[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 OWK)4[HY(  
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审计词汇英汉对照 &sx|sLw)  
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ability to continue as a going concern               持续经营能力 $u4esg  
acceptability                                     可接受性，可接受程度 ,
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acceptable level of detection risk                     检查风险的可接受水平 g/q$;cB  
acceptance of engagement                       接受委托 cF[[_  
accepting the engagement for the first time              首次接受委托 Eu )7@  
access to asset                                         对资产的接触 e-os0F  
according to                                     根据，依据，依照 DOWUnJ;5  
account balance                                账户余额 >P=
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account for                                       对……进行会计处理，核算；解释 Xklp6{VH9  
accounting                                        会计，会计学 j1>77C3  
accounting advisory serve                        会计咨询服务 B!le=V,@,  
accounting firm                                 会计师事务所 ZtEHP`Iin  
accounting information                      会计信息，会计资料 *3
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accounting period                             会计期间 '+X9MzU*\  
accounting policies                                   会计政策 Dg#Ab8  
accounting professional bodies                 会计职业组织，会计职业团体 =k[!p'~jD  
accounting records                                   会计记录 *0R=(Gy  
accounting responsibility                           会计责任 r`cCHZo/V  
accounting service                             会计服务 7q|(ZZa  
accounting standards                                会计准则 ?#kI9n<O  
Accounting Standards for Business Enterprises       企业会计准则 yg2~qa:dZ  
accounting system                             会计系统 Y#6@0Nn[G  
accounting treatment                                会计处理 I01On>"@7  
accuracy                                    准确性，精确性 %'* |N[  
additional audit procedures                      追加审计程序 $}k"wI[  
addressee                                         收件人，收信人 F,O+axO ja  
Administration of State-owned Assets  (the～)     国有资产管理局 yHt63z8'  
administrative laws and regulations                 行政法规 hpXu3o7e  
adverse impact                                 不利影响，负面影响 US7hKNm.  
adverse opinion                                反对意见 (U`7[F  
advisory group                                  咨询组，顾问组 fINM$ 6  
agency fee                                        代理费，代理费用 2.& v{gq  
aggregate                                          总计，合计为…… jVRd[  
alternation of document and record                 变造文件和记录 (7ew&u\Li  
alternative audit procedures                      替代审计程序，备选审计程序 F;ONo.v;  
amend                                              修改，修订 fV}\  
amortisation                                      摊销 FZA8@J|Q4  
analytical capacity                             分析能力 /p>"|z  
analytical procedures                               分析性程序 J7QlGm
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annual financial statements                        年度会计报表，年度财务报表 @R2| =ox  
appendix                                          附录，附表 nfDPM\FFD  
applicable                                         适用的 MO#%w  
applicable laws and regulations                 适用的法规 V6$v@Zq  
application systems                                  应用系统 _n}!1(xYa`  
apply consistently                              一贯地执行，一贯地实施 v:6b&wSL3  
appropriate                                       适当的，合适的； VY _ (0  
征用，挪用 T"d]QYJS  
appropriate authorization                          适当的授权 2 yP#:T/z  
appropriateness of audit evidence                    审计证据的适当性 {.,OPR"\  
approval                                    批准，核准 _i8$!b2Mr  
assertion                                    (会计报表上的)认定；确认 RV(}\JU  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 i]$d3J3  
asset                                                 资产，财产 jSYj+k  
asset restructuring                             资产重组 cR5<.$aY  
assignment of duties                                 职责的划分 Y5MHd>m  
assistant                                     助理，助理人员 }(tGjx]  
associated company                                 联属公司，联营公司 "4tRy9q  
association                                        联合，结合；协会，社团 <O>Q;}>gfc  
assumption                                       假设，假定 L8j,?u#  
at a given date                                         在某一特定时日 v8%]^` '  
attestation                                         鉴证，公证 C#-x 3d-{  
attestation service                             鉴证服务 s*l_O*$'  
audit adjustment                                审计调整 6PMu;#  
