[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 I;1lX L  
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审计词汇英汉对照 as>L[jyG/  
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ability to continue as a going concern               持续经营能力 q|LDo~H  
acceptability                                     可接受性，可接受程度 qvv2O1c"A  
acceptable level of detection risk                     检查风险的可接受水平 }ga@/>Sl&  
acceptance of engagement                       接受委托 [l8jRT=R  
accepting the engagement for the first time              首次接受委托 izx#
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access to asset                                         对资产的接触 Yp: KI7  
according to                                     根据，依据，依照 w-0mzk"  
account balance                                账户余额 |a#f\  
account for                                       对……进行会计处理，核算；解释 @-&s: Qli  
accounting                                        会计，会计学 ZPD[5)~  
accounting advisory serve                        会计咨询服务 w&%~3Cz.  
accounting firm                                 会计师事务所 H Tz  
accounting information                      会计信息，会计资料 56Vb+0 J'  
accounting period                             会计期间 [o<VVtB.Gk  
accounting policies                                   会计政策 @S7sr-  
accounting professional bodies                 会计职业组织，会计职业团体 $&2 UTczp  
accounting records                                   会计记录 =lVK IW  
accounting responsibility                           会计责任 Rv/Bh<t  
accounting service                             会计服务 59Gk3frk(  
accounting standards                                会计准则 Q pmsOp|  
Accounting Standards for Business Enterprises       企业会计准则 s\P2Bp_{  
accounting system                             会计系统 gc?#pP  
accounting treatment                                会计处理 (k|_J42[  
accuracy                                    准确性，精确性 %:2+ o'  
additional audit procedures                      追加审计程序 >N.]|\V  
addressee                                         收件人，收信人 d%0~c' D8a  
Administration of State-owned Assets  (the～)     国有资产管理局 vC5n
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administrative laws and regulations                 行政法规 z1
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adverse impact                                 不利影响，负面影响 Y9`5G%  
adverse opinion                                反对意见 "kA*Vc#  
advisory group                                  咨询组，顾问组 Q[d}J+l4{  
agency fee                                        代理费，代理费用 (X?/"lC)  
aggregate                                          总计，合计为…… +d%L\^?F  
alternation of document and record                 变造文件和记录 :hI@AA>g  
alternative audit procedures                      替代审计程序，备选审计程序 "hy.GWF|*  
amend                                              修改，修订 ]]"jw {W}A  
amortisation                                      摊销 Z?O*'#yn  
analytical capacity                             分析能力 6AWKLFMV  
analytical procedures                               分析性程序 1NcCy!+  
annual financial statements                        年度会计报表，年度财务报表 U.@*`Fg  
appendix                                          附录，附表 IO/4.m-aN#  
applicable                                         适用的 z-c}N
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applicable laws and regulations                 适用的法规 |qoKO:B4-[  
application systems                                  应用系统 EFc-foN  
apply consistently                              一贯地执行，一贯地实施 1DA1N<'  
appropriate                                       适当的，合适的； +nT'I!//  
征用，挪用 $*W6A/%O  
appropriate authorization                          适当的授权 ^7.h%lSg  
appropriateness of audit evidence                    审计证据的适当性 2"-S<zM  
approval                                    批准，核准 yu;SH[{Wi  
assertion                                    (会计报表上的)认定；确认 G\a8B#hg  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 {Ixg2=E\  
asset                                                 资产，财产 g38&P3/
 
asset restructuring                             资产重组 3<=G?of  
assignment of duties                                 职责的划分 0j_bh,zG#  
assistant                                     助理，助理人员 2>l,no39t+  
associated company                                 联属公司，联营公司 -$,%f?  
