[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 J\I`#
 
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审计词汇英汉对照 7^h*rL9  
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ability to continue as a going concern               持续经营能力 @v}M\$N?  
acceptability                                     可接受性，可接受程度 xkz`is77Y@  
acceptable level of detection risk                     检查风险的可接受水平 X*:)]p(R  
acceptance of engagement                       接受委托 8GT{vW9  
accepting the engagement for the first time              首次接受委托 (Z>vbi%  
access to asset                                         对资产的接触 ?vP}#N!=d  
according to                                     根据，依据，依照 LoS%FI  
account balance                                账户余额 G9> 0w)r  
account for                                       对……进行会计处理，核算；解释 3],[6%w  
accounting                                        会计，会计学 ?)+I'lW!  
accounting advisory serve                        会计咨询服务 Y{m1\s/o  
accounting firm                                 会计师事务所 FBI^}^#_  
accounting information                      会计信息，会计资料 }j#c#''i  
accounting period                             会计期间 0OVxx> p/x  
accounting policies                                   会计政策 mY]R~:  
accounting professional bodies                 会计职业组织，会计职业团体 k5GJ rK+  
accounting records                                   会计记录 &e
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accounting responsibility                           会计责任 l8!n!sC[
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accounting service                             会计服务 X57\sggK  
accounting standards                                会计准则 8~h.i1L  
Accounting Standards for Business Enterprises       企业会计准则 mINir-  
accounting system                             会计系统 cz*Z/5XH  
accounting treatment                                会计处理 ep\a  
accuracy                                    准确性，精确性 :U#4H;kk~j  
additional audit procedures                      追加审计程序  qr7_3  
addressee                                         收件人，收信人 ;KW}F|  
Administration of State-owned Assets  (the～)     国有资产管理局  ~FZ=  
administrative laws and regulations                 行政法规 lV<j?I~?Q  
adverse impact                                 不利影响，负面影响 Qc"UTvq  
adverse opinion                                反对意见 \Ot,&Z k2  
advisory group                                  咨询组，顾问组 T$9tO{  
agency fee                                        代理费，代理费用 q\\52:\  
aggregate                                          总计，合计为…… / CVhvK  
alternation of document and record                 变造文件和记录 Y-c_ 2 )  
alternative audit procedures                      替代审计程序，备选审计程序 p\/;^c`7  
amend                                              修改，修订 .^* .-8q  
amortisation                                      摊销 IqmoWn3  
analytical capacity                             分析能力 Gcu?xG{  
analytical procedures                               分析性程序 /*{s1Zcb  
annual financial statements                        年度会计报表，年度财务报表 _n_|skG  
appendix                                          附录，附表 ]W 6!Xw)[  
applicable                                         适用的 b\9}zmG[u  
applicable laws and regulations                 适用的法规 IG~d7rh"  
application systems                                  应用系统 5J8U] :Y)  
apply consistently                              一贯地执行，一贯地实施 =P<7tsSuoK  
appropriate                                       适当的，合适的； ?i7}d@636  
征用，挪用 `+Ojh>"*z*  
appropriate authorization                          适当的授权 +&hd3  
appropriateness of audit evidence                    审计证据的适当性 8;]U:tv  
approval                                    批准，核准 Ce1^S[
 
assertion                                    (会计报表上的)认定；确认 }zu?SZH  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 D>Dch0{H,:  
asset                                                 资产，财产 ey>V^Fj  
asset restructuring                             资产重组 ?Dk&5d^d  
assignment of duties                                 职责的划分 Zb=H\#T  
assistant                                     助理，助理人员 t#6@~49  
associated company                                 联属公司，联营公司  \>*B  
association                                        联合，结合；协会，社团 n[pW^&7x  
assumption                                       假设，假定 PF?tEw_WB  
at a given date                                         在某一特定时日 d@-bt s&3  
attestation                                         鉴证，公证 V8.o}
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attestation service                             鉴证服务 A~Ov(  
audit adjustment                                审计调整 'm,3znX!c  
audit areas                                        审计领域 fB3W} dr  