audit areas                                        审计领域 p b{P[-f  
audit conclusion                                审计结论 N{9<Tf*  
audit effectiveness                             审计效果 OC>" +  
audit efficiency                                  审计效率 >leOyBEAR  
audit engagement letter                      审计业务约定书 IeU.T@ $  
audit evidence                                          审计证据 p-7dJ  
audit fee                                    审计费 <aHK{*'3  
audit files                                          审计档案 . t3@86xTJ  
audit findings                                     审计中发现的事项 "Z{^i3gN  
audit implementation stage                        审计实施阶段 gN]`$==c[  
audit mark                                        审计标识 ev?>Nq+Z  
audit materiality                                 审计重要性 P!O#"(r2]  
audit method                                     审计方法 S&=B&23T  
audit objective                                         审计目标，审计目的 ,DE%p +q  
audit of financial statements                      会计报表审计，财务报表审计 ifgaBXT55  
audit opinion                                     审计意见 &1[5b8H;+  
audit period                                      被审计期间，被审计年度 Zka;}UL&Q  
audit plan                                          审计计划 z H \*v'  
audit planning                                    编制审计计划，制定审计计划，审计计划 df:,5@CJ8  
audit planning stage                                  审计计划阶段 r=w%"3vb^  
audit procedure                                审计程序 MoX*e  
audit programme                               审计程序表，具体审计计划 TRq~n7Y7C  
audit report                                       审计报告 F@I_sGCcb  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 Z0'3.D,l  
audit report with a qualified opinion                 有保留意见的审计报告 ~clWG-i  
audit report with an adverse opinion                否定意见的审计报告 0?:ZERv  
audit report with dual dates                      双重日期审计报告 _N]yI0 k(  
audit reporting stage                                 审计报告阶段 cu"%>>,,  
audit responsibility                                   审计责任 'RA[_Z  
audit results                                      审计结果 ~xJD3Qf  
audit risk                                          审计风险
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audit sampling                                          审计抽样 8zGzn%^  
audit sampling techniques                         审计抽样方法，审计抽样技术 ~J2Q0Jv  
audit strategies                                  审计策略 )3 r1; ^W  
audit summary                                         审计总结，审计小结 S;c=6@"  
audit team                                         审计小组 9e=*jRs]l^  
audit test                                    审计测试 <7&b|f$CL  
audit trail                                          审计轨迹 v8X&H
 
audit work                                        审计工作 *= 71/&B  
audit working paper                                 审计工作底稿 kU Flp  
audited financial statement                        审计会计报表，已审计财务报表 +|?c_vD  
Auditing Guidelines (the～)                      审计规范指南 <Q0&[q;Z  
auditing standards                             审计准则 OiOL4}5(  
audit-oriented working paper                          (审计)业务类工作底稿 Ya. $x~  
authorisation                                     授权 #X8[g_d
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authorisation of transaction                       交易的授权 4J_%quxO  
availability                                         可获得性 5a`}DTB[Co  
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balance                                      余额；差额；平衡 w#1dO~  
balance sheet                                    资产负债表 S3<v?tqLr  
bank                                                 银行 =,'Z6?%p  
bank account                                    银行账户，银行户头 Vg+SXq6G  
bank statement                                 银行对账单 <#Lw.;(U;k  
barter transaction                              易货交易，以物换物交易 7h<K)aT  
basis of audit                                    审计依据 QEgv,J{  
basis of preparation                                (会计报表的)编制基础 at*
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book of account                               账目，账簿 G](K2=  
borrowing                                         借款，贷款，借债 ;H=6u  
branch                                              分支，分支机构，分店 NLpD,q{  
brought forward                                (账户余额等的)承上年，承上期，承上页 c5;ROnTm  
budget                                              预算 3u^TJt)  
building                                      建筑物；大楼 6)$_2G%Zq  
business conditions                                  业务情况，经营情况 dF,FH-  
business licence                               (企业等的)营业执照 r&[~/m8zl  
business relation                                业务关系 >guQY I@4,  
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