[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 \;0UP+  
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审计词汇英汉对照 G3gEL)b*  
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ability to continue as a going concern               持续经营能力 q}hHoSG]=  
acceptability                                     可接受性，可接受程度 _.5ABE  
acceptable level of detection risk                     检查风险的可接受水平 gZ6tbp,X  
acceptance of engagement                       接受委托 ` FmRoMW9+  
accepting the engagement for the first time              首次接受委托 ;& zBNj  
access to asset                                         对资产的接触 gqDSHFm:  
according to                                     根据，依据，依照 GE}>{x=^x  
account balance                                账户余额 838@jip  
account for                                       对……进行会计处理，核算；解释 {$'oKJy*  
accounting                                        会计，会计学 $`_xP1bUT  
accounting advisory serve                        会计咨询服务 \8]("l}ms8  
accounting firm                                 会计师事务所 `}#n
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accounting information                      会计信息，会计资料 VTn6@z_ x  
accounting period                             会计期间 Z+ )<FX  
accounting policies                                   会计政策 iM~qSRb#mJ  
accounting professional bodies                 会计职业组织，会计职业团体 PF:'
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accounting records                                   会计记录 cfL:#IM  
accounting responsibility                           会计责任 a4eE/1  
accounting service                             会计服务 N.-*ig.YR7  
accounting standards                                会计准则 9O-*iK  
Accounting Standards for Business Enterprises       企业会计准则 h`:B8+k  
accounting system                             会计系统 \ +)AQ!E  
accounting treatment                                会计处理 %[fZ@!B  
accuracy                                    准确性，精确性 0|FQIhVuY  
additional audit procedures                      追加审计程序 FIpJ>E"n  
addressee                                         收件人，收信人 +g%
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Administration of State-owned Assets  (the～)     国有资产管理局 %=5m!
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administrative laws and regulations                 行政法规 DhT8Kh{
 
adverse impact                                 不利影响，负面影响 bqRO-\vO  
adverse opinion                                反对意见 Yw,LEXLY  
advisory group                                  咨询组，顾问组 @"0n8y  
agency fee                                        代理费，代理费用 o.])5i_HV  
aggregate                                          总计，合计为……
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alternation of document and record                 变造文件和记录 .gA4gI1kH  
alternative audit procedures                      替代审计程序，备选审计程序 .>@]Im  
amend                                              修改，修订 D>K=D"  
amortisation                                      摊销 qIk(ei  
analytical capacity                             分析能力 XO}v8nWV  
analytical procedures                               分析性程序 Zmy:Etqi  
annual financial statements                        年度会计报表，年度财务报表 z`Xc] cPi  
appendix                                          附录，附表 J;Eg"8x]  
applicable                                         适用的 8v\^,'@  
applicable laws and regulations                 适用的法规 n(jrK9]  
application systems                                  应用系统 [+b&)jN*2  
apply consistently                              一贯地执行，一贯地实施 :6W* ;<o  
appropriate                                       适当的，合适的； m=%yZ2F;  
征用，挪用 }Pj;9ivz  
appropriate authorization                          适当的授权 "^5%g%  
appropriateness of audit evidence                    审计证据的适当性 n4 J*04K  
approval                                    批准，核准 Fy^MI*}BZ  
assertion                                    (会计报表上的)认定；确认 =7-@&S=?s  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 5Pd^Sew  
asset                                                 资产，财产 z=Khbh  
asset restructuring                             资产重组 xU'% 6/G  
assignment of duties                                 职责的划分 "K#zY~>L  
assistant                                     助理，助理人员 <[tU.nh  
associated company                                 联属公司，联营公司 n4/Jx*  
association                                        联合，结合；协会，社团 :xsNn55b  
assumption                                       假设，假定 SaA-Krn  
at a given date                                         在某一特定时日 N6!$V7oT  
attestation                                         鉴证，公证 [u7i)fn5?  
