[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 r3w.$  
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审计词汇英汉对照 2s EdN$O  
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ability to continue as a going concern               持续经营能力 V/|Ln*rm  
acceptability                                     可接受性，可接受程度 M!=v"
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acceptable level of detection risk                     检查风险的可接受水平 oCSf$g8q  
acceptance of engagement                       接受委托 Y_%\kM?7  
accepting the engagement for the first time              首次接受委托 [j}%&
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access to asset                                         对资产的接触 X8b o?0  
according to                                     根据，依据，依照 YFLWkdqAY  
account balance                                账户余额 [_qBp:_j?s  
account for                                       对……进行会计处理，核算；解释 RgQ\Cs24Q  
accounting                                        会计，会计学 6%ID*  
accounting advisory serve                        会计咨询服务 e?L$RY,7  
accounting firm                                 会计师事务所 ^k^%w/fo  
accounting information                      会计信息，会计资料 .'"+CKD.N  
accounting period                             会计期间 u!nt0hS  
accounting policies                                   会计政策 4cJ7.Pez  
accounting professional bodies                 会计职业组织，会计职业团体 +U+c]Xgt  
accounting records                                   会计记录 "C=HBJdYB5  
accounting responsibility                           会计责任 WLNkO^zb  
accounting service                             会计服务 "6pjkEt4  
accounting standards                                会计准则 C-_u; NEu  
Accounting Standards for Business Enterprises       企业会计准则 d2.eDEOsC  
accounting system                             会计系统 `M4;aN  
accounting treatment                                会计处理 4pq>R  
accuracy                                    准确性，精确性 f QuphMOl6  
additional audit procedures                      追加审计程序 3Luv$6  
addressee                                         收件人，收信人 ,i*^fpF`F"  
Administration of State-owned Assets  (the～)     国有资产管理局 PpU : 4;en  
administrative laws and regulations                 行政法规 3=dGz^Zdv:  
adverse impact                                 不利影响，负面影响 %)l2dK&9"j  
adverse opinion                                反对意见 zK:/ 1  
advisory group                                  咨询组，顾问组 fg
l"ox  
agency fee                                        代理费，代理费用 ~v,LFIT  
aggregate                                          总计，合计为…… R,Tw0@{O*  
alternation of document and record                 变造文件和记录 )KBv[|  
alternative audit procedures                      替代审计程序，备选审计程序 66)@4 3V  
amend                                              修改，修订 o,Ha-z]f  
amortisation                                      摊销 ENJ]  
analytical capacity                             分析能力 K]kL?-A#'  
analytical procedures                               分析性程序 %F&j B
 
annual financial statements                        年度会计报表，年度财务报表 ^n]tf9{I  
appendix                                          附录，附表 kHz3_B9[  
applicable                                         适用的 1 ,D2][  
applicable laws and regulations                 适用的法规 _vU,avw  
application systems                                  应用系统 ej
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apply consistently                              一贯地执行，一贯地实施 Q:-H UbB  
appropriate                                       适当的，合适的； NZeIqhj  
征用，挪用 30<dEoF  
appropriate authorization                          适当的授权 Jz:d\M~j5  
appropriateness of audit evidence                    审计证据的适当性 ,=6Eju#P  
approval                                    批准，核准 fhfdNmtR)I  
assertion                                    (会计报表上的)认定；确认 >454Yir0Mk  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 kmov(V  
asset                                                 资产，财产 O%c6vp7  
asset restructuring                             资产重组 Z/beROW)  
assignment of duties                                 职责的划分 4eaC18?  
assistant                                     助理，助理人员 \=yg@K?"AJ  
associated company                                 联属公司，联营公司 S8"X7\d{  
association                                        联合，结合；协会，社团 i,4JS,82I  
assumption                                       假设，假定 b>2u>4  
at a given date                                         在某一特定时日 C(,s_Ks  
attestation                                         鉴证，公证 }clFaT>m?  
