[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  fP+RuZ  
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审计词汇英汉对照 &@g~o0  
  
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ability to continue as a going concern               持续经营能力 *Sd}cDCO%  
acceptability                                     可接受性，可接受程度 c(@(j8@S  
acceptable level of detection risk                     检查风险的可接受水平 Fe r&X  
acceptance of engagement                       接受委托 SRU}-  
accepting the engagement for the first time              首次接受委托 [-ONs
 
access to asset                                         对资产的接触 Th\
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according to                                     根据，依据，依照 _*K=Z,a;\  
account balance                                账户余额 fGZZ['E  
account for                                       对……进行会计处理，核算；解释 %-lilo   
accounting                                        会计，会计学 <0EVq8h  
accounting advisory serve                        会计咨询服务
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accounting firm                                 会计师事务所 DGc5Lol~  
accounting information                      会计信息，会计资料 0|Rt[qwKb@  
accounting period                             会计期间 aXv [~  
accounting policies                                   会计政策 ";kwh8wB  
accounting professional bodies                 会计职业组织，会计职业团体 UFE# J  
accounting records                                   会计记录 4Nb&(p  
accounting responsibility                           会计责任 %`]&c)&#Z  
accounting service                             会计服务 VnjhEEM!  
accounting standards                                会计准则 hFW{qWP  
Accounting Standards for Business Enterprises       企业会计准则 [:hTwBRF  
accounting system                             会计系统 Ihn#GzM?u  
accounting treatment                                会计处理 [Sj _=  
accuracy                                    准确性，精确性 #<$pl]>}t  
additional audit procedures                      追加审计程序 .RazjXAY  
addressee                                         收件人，收信人  MH0xD  
Administration of State-owned Assets  (the～)     国有资产管理局 n_ 3g  
administrative laws and regulations                 行政法规 &c AFKYt  
adverse impact                                 不利影响，负面影响 _?}[7K!~d  
adverse opinion                                反对意见 [=EmDP:@  
advisory group                                  咨询组，顾问组 ydZS^BqG  
agency fee                                        代理费，代理费用  ~ERA  
aggregate                                          总计，合计为…… jqzG=/0~{  
alternation of document and record                 变造文件和记录 IPVD^a?  
alternative audit procedures                      替代审计程序，备选审计程序 F `4a0~?  
amend                                              修改，修订 G?,b51"  
amortisation                                      摊销 cv=H6j]h|  
analytical capacity                             分析能力 tM:%{
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analytical procedures                               分析性程序 h,*-V 'X.k  
annual financial statements                        年度会计报表，年度财务报表 (kYwD  
appendix                                          附录，附表 >;sz(F3)  
applicable                                         适用的 v1R t$[  
applicable laws and regulations                 适用的法规 E"'4=_  
application systems                                  应用系统 4[XiD* *  
apply consistently                              一贯地执行，一贯地实施 .UGbo.e  
appropriate                                       适当的，合适的； ML!>tCT  
征用，挪用 l-gNJ=l+K  
appropriate authorization                          适当的授权 s7Z+--I)L  
appropriateness of audit evidence                    审计证据的适当性 g7l?/p[n  
approval                                    批准，核准
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assertion                                    (会计报表上的)认定；确认 4!U)a  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平  W#bOx0  
asset                                                 资产，财产 qS!U1R?s  
asset restructuring                             资产重组 Ivx]DXR|  
assignment of duties                                 职责的划分 xTGdh  
assistant                                     助理，助理人员 )*`cJ_t  
associated company                                 联属公司，联营公司 KsDovy<  
association                                        联合，结合；协会，社团 s?yl4\]Muf  
assumption                                       假设，假定 lD-HQd  
at a given date                                         在某一特定时日 PNp-/1Cx  
attestation                                         鉴证，公证 5OM*NT t  
attestation service                             鉴证服务 0s72BcP  
audit adjustment                                审计调整 (7*((  
audit areas                                        审计领域 Zsto8wuf#  