association                                        联合，结合；协会，社团 /QEiMrz@6  
assumption                                       假设，假定 d|iy#hy"_  
at a given date                                         在某一特定时日 :(_+7N[KA  
attestation                                         鉴证，公证 x[Wwq=~  
attestation service                             鉴证服务 bTSL<"(]N  
audit adjustment                                审计调整 B7Tk4q\;Q  
audit areas                                        审计领域 42\-
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audit conclusion                                审计结论 U-^[lWn[@4  
audit effectiveness                             审计效果 u@ 3y&b  
audit efficiency                                  审计效率 ^Eo=W/   
audit engagement letter                      审计业务约定书 k'PQ} ,Vb  
audit evidence                                          审计证据 X.TI>90{  
audit fee                                    审计费 HQ9X7[3  
audit files                                          审计档案 l)-Mq@V  
audit findings                                     审计中发现的事项 ]0r|_)s  
audit implementation stage                        审计实施阶段 nL?oTze*p  
audit mark                                        审计标识 ~j'l.gQb  
audit materiality                                 审计重要性 h},oF!,  
audit method                                     审计方法 Mzd[fR5a8  
audit objective                                         审计目标，审计目的 P6Mhbmt9*  
audit of financial statements                      会计报表审计，财务报表审计 @WKzX41'  
audit opinion                                     审计意见 LA[g(i 7  
audit period                                      被审计期间，被审计年度 +B|7p9qy  
audit plan                                          审计计划 _|''{kj(  
audit planning                                    编制审计计划，制定审计计划，审计计划 :ZDMNhUl &  
audit planning stage                                  审计计划阶段 ,]5Ic.};p  
audit procedure                                审计程序 {ccIxL /~  
audit programme                               审计程序表，具体审计计划 Ap$y%6  
audit report                                       审计报告 ++Ww88820  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 ="d*E/##  
audit report with a qualified opinion                 有保留意见的审计报告 **>/}.%?K  
audit report with an adverse opinion                否定意见的审计报告 Xo{`]  
audit report with dual dates                      双重日期审计报告 Yh)Isg|0>  
audit reporting stage                                 审计报告阶段 qSx(X!YS  
audit responsibility                                   审计责任 fKtV'/X;Q  
audit results                                      审计结果 vJ`.iRU|  
audit risk                                          审计风险 F6hmku>\1  
audit sampling                                          审计抽样 LC0d/hM  
audit sampling techniques                         审计抽样方法，审计抽样技术 *x>3x Qq&  
audit strategies                                  审计策略 U,Mx@KdV  
audit summary                                         审计总结，审计小结 rbZ[!LA  
audit team                                         审计小组 [= "r<W0  
audit test                                    审计测试 *U#m+@\0  
audit trail                                          审计轨迹 -@&1`@):{  
audit work                                        审计工作 tMj1~ R  
audit working paper                                 审计工作底稿 PNeh#PI6)  
audited financial statement                        审计会计报表，已审计财务报表 ]h9!ei [  
Auditing Guidelines (the～)                      审计规范指南 ~LQ[4h<J !  
auditing standards                             审计准则 8I,QD` xu  
audit-oriented working paper                          (审计)业务类工作底稿 3CE[(   
authorisation                                     授权 1=2^90  
authorisation of transaction                       交易的授权 `8\Ja$ =  
availability                                         可获得性 Yct5V,X^  
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balance                                      余额；差额；平衡 |3? 8)z\n  
balance sheet                                    资产负债表 3I 0eW%,  
bank                                                 银行 e&9F\e  
bank account                                    银行账户，银行户头 nIfCF,
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bank statement                                 银行对账单 Wn|&cG9  
barter transaction                              易货交易，以物换物交易 +1 eCvt:,  
basis of audit                                    审计依据 >\A8#@1  
basis of preparation                                (会计报表的)编制基础 z{]?h cY  
book of account                               账目，账簿 ,572n[-q  
borrowing                                         借款，贷款，借债 ;o<m}bGaT  
branch                                              分支，分支机构，分店 ~]L}p
 
brought forward                                (账户余额等的)承上年，承上期，承上页 3_5XHOdE  
budget                                              预算 M*pRv  
building                                      建筑物；大楼 ( ozb%a#B  
business conditions                                  业务情况，经营情况 u2(eaP8d  
business licence                               (企业等的)营业执照 AAUyy :  
business relation                                业务关系 DW(~Qdk  
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