[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 7TU xdI  
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审计词汇英汉对照 f*IvaY  
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ability to continue as a going concern               持续经营能力 Sqyju3Yp  
acceptability                                     可接受性，可接受程度 Z6Z/Y()4Tl  
acceptable level of detection risk                     检查风险的可接受水平 g[uf e<  
acceptance of engagement                       接受委托 ?GtI.flV  
accepting the engagement for the first time              首次接受委托 P_H_\KsH*(  
access to asset                                         对资产的接触 ZR"qr CSw`  
according to                                     根据，依据，依照 sY?wQ:  
account balance                                账户余额 ZG{#CC
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account for                                       对……进行会计处理，核算；解释 XW\ 3ttx  
accounting                                        会计，会计学 iel@"E 4  
accounting advisory serve                        会计咨询服务 =Zsxl]h   
accounting firm                                 会计师事务所 1'iQlnMO@  
accounting information                      会计信息，会计资料 >6@,L+-6r  
accounting period                             会计期间 Ts|;5ya5m  
accounting policies                                   会计政策 rW_cLdh]#  
accounting professional bodies                 会计职业组织，会计职业团体 _34%St!lg  
accounting records                                   会计记录 GU9p'E  
accounting responsibility                           会计责任 =vriraV"  
accounting service                             会计服务 MZh?MaBz06  
accounting standards                                会计准则 (H:A|Lw  
Accounting Standards for Business Enterprises       企业会计准则 -V[!qI  
accounting system                             会计系统 &. #dZ}J  
accounting treatment                                会计处理 lz1cLl m  
accuracy                                    准确性，精确性 y@7CY-1
  
additional audit procedures                      追加审计程序 KoWG:~>|  
addressee                                         收件人，收信人 k,8^R I07@  
Administration of State-owned Assets  (the～)     国有资产管理局 2+pXtP@O  
administrative laws and regulations                 行政法规 \" m&WFm  
adverse impact                                 不利影响，负面影响 hJw]hVYa  
adverse opinion                                反对意见 so| U&`G  
advisory group                                  咨询组，顾问组 %M`zkA2]J  
agency fee                                        代理费，代理费用 >IA1 \?(  
aggregate                                          总计，合计为…… E9t8SclV  
alternation of document and record                 变造文件和记录 <]|!quY<*  
alternative audit procedures                      替代审计程序，备选审计程序 =NnG[#n%  
amend                                              修改，修订 gQ%mVJB{(  
amortisation                                      摊销 '?fGI
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analytical capacity                             分析能力 |}/KueZ  
analytical procedures                               分析性程序 PI,2b(`h_  
annual financial statements                        年度会计报表，年度财务报表 Tu,nX'q]m  
appendix                                          附录，附表 ~Ga{=OM??  
applicable                                         适用的 SJi;_bVf  
applicable laws and regulations                 适用的法规 Z@$'fX?
