[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 #H$lBCWI  
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审计词汇英汉对照 iXWzIb}CJ-  
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ability to continue as a going concern               持续经营能力 $9%F1:u  
acceptability                                     可接受性，可接受程度 NX\AQVy9  
acceptable level of detection risk                     检查风险的可接受水平 #WjQ'c:  
acceptance of engagement                       接受委托 lI yMNw  
accepting the engagement for the first time              首次接受委托 Z/, R{Jgt"  
access to asset                                         对资产的接触 EIw] 9
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according to                                     根据，依据，依照 _l{~O  
account balance                                账户余额 ?I]AE&4'  
account for                                       对……进行会计处理，核算；解释 O=__w *<  
accounting                                        会计，会计学 gk%01&_>4  
accounting advisory serve                        会计咨询服务 KHx2$*E_  
accounting firm                                 会计师事务所 AL":j6!OQ  
accounting information                      会计信息，会计资料 hh4R  
accounting period                             会计期间 ?22U0UF  
accounting policies                                   会计政策 )4rt-_t<  
accounting professional bodies                 会计职业组织，会计职业团体 { 
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accounting records                                   会计记录 Mbc&))A  
accounting responsibility                           会计责任 f?d5Ltg  
accounting service                             会计服务 \M
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accounting standards                                会计准则 +iQ@J+k  
Accounting Standards for Business Enterprises       企业会计准则 pPa]@ z~O  
accounting system                             会计系统 brp3xgQ`]  
accounting treatment                                会计处理 =r+K2]z,L  
accuracy                                    准确性，精确性 *zUK3&n~I  
additional audit procedures                      追加审计程序 +yI$4MY  
addressee                                         收件人，收信人 UvGxA[~2+  
Administration of State-owned Assets  (the～)     国有资产管理局 3qTr|8`s  
administrative laws and regulations                 行政法规 XQ~Xls%]   
adverse impact                                 不利影响，负面影响 Q z(n41@`  
adverse opinion                                反对意见 {m!5IR  
advisory group                                  咨询组，顾问组 D?#l8  
agency fee                                        代理费，代理费用 CHTK.%AQH!  
aggregate                                          总计，合计为…… \^6[^\@[  
alternation of document and record                 变造文件和记录 k.C&6*l!5;  
alternative audit procedures                      替代审计程序，备选审计程序 NC
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amend                                              修改，修订 N!ihj:,  
amortisation                                      摊销 ]I)ofXu]  
analytical capacity                             分析能力 Sm<*TH!\n_  
analytical procedures                               分析性程序 =
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annual financial statements                        年度会计报表，年度财务报表 tN<X3$aN  
appendix                                          附录，附表 ` U|7sLR  
applicable                                         适用的 LxIGPC~  
applicable laws and regulations                 适用的法规 QM8Ic,QFvo  
application systems                                  应用系统 w71YA#cg  
apply consistently                              一贯地执行，一贯地实施 c2NB@T9'v  
appropriate                                       适当的，合适的； ^?RH<z  
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appropriate authorization                          适当的授权 G_?U?:!AC  
appropriateness of audit evidence                    审计证据的适当性 uD@ZM  
approval                                    批准，核准 T; tY7;<  
assertion                                    (会计报表上的)认定；确认 p _[,P7  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 w:lj4Z_  
asset                                                 资产，财产 Lfn$Q3}O`$  
asset restructuring                             资产重组 HnArj_E  
assignment of duties                                 职责的划分 <y8oYe_!  
assistant                                     助理，助理人员 ntLEk fK{  
associated company                                 联属公司，联营公司 T#Q7L~?zY  
association                                        联合，结合；协会，社团 y?a71b8m  
assumption                                       假设，假定 #w
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at a given date                                         在某一特定时日 7LU^Xm8  
attestation                                         鉴证，公证 "x R6~8  
attestation service                             鉴证服务 q83^?0WD  
audit adjustment                                审计调整 =s!0EwDH3  
audit areas                                        审计领域 QL 8C !&=  
audit conclusion                                审计结论 n 6pJ]Ce  
audit effectiveness                             审计效果 1N(#4mE=  
audit efficiency                                  审计效率 Ea S[W?u}  
audit engagement letter                      审计业务约定书 F(n<:TvlK  
audit evidence                                          审计证据 @Dfg6<0  
audit fee                                    审计费 61Cc? a*_  
audit files                                          审计档案 3}FZg w .  
