[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 `~0^fSww  
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审计词汇英汉对照 !P_8D*
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ability to continue as a going concern               持续经营能力 s5 P~f eg  
acceptability                                     可接受性，可接受程度 GmONhh(k  
acceptable level of detection risk                     检查风险的可接受水平 S-4C>gM  
acceptance of engagement                       接受委托 n B5:X  
accepting the engagement for the first time              首次接受委托 )37.H^7  
access to asset                                         对资产的接触 hhqSfafUX  
according to                                     根据，依据，依照 EGY'a*]cU  
account balance                                账户余额 d,c8ks(  
account for                                       对……进行会计处理，核算；解释 hJ>Kfm  
accounting                                        会计，会计学 -$; h+9BO  
accounting advisory serve                        会计咨询服务 74h[YyVi  
accounting firm                                 会计师事务所 us_o{  
accounting information                      会计信息，会计资料 GW29Rj1  
accounting period                             会计期间 ~) ecQ  
accounting policies                                   会计政策 $wQk
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accounting professional bodies                 会计职业组织，会计职业团体 }:b6WN;c  
accounting records                                   会计记录 z`?{5v -Qs  
accounting responsibility                           会计责任 1&Fty'p  
accounting service                             会计服务 n' Xv
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accounting standards                                会计准则 5q.d$K |  
Accounting Standards for Business Enterprises       企业会计准则 o`]o(OP  
accounting system                             会计系统 5)T=^"IHXi  
accounting treatment                                会计处理 8@}R_GZc  
accuracy                                    准确性，精确性 e13{G@  
additional audit procedures                      追加审计程序 w`N|e0G@  
addressee                                         收件人，收信人 cEP
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Administration of State-owned Assets  (the～)     国有资产管理局 fpDx)lQ  
administrative laws and regulations                 行政法规  /z0X  
adverse impact                                 不利影响，负面影响 H(JgqbFB*  
adverse opinion                                反对意见 4)cQU.(*k  
advisory group                                  咨询组，顾问组 \BoRYb9h  
agency fee                                        代理费，代理费用 "5 /i  
aggregate                                          总计，合计为……
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alternation of document and record                 变造文件和记录 |qn`z-  
alternative audit procedures                      替代审计程序，备选审计程序 z<T(afM{*  
amend                                              修改，修订 
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amortisation                                      摊销 WT-BH
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analytical capacity                             分析能力 3!&PI  
analytical procedures                               分析性程序 wc&`/'
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annual financial statements                        年度会计报表，年度财务报表 D.Q9f a&P  
appendix                                          附录，附表 Rr9K1io$)  
applicable                                         适用的 =J2cX`  
applicable laws and regulations                 适用的法规 J$]-)`[G&  
application systems                                  应用系统 <~%e{F:[#  
apply consistently                              一贯地执行，一贯地实施 $,mljJSQv  
appropriate                                       适当的，合适的； pd3=^Zi  
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appropriate authorization                          适当的授权 (P+TOu-y\  
appropriateness of audit evidence                    审计证据的适当性 h~!KNF*XW  
approval                                    批准，核准 B"07:sO  
assertion                                    (会计报表上的)认定；确认 n]15 ~GO.  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 jGeil qPC  
asset                                                 资产，财产 L,(H(GeX  
asset restructuring                             资产重组 #|ppW fZQ  
assignment of duties                                 职责的划分 4*)a3jI?  
