[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 Q uB+vL  
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审计词汇英汉对照 MSl&?}Bj  
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ability to continue as a going concern               持续经营能力 *8PN!^  
acceptability                                     可接受性，可接受程度 gQy~kctQ#  
acceptable level of detection risk                     检查风险的可接受水平 cf)J )  
acceptance of engagement                       接受委托 Km,*)X.-5  
accepting the engagement for the first time              首次接受委托 X(]Zr  
access to asset                                         对资产的接触 Zd[ OWF  
according to                                     根据，依据，依照 NvQ%J+  
account balance                                账户余额 =+<d1W`>0  
account for                                       对……进行会计处理，核算；解释 ~AQ>g#|%  
accounting                                        会计，会计学 3qtr9NI  
accounting advisory serve                        会计咨询服务 3[r";Wt#  
accounting firm                                 会计师事务所 $Z ]z  
accounting information                      会计信息，会计资料 &1_U1  
accounting period                             会计期间 A[`G^$  
accounting policies                                   会计政策 Vv8_\^g]  
accounting professional bodies                 会计职业组织，会计职业团体 %(`#A.yaE  
accounting records                                   会计记录 'seyD
  
accounting responsibility                           会计责任 g`[`P@  
accounting service                             会计服务 ^;r+W-MQ  
accounting standards                                会计准则 1}}>Un`U5,  
Accounting Standards for Business Enterprises       企业会计准则 dv, C6t2  
accounting system                             会计系统 /Wu|)tx  
accounting treatment                                会计处理 Iq^if>  
accuracy                                    准确性，精确性  qaG#;  
additional audit procedures                      追加审计程序 A "S/^<  
addressee                                         收件人，收信人 DI,K(_@G  
Administration of State-owned Assets  (the～)     国有资产管理局 A2NF<ZsD  
administrative laws and regulations                 行政法规 {oUAP1V^  
adverse impact                                 不利影响，负面影响 h%TLD[[/jr  
adverse opinion                                反对意见 %v{1#~u  
advisory group                                  咨询组，顾问组 vc8?I."?  
agency fee                                        代理费，代理费用 ,3Hc CuT  
aggregate                                          总计，合计为…… wzh]97b  
alternation of document and record                 变造文件和记录 \~#WY5  
alternative audit procedures                      替代审计程序，备选审计程序 &Jy)U  
amend                                              修改，修订 B[F-gq-  
amortisation                                      摊销 :$g8Zm,y  
analytical capacity                             分析能力 =X-Tcj?3g  
analytical procedures                               分析性程序 gcf6\f}\<  
annual financial statements                        年度会计报表，年度财务报表 Tfx :"u  
appendix                                          附录，附表 .VM3D0aV  
applicable                                         适用的 ]6&$|2H?Ni  
applicable laws and regulations                 适用的法规 +7U  
application systems                                  应用系统 <x0H@?f7  
apply consistently                              一贯地执行，一贯地实施  f:wd&V  
appropriate                                       适当的，合适的； 8;8c"'Mn  
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appropriate authorization                          适当的授权 }T.?c9l X  
appropriateness of audit evidence                    审计证据的适当性 `uo,__y  
approval                                    批准，核准 !MVj=(  
assertion                                    (会计报表上的)认定；确认 B4ZIURciGz  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 (qBvoLkF9N  
asset                                                 资产，财产 r-IT(DzkD  
asset restructuring                             资产重组 V&ot3- Rf  
assignment of duties                                 职责的划分  AIRr{Y  
assistant                                     助理，助理人员 y(a!YicA?  
associated company                                 联属公司，联营公司 U# JIs  
association                                        联合，结合；协会，社团 Q@-ovuxi  
assumption                                       假设，假定 '91".c,3?  
