[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 }y/t~f+  
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审计词汇英汉对照 5+Ut]AL5  
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ability to continue as a going concern               持续经营能力 df\>-Hl  
acceptability                                     可接受性，可接受程度 uuB\~ #?T  
acceptable level of detection risk                     检查风险的可接受水平 oPir]`re  
acceptance of engagement                       接受委托 h]$zub
 
accepting the engagement for the first time              首次接受委托  UW3F)  
access to asset                                         对资产的接触 )]R8 $S  
according to                                     根据，依据，依照 W&#Nk5d  
account balance                                账户余额 ^Pwq`GA  
account for                                       对……进行会计处理，核算；解释 }OFk.6{{&v  
accounting                                        会计，会计学 `^[ra%
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accounting advisory serve                        会计咨询服务 j!rz@Y3  
accounting firm                                 会计师事务所 %Et] w  
accounting information                      会计信息，会计资料 ]CYe=m1<2Q  
accounting period                             会计期间 M}u2aW2]X  
accounting policies                                   会计政策 v\C+G[MV7  
accounting professional bodies                 会计职业组织，会计职业团体 7Cjrh"al"  
accounting records                                   会计记录 |/$#G0X;H  
accounting responsibility                           会计责任 +L6$Xm5DAv  
accounting service                             会计服务 R,lr&;a8  
accounting standards                                会计准则 ^;d;b<  
Accounting Standards for Business Enterprises       企业会计准则 fBmx +7  
accounting system                             会计系统 kE}?"<l  
accounting treatment                                会计处理 3#unh`3b  
accuracy                                    准确性，精确性 fkM4u<R^  
additional audit procedures                      追加审计程序 [<hiOB  
addressee                                         收件人，收信人 +W`~bX+  
Administration of State-owned Assets  (the～)     国有资产管理局 dXhV]
xK  
administrative laws and regulations                 行政法规 "+AD+D  
adverse impact                                 不利影响，负面影响 1+'3{m \5T  
adverse opinion                                反对意见 8z&9  
advisory group                                  咨询组，顾问组 HZNX1aQ|Q#  
agency fee                                        代理费，代理费用 B!0[LlF+  
aggregate                                          总计，合计为…… rxA<\h,A  
alternation of document and record                 变造文件和记录 |Z;Av%%  
alternative audit procedures                      替代审计程序，备选审计程序 YeVhWPn@  
amend                                              修改，修订 p[ Es4S}N  
amortisation                                      摊销 :gXj($  
analytical capacity                             分析能力 &*iiQ3  
analytical procedures                               分析性程序 _4+1c5Q!  
annual financial statements                        年度会计报表，年度财务报表 BKk*<WMD  
appendix                                          附录，附表 u CXd% CzE  
applicable                                         适用的 ` XQ5>c  
applicable laws and regulations                 适用的法规 )? xg=o/?  
