[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 u~M$<|;  
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审计词汇英汉对照 G$TO'C
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ability to continue as a going concern               持续经营能力 C\5G43`  
acceptability                                     可接受性，可接受程度 6ScB:8M  
acceptable level of detection risk                     检查风险的可接受水平 Gl'G;F$Y-  
acceptance of engagement                       接受委托 T}^3Re`i  
accepting the engagement for the first time              首次接受委托 &j1-Ouy  
access to asset                                         对资产的接触 dX/7n=  
according to                                     根据，依据，依照 ZtO$kK%q;  
account balance                                账户余额 a r8iuwfZ  
account for                                       对……进行会计处理，核算；解释 q( ~rk  
accounting                                        会计，会计学 [nig^8  
accounting advisory serve                        会计咨询服务 ^4 $4x  
accounting firm                                 会计师事务所 ;&CLb`<y  
accounting information                      会计信息，会计资料 RVm-0[m}  
accounting period                             会计期间 /Z?o%/bw:  
accounting policies                                   会计政策 =U*D.p*%f  
accounting professional bodies                 会计职业组织，会计职业团体 V5Z
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accounting records                                   会计记录 m_0y]RfG  
accounting responsibility                           会计责任 u@e.5_:S)  
accounting service                             会计服务 gC2}?nq*  
accounting standards                                会计准则 *V',@NH#Os  
Accounting Standards for Business Enterprises       企业会计准则 Sk+XBX(}  
accounting system                             会计系统 B@M9oN
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accounting treatment                                会计处理 ~)_N h  
accuracy                                    准确性，精确性 f:+/=MW  
additional audit procedures                      追加审计程序 7OmT^jV2  
addressee                                         收件人，收信人 B;N<{Gb
 
Administration of State-owned Assets  (the～)     国有资产管理局 CBf[$[e  
administrative laws and regulations                 行政法规 eg/itty  
adverse impact                                 不利影响，负面影响 Ga02Zk  
adverse opinion                                反对意见 k)7i^1U  
advisory group                                  咨询组，顾问组 7P3pjgh  
agency fee                                        代理费，代理费用 l,h`YIy  
aggregate                                          总计，合计为…… 7uc\AhOk6  
alternation of document and record                 变造文件和记录 kll!tT-N-  
alternative audit procedures                      替代审计程序，备选审计程序 td7(444]  
amend                                              修改，修订 RD[P|4eY  
amortisation                                      摊销 9pnO AM}  
analytical capacity                             分析能力 *nU5PSs  
analytical procedures                               分析性程序 })^eaLBR4  
annual financial statements                        年度会计报表，年度财务报表 N2s"$Ttq  
appendix                                          附录，附表 &6OY^6<  
applicable                                         适用的 6k;5T  
applicable laws and regulations                 适用的法规 @Nsn0-B?ne  
application systems                                  应用系统 1+$F= M~  
apply consistently                              一贯地执行，一贯地实施 hQx*#:ns  
appropriate                                       适当的，合适的； I ==)a6^
 
征用，挪用 ;iX~3[]  
appropriate authorization                          适当的授权 <rgK}&q  
appropriateness of audit evidence                    审计证据的适当性 h#4n  
approval                                    批准，核准 ]'Eg2(wy  
assertion                                    (会计报表上的)认定；确认 <J+Oh\8tad  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 ~_JfI7={Jn  
asset                                                 资产，财产 ;6PU  
asset restructuring                             资产重组 2o<*rH  
assignment of duties                                 职责的划分
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assistant                                     助理，助理人员 cJ$jU{}  
associated company                                 联属公司，联营公司 >xo<i8<Miv  
association                                        联合，结合；协会，社团 Cydo~/  
assumption                                       假设，假定 05ClPT\BCr  
at a given date                                         在某一特定时日 n(Nu
 
