[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 \OB3gnR  
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审计词汇英汉对照 S-dV  
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ability to continue as a going concern               持续经营能力 MeS$+9jV(  
acceptability                                     可接受性，可接受程度 }_TdXY #w\  
acceptable level of detection risk                     检查风险的可接受水平 )QT+;P.  
acceptance of engagement                       接受委托 -|mRJVl8  
accepting the engagement for the first time              首次接受委托 9|DC<Zn&B#  
access to asset                                         对资产的接触
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according to                                     根据，依据，依照 =V4!t|(7  
account balance                                账户余额 wkw/AZ{27  
account for                                       对……进行会计处理，核算；解释 dy'?@Lj;  
accounting                                        会计，会计学 upKrr  
accounting advisory serve                        会计咨询服务 \aozecpC`  
accounting firm                                 会计师事务所 e2F7G>q:5  
accounting information                      会计信息，会计资料 aKZD4;  
accounting period                             会计期间 g#*N@83C  
accounting policies                                   会计政策 !9NAm?Fw  
accounting professional bodies                 会计职业组织，会计职业团体 o~ed0>D-LS  
accounting records                                   会计记录 =)LpMTz  
accounting responsibility                           会计责任 tDVdl^#  
accounting service                             会计服务 c^%k1pae(  
accounting standards                                会计准则 &n wg$z{Y  
Accounting Standards for Business Enterprises       企业会计准则 c i>=45@J  
accounting system                             会计系统 1C{n\_hR  
accounting treatment                                会计处理 `$HO`d@0*R  
accuracy                                    准确性，精确性 ~E~J*R Ze  
additional audit procedures                      追加审计程序 UQ?8dw:E~  
addressee                                         收件人，收信人 `Ea3z~<7M  
Administration of State-owned Assets  (the～)     国有资产管理局 ualtIHXK)  
administrative laws and regulations                 行政法规 ){~.jP=-#  
adverse impact                                 不利影响，负面影响 N0f}q1S<-A  
adverse opinion                                反对意见 t=#)3C`Q}  
advisory group                                  咨询组，顾问组 E 83nEUs  
agency fee                                        代理费，代理费用 V"XN(Fd^  
aggregate                                          总计，合计为…… YoA$Gw2  
alternation of document and record                 变造文件和记录 NGu]|p  
alternative audit procedures                      替代审计程序，备选审计程序 u1l#k60  
amend                                              修改，修订 98"NUT  
amortisation                                      摊销 |)?T([  
analytical capacity                             分析能力 kLP^q+$u)!  
analytical procedures                               分析性程序 YzqhFFaj.  
annual financial statements                        年度会计报表，年度财务报表 7_,X9^z  
appendix                                          附录，附表 P<~ y$B  
applicable                                         适用的 HYS7=[hv6  
applicable laws and regulations                 适用的法规 3 a`-_<  
application systems                                  应用系统 YQOGxSi  
apply consistently                              一贯地执行，一贯地实施 %qMk&1  
appropriate                                       适当的，合适的； Rx.0P6s  
征用，挪用 6gXc-}dp  
appropriate authorization                          适当的授权 $6N.ykJ  
appropriateness of audit evidence                    审计证据的适当性 :%gBcL9T  
approval                                    批准，核准 -|5&3HV
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assertion                                    (会计报表上的)认定；确认 K""04Ew*pV  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 2#!D"F  
asset                                                 资产，财产 sXTO`W/  
asset restructuring                             资产重组 *zcH3a,9"x  
assignment of duties                                 职责的划分 d {4br  
assistant                                     助理，助理人员 [(XKqiSV  
associated company                                 联属公司，联营公司 x8[8z^BV?e  
association                                        联合，结合；协会，社团 /+iaw~={"  
assumption                                       假设，假定 Qa=;Elp:[  
at a given date                                         在某一特定时日 i \~4W$4
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attestation                                         鉴证，公证 827N?pU$)  
attestation service                             鉴证服务 Nf1l{N  
audit adjustment                                审计调整 he,T\};  
audit areas                                        审计领域 4{TUoI6ii  
audit conclusion                                审计结论 IaB A2  
audit effectiveness                             审计效果 qluyJp
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audit efficiency                                  审计效率 P;GUGG*W  
audit engagement letter                      审计业务约定书 tF4"28"h  
audit evidence                                          审计证据 DIY WFVh  
audit fee                                    审计费 >}iYZ[ V  
audit files                                          审计档案 eL.S="  
audit findings                                     审计中发现的事项 ;rX4${h  
audit implementation stage                        审计实施阶段 *-7O| ''  
audit mark                                        审计标识 F9hCT)  
audit materiality                                 审计重要性 f`Nu]#i  
audit method                                     审计方法 lPH]fWt<  
audit objective                                         审计目标，审计目的 2&M 8Wb#  
audit of financial statements                      会计报表审计，财务报表审计 V H/_0  
audit opinion                                     审计意见 "-9YvB#  
audit period                                      被审计期间，被审计年度 rfk';ph  
audit plan                                          审计计划 ev>: 3_ s  
audit planning                                    编制审计计划，制定审计计划，审计计划 #8A|-u=3  
audit planning stage                                  审计计划阶段 ppxu\a  
audit procedure                                审计程序 T SOt$7-  
audit programme                               审计程序表，具体审计计划 4H'9y3dk  
audit report                                       审计报告 n%Fa;!S  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 X- zg  
audit report with a qualified opinion                 有保留意见的审计报告 )vw3Y88  
audit report with an adverse opinion                否定意见的审计报告 2axH8ONMu  
audit report with dual dates                      双重日期审计报告 d(tq;2-  
audit reporting stage                                 审计报告阶段 qVf~\H@  
audit responsibility                                   审计责任 E @7! :  
audit results                                      审计结果 [mhY_ Hmz]  
audit risk                                          审计风险 XG0,
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audit sampling                                          审计抽样 wi!Ml4Sb  
audit sampling techniques                         审计抽样方法，审计抽样技术  H='`#l1  
audit strategies                                  审计策略 U7O
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audit summary                                         审计总结，审计小结 ,E_hG3}}  
audit team                                         审计小组 wFh{

