAS
  
account balance                                账户余额 +R"Y~ m{F  
account for                                       对……进行会计处理，核算；解释 #?"^:,Y  
accounting                                        会计，会计学 4v.{C"M  
accounting advisory serve                        会计咨询服务 zt;aB>jz#  
accounting firm                                 会计师事务所 *47HN7  
accounting information                      会计信息，会计资料 d0V*[{  
accounting period                             会计期间 +?)R
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accounting policies                                   会计政策 'D'H)J  
accounting professional bodies                 会计职业组织，会计职业团体 O!se-h5mW8  
accounting records                                   会计记录 Zz?)k]) F  
accounting responsibility                           会计责任 go9tvK  
accounting service                             会计服务 ^ 6b27_=  
accounting standards                                会计准则 (}m2}  
Accounting Standards for Business Enterprises       企业会计准则 AZ>F+@d  
accounting system                             会计系统 |"g+p)
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accounting treatment                                会计处理 =&Z#QD"vl  
accuracy                                    准确性，精确性 x7GYWK 9  
additional audit procedures                      追加审计程序 AO]k*N,N  
addressee                                         收件人，收信人 smKp3_r  
Administration of State-owned Assets  (the～)     国有资产管理局 (<2!^v0.M  
administrative laws and regulations                 行政法规 ~jJF&*)  
adverse impact                                 不利影响，负面影响 s~06%QEG  
adverse opinion                                反对意见 m*|G2  
advisory group                                  咨询组，顾问组 _1G;!eO  
agency fee                                        代理费，代理费用 tH=jaFJ   
aggregate                                          总计，合计为…… 5[LDG/{Tys  
alternation of document and record                 变造文件和记录 ,Cd4 Q7T  
alternative audit procedures                      替代审计程序，备选审计程序 ?{L5=X@$$  
amend                                              修改，修订 wEZieHw  
amortisation                                      摊销 vM?,#:
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analytical capacity                             分析能力 .B?fG)'WsF  
analytical procedures                               分析性程序 Qe =8x7oIP  
annual financial statements                        年度会计报表，年度财务报表 c+{ ar^)*  
appendix                                          附录，附表 VpX*l3  
applicable                                         适用的 l}@C'Np  
applicable laws and regulations                 适用的法规 {b|V;/  
application systems                                  应用系统 O"}O~lZ[6T  
apply consistently                              一贯地执行，一贯地实施 Vkfc&+  
appropriate                                       适当的，合适的； T9FGuit9  
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appropriate authorization                          适当的授权 (ys<{Y-;  
appropriateness of audit evidence                    审计证据的适当性 / hg)=p  
approval                                    批准，核准 iD.p KG  
assertion                                    (会计报表上的)认定；确认 dDA,Ps  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 lS|F&I5j  
asset                                                 资产，财产 xb2j |KY7  
asset restructuring                             资产重组 wbB\~*Z)  
assignment of duties                                 职责的划分 8
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assistant                                     助理，助理人员 q'9;  
associated company                                 联属公司，联营公司 tzY?LX[3  
association                                        联合，结合；协会，社团 r6&+pSA>  
assumption                                       假设，假定 CF6qEG6  
at a given date                                         在某一特定时日 FqZD'Uu7  
attestation                                         鉴证，公证 $F1Am%  
attestation service                             鉴证服务 (coaGQ@d  
audit adjustment                                审计调整 cv;2zq=T  
audit areas                                        审计领域 _hgGF9  
audit conclusion                                审计结论 .pG`/[*a  
audit effectiveness                             审计效果 m=TZfa^ r  
audit efficiency                                  审计效率 &oE'|^G  
audit engagement letter                      审计业务约定书 85q!FpuH  
audit evidence                                          审计证据 mA#;6?6  
audit fee                                    审计费 IOa@dUh7a,  
audit files                                          审计档案 )X3 |[4R  
audit findings                                     审计中发现的事项 E5?$=cL?  
audit implementation stage                        审计实施阶段 cT@H49#uB  
audit mark                                        审计标识 tkmzOc H  
audit materiality                                 审计重要性 0+K<;5"63d  
audit method                                     审计方法 cfPp>EK  
audit objective                                         审计目标，审计目的 y7,t"XV  
audit of financial statements                      会计报表审计，财务报表审计 b'I@TLE')  
audit opinion                                     审计意见
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audit period                                      被审计期间，被审计年度 pgW^h
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audit plan                                          审计计划 (G~ME>  
audit planning                                    编制审计计划，制定审计计划，审计计划 TEla?N  
audit planning stage                                  审计计划阶段 dGUiMix{N  
audit procedure                                审计程序 - -k!KrL  
audit programme                               审计程序表，具体审计计划 0EasPbp  
audit report                                       审计报告 i*8j|  
audit report with a disclaimer of opinion           拒绝表示意见审计报告
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audit report with a qualified opinion                 有保留意见的审计报告 _;R#B`9Iu  
audit report with an adverse opinion                否定意见的审计报告 vsPIvW!V  
audit report with dual dates                      双重日期审计报告 (Q.tH  
audit reporting stage                                 审计报告阶段 qeC^e}h  
audit responsibility                                   审计责任 ,kUg"\_k  
audit results                                      审计结果
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audit risk                                          审计风险
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audit sampling                                          审计抽样 !^EA}N.u  
audit sampling techniques                         审计抽样方法，审计抽样技术 cYvt!M\ed  
audit strategies                                  审计策略 oFhBq0@  
audit summary                                         审计总结，审计小结 |WNI[49  
audit team                                         审计小组 MShcZtN  
audit test                                    审计测试 :UX8^+bfZ  
audit trail                                          审计轨迹 I+`>e*:@W  
audit work                                        审计工作 _Ea1;dJmq  
audit working paper                                 审计工作底稿 3EH@tlTl  
audited financial statement                        审计会计报表，已审计财务报表 D&=+PAX  
Auditing Guidelines (the～)                      审计规范指南 3NdO3-~)  
auditing standards                             审计准则 E&Zt<pRf;2  
audit-oriented working paper                          (审计)业务类工作底稿 UGvUU<N|N  
authorisation                                     授权 =>JA; ft  
authorisation of transaction                       交易的授权 7#N ?{3i  
availability                                         可获得性 +jS<n13T  
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balance                                      余额；差额；平衡 ;2[OI  
balance sheet                                    资产负债表 3#aLCpVla  
bank                                                 银行 'e6J &X  
bank account                                    银行账户，银行户头 3HNm`b8G4m  
bank statement                                 银行对账单 :H#D4O8UiH  
barter transaction                              易货交易，以物换物交易 4;(W0RQa  
basis of audit                                    审计依据 8Q0/kG  
basis of preparation                                (会计报表的)编制基础 Nfv` )n@  
book of account                               账目，账簿 t3*.Bm:^  
borrowing                                         借款，贷款，借债 .yHK  
branch                                              分支，分支机构，分店 ZXf& pqmG  
brought forward                                (账户余额等的)承上年，承上期，承上页 2IP<6l8N  
budget                                              预算 , zdK%V}  
building                                      建筑物；大楼 m|;gl|dTB  
business conditions                                  业务情况，经营情况 `=Rxnl,<U  
business licence                               (企业等的)营业执照 I,"q:QS+  
business relation                                业务关系 Rl_1g`84  
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