[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 sE$!MQb  
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审计词汇英汉对照 $LLkYOwI  
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ability to continue as a going concern               持续经营能力 5v4 ,YHD  
acceptability                                     可接受性，可接受程度 !(PAUWS@  
acceptable level of detection risk                     检查风险的可接受水平 !|{
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acceptance of engagement                       接受委托 v*'dA^Q  
accepting the engagement for the first time              首次接受委托 <A +VS  
access to asset                                         对资产的接触 Tj}H3/2  
according to                                     根据，依据，依照 =$6z1] ;3  
account balance                                账户余额 $pK2H0c
 
account for                                       对……进行会计处理，核算；解释 l
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accounting                                        会计，会计学 ~=~|@K  
accounting advisory serve                        会计咨询服务 tW;1  
accounting firm                                 会计师事务所 O,"4HZG  
accounting information                      会计信息，会计资料 nZe2bai  
accounting period                             会计期间 VdpwZ  
accounting policies                                   会计政策 7Z0
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accounting professional bodies                 会计职业组织，会计职业团体 1
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accounting records                                   会计记录 '`Eb].s*  
accounting responsibility                           会计责任 I!?-lI@(  
accounting service                             会计服务 s(W] >Ib  
accounting standards                                会计准则 UN'[sHjOnD  
Accounting Standards for Business Enterprises       企业会计准则 OnE#8*
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accounting system                             会计系统 LIYj__4=|  
accounting treatment                                会计处理 n}cjVH5  
accuracy                                    准确性，精确性 <U(wLG'XS  
additional audit procedures                      追加审计程序 XVcY?_AS#  
addressee                                         收件人，收信人 T9.3  
Administration of State-owned Assets  (the～)     国有资产管理局 f0+)%gO{  
administrative laws and regulations                 行政法规 >ENZ['F  
adverse impact                                 不利影响，负面影响 pEf1[ z
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adverse opinion                                反对意见 o.IJ4'}aN  
advisory group                                  咨询组，顾问组 aI]
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agency fee                                        代理费，代理费用 'E FP/(2J  
aggregate                                          总计，合计为…… rnW(<t"  
alternation of document and record                 变造文件和记录 \^O&){q(9  
alternative audit procedures                      替代审计程序，备选审计程序 %fB]N  
amend                                              修改，修订 w.w(*5[  
amortisation                                      摊销 b_2bg>|;  
analytical capacity                             分析能力 c\cPmj@  
analytical procedures                               分析性程序 ha+)ZF  
annual financial statements                        年度会计报表，年度财务报表 *@`Sx'5!  
appendix                                          附录，附表 53efF bo  
applicable                                         适用的 Q-<N)K$F(4  
applicable laws and regulations                 适用的法规  [@YeQ{  
application systems                                  应用系统 7.Df2_)  
apply consistently                              一贯地执行，一贯地实施 gX
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appropriate                                       适当的，合适的； m{T:<:q~  
征用，挪用 #[$^M:X.  
appropriate authorization                          适当的授权 6 U|An*  
appropriateness of audit evidence                    审计证据的适当性 .|Unq`ll  
approval                                    批准，核准 Z4 y9d?g%b  
assertion                                    (会计报表上的)认定；确认 KQGdV{VFs  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 vz'/]E
 