attestation service                             鉴证服务 DQ= /J
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audit adjustment                                审计调整 I5w>*F  
audit areas                                        审计领域 yQ quGu  
audit conclusion                                审计结论 >:f&@vwm  
audit effectiveness                             审计效果 |:5[`  
audit efficiency                                  审计效率 HI{IC!6  
audit engagement letter                      审计业务约定书 YFs! ,fw'  
audit evidence                                          审计证据 '))=y@M  
audit fee                                    审计费 a f UOIM  
audit files                                          审计档案 q 1+{MPJ  
audit findings                                     审计中发现的事项 *hkNJ  
audit implementation stage                        审计实施阶段 4!DXj0^  
audit mark                                        审计标识 +XL|bdK  
audit materiality                                 审计重要性 7oZtbBs]M  
audit method                                     审计方法 wU/BRz8I  
audit objective                                         审计目标，审计目的 swG!O}29OX  
audit of financial statements                      会计报表审计，财务报表审计 >d$Sh`a6  
audit opinion                                     审计意见 Y]H,rO  
audit period                                      被审计期间，被审计年度 vXeI)vFK  
audit plan                                          审计计划 e2L4E8ST<  
audit planning                                    编制审计计划，制定审计计划，审计计划 |M(0CYO  
audit planning stage                                  审计计划阶段 wZKEUJpQ  
audit procedure                                审计程序 2G)q?_Q4S  
audit programme                               审计程序表，具体审计计划 %q_b\K  
audit report                                       审计报告 (sx,Ol  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 lIgA
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audit report with a qualified opinion                 有保留意见的审计报告 vs(x; zpJ  
audit report with an adverse opinion                否定意见的审计报告 oE'Flc.  
audit report with dual dates                      双重日期审计报告 D:Fi/JY~  
audit reporting stage                                 审计报告阶段 8d8GYTl b)  
audit responsibility                                   审计责任 z;6,,  
audit results                                      审计结果 _?a.S8LxJZ  
audit risk                                          审计风险 MUvgmJsN  
audit sampling                                          审计抽样 P ze{5!  
audit sampling techniques                         审计抽样方法，审计抽样技术  R]"3^k*  
audit strategies                                  审计策略 's 'H&sa  
audit summary                                         审计总结，审计小结 {}N=pL8MS  
audit team                                         审计小组 +<w \K*  
audit test                                    审计测试 {qL}:ha?  
audit trail                                          审计轨迹 dmk_xBy s|  
audit work                                        审计工作 %2<u>=6byG  
audit working paper                                 审计工作底稿 #wfb-`,5&9  
audited financial statement                        审计会计报表，已审计财务报表 @]X5g8h  
Auditing Guidelines (the～)                      审计规范指南 
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auditing standards                             审计准则 9\KMU@Ne  
audit-oriented working paper                          (审计)业务类工作底稿 ~oE@y6Q  
authorisation                                     授权 V25u_R`{  
authorisation of transaction                       交易的授权 U$^$7g 3  
availability                                         可获得性 _ e94  
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balance                                      余额；差额；平衡 .yb=I6D;<3  
balance sheet                                    资产负债表 ?$Ii_.  
bank                                                 银行 +z?SKc  
bank account                                    银行账户，银行户头 Z$
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bank statement                                 银行对账单 @"'$e_jj"  
barter transaction                              易货交易，以物换物交易 DE" Y(;S  
basis of audit                                    审计依据 <}bF49z  
basis of preparation                                (会计报表的)编制基础 KIYs[0*k  
book of account                               账目，账簿 ^=7XA894  
borrowing                                         借款，贷款，借债 c`xgz# ]v  
branch                                              分支，分支机构，分店 &20}64eW%  
brought forward                                (账户余额等的)承上年，承上期，承上页 _Sn45h@"  
budget                                              预算 "*Gp@  
building                                      建筑物；大楼 _"G./X  
business conditions                                  业务情况，经营情况 E% d3}@  
business licence                               (企业等的)营业执照 $W 0O
  
business relation                                业务关系 I"b
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