[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 {cw /!B  
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审计词汇英汉对照 ]]j;
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ability to continue as a going concern               持续经营能力 B^jc3 VsR  
acceptability                                     可接受性，可接受程度 -`TEVS?`l  
acceptable level of detection risk                     检查风险的可接受水平 $]2vv
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acceptance of engagement                       接受委托 GNJj=1Lsd  
accepting the engagement for the first time              首次接受委托 5.J.RE"M  
access to asset                                         对资产的接触 jOD?|tK&  
according to                                     根据，依据，依照 "Os_vlapHo  
account balance                                账户余额 R,=fv  
account for                                       对……进行会计处理，核算；解释 &XU
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accounting                                        会计，会计学 1 I",L&S1  
accounting advisory serve                        会计咨询服务 *EwR!L*  
accounting firm                                 会计师事务所 Hg (Gl  
accounting information                      会计信息，会计资料 1]/.` ]1  
accounting period                             会计期间 *bpD`s @  
accounting policies                                   会计政策 2jCfT>`3  
accounting professional bodies                 会计职业组织，会计职业团体 gr-OHeid  
accounting records                                   会计记录 t#eTV@-
 
accounting responsibility                           会计责任 )TM4R)r%)9  
accounting service                             会计服务 QUQ'3  
accounting standards                                会计准则 NSA-
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Accounting Standards for Business Enterprises       企业会计准则 P J[`|  
accounting system                             会计系统 =[jXe  
accounting treatment                                会计处理 LvYB7<zk>  
accuracy                                    准确性，精确性 4tmAzD  
additional audit procedures                      追加审计程序 0%I=d  
addressee                                         收件人，收信人 ?=fyc1  
Administration of State-owned Assets  (the～)     国有资产管理局 t}tEvh  
administrative laws and regulations                 行政法规 lBGQEP3;  
adverse impact                                 不利影响，负面影响 t}/( b/VD  
adverse opinion                                反对意见 jsi!fx2Rm  
advisory group                                  咨询组，顾问组 )p%E%6
p  
agency fee                                        代理费，代理费用 `%WU8Yv  
aggregate                                          总计，合计为…… W-lN>]5}m  
alternation of document and record                 变造文件和记录 0>Z_*U~6  
alternative audit procedures                      替代审计程序，备选审计程序 fXQNHZ|4  
amend                                              修改，修订 nw
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amortisation                                      摊销 4d;8`66O  
analytical capacity                             分析能力 v0jgki4t  
analytical procedures                               分析性程序 L5:$U>H(  
annual financial statements                        年度会计报表，年度财务报表 0v$~90)  
appendix                                          附录，附表 u! qP  
applicable                                         适用的 ))'<_nD  
applicable laws and regulations                 适用的法规 *,WU?tl&  
application systems                                  应用系统 _n>,!vH  
apply consistently                              一贯地执行，一贯地实施 1c{DY  
appropriate                                       适当的，合适的； xe&i^+i  
征用，挪用 ;q6Ki.D  
appropriate authorization                          适当的授权 O]1(FWYy  
appropriateness of audit evidence                    审计证据的适当性 0F><P?5  
approval                                    批准，核准 Bh]P{H%  
assertion                                    (会计报表上的)认定；确认 jPW#(3hoE  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 s#=7IH30  
asset                                                 资产，财产 ,]c 1A$Sr0  
asset restructuring                             资产重组 Otm0(+YB7  
assignment of duties                                 职责的划分 :1KpGj*F  
assistant                                     助理，助理人员 t" Z6[XG  
associated company                                 联属公司，联营公司 O55 xS+3^k  
association                                        联合，结合；协会，社团 D]Xsvv
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assumption                                       假设，假定 x0w4)Ic5  
at a given date                                         在某一特定时日 161xAig  
attestation                                         鉴证，公证 K?$^@
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attestation service                             鉴证服务 6MdiY1Lr!K  
audit adjustment                                审计调整 :T !'N\7  
audit areas                                        审计领域 **gXvTqI  
audit conclusion                                审计结论 >_ 2dvg=U  
audit effectiveness                             审计效果 ~|xA4u5LG  
audit efficiency                                  审计效率 ut/=R !(K  
audit engagement letter                      审计业务约定书 qVw Io.g!  