at a given date                                         在某一特定时日 MCc$TttaVz  
attestation                                         鉴证，公证 bZ 443SG  
attestation service                             鉴证服务 j1-,Sqi  
audit adjustment                                审计调整 DmqSQA  
audit areas                                        审计领域 g{:<2xI5P  
audit conclusion                                审计结论 x
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audit effectiveness                             审计效果 :+rUBY
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audit efficiency                                  审计效率 6l\FIah@  
audit engagement letter                      审计业务约定书 bb-qO#E  
audit evidence                                          审计证据
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audit fee                                    审计费 ~9\zWRh  
audit files                                          审计档案 89~ =eY  
audit findings                                     审计中发现的事项 XYEv&-M`?w  
audit implementation stage                        审计实施阶段 
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audit mark                                        审计标识 n_u1&a'  
audit materiality                                 审计重要性 o0It82?RN  
audit method                                     审计方法 mQ~:Y
  
audit objective                                         审计目标，审计目的 hk>;pU(  
audit of financial statements                      会计报表审计，财务报表审计 b)#Oc,  
audit opinion                                     审计意见 5nlMrK  
audit period                                      被审计期间，被审计年度 ^aZAw%K  
audit plan                                          审计计划 GV.A+u  
audit planning                                    编制审计计划，制定审计计划，审计计划 w5=tlb  
audit planning stage                                  审计计划阶段 qk/:A+  
audit procedure                                审计程序 Li
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audit programme                               审计程序表，具体审计计划 MV >$BW  
audit report                                       审计报告 .TJEUK  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 mLk(y*  
audit report with a qualified opinion                 有保留意见的审计报告 |JF@6  
audit report with an adverse opinion                否定意见的审计报告 PU<PhuMd  
audit report with dual dates                      双重日期审计报告 M~Ttb29{  
audit reporting stage                                 审计报告阶段 ~|ss* `CT  
audit responsibility                                   审计责任 "Z=5gj  
audit results                                      审计结果 *l&S-=]  
audit risk                                          审计风险 hr05L<?H  
audit sampling                                          审计抽样 kzn[ =P  
audit sampling techniques                         审计抽样方法，审计抽样技术 8flOq"uK^  
audit strategies                                  审计策略 *J|(jdu7  
audit summary                                         审计总结，审计小结 nC1zzFFJ  
audit team                                         审计小组 IuF
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audit test                                    审计测试 RoGwK*j0+  
audit trail                                          审计轨迹 v"& pQ  
audit work                                        审计工作 /Ci*Az P  
audit working paper                                 审计工作底稿 aUHcYc\u  
audited financial statement                        审计会计报表，已审计财务报表 yifY%!@Xu  
Auditing Guidelines (the～)                      审计规范指南 DV)3  
auditing standards                             审计准则 !TM*o+;  
audit-oriented working paper                          (审计)业务类工作底稿 I pzJ#  
authorisation                                     授权 !~]<$WZV  
authorisation of transaction                       交易的授权 5q9s,r_  
availability                                         可获得性 ^~`?>}MJ  
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balance                                      余额；差额；平衡 Isy'{-H  
balance sheet                                    资产负债表 u9+kLepOT  
bank                                                 银行 BVsD( @lX  
bank account                                    银行账户，银行户头 l5xCz=d
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bank statement                                 银行对账单 v3d&*I  
barter transaction                              易货交易，以物换物交易 \s"U{N-  
basis of audit                                    审计依据 'H5M|c$s  
basis of preparation                                (会计报表的)编制基础 7/7Z`  
book of account                               账目，账簿  NA3\  
borrowing                                         借款，贷款，借债 ZF7IL  
branch                                              分支，分支机构，分店 c;0Vs,DUmG  
brought forward                                (账户余额等的)承上年，承上期，承上页 ~lNsa".c  
budget                                              预算 *]hBGr#6  
building                                      建筑物；大楼 40E
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business conditions                                  业务情况，经营情况 ;9o;r)9~  
business licence                               (企业等的)营业执照 )
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business relation                                业务关系 p'7*6bj1  
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