audit findings                                     审计中发现的事项 K?J_cnJ`  
audit implementation stage                        审计实施阶段 =q0V%h{  
audit mark                                        审计标识 4/~x+tdc  
audit materiality                                 审计重要性 ?|k bIZP(  
audit method                                     审计方法 Dx1(} D  
audit objective                                         审计目标，审计目的 ~\(c;J*Ir  
audit of financial statements                      会计报表审计，财务报表审计 7YD+zd:  
audit opinion                                     审计意见 27N;>   
audit period                                      被审计期间，被审计年度 ]fzXrN_  
audit plan                                          审计计划 " <+~u z  
audit planning                                    编制审计计划，制定审计计划，审计计划 w^Y/J4 I0  
audit planning stage                                  审计计划阶段 <[\I`kzq  
audit procedure                                审计程序 d7](fw@c  
audit programme                               审计程序表，具体审计计划 ["f6Ern  
audit report                                       审计报告 k*?T^<c3  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 msgR"T3'  
audit report with a qualified opinion                 有保留意见的审计报告 p#jAEY p  
audit report with an adverse opinion                否定意见的审计报告 )Xg5=zn$  
audit report with dual dates                      双重日期审计报告 U2m#BMV  
audit reporting stage                                 审计报告阶段 ymxA<bICS8  
audit responsibility                                   审计责任 />mK.FT  
audit results                                      审计结果 OY}FtGy  
audit risk                                          审计风险 ^P@:CBO  
audit sampling                                          审计抽样 :+DrV
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audit sampling techniques                         审计抽样方法，审计抽样技术 z |llf7:  
audit strategies                                  审计策略 beo(7,=&  
audit summary                                         审计总结，审计小结 pWKE`x^  
audit team                                         审计小组 ~D3S01ecM  
audit test                                    审计测试 1W'Ai"DLw  
audit trail                                          审计轨迹 @\w}p E  
audit work                                        审计工作  7q yPI  
audit working paper                                 审计工作底稿 tnobqL'  
audited financial statement                        审计会计报表，已审计财务报表 =tD*,2]  
Auditing Guidelines (the～)                      审计规范指南 BeLD` 4K  
auditing standards                             审计准则 BJwuN  
audit-oriented working paper                          (审计)业务类工作底稿 %Zk6K!MY#  
authorisation                                     授权 OiQf=Uz\  
authorisation of transaction                       交易的授权 1l$C3c  
availability                                         可获得性 5?;<^J  
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balance                                      余额；差额；平衡 3 !l>\#q6  
balance sheet                                    资产负债表 5h/,*p6Nje  
bank                                                 银行 exJc[G&t(  
bank account                                    银行账户，银行户头 x7/Vf,N  
bank statement                                 银行对账单 PolJo?HZ  
barter transaction                              易货交易，以物换物交易 W"Y)a|rG%  
basis of audit                                    审计依据 U\Vg&"P
 
basis of preparation                                (会计报表的)编制基础 ywJ [WfCY  
book of account                               账目，账簿 TiI/I`A  
borrowing                                         借款，贷款，借债 zEFS\nP}E  
branch                                              分支，分支机构，分店 nQmHYOF%  
brought forward                                (账户余额等的)承上年，承上期，承上页 w{aGH/LN  
budget                                              预算 Xd%qebK  
building                                      建筑物；大楼 r\Y,*e  
business conditions                                  业务情况，经营情况 0\XWdTj{  
business licence                               (企业等的)营业执照 lo>9 \ Po  
business relation                                业务关系 N_NN0  
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