[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 )`^t,x<S  
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审计词汇英汉对照 9~<HTH  
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ability to continue as a going concern               持续经营能力 (J][(=s;a  
acceptability                                     可接受性，可接受程度 ^
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acceptable level of detection risk                     检查风险的可接受水平 B+wSLi(  
acceptance of engagement                       接受委托 "kz``6C  
accepting the engagement for the first time              首次接受委托 \Zqgr/.w/  
access to asset                                         对资产的接触 a84^"GH7  
according to                                     根据，依据，依照 b|wCR%  
account balance                                账户余额 ;c_X ^"d  
account for                                       对……进行会计处理，核算；解释 D(s[=$zua  
accounting                                        会计，会计学 GNqw]@'Yf  
accounting advisory serve                        会计咨询服务 fEWS3`Yy  
accounting firm                                 会计师事务所 X26gl 'U  
accounting information                      会计信息，会计资料 E:f0NV3"1  
accounting period                             会计期间 "ZNiTND  
accounting policies                                   会计政策 o';sHa'  
accounting professional bodies                 会计职业组织，会计职业团体 b"t!nfgo  
accounting records                                   会计记录 Ja|! fT  
accounting responsibility                           会计责任 Z'>Xn^  
accounting service                             会计服务 ngcXS2S_  
accounting standards                                会计准则 T#Qn\8  
Accounting Standards for Business Enterprises       企业会计准则 |%g^6RN  
accounting system                             会计系统 1 +O- g  
accounting treatment                                会计处理 pN&5vu30  
accuracy                                    准确性，精确性 ^* ^te+N  
additional audit procedures                      追加审计程序 s 9PD[u/y  
addressee                                         收件人，收信人 _+S`[:;a  
Administration of State-owned Assets  (the～)     国有资产管理局 kV(}45i]s  
administrative laws and regulations                 行政法规 cV_nYcLkz  
adverse impact                                 不利影响，负面影响 <K%qaf  
adverse opinion                                反对意见 *{P" u(K  
advisory group                                  咨询组，顾问组 +n%uIv  
agency fee                                        代理费，代理费用 0iinr:=u  
aggregate                                          总计，合计为…… bg*4Z?[dd  
alternation of document and record                 变造文件和记录 Xlpu_H|  
alternative audit procedures                      替代审计程序，备选审计程序 4$+1jjC]>~  
amend                                              修改，修订 :Oo(w%BD]  
amortisation                                      摊销 fKf5i@CvB@  
analytical capacity                             分析能力 :;t*:iG  
analytical procedures                               分析性程序 @mW: FVI  
annual financial statements                        年度会计报表，年度财务报表 7@$Hua,GY  
appendix                                          附录，附表 su
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applicable                                         适用的 <YP>c  
applicable laws and regulations                 适用的法规 ^!L'Aoy;E  
application systems                                  应用系统 ~&[Wqn@MZ  
apply consistently                              一贯地执行，一贯地实施 j8$
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appropriate                                       适当的，合适的； S "R]i  
征用，挪用 }xn\. M:ic  
appropriate authorization                          适当的授权 (YF`#v6  
appropriateness of audit evidence                    审计证据的适当性 p3`'i  
approval                                    批准，核准 ~EG`[cv  
assertion                                    (会计报表上的)认定；确认 57Q^"sl  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 9w^1/t&=04  
asset                                                 资产，财产 YQvN ;W  
asset restructuring                             资产重组 y5 $h  
assignment of duties                                 职责的划分  `@b+'L  
assistant                                     助理，助理人员 mVg-z~44T  
associated company                                 联属公司，联营公司 X#j-Ld{j  
association                                        联合，结合；协会，社团 3*"
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assumption                                       假设，假定 Y j|Oy  
at a given date                                         在某一特定时日 H-~V:OCB~  
attestation                                         鉴证，公证 QM=M<~<Voh  
attestation service                             鉴证服务  #:_qo  
audit adjustment                                审计调整  $J>GCY  