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application systems                                  应用系统 e 0Z2B2  
apply consistently                              一贯地执行，一贯地实施 7s2*VKr  
appropriate                                       适当的，合适的； 78<fbN5}r  
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appropriate authorization                          适当的授权 TV0Y{x*~iH  
appropriateness of audit evidence                    审计证据的适当性 HqV4!o9'  
approval                                    批准，核准
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assertion                                    (会计报表上的)认定；确认 i=pfjC  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 MBU4Awj  
asset                                                 资产，财产 lL5*l,)To  
asset restructuring                             资产重组 g2rH"3sC  
assignment of duties                                 职责的划分 xgM\6e  
assistant                                     助理，助理人员 X &G]ci  
associated company                                 联属公司，联营公司 ed3wj3@  
association                                        联合，结合；协会，社团 r?^L/HGc  
assumption                                       假设，假定 knb0_nA  
at a given date                                         在某一特定时日 m`Z.xIA7;  
attestation                                         鉴证，公证 /oGaA@#+  
attestation service                             鉴证服务 [D?d~pB  
audit adjustment                                审计调整 [ biz[ fm  
audit areas                                        审计领域 MU:v& sk  
audit conclusion                                审计结论 !|9
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audit effectiveness                             审计效果 %zDi|WZ  
audit efficiency                                  审计效率 rg 0u#-  
audit engagement letter                      审计业务约定书
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audit evidence                                          审计证据 M9(lxu y1  
audit fee                                    审计费 3vQVk  
audit files                                          审计档案 u09D`QPP]  
audit findings                                     审计中发现的事项 YG*}F|1  
audit implementation stage                        审计实施阶段 R mo'3  
audit mark                                        审计标识 300[2}Y]  
audit materiality                                 审计重要性 o$7UWKW8  
audit method                                     审计方法 2Qc_TgWF  
audit objective                                         审计目标，审计目的 8vfC  
audit of financial statements                      会计报表审计，财务报表审计 9\kEyb $F=  
audit opinion                                     审计意见 F<dhG>E9  
audit period                                      被审计期间，被审计年度 _6YfPk+  
audit plan                                          审计计划 tn(6T^u  
audit planning                                    编制审计计划，制定审计计划，审计计划 -&)  
audit planning stage                                  审计计划阶段 oL!C(\ER
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audit procedure                                审计程序 ?[DVYP  
audit programme                               审计程序表，具体审计计划 q%)."10}]  
audit report                                       审计报告 0U#m7 j  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 M~Er6Zg  
audit report with a qualified opinion                 有保留意见的审计报告 e<~bDFH  
audit report with an adverse opinion                否定意见的审计报告 1:u~T@;" `  
audit report with dual dates                      双重日期审计报告 zY-?Bv_D  
audit reporting stage                                 审计报告阶段 77]lpmC  
audit responsibility                                   审计责任 r C
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audit results                                      审计结果
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audit risk                                          审计风险 vo~Qo;m  
audit sampling                                          审计抽样 a'*~E?b  
audit sampling techniques                         审计抽样方法，审计抽样技术 R[m+s=+  
audit strategies                                  审计策略 +vV?[e  
audit summary                                         审计总结，审计小结 3J3wKw!`  
audit team                                         审计小组 _U,Hi?b"$}  
audit test                                    审计测试 8hSw4S"$  
audit trail                                          审计轨迹 KmWd$Qy,  
audit work                                        审计工作 hxw6^EA  
audit working paper                                 审计工作底稿 zqRps8=  
audited financial statement                        审计会计报表，已审计财务报表 e{ ^lD.E  
Auditing Guidelines (the～)                      审计规范指南 6!=q+sw/X  
auditing standards                             审计准则 bcAk$tA2  
audit-oriented working paper                          (审计)业务类工作底稿 >]Dn,*R  
authorisation                                     授权 &7{yk$]*  
authorisation of transaction                       交易的授权 4]xD-sc  
availability                                         可获得性 p>+Q6o9O
 
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balance                                      余额；差额；平衡 A+fXt`YNM  
balance sheet                                    资产负债表
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bank                                                 银行 Tv|iCYB?  
bank account                                    银行账户，银行户头 PMQlJ&  
bank statement                                 银行对账单 w.+G+r=  
barter transaction                              易货交易，以物换物交易 H#T&7X_<  
basis of audit                                    审计依据 N7)K\)DS!z  
basis of preparation                                (会计报表的)编制基础 Ac}5,  
book of account                               账目，账簿 >3I|5kZ6  
borrowing                                         借款，贷款，借债 {qs>yQ6a:-  
branch                                              分支，分支机构，分店 Pv*]AF;9pQ  
brought forward                                (账户余额等的)承上年，承上期，承上页 ^5k~7F.  
budget                                              预算 xA0=C  
building                                      建筑物；大楼 \GK]6VW  
business conditions                                  业务情况，经营情况 mKUm*m#<R  
business licence                               (企业等的)营业执照 yEkwdx5!(  
business relation                                业务关系 e=_Ng j)  
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