[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 7w=%aW|  
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审计词汇英汉对照 $\@yH^hL  
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ability to continue as a going concern               持续经营能力 <U$A_]*w  
acceptability                                     可接受性，可接受程度 =7`0hS<@F  
acceptable level of detection risk                     检查风险的可接受水平 'E,Bl]8C5  
acceptance of engagement                       接受委托 __V6TDehJ$  
accepting the engagement for the first time              首次接受委托 o s HE4x  
access to asset                                         对资产的接触 <WGl4#(k  
according to                                     根据，依据，依照 !&Q3>8l  
account balance                                账户余额 gaJIc^O  
account for                                       对……进行会计处理，核算；解释 :1wMGk  
accounting                                        会计，会计学 +xlxhF  
accounting advisory serve                        会计咨询服务 [\&Mo]"0  
accounting firm                                 会计师事务所 U< p kg  
accounting information                      会计信息，会计资料 b_ |  
accounting period                             会计期间 uOrv
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accounting policies                                   会计政策 (d
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accounting professional bodies                 会计职业组织，会计职业团体 =7mR#3yt  
accounting records                                   会计记录 8 D: {05  
accounting responsibility                           会计责任 RfB""b8]=  
accounting service                             会计服务 ^ "%SHs  
accounting standards                                会计准则 Zh.fv-Ecp  
Accounting Standards for Business Enterprises       企业会计准则 ^q,KRut  
accounting system                             会计系统 }x1mpPND  
accounting treatment                                会计处理 `8TM<az-L  
accuracy                                    准确性，精确性 $
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additional audit procedures                      追加审计程序 Xze   
addressee                                         收件人，收信人 (;a O%  
Administration of State-owned Assets  (the～)     国有资产管理局 `B6{y9J6  
administrative laws and regulations                 行政法规 |Tz4xTK
 
adverse impact                                 不利影响，负面影响 Sh]x`3 ).  
adverse opinion                                反对意见 K0\a+6kh  
advisory group                                  咨询组，顾问组 b~b(Ed{r  
agency fee                                        代理费，代理费用 HJ5m5':a  
aggregate                                          总计，合计为…… 
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alternation of document and record                 变造文件和记录 iEki<e/  
alternative audit procedures                      替代审计程序，备选审计程序 y+?tUSPP  
amend                                              修改，修订 r<O^uz?Di  
amortisation                                      摊销 ZjEO$ts=@  
analytical capacity                             分析能力 xIrpGLPS h  
analytical procedures                               分析性程序 <E BgHD)  
annual financial statements                        年度会计报表，年度财务报表 EBM\p+x&  
appendix                                          附录，附表 KX)xCR~  
applicable                                         适用的 $YSD%/c  
applicable laws and regulations                 适用的法规 $#@4i4TN-  
application systems                                  应用系统 [ylGNuy  
apply consistently                              一贯地执行，一贯地实施 NI(`o8fN  
appropriate                                       适当的，合适的； BPrA*u}T  
征用，挪用 ["Q8`vV0WO  
appropriate authorization                          适当的授权 }C7tlA8,7  
appropriateness of audit evidence                    审计证据的适当性 Bw*z4qb{yH  
approval                                    批准，核准 2ZtqZ64i  
assertion                                    (会计报表上的)认定；确认 B;;D(NH  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 ''BP4=r5n  
asset                                                 资产，财产 54J<ZXCs  
asset restructuring                             资产重组 <\^X,,WtO  
assignment of duties                                 职责的划分 XU9=@y+|v  
assistant                                     助理，助理人员 AD?DIE(v  
associated company                                 联属公司，联营公司 |7`Vw Z  
association                                        联合，结合；协会，社团 g@Ni!U"_c  
assumption                                       假设，假定 0dkM72p  
at a given date                                         在某一特定时日 g-p OO/|  
attestation                                         鉴证，公证 yekIw  
attestation service                             鉴证服务 @gi Y  
audit adjustment                                审计调整 "}SERC7  
audit areas                                        审计领域 4rM77Uw>  