application systems                                  应用系统 W7 $yE},
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apply consistently                              一贯地执行，一贯地实施 _"n4SXhq  
appropriate                                       适当的，合适的； &IPT$=u  
征用，挪用 +;T%7j"wz  
appropriate authorization                          适当的授权 @Hzsud  
appropriateness of audit evidence                    审计证据的适当性  2B#WWb  
approval                                    批准，核准 !j
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assertion                                    (会计报表上的)认定；确认 ocvBKsfhE`  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 7">.{ @S  
asset                                                 资产，财产 O`eNuQSv  
asset restructuring                             资产重组 Tn|reXc0e  
assignment of duties                                 职责的划分 BLRrHaX0  
assistant                                     助理，助理人员 Z6I!4K  
associated company                                 联属公司，联营公司 ^VQiq7 xm  
association                                        联合，结合；协会，社团 q:(K^  
assumption                                       假设，假定 "F^EfpcJ{9  
at a given date                                         在某一特定时日 `&o|=  
attestation                                         鉴证，公证 LxbVRw  
attestation service                             鉴证服务 Aq-v3$XL  
audit adjustment                                审计调整 ~vgW:]i  
audit areas                                        审计领域 Tb[GZ,/%;  
audit conclusion                                审计结论 ${?Px c{-  
audit effectiveness                             审计效果 *\>&  
audit efficiency                                  审计效率 V
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audit engagement letter                      审计业务约定书 NJ~'`{3v  
audit evidence                                          审计证据 $8s&=OW  
audit fee                                    审计费 x?k6ek  
audit files                                          审计档案 C]k\GlhB  
audit findings                                     审计中发现的事项 Y9Pb  
audit implementation stage                        审计实施阶段 (HEjmQjE  
audit mark                                        审计标识 8w\&QX  
audit materiality                                 审计重要性 Q{%ow:;s*  
audit method                                     审计方法 $]_=B Jyu  
audit objective                                         审计目标，审计目的 ~DSle 3  
audit of financial statements                      会计报表审计，财务报表审计 =<<\Uo  
audit opinion                                     审计意见 ,Vog o5~X  
audit period                                      被审计期间，被审计年度 90q*V%cS  
audit plan                                          审计计划 BjShK+Y  
audit planning                                    编制审计计划，制定审计计划，审计计划 yO !*pC  
audit planning stage                                  审计计划阶段 - na]P3 s  
audit procedure                                审计程序 )TxhJB5|  
audit programme                               审计程序表，具体审计计划 f"[C3o2P  
audit report                                       审计报告 /<n_X:[)  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 R\XJ  
audit report with a qualified opinion                 有保留意见的审计报告 V3UEuA  
audit report with an adverse opinion                否定意见的审计报告 , vR4x:W  
audit report with dual dates                      双重日期审计报告 F/&&VSv>LO  
audit reporting stage                                 审计报告阶段 (*p |Kzu  
audit responsibility                                   审计责任 qU}[(9~Ru  
audit results                                      审计结果 {BF
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audit risk                                          审计风险 )t|M)zJ  
audit sampling                                          审计抽样 Ay{ 4R  
audit sampling techniques                         审计抽样方法，审计抽样技术 a^CIJ.P2  
audit strategies                                  审计策略 ^*ZO@GNL  
audit summary                                         审计总结，审计小结 O)hNHIF  
audit team                                         审计小组
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audit test                                    审计测试 CzwnmSv{.  
audit trail                                          审计轨迹 $+Xohtt  
audit work                                        审计工作 >BiJ/[9  
audit working paper                                 审计工作底稿 a^,Xm(Wb}  
audited financial statement                        审计会计报表，已审计财务报表 ETm
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Auditing Guidelines (the～)                      审计规范指南 + 505  
auditing standards                             审计准则 $:>K-4X\}  
audit-oriented working paper                          (审计)业务类工作底稿 V%"aU}   
authorisation                                     授权 1vX97n<}  
authorisation of transaction                       交易的授权 O)&V}hU*  
availability                                         可获得性 ?@tp 1?)  
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balance                                      余额；差额；平衡 1>n@`M8}  
balance sheet                                    资产负债表 7r:!H
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bank                                                 银行 vzfWPjpKW  
bank account                                    银行账户，银行户头 iZ&CE5+  
bank statement                                 银行对账单 {`{U\w5Af  
barter transaction                              易货交易，以物换物交易 1;>J9  
basis of audit                                    审计依据 C}7Sh6  
basis of preparation                                (会计报表的)编制基础 Nl0*"}`I_  
book of account                               账目，账簿 qg|SBQ?6  
borrowing                                         借款，贷款，借债 "zv

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branch                                              分支，分支机构，分店 B lD  
brought forward                                (账户余额等的)承上年，承上期，承上页 }LOAT$]XI  
budget                                              预算 KZ&{Ya  
building                                      建筑物；大楼 orJN#0v4  
business conditions                                  业务情况，经营情况
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business licence                               (企业等的)营业执照 PKm
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business relation                                业务关系 K1jE_]@Z  
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