attestation service                             鉴证服务 Uut,cQ". d  
audit adjustment                                审计调整 &nz1[,  
audit areas                                        审计领域 YuPgsJ [m  
audit conclusion                                审计结论 $AsM 9D<BE  
audit effectiveness                             审计效果 ;xth#j  
audit efficiency                                  审计效率 T_Y6AII  
audit engagement letter                      审计业务约定书 % ],.?TS2V  
audit evidence                                          审计证据 S~6<'N&[  
audit fee                                    审计费 j*xens$ )  
audit files                                          审计档案 B[$KnQM9Y  
audit findings                                     审计中发现的事项 &# @1n  
audit implementation stage                        审计实施阶段 lc5NC;JR  
audit mark                                        审计标识 3tLh{S?uJ  
audit materiality                                 审计重要性 Y =`3L  
audit method                                     审计方法 eyAg\uuih  
audit objective                                         审计目标，审计目的 u5R^++  
audit of financial statements                      会计报表审计，财务报表审计 0|GxOzNd  
audit opinion                                     审计意见 2_F`ILCML  
audit period                                      被审计期间，被审计年度 /#,<>EfT  
audit plan                                          审计计划 /pb7  
audit planning                                    编制审计计划，制定审计计划，审计计划 %eT/
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audit planning stage                                  审计计划阶段 O]2h=M@q.  
audit procedure                                审计程序 mLq?-&F  
audit programme                               审计程序表，具体审计计划 z6{0\#'K  
audit report                                       审计报告 =e._b 7P  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 PL8akA#  
audit report with a qualified opinion                 有保留意见的审计报告 !J2Lp  
audit report with an adverse opinion                否定意见的审计报告 P_ZguNH  
audit report with dual dates                      双重日期审计报告  g|r  
audit reporting stage                                 审计报告阶段 cL1cBWd  
audit responsibility                                   审计责任 R9#Z=f,  
audit results                                      审计结果 }W|CIgF*  
audit risk                                          审计风险 K@>v|JD  
audit sampling                                          审计抽样 l0@$]76cX;  
audit sampling techniques                         审计抽样方法，审计抽样技术 {H>iL  
audit strategies                                  审计策略 6Jj)[ R\5=  
audit summary                                         审计总结，审计小结 np>*O}r*  
audit team                                         审计小组 c"QH-sE  
audit test                                    审计测试 ^OQ_iPPI  
audit trail                                          审计轨迹 Gu_s:cgB9F  
audit work                                        审计工作 qmL!"ZRLF  
audit working paper                                 审计工作底稿 ^d2g"L   
audited financial statement                        审计会计报表，已审计财务报表 ]}5jX^j  
Auditing Guidelines (the～)                      审计规范指南 dG)A
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auditing standards                             审计准则 < )?&Jf>_  
audit-oriented working paper                          (审计)业务类工作底稿 Jhut>8  
authorisation                                     授权 c2F`S1Nu<  
authorisation of transaction                       交易的授权 .#Sd|C]R7  
availability                                         可获得性 oNEU?+  
B z1Ju;k(8  
balance                                      余额；差额；平衡 5?I]\Tb  
balance sheet                                    资产负债表 j`tUx# h  
bank                                                 银行 )0'O!O  
bank account                                    银行账户，银行户头 {< wq}~  
bank statement                                 银行对账单 ev@1+7(  
barter transaction                              易货交易，以物换物交易 [%h^qJ  
basis of audit                                    审计依据 -pjL7/gx  
basis of preparation                                (会计报表的)编制基础 @?%"nK  
book of account                               账目，账簿 |6;.C1\,  
borrowing                                         借款，贷款，借债 Q,DumOq  
branch                                              分支，分支机构，分店 Ugs<WVp$  
brought forward                                (账户余额等的)承上年，承上期，承上页 O'mX7rY<<(  
budget                                              预算 Em?skUnG,  
building                                      建筑物；大楼 #Gg^fm  
business conditions                                  业务情况，经营情况 +5HOT{wj  
business licence                               (企业等的)营业执照 1R:h$*-z  
business relation                                业务关系 fcBSs\\C~  
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