[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 71fk.16  
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审计词汇英汉对照 5fJ[}~  
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ability to continue as a going concern               持续经营能力 1f'Hif*r_X  
acceptability                                     可接受性，可接受程度 D${={x  
acceptable level of detection risk                     检查风险的可接受水平 o |BP$P8V  
acceptance of engagement                       接受委托 3+Qxg+<  
accepting the engagement for the first time              首次接受委托 - r7]S  
access to asset                                         对资产的接触 ->^~KVh&  
according to                                     根据，依据，依照 %
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account balance                                账户余额 Pmg)v!"  
account for                                       对……进行会计处理，核算；解释 nmU_N:Y  
accounting                                        会计，会计学 a:,y Z  
accounting advisory serve                        会计咨询服务 :}:3i9e*2  
accounting firm                                 会计师事务所 OZY,@c  
accounting information                      会计信息，会计资料 R6-n IY,  
accounting period                             会计期间 U69u'G:  
accounting policies                                   会计政策 ;Q;[*B=kE  
accounting professional bodies                 会计职业组织，会计职业团体 Z?P~z07  
accounting records                                   会计记录 lbdTQ6R  
accounting responsibility                           会计责任 ;< jbLhHwD  
accounting service                             会计服务 @Ky> 9m{  
accounting standards                                会计准则 b2,mCfLsv  
Accounting Standards for Business Enterprises       企业会计准则 B+d<F[|  
accounting system                             会计系统 JA)? p{j  
accounting treatment                                会计处理 <h).fX  
accuracy                                    准确性，精确性 [#Lc]$  
additional audit procedures                      追加审计程序 "@A![iP  
addressee                                         收件人，收信人 {`=0 |oP}  
Administration of State-owned Assets  (the～)     国有资产管理局 2T@GA1G  
administrative laws and regulations                 行政法规 b-U eIjX  
adverse impact                                 不利影响，负面影响 [H<bh%  
adverse opinion                                反对意见 1 n5(S<T  
advisory group                                  咨询组，顾问组 DZ7 gcC  
agency fee                                        代理费，代理费用 C?
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aggregate                                          总计，合计为…… %3q0(Xl  
alternation of document and record                 变造文件和记录 >(w2GD?   
alternative audit procedures                      替代审计程序，备选审计程序 :F,O  
amend                                              修改，修订 ).` S/F  
amortisation                                      摊销 do*}syQ`
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analytical capacity                             分析能力 3f" %G\  
analytical procedures                               分析性程序 uwf 5!Z:>  
annual financial statements                        年度会计报表，年度财务报表 @vL20O.  
appendix                                          附录，附表 {>LIMG-f  
applicable                                         适用的 {t"+ 3zy'  
applicable laws and regulations                 适用的法规 p La[}=  
application systems                                  应用系统 Z=B_Ty  
apply consistently                              一贯地执行，一贯地实施 ^D^4 YJz  
appropriate                                       适当的，合适的； D(p\0V  
征用，挪用 |7,L`utp  
appropriate authorization                          适当的授权 |Fm6#1A@  
appropriateness of audit evidence                    审计证据的适当性 WwH+E]^e+  
approval                                    批准，核准
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assertion                                    (会计报表上的)认定；确认
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assessed level of control risk                           对控制风险的评估，控制风险的评估水平  MV_Srz  
asset                                                 资产，财产 ~ ~uAc_  
asset restructuring                             资产重组 ] Z8Vj7~  
assignment of duties                                 职责的划分 dzK{ Z  
assistant                                     助理，助理人员 yR{x}Db
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associated company                                 联属公司，联营公司 MuoF FvAA  
association                                        联合，结合；协会，社团 du$|lxC  
assumption                                       假设，假定 g %K>  
at a given date                                         在某一特定时日 5aad$f  
attestation                                         鉴证，公证 kGpa\c g1  
attestation service                             鉴证服务 PB%-9C0  
audit adjustment                                审计调整 lis/`B\x  
audit areas                                        审计领域 8+]hpa,q  
audit conclusion                                审计结论 |KB0P@
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audit effectiveness                             审计效果 5@*'2rO&!  
