[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 xx%j.zDI]  
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审计词汇英汉对照 (c &mCJN  
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ability to continue as a going concern               持续经营能力 4 VW[E1
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acceptability                                     可接受性，可接受程度 }oGA-Qc}B  
acceptable level of detection risk                     检查风险的可接受水平 2)HuZda  
acceptance of engagement                       接受委托 V/I<g  
accepting the engagement for the first time              首次接受委托 ;P%1j|7  
access to asset                                         对资产的接触 {:$>t~=D  
according to                                     根据，依据，依照 !\.pq 2  
account balance                                账户余额 EVC]sUT  
account for                                       对……进行会计处理，核算；解释 GH:jH]u!V  
accounting                                        会计，会计学 !_'ur>iR  
accounting advisory serve                        会计咨询服务 MC.)2B7  
accounting firm                                 会计师事务所 Doyx[zZ  
accounting information                      会计信息，会计资料 *kDCliL  
accounting period                             会计期间 7/@TF/V  
accounting policies                                   会计政策 )g#T9tx2D  
accounting professional bodies                 会计职业组织，会计职业团体 *@=/qkaJaI  
accounting records                                   会计记录 9c,'k#k  
accounting responsibility                           会计责任 MH9q ;?.J  
accounting service                             会计服务 Ata:^q
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accounting standards                                会计准则 c>:wd@w  
Accounting Standards for Business Enterprises       企业会计准则 *Y7u'v  
accounting system                             会计系统 %^GfS@t  
accounting treatment                                会计处理 3E
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accuracy                                    准确性，精确性 tq6!`L}3  
additional audit procedures                      追加审计程序 Eq9
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addressee                                         收件人，收信人 ""F5z,'  
Administration of State-owned Assets  (the～)     国有资产管理局 Ep3N&Imp  
administrative laws and regulations                 行政法规 -Xm'dwm  
adverse impact                                 不利影响，负面影响 vJc-6EO
 
adverse opinion                                反对意见 .P%bkD6M  
advisory group                                  咨询组，顾问组 xvl#w  
agency fee                                        代理费，代理费用 q"sed]  
aggregate                                          总计，合计为…… ,|H `e^  
alternation of document and record                 变造文件和记录 /quc}"__  
alternative audit procedures                      替代审计程序，备选审计程序 e+BQww  
amend                                              修改，修订 e95Lo+:f  
amortisation                                      摊销 ^-Kf']hU  
analytical capacity                             分析能力 {xB!EQ"  
analytical procedures                               分析性程序 ?5|>@>  
annual financial statements                        年度会计报表，年度财务报表 tla 5B_  
appendix                                          附录，附表 sF?TmBQ*  
applicable                                         适用的 4n g]\ituS  
applicable laws and regulations                 适用的法规 ~{B7 k:  
application systems                                  应用系统 +tIF h'  
apply consistently                              一贯地执行，一贯地实施 ujq=F  
appropriate                                       适当的，合适的； )<;Y-u.UW  
征用，挪用 ]kRfB:4ED  
appropriate authorization                          适当的授权 JNYFD8J~  
appropriateness of audit evidence                    审计证据的适当性 }mq6]ZrK  
approval                                    批准，核准 cr?Q[8%t1  
assertion                                    (会计报表上的)认定；确认  L Mbn  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 1;r|g)VM  
asset                                                 资产，财产 #9}D4i.`}  
asset restructuring                             资产重组 bvr^zH,C  
assignment of duties                                 职责的划分 {V$|3m>:*  
assistant                                     助理，助理人员 E=CsIK   
associated company                                 联属公司，联营公司 #Z`q+@@]A  
association                                        联合，结合；协会，社团 +wvWwie  
assumption                                       假设，假定 zrL$]Oy}x  
at a given date                                         在某一特定时日 >G*eNn  
attestation                                         鉴证，公证 A8fOQ  
attestation service                             鉴证服务 so)[59M7  
audit adjustment                                审计调整 >WQMqQ^t@  
audit areas                                        审计领域