asset                                                 资产，财产 4eOS+&  
asset restructuring                             资产重组 l*e Ja38  
assignment of duties                                 职责的划分 \ \w<.\Yh  
assistant                                     助理，助理人员 o~<ith$A*  
associated company                                 联属公司，联营公司 9Z
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association                                        联合，结合；协会，社团 GHeucG}?  
assumption                                       假设，假定 h`Ld%iN\  
at a given date                                         在某一特定时日
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attestation                                         鉴证，公证 #Bu W  
attestation service                             鉴证服务 ;ED` 7  
audit adjustment                                审计调整 +9EG6"..@H  
audit areas                                        审计领域 r"HQ>Wn  
audit conclusion                                审计结论 @`"UD  
audit effectiveness                             审计效果 v+\&8)W=  
audit efficiency                                  审计效率 2>`m1q:  
audit engagement letter                      审计业务约定书 yhTC?sf<  
audit evidence                                          审计证据 rjk{9u1a"  
audit fee                                    审计费 f8ucJ.{"  
audit files                                          审计档案 a6Zg~>vX  
audit findings                                     审计中发现的事项 8NP|>uaj  
audit implementation stage                        审计实施阶段 1nGpW$Gx  
audit mark                                        审计标识 Tfsx& k\  
audit materiality                                 审计重要性 o USv)G.zb  
audit method                                     审计方法 M/<>'%sj  
audit objective                                         审计目标，审计目的 lqaOLZH  
audit of financial statements                      会计报表审计，财务报表审计 p;nRxi7'  
audit opinion                                     审计意见 ^HiI
   
audit period                                      被审计期间，被审计年度 L R`]C]  
audit plan                                          审计计划 y}5:CZ  
audit planning                                    编制审计计划，制定审计计划，审计计划 NgI n\) =0  
audit planning stage                                  审计计划阶段 ]*/%5ZOI&
 
audit procedure                                审计程序 nC6 ;:uM  
audit programme                               审计程序表，具体审计计划 xlKg0&D  
audit report                                       审计报告 yyZs[ 5Q  
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 opaRk.p  
audit report with an adverse opinion                否定意见的审计报告 kH4xP3. i  
audit report with dual dates                      双重日期审计报告 $0[t<4K`yn  
audit reporting stage                                 审计报告阶段 gXy'@!  
audit responsibility                                   审计责任 /&>vhpZ}  
audit results                                      审计结果 8cKP_Ec  
audit risk                                          审计风险 |[+/ ]Y  
audit sampling                                          审计抽样 "@s</HGo  
audit sampling techniques                         审计抽样方法，审计抽样技术 BQo$c~  
audit strategies                                  审计策略 H; DCkVL  
audit summary                                         审计总结，审计小结 8u|F %Sg  
audit team                                         审计小组 DH IC:6EY  
audit test                                    审计测试 q0t}  
audit trail                                          审计轨迹 =PM6:3aKh  
audit work                                        审计工作 (JX 9c  
audit working paper                                 审计工作底稿 vRI0fDu  
audited financial statement                        审计会计报表，已审计财务报表 &=>|?
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Auditing Guidelines (the～)                      审计规范指南 %M7EOa  
auditing standards                             审计准则 aGz$A15#  
audit-oriented working paper                          (审计)业务类工作底稿 OyG#
 
authorisation                                     授权 IIh \d.o  
authorisation of transaction                       交易的授权 jA'7@/F/  
availability                                         可获得性 ]@P!Q&V #  
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balance                                      余额；差额；平衡 ]yAOKmS  
balance sheet                                    资产负债表 HSG7jC'_  
bank                                                 银行 bnzIDsw!Q  
bank account                                    银行账户，银行户头 A6S|pO1)3  
bank statement                                 银行对账单 ,^n5UA`PK  
barter transaction                              易货交易，以物换物交易 -]~KQvIH!  
basis of audit                                    审计依据 e8,!x9%J  
basis of preparation                                (会计报表的)编制基础 jCK 0+,;  
book of account                               账目，账簿 E{8-VmY  
borrowing                                         借款，贷款，借债 ]1)#Y   
branch                                              分支，分支机构，分店 ~TfN*0  
brought forward                                (账户余额等的)承上年，承上期，承上页 N~! GAaD  
budget                                              预算 XF Cwa  
building                                      建筑物；大楼 QLLMSa+! \  
business conditions                                  业务情况，经营情况 1e)5D& njS  
business licence                               (企业等的)营业执照 /RBIZ_  
business relation                                业务关系 ;!:@3c  
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