audit evidence                                          审计证据 2'MZ s]??w  
audit fee                                    审计费 v9O~@v{=  
audit files                                          审计档案 oc0G|  
audit findings                                     审计中发现的事项 L"Olwwmk  
audit implementation stage                        审计实施阶段 Bad:no\W  
audit mark                                        审计标识 Jidwt$1l(  
audit materiality                                 审计重要性 eb"5- 0  
audit method                                     审计方法 EV@X*| w  
audit objective                                         审计目标，审计目的 t"'7m^j  
audit of financial statements                      会计报表审计，财务报表审计
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audit opinion                                     审计意见 d-r@E3  
audit period                                      被审计期间，被审计年度 Qtv&ijFC  
audit plan                                          审计计划 D#JL!A%O  
audit planning                                    编制审计计划，制定审计计划，审计计划 s'J:f$flS  
audit planning stage                                  审计计划阶段 x-
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audit procedure                                审计程序 ls:w8&`*  
audit programme                               审计程序表，具体审计计划 XtSkh] #z!  
audit report                                       审计报告 !.(P~j][  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 /9pwZ%:<  
audit report with a qualified opinion                 有保留意见的审计报告 @>>~CZ` l  
audit report with an adverse opinion                否定意见的审计报告 3Xy-r=N.l  
audit report with dual dates                      双重日期审计报告 @;?p&.W`D  
audit reporting stage                                 审计报告阶段 C-6F]2:  
audit responsibility                                   审计责任 Y+u_IJ  
audit results                                      审计结果 z]`k#O%%)  
audit risk                                          审计风险 g0Gf6o >2  
audit sampling                                          审计抽样 s6.M\^  
audit sampling techniques                         审计抽样方法，审计抽样技术 @x'"~"%7b  
audit strategies                                  审计策略 1--C~IjJ+  
audit summary                                         审计总结，审计小结 @wo(tf=@P  
audit team                                         审计小组 x$Oq0d{
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audit test                                    审计测试 % *INT  
audit trail                                          审计轨迹 jeH~<t{  
audit work                                        审计工作 mtmjZP(w   
audit working paper                                 审计工作底稿 kbMWGB%;  
audited financial statement                        审计会计报表，已审计财务报表 p &"`RS#Z  
Auditing Guidelines (the～)                      审计规范指南 (w/T-*  
auditing standards                             审计准则 -0{r>,&Mm  
audit-oriented working paper                          (审计)业务类工作底稿 ?3zc=J"t  
authorisation                                     授权 A5R<p+t6  
authorisation of transaction                       交易的授权 EL 8<U  
availability                                         可获得性 '2nhv,|.U  
B !()
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balance                                      余额；差额；平衡 4UvZ)^r  
balance sheet                                    资产负债表 f"SD/]q-  
bank                                                 银行 Q1 $^v0-)  
bank account                                    银行账户，银行户头 X4Ic;  
bank statement                                 银行对账单 6BbGA*%{  
barter transaction                              易货交易，以物换物交易 +&( M gbna  
basis of audit                                    审计依据 {rH@gz|@i  
basis of preparation                                (会计报表的)编制基础 IIF]/ Ek]  
book of account                               账目，账簿 L`p4->C9A  
borrowing                                         借款，贷款，借债 Za3]d+q m  
branch                                              分支，分支机构，分店 vZ&T}H~8  
brought forward                                (账户余额等的)承上年，承上期，承上页 kJzoFFWo$  
budget                                              预算 T; y>>_,  
building                                      建筑物；大楼 _Wp{[TH  
business conditions                                  业务情况，经营情况 *4+"Lh.KS  
business licence                               (企业等的)营业执照 _%!c+f7  
business relation                                业务关系 pU%n]]qF  
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