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audit test                                    审计测试 "*UHit;"+{  
audit trail                                          审计轨迹 : "UBeo<Z  
audit work                                        审计工作 TOQvZ?_
 
audit working paper                                 审计工作底稿 18Ty)7r'  
audited financial statement                        审计会计报表，已审计财务报表 T^"d%au  
Auditing Guidelines (the～)                      审计规范指南 kWWb<WRW:  
auditing standards                             审计准则 &.d~ M
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audit-oriented working paper                          (审计)业务类工作底稿 ^uYxeQY[  
authorisation                                     授权 zU(U^
 
authorisation of transaction                       交易的授权 zITXEorF!J  
availability                                         可获得性 2rA`y8g(L  
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balance                                      余额；差额；平衡 $v+g3+7  
balance sheet                                    资产负债表 *p VKMmU  
bank                                                 银行 A w83@U  
bank account                                    银行账户，银行户头 UlyX$f%2  
bank statement                                 银行对账单 f F?=W  
barter transaction                              易货交易，以物换物交易 x ha!.&DO  
basis of audit                                    审计依据 u ;I5n  
basis of preparation                                (会计报表的)编制基础 &D/_@\ 0  
book of account                               账目，账簿 +&|WC2#  
borrowing                                         借款，贷款，借债 1<lLE1fk  
branch                                              分支，分支机构，分店 tvP"t{C6,  
brought forward                                (账户余额等的)承上年，承上期，承上页 &0M^UvO  
budget                                              预算 /<GygRs  
building                                      建筑物；大楼 __)9
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business conditions                                  业务情况，经营情况 Hq=RtW2  
business licence                               (企业等的)营业执照 % nJ'r?+h  
business relation                                业务关系 n*U1 M  
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