audit conclusion                                审计结论 =M."^X  
audit effectiveness                             审计效果 ra|Ku!  
audit efficiency                                  审计效率 <HfmNhI85(  
audit engagement letter                      审计业务约定书 |44 E:pA  
audit evidence                                          审计证据 B1k;!@@14  
audit fee                                    审计费 ukDaX  
audit files                                          审计档案 hRI?>an  
audit findings                                     审计中发现的事项 :\"V5   
audit implementation stage                        审计实施阶段 #JYH5:*  
audit mark                                        审计标识 ^|lw~F  
audit materiality                                 审计重要性 2DXV~>  
audit method                                     审计方法 TMG|"|  
audit objective                                         审计目标，审计目的 9YvK<i&I  
audit of financial statements                      会计报表审计，财务报表审计 iOdk)  
audit opinion                                     审计意见 ] L6LB\  
audit period                                      被审计期间，被审计年度 j2`%sBo  
audit plan                                          审计计划 Ca}V5O  
audit planning                                    编制审计计划，制定审计计划，审计计划 }G ^nK m  
audit planning stage                                  审计计划阶段 L(q~
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audit procedure                                审计程序 =5q_aK#i  
audit programme                               审计程序表，具体审计计划 %
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audit report                                       审计报告 Xk9 8%gv  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 :;URLl0  
audit report with a qualified opinion                 有保留意见的审计报告 a^7HI,  
audit report with an adverse opinion                否定意见的审计报告 h#}'
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audit report with dual dates                      双重日期审计报告 /
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audit reporting stage                                 审计报告阶段 nC5]IYL|  
audit responsibility                                   审计责任 q+U&lw|"w  
audit results                                      审计结果 B'hN3.  
audit risk                                          审计风险 t8f:?  
audit sampling                                          审计抽样 hH~GH'dnaE  
audit sampling techniques                         审计抽样方法，审计抽样技术 (b"kN(  
audit strategies                                  审计策略 $6~t|[7:%Y  
audit summary                                         审计总结，审计小结 6){nu rDBG  
audit team                                         审计小组 c+ukVn`r  
audit test                                    审计测试 rAZ~R PrW  
audit trail                                          审计轨迹 I#:Dk?"O2  
audit work                                        审计工作 @y/!`Ziw  
audit working paper                                 审计工作底稿 4Cp)!Bq?/  
audited financial statement                        审计会计报表，已审计财务报表 ziXI$B4-  
Auditing Guidelines (the～)                      审计规范指南 oIG
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auditing standards                             审计准则 <N8z<o4rku  
audit-oriented working paper                          (审计)业务类工作底稿 #b@ sV$  
authorisation                                     授权 C#@-uo2  
authorisation of transaction                       交易的授权 [mFgo il  
availability                                         可获得性 :U,- v  
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balance                                      余额；差额；平衡 8 |~M!<  
balance sheet                                    资产负债表 2Ft#S8  
bank                                                 银行 Y'Yu1mH)  
bank account                                    银行账户，银行户头 4"s/T0C
 
bank statement                                 银行对账单 "%ZAL\x  
barter transaction                              易货交易，以物换物交易 |w.h97fj  
basis of audit                                    审计依据 R,`3 SW()  
basis of preparation                                (会计报表的)编制基础 TGZr [  
book of account                               账目，账簿 V
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borrowing                                         借款，贷款，借债 nq:'jdY5|  
branch                                              分支，分支机构，分店 XBm ^7'  
brought forward                                (账户余额等的)承上年，承上期，承上页 59H~qE1Md  
budget                                              预算 P=m l;xp  
building                                      建筑物；大楼 T\ [CQO  
business conditions                                  业务情况，经营情况 5s:g(gy3BR  
business licence                               (企业等的)营业执照 q{XeRQ'/  
business relation                                业务关系 kd OIL2T  
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