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audit conclusion                                审计结论 [.'|_l  
audit effectiveness                             审计效果 5k3b3&  
audit efficiency                                  审计效率 nE&@Q  
audit engagement letter                      审计业务约定书 ?U5{Wa85D  
audit evidence                                          审计证据 # 448-8x  
audit fee                                    审计费 B^Nf #XN(  
audit files                                          审计档案 '()xHEGl3  
audit findings                                     审计中发现的事项
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audit implementation stage                        审计实施阶段 fk[-mZ  
audit mark                                        审计标识 t?ZI".>  
audit materiality                                 审计重要性 O=&0H|B  
audit method                                     审计方法 U;V7 u/{  
audit objective                                         审计目标，审计目的 djQH1^(IU  
audit of financial statements                      会计报表审计，财务报表审计 *:YiimOY"  
audit opinion                                     审计意见
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audit period                                      被审计期间，被审计年度 !M]uL&:  
audit plan                                          审计计划 udF~5w H  
audit planning                                    编制审计计划，制定审计计划，审计计划 pV +|o.<C  
audit planning stage                                  审计计划阶段 c74.< @w  
audit procedure                                审计程序 1N^[.=  
audit programme                               审计程序表，具体审计计划 ^f &XQQY  
audit report                                       审计报告 L9\1+rq  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 k\YG^I  
audit report with a qualified opinion                 有保留意见的审计报告 `PdQX.wN  
audit report with an adverse opinion                否定意见的审计报告 wd^':  
audit report with dual dates                      双重日期审计报告 *{@Nq=fE  
audit reporting stage                                 审计报告阶段 )uIe&B  
audit responsibility                                   审计责任 *@r/5pM2}  
audit results                                      审计结果 GT!M[*[  
audit risk                                          审计风险 el<s8:lA  
audit sampling                                          审计抽样 =Z3F1Cq?  
audit sampling techniques                         审计抽样方法，审计抽样技术 9ni1f{k  
audit strategies                                  审计策略 AGO+p(6d=g  
audit summary                                         审计总结，审计小结 r CHl?J  
audit team                                         审计小组 } FlT%>Gw  
audit test                                    审计测试 OU(8V^.  
audit trail                                          审计轨迹 A*R^n}sh  
audit work                                        审计工作 e&F8m%t  
audit working paper                                 审计工作底稿 He/8=$c%  
audited financial statement                        审计会计报表，已审计财务报表 qu6D 5t  
Auditing Guidelines (the～)                      审计规范指南 x{8xW0  
auditing standards                             审计准则 vq0Tk bzs  
audit-oriented working paper                          (审计)业务类工作底稿 z'U1bMg  
authorisation                                     授权 `$<.pOm  
authorisation of transaction                       交易的授权 9y8&9<#  
availability                                         可获得性 S6M}WR^,  
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balance                                      余额；差额；平衡 4 Y9`IgQ  
balance sheet                                    资产负债表 ]G=L=D^cK  
bank                                                 银行 <QAFL uey  
bank account                                    银行账户，银行户头 m6K}|j  
bank statement                                 银行对账单 4qh?,^Dq  
barter transaction                              易货交易，以物换物交易 
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basis of audit                                    审计依据 sPQQ"|wU  
basis of preparation                                (会计报表的)编制基础 I-)+bV G  
book of account                               账目，账簿 GPv1fearl  
borrowing                                         借款，贷款，借债 Q&ptc>{bH6  
branch                                              分支，分支机构，分店 wn, KY$/  
brought forward                                (账户余额等的)承上年，承上期，承上页 @#>rYAb8,  
budget                                              预算 YQ)kRhFA  
building                                      建筑物；大楼 ]e^&aR5f"  
business conditions                                  业务情况，经营情况 7~%?
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business licence                               (企业等的)营业执照 m%?pf2%I#  
business relation                                业务关系 rjAn@!|:+  
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