audit conclusion                                审计结论 F41!Dj7  
audit effectiveness                             审计效果 G<
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audit efficiency                                  审计效率 DhZtiqL#_  
audit engagement letter                      审计业务约定书 7Xad2wXn  
audit evidence                                          审计证据 3^Yk?kFE  
audit fee                                    审计费 {sm={q  
audit files                                          审计档案 f6L_uk`{  
audit findings                                     审计中发现的事项 LDBR4@V  
audit implementation stage                        审计实施阶段 !W%HAlUAG[  
audit mark                                        审计标识 9x?;;qC"m9  
audit materiality                                 审计重要性 Y6L+3*Qt  
audit method                                     审计方法 ($S{td;  
audit objective                                         审计目标，审计目的 : l>Ue&  
audit of financial statements                      会计报表审计，财务报表审计 l(]\[}.5  
audit opinion                                     审计意见 B?0{=u  
audit period                                      被审计期间，被审计年度 2/7=@>|  
audit plan                                          审计计划 y9*H  
audit planning                                    编制审计计划，制定审计计划，审计计划 +cV!=gDT  
audit planning stage                                  审计计划阶段 /a$+EQ$  
audit procedure                                审计程序 ~o/^=:*  
audit programme                               审计程序表，具体审计计划 99ha
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audit report                                       审计报告 7lVIN&.=  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 #h3+T*5} 6  
audit report with a qualified opinion                 有保留意见的审计报告 'o7PIhD"  
audit report with an adverse opinion                否定意见的审计报告 kuH;AMdv  
audit report with dual dates                      双重日期审计报告 L\Jl'r|  
audit reporting stage                                 审计报告阶段 @^` <iTK&p  
audit responsibility                                   审计责任 huF L [  
audit results                                      审计结果 Rm*}<JN31  
audit risk                                          审计风险 uf;q/Wr  
audit sampling                                          审计抽样 *2AQ'%U~  
audit sampling techniques                         审计抽样方法，审计抽样技术 wFJK!9KA8  
audit strategies                                  审计策略 oX}n"5o:  
audit summary                                         审计总结，审计小结 13QC
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audit team                                         审计小组 + kF[Oh#  
audit test                                    审计测试 Wl#^Eu\g1W  
audit trail                                          审计轨迹 eYcx+BJ  
audit work                                        审计工作 4w z 6%  
audit working paper                                 审计工作底稿 aqM_t  
audited financial statement                        审计会计报表，已审计财务报表 'QS"4EvdD  
Auditing Guidelines (the～)                      审计规范指南 y[|g!9Rp  
auditing standards                             审计准则 vLS9V/o  
audit-oriented working paper                          (审计)业务类工作底稿 Pu^~]^W)  
authorisation                                     授权 KB"iF}\P0  
authorisation of transaction                       交易的授权 AfEE
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availability                                         可获得性 =a!6EkX *  
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balance                                      余额；差额；平衡 )j6>b-H  
balance sheet                                    资产负债表 >1~`tP  
bank                                                 银行 KNg5Ptk  
bank account                                    银行账户，银行户头 _B1uE2j9  
bank statement                                 银行对账单 @ RI^wZ-;  
barter transaction                              易货交易，以物换物交易 GiZ'IDV  
basis of audit                                    审计依据 9(l'xuX  
basis of preparation                                (会计报表的)编制基础 {^f0RGJg9  
book of account                               账目，账簿 =|!~0O  
borrowing                                         借款，贷款，借债 ^<VE5OM  
branch                                              分支，分支机构，分店 Yy)a,clZ*$  
brought forward                                (账户余额等的)承上年，承上期，承上页 ]-'9|N*}l  
budget                                              预算 ^d9
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building                                      建筑物；大楼 S<_pGz$V  
business conditions                                  业务情况，经营情况 X}-H=1T?  
business licence                               (企业等的)营业执照 "r V4[MVxt  
business relation                                业务关系 3rY /6{  
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