assistant                                     助理，助理人员 17\5 NgB  
associated company                                 联属公司，联营公司 Wk0"U V  
association                                        联合，结合；协会，社团 +b9gP\Hke  
assumption                                       假设，假定 \$g,Hgp/<  
at a given date                                         在某一特定时日 PNSV?RT*pG  
attestation                                         鉴证，公证 p4Wy2.&Q  
attestation service                             鉴证服务 !LG 5q/}&  
audit adjustment                                审计调整 d*Wg>8|  
audit areas                                        审计领域 
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audit conclusion                                审计结论 Z4"SKsJT/>  
audit effectiveness                             审计效果 1TOT}h5  
audit efficiency                                  审计效率 ~6<'cun@x  
audit engagement letter                      审计业务约定书 BE#s@-zR=p  
audit evidence                                          审计证据 aX)k(*|  
audit fee                                    审计费 $ykujyngS4  
audit files                                          审计档案 s`Y8&e.Yr  
audit findings                                     审计中发现的事项 J&B>"s,  
audit implementation stage                        审计实施阶段 0LjF$3GpZ  
audit mark                                        审计标识 <kmH^viX  
audit materiality                                 审计重要性 T3JM8  
audit method                                     审计方法 P2j"L#%  
audit objective                                         审计目标，审计目的 nx2iEXsa  
audit of financial statements                      会计报表审计，财务报表审计 Oi?+Z:lak  
audit opinion                                     审计意见 %u)niY-g
 
audit period                                      被审计期间，被审计年度 }#b[@3/T  
audit plan                                          审计计划 y{?wxg9  
audit planning                                    编制审计计划，制定审计计划，审计计划 6]Vf`i  
audit planning stage                                  审计计划阶段 *(?tf{  
audit procedure                                审计程序 >" z$p@7  
audit programme                               审计程序表，具体审计计划 "1-gMob  
audit report                                       审计报告 +s`H Tf  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 0m,3''Q5lO  
audit report with a qualified opinion                 有保留意见的审计报告 zL%ruWNG  
audit report with an adverse opinion                否定意见的审计报告 HW
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audit report with dual dates                      双重日期审计报告 IwTAM9n  
audit reporting stage                                 审计报告阶段 Wv4x^nJ  
audit responsibility                                   审计责任 \qo}}I>e  
audit results                                      审计结果 DJ!<:9FD  
audit risk                                          审计风险 qubyZ8hx  
audit sampling                                          审计抽样 g5\EVcHkz  
audit sampling techniques                         审计抽样方法，审计抽样技术 .?Pghqq.  
audit strategies                                  审计策略 =!~6RwwwY  
audit summary                                         审计总结，审计小结 C{5bG=Sg~  
audit team                                         审计小组 |})7\o  
audit test                                    审计测试 JM&:dzyIP  
audit trail                                          审计轨迹 /'ukeK+'  
audit work                                        审计工作 fx"~WeVcO  
audit working paper                                 审计工作底稿 GY3g`M   
audited financial statement                        审计会计报表，已审计财务报表 Wf}x"*  
Auditing Guidelines (the～)                      审计规范指南 k>'c4ay290  
auditing standards                             审计准则 IHrG!owf  
audit-oriented working paper                          (审计)业务类工作底稿 RyN}Gz/YN  
authorisation                                     授权 pE~>k:  
authorisation of transaction                       交易的授权 pSPVY2qKX  
availability                                         可获得性 N!TC}#}l  
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balance                                      余额；差额；平衡 x+%(z8wD  
balance sheet                                    资产负债表 Q &@~<!t  
bank                                                 银行 : U Yn  
bank account                                    银行账户，银行户头 z5UY0>+VdS  
bank statement                                 银行对账单 ?kF_C,k/>N  
barter transaction                              易货交易，以物换物交易 Pdk
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basis of audit                                    审计依据 JtB]EvpL}  
basis of preparation                                (会计报表的)编制基础 G'dN_6ho3  
book of account                               账目，账簿 zDD1EycH  
borrowing                                         借款，贷款，借债 pAm L  
branch                                              分支，分支机构，分店 H;=JqD8`  
brought forward                                (账户余额等的)承上年，承上期，承上页 v!~;QO  
budget                                              预算 5>nbA8  
building                                      建筑物；大楼 "A>/m"c]*  
business conditions                                  业务情况，经营情况 ($vaj;  
business licence                               (企业等的)营业执照 #K4lnC2qz  
business relation                                业务关系 "L)=Y7Dx  
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