attestation                                         鉴证，公证 El9T>!Z  
attestation service                             鉴证服务 HcIJ&".~  
audit adjustment                                审计调整 z{OL+-OY  
audit areas                                        审计领域 /Q@4HV  
audit conclusion                                审计结论 w~Q\:<x&~Z  
audit effectiveness                             审计效果 8m' f8.x  
audit efficiency                                  审计效率 KdozB!\  
audit engagement letter                      审计业务约定书 "W6cQsi  
audit evidence                                          审计证据 D+uo gRS61  
audit fee                                    审计费 W'@G5e  
audit files                                          审计档案 H][TH2H1  
audit findings                                     审计中发现的事项 5lHt~hB\  
audit implementation stage                        审计实施阶段 ! N2uJ?t  
audit mark                                        审计标识 aB~k8]q.  
audit materiality                                 审计重要性 ,YM=?No  
audit method                                     审计方法 9U<WR*H  
audit objective                                         审计目标，审计目的 >mA]2gV<a  
audit of financial statements                      会计报表审计，财务报表审计 BEb?jRMjLg  
audit opinion                                     审计意见 iSf%N>y'K  
audit period                                      被审计期间，被审计年度 !b!An; ',  
audit plan                                          审计计划 16Ka>=G  
audit planning                                    编制审计计划，制定审计计划，审计计划 UeCi{W  
audit planning stage                                  审计计划阶段 =:g\I6'a  
audit procedure                                审计程序 'vVt^h2  
audit programme                               审计程序表，具体审计计划 )XonFI  
audit report                                       审计报告 'Y2$9qy-L  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 c$[2tZ  
audit report with a qualified opinion                 有保留意见的审计报告 ASi2;Q_{_  
audit report with an adverse opinion                否定意见的审计报告 I
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audit report with dual dates                      双重日期审计报告 N: 3=G`Ws  
audit reporting stage                                 审计报告阶段 +$ djX=3  
audit responsibility                                   审计责任 aOg9Dqtg)f  
audit results                                      审计结果 BDfMFH[1  
audit risk                                          审计风险 k8ILo)  
audit sampling                                          审计抽样 (^B1Kt!<  
audit sampling techniques                         审计抽样方法，审计抽样技术 qmpT G:+  
audit strategies                                  审计策略 Pn4.gabE  
audit summary                                         审计总结，审计小结 _)vX_gCi  
audit team                                         审计小组 zZ-/S~l  
audit test                                    审计测试 r|}Pg}O  
audit trail                                          审计轨迹 M)K!!Jqh  
audit work                                        审计工作 Z*3RI5)dx  
audit working paper                                 审计工作底稿 qh>An;:u  
audited financial statement                        审计会计报表，已审计财务报表 5w>TCx  
Auditing Guidelines (the～)                      审计规范指南 ^~l@ _r  
auditing standards                             审计准则 ]v:,<=S  
audit-oriented working paper                          (审计)业务类工作底稿 n+=7u[AZi  
authorisation                                     授权 JQ}4{k  
authorisation of transaction                       交易的授权 -T+YMAFU_  
availability                                         可获得性 .sit5
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balance                                      余额；差额；平衡 ;ja~Q .}4  
balance sheet                                    资产负债表 (&*Bl\YoX  
bank                                                 银行 bh8GP]*E|  
bank account                                    银行账户，银行户头 _^{RtP#=  
bank statement                                 银行对账单 vRaxB  
barter transaction                              易货交易，以物换物交易 ozS'n]8*  
basis of audit                                    审计依据 p?Ux1S  
basis of preparation                                (会计报表的)编制基础 B7C<;`5TiD  
book of account                               账目，账簿
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borrowing                                         借款，贷款，借债 \``w>Xy8  
branch                                              分支，分支机构，分店 )$Ib6tYY
 
brought forward                                (账户余额等的)承上年，承上期，承上页 3?aM\z;  
budget                                              预算 Ye|gW=FUR  
building                                      建筑物；大楼 c9H6\&  
business conditions                                  业务情况，经营情况 W )Y-^i5  
business licence                               (企业等的)营业执照 ]D@aMC$#  
business relation                                业务关系 ok,O/|E}?  
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