audit conclusion                                审计结论 qkN{l88  
audit effectiveness                             审计效果 jN43vHm\Y9  
audit efficiency                                  审计效率 qXJBLIG  
audit engagement letter                      审计业务约定书 PYp<eo\  
audit evidence                                          审计证据 4=E9$.3a  
audit fee                                    审计费 Y^-faL7*\  
audit files                                          审计档案 3jB5F0
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audit findings                                     审计中发现的事项 "eiZZSz  
audit implementation stage                        审计实施阶段 4 u!)QG  
audit mark                                        审计标识 jNa'l<dn]  
audit materiality                                 审计重要性 yH0BNz8V  
audit method                                     审计方法 5&\%  
audit objective                                         审计目标，审计目的 xi2!__  
audit of financial statements                      会计报表审计，财务报表审计 OZ6gu$ n*  
audit opinion                                     审计意见 6Tn.56X  
audit period                                      被审计期间，被审计年度 pIy+3&\e;  
audit plan                                          审计计划 G'sEbw'[  
audit planning                                    编制审计计划，制定审计计划，审计计划 W7QcDR y6  
audit planning stage                                  审计计划阶段 -W5ml @  
audit procedure                                审计程序 HTz&h#)JQ  
audit programme                               审计程序表，具体审计计划 ~;A36M-[.  
audit report                                       审计报告 q;p:)Q"  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 :NJ(QkTZv  
audit report with a qualified opinion                 有保留意见的审计报告 P
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audit report with an adverse opinion                否定意见的审计报告 1\_S1ZS  
audit report with dual dates                      双重日期审计报告 &nk[gb o\  
audit reporting stage                                 审计报告阶段 }x^q?;7xW  
audit responsibility                                   审计责任  ;LM,<QJ  
audit results                                      审计结果 2/K38t'-  
audit risk                                          审计风险 h`0'27\C  
audit sampling                                          审计抽样 dd +%d  
audit sampling techniques                         审计抽样方法，审计抽样技术 spE(s%dgL  
audit strategies                                  审计策略 VuqJ&U.-  
audit summary                                         审计总结，审计小结 !vB8Pk"  
audit team                                         审计小组 '<.@a"DnJ  
audit test                                    审计测试 H53dy*wb$  
audit trail                                          审计轨迹 mgk<PY  
audit work                                        审计工作 %4/>7 aB]Y  
audit working paper                                 审计工作底稿 U&uop$/Cq  
audited financial statement                        审计会计报表，已审计财务报表 M7|k"izv  
Auditing Guidelines (the～)                      审计规范指南 o+o'!)  
auditing standards                             审计准则 -Q6njt&  
audit-oriented working paper                          (审计)业务类工作底稿 +O 2H":$  
authorisation                                     授权 ^x8yWbrE  
authorisation of transaction                       交易的授权 Bn 5]{Df  
availability                                         可获得性 gi|j! m  
B bcp+7b(IB  
balance                                      余额；差额；平衡 38Q>x  
balance sheet                                    资产负债表 ,,hW|CmN30  
bank                                                 银行 &> Myf@  
bank account                                    银行账户，银行户头 =@F1J7  
bank statement                                 银行对账单 9%i|_c}  
barter transaction                              易货交易，以物换物交易 '+6Sk
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basis of audit                                    审计依据 &QaFX,N"  
basis of preparation                                (会计报表的)编制基础 %Y7\0q~Z  
book of account                               账目，账簿 T(UPWsj  
borrowing                                         借款，贷款，借债 |#p`mc%f~\  
branch                                              分支，分支机构，分店 `@$ qy&AJ  
brought forward                                (账户余额等的)承上年，承上期，承上页 UE2!,Z,  
budget                                              预算 =.Tc l"O[  
building                                      建筑物；大楼 :`~;~g
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business conditions                                  业务情况，经营情况 3]=j!_yJf  
business licence                               (企业等的)营业执照 2m]CmdV^  
business relation                                业务关系 gr?[KDl~  
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