audit efficiency                                  审计效率
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audit engagement letter                      审计业务约定书 *Av"JAX  
audit evidence                                          审计证据 %r&-gWTQ,  
audit fee                                    审计费 pa}*E  
audit files                                          审计档案 ~~ /xRs  
audit findings                                     审计中发现的事项 i)#:qAtP*  
audit implementation stage                        审计实施阶段 dz~coZ9  
audit mark                                        审计标识 =@TQ>Qw%b  
audit materiality                                 审计重要性 V8eB$in  
audit method                                     审计方法 ]9}HEu;1M  
audit objective                                         审计目标，审计目的 988]}{w  
audit of financial statements                      会计报表审计，财务报表审计 Oj<S.fi  
audit opinion                                     审计意见 BCe_@  
audit period                                      被审计期间，被审计年度 *[= bR>  
audit plan                                          审计计划 r=yK,d/1  
audit planning                                    编制审计计划，制定审计计划，审计计划 eEhr140  
audit planning stage                                  审计计划阶段 XLMb=T~S  
audit procedure                                审计程序 *yl>T^DjTC  
audit programme                               审计程序表，具体审计计划 ^(viM?*  
audit report                                       审计报告 *6xgctk  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 nG_6oe*=I  
audit report with a qualified opinion                 有保留意见的审计报告 )%!XSsY.N|  
audit report with an adverse opinion                否定意见的审计报告 Sq:0w  
audit report with dual dates                      双重日期审计报告 r`c_e)STO  
audit reporting stage                                 审计报告阶段 uEc<}pV  
audit responsibility                                   审计责任 x `V;Y]7'  
audit results                                      审计结果 ;3_l@dP"  
audit risk                                          审计风险 2Z20E$Cb
 
audit sampling                                          审计抽样 P/&]?f0/  
audit sampling techniques                         审计抽样方法，审计抽样技术 qj cp65^  
audit strategies                                  审计策略 `jST  
audit summary                                         审计总结，审计小结 (C]o,7cYS  
audit team                                         审计小组 *T0q|P~o%  
audit test                                    审计测试 ]Qm]I1P  
audit trail                                          审计轨迹 s,a}?W  
audit work                                        审计工作 %e*@CbO$  
audit working paper                                 审计工作底稿 h*u`X>!!  
audited financial statement                        审计会计报表，已审计财务报表 pm{|?R  
Auditing Guidelines (the～)                      审计规范指南 r-
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auditing standards                             审计准则 j5@:a  
audit-oriented working paper                          (审计)业务类工作底稿 <AJ97MLcc  
authorisation                                     授权  |W< +U  
authorisation of transaction                       交易的授权 0ZQ'_g|%  
availability                                         可获得性 dg4vc][  
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balance                                      余额；差额；平衡 !x'/9^i~v  
balance sheet                                    资产负债表 nC{%quwh{  
bank                                                 银行 ) }9rwZ  
bank account                                    银行账户，银行户头 @29U@T  
bank statement                                 银行对账单 .f+TZDUO  
barter transaction                              易货交易，以物换物交易 &~CY]PN.  
basis of audit                                    审计依据 Q]p(u\ *  
basis of preparation                                (会计报表的)编制基础 4Vq%N  
book of account                               账目，账簿 ax 41N25  
borrowing                                         借款，贷款，借债 86 W0rS[5  
branch                                              分支，分支机构，分店 y^o@"IYu3  
brought forward                                (账户余额等的)承上年，承上期，承上页 O{ /q-~_  
budget                                              预算 Z4IgBn(Z_}  
building                                      建筑物；大楼 bTQNb!&  
business conditions                                  业务情况，经营情况 FZ8b7nJ)4m  
business licence                               (企业等的)营业执照 wj[$9UJb  
business relation                                业务关系 1#1 riM -  
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