audit areas                                        审计领域 s"#JBw\7  
audit conclusion                                审计结论 T YGUB%A  
audit effectiveness                             审计效果 ]y>)e
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audit efficiency                                  审计效率 XZLo*C!MG  
audit engagement letter                      审计业务约定书 Jiyt,D*wX  
audit evidence                                          审计证据 " G-} wt+P  
audit fee                                    审计费 Q0i.gEwe  
audit files                                          审计档案 , \|S BS  
audit findings                                     审计中发现的事项 Q3vC^}Dmr  
audit implementation stage                        审计实施阶段 <[ />M  
audit mark                                        审计标识 vyP3]+n
 
audit materiality                                 审计重要性 "rOe J~4 X  
audit method                                     审计方法 AA"?2dF  
audit objective                                         审计目标，审计目的 w$WN` =  
audit of financial statements                      会计报表审计，财务报表审计 ^E*W B~  
audit opinion                                     审计意见 ?2zVW Z  
audit period                                      被审计期间，被审计年度 x*Y&s<  
audit plan                                          审计计划 1{i)7:Y  
audit planning                                    编制审计计划，制定审计计划，审计计划 3e~ab#/  
audit planning stage                                  审计计划阶段 "Lk-R5iFd  
audit procedure                                审计程序 4HQP,  
audit programme                               审计程序表，具体审计计划 (xf_  
audit report                                       审计报告 fCdd,,,}  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 `mXbF  
audit report with a qualified opinion                 有保留意见的审计报告 `,gGmh  
audit report with an adverse opinion                否定意见的审计报告 6ziiV_p  
audit report with dual dates                      双重日期审计报告 6:O3>'
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audit reporting stage                                 审计报告阶段 ifTMoC%  
audit responsibility                                   审计责任 +b"RZ:tKp  
audit results                                      审计结果 ?piv]Z  
audit risk                                          审计风险 =QFnab?N  
audit sampling                                          审计抽样 P9=L?t.  
audit sampling techniques                         审计抽样方法，审计抽样技术 "jqC3$DKI  
audit strategies                                  审计策略 bCr) 3,  
audit summary                                         审计总结，审计小结
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audit team                                         审计小组 dznHR6x  
audit test                                    审计测试 0g}+%5]yg  
audit trail                                          审计轨迹 .VG$`g"  
audit work                                        审计工作
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audit working paper                                 审计工作底稿 MG)wVS<d_  
audited financial statement                        审计会计报表，已审计财务报表 9v>BP`Mg  
Auditing Guidelines (the～)                      审计规范指南 )nmLgsg  
auditing standards                             审计准则 ]L#6'|W  
audit-oriented working paper                          (审计)业务类工作底稿 6X2>zUHR  
authorisation                                     授权 "~jSG7h  
authorisation of transaction                       交易的授权 _i{$5JJ+K2  
availability                                         可获得性 v'nM=   
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balance                                      余额；差额；平衡 l*_%K}%?V  
balance sheet                                    资产负债表 5$Lo]H *  
bank                                                 银行 0vOt.LC/S  
bank account                                    银行账户，银行户头 ^Yz.,!B[  
bank statement                                 银行对账单 u3) Oj7cX  
barter transaction                              易货交易，以物换物交易 /+2;".  
basis of audit                                    审计依据 l^aG"")TH.  
basis of preparation                                (会计报表的)编制基础 7zo)t1H1  
book of account                               账目，账簿 4Kjrk7GAx  
borrowing                                         借款，贷款，借债 rI34K~ P  
branch                                              分支，分支机构，分店 z K`fX  
brought forward                                (账户余额等的)承上年，承上期，承上页 jY>|>]4X  
budget                                              预算 +]Ca_`  
building                                      建筑物；大楼 "Y0:Y?Vz"  
business conditions                                  业务情况，经营情况 ?&#z3c$}  
business licence                               (企业等的)营业执照 ^% y<7>%  
business relation                                业务关系 9l).L L  

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