[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 /P8`)?f~y  
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审计词汇英汉对照 jl:dKL@  
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ability to continue as a going concern               持续经营能力 S[_Hc$7U  
acceptability                                     可接受性，可接受程度 oV7A"8L^a  
acceptable level of detection risk                     检查风险的可接受水平 +TR#  
acceptance of engagement                       接受委托 bN',-[E  
accepting the engagement for the first time              首次接受委托 %L^S;v3  
access to asset                                         对资产的接触 )t/[z3rn  
according to                                     根据，依据，依照 n* 7mP  
account balance                                账户余额 [8sL);pJO  
account for                                       对……进行会计处理，核算；解释 S&rfMRP  
accounting                                        会计，会计学 w,CZ*/^  
accounting advisory serve                        会计咨询服务 j1LL[+G-"_  
accounting firm                                 会计师事务所 !{L6 4qI  
accounting information                      会计信息，会计资料 lYz$~/sd  
accounting period                             会计期间 +bj[.  
accounting policies                                   会计政策 & f\ng{  
accounting professional bodies                 会计职业组织，会计职业团体 Xu1tN9:oE  
accounting records                                   会计记录 ^H,oI*  
accounting responsibility                           会计责任 [}/\W`C  
accounting service                             会计服务  igV4nL  
accounting standards                                会计准则 0CYm%p8!  
Accounting Standards for Business Enterprises       企业会计准则 qP"<vZ  
accounting system                             会计系统 @'K+   
accounting treatment                                会计处理 XOM@Pi#z  
accuracy                                    准确性，精确性 Cu%|}xq  
additional audit procedures                      追加审计程序 LZ@4,Uj  
addressee                                         收件人，收信人 *(~=L%s  
Administration of State-owned Assets  (the～)     国有资产管理局 <3!jra,h  
administrative laws and regulations                 行政法规 ^[d|^fRH Q  
adverse impact                                 不利影响，负面影响 <*Kj7o{Qn  
adverse opinion                                反对意见 O?ZCX_R :L  
advisory group                                  咨询组，顾问组 ((U-JeFW   
agency fee                                        代理费，代理费用 l6X\.oI  
aggregate                                          总计，合计为…… *lN>RWbM%  
alternation of document and record                 变造文件和记录 %h ?c  
alternative audit procedures                      替代审计程序，备选审计程序 o <lS90J  
amend                                              修改，修订 <tEN1i  
amortisation                                      摊销 (+Yerc.NQt  
analytical capacity                             分析能力 /lQGFLZL  
analytical procedures                               分析性程序 nnU &R  
annual financial statements                        年度会计报表，年度财务报表 T/%s7!E  
appendix                                          附录，附表 ;b[% L&  
applicable                                         适用的 W*hRYgaX3  
applicable laws and regulations                 适用的法规 B_k[N}|zD  
application systems                                  应用系统 K"cN`Kj<*-  
apply consistently                              一贯地执行，一贯地实施 o0>z6Ya<  
appropriate                                       适当的，合适的； 3N)
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征用，挪用 s!q6OVJ-  
appropriate authorization                          适当的授权 ^G,]("di`  
appropriateness of audit evidence                    审计证据的适当性 > dJvl|  
approval                                    批准，核准 29?{QJb  
assertion                                    (会计报表上的)认定；确认 ;[-dth  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 4Lx#5}P  
asset                                                 资产，财产 CL*i,9:NR  
asset restructuring                             资产重组 Ojx1IL  
assignment of duties                                 职责的划分 3|Q:tt'|#  
assistant                                     助理，助理人员 )g9&fGYf  
associated company                                 联属公司，联营公司 CQo<}}-o  
association                                        联合，结合；协会，社团 a X>bC-  
assumption                                       假设，假定 s|U=_,.  
at a given date                                         在某一特定时日 h Znq\p~  
attestation                                         鉴证，公证 9=D\xBd|w  
attestation service                             鉴证服务 r/E;tm[\  
audit adjustment                                审计调整 lPh>8:qFM  
audit areas                                        审计领域 ZB'/DO=i  
audit conclusion                                审计结论 a_YE[6  
audit effectiveness                             审计效果 K.cMuh  
audit efficiency                                  审计效率 7m6@]S6  
audit engagement letter                      审计业务约定书 [s-Km/  
audit evidence                                          审计证据 n>tYeN)F<  
audit fee                                    审计费 3,8>\yf`  
audit files                                          审计档案 @N`) Z3P+  
audit findings                                     审计中发现的事项 Y" &&=M#  
audit implementation stage                        审计实施阶段 NhyVX%qt:  
audit mark                                        审计标识 p/B&R@%  
audit materiality                                 审计重要性 6mJa  
audit method                                     审计方法 ZqQJFyV*  
audit objective                                         审计目标，审计目的 LYPjdp2>"o  
audit of financial statements                      会计报表审计，财务报表审计 c|[:vin  
audit opinion                                     审计意见 Iaf"j
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audit period                                      被审计期间，被审计年度 sO~:e?F  
audit plan                                          审计计划 gaaW:**y  
audit planning                                    编制审计计划，制定审计计划，审计计划 Kc+;"4/#q  
audit planning stage                                  审计计划阶段 PsTPG
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audit procedure                                审计程序 `MAluu+b  
audit programme                               审计程序表，具体审计计划 ,v$gWA!l  
audit report                                       审计报告 agqB#,i  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 @Iz vObK  
audit report with a qualified opinion                 有保留意见的审计报告 =j]us?5  
audit report with an adverse opinion                否定意见的审计报告 `s (A&=g\  
audit report with dual dates                      双重日期审计报告 yjODa90!G  
audit reporting stage                                 审计报告阶段 4oT1<n`r+  
audit responsibility                                   审计责任 O1pBr=+j+{  
audit results                                      审计结果 pOlo_na}[  
audit risk                                          审计风险  $9dm2#0d  
audit sampling                                          审计抽样 [?mDTD8zU  
audit sampling techniques                         审计抽样方法，审计抽样技术 woJO0hHR  
audit strategies                                  审计策略 [vkz<sL"  
audit summary                                         审计总结，审计小结 `#&pB0.y  
audit team                                         审计小组 E%\jR  
audit test                                    审计测试 h V@C|*A  
audit trail                                          审计轨迹 o0b}:`  
audit work                                        审计工作 ]%jlaXb  
audit working paper                                 审计工作底稿 TN}YRXtW+  
audited financial statement                        审计会计报表，已审计财务报表 hM")DmvB4  
Auditing Guidelines (the～)                      审计规范指南 )&}\2NK6L  
auditing standards                             审计准则 :B?X
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audit-oriented working paper                          (审计)业务类工作底稿 E(A7DXzbR  
authorisation                                     授权 +U9Gj#  
authorisation of transaction                       交易的授权 |Ui1Mm  
availability                                         可获得性 Tx%6whd/'  
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balance                                      余额；差额；平衡 uBI?nv,  
balance sheet                                    资产负债表 w*`5b!+/  
bank                                                 银行 e0%?;w-TL  
bank account                                    银行账户，银行户头 DQM\Y{y|3  
bank statement                                 银行对账单 Hzs]\%"  
barter transaction                              易货交易，以物换物交易 O;c;>x_dA  
basis of audit                                    审计依据 S~fQ8t70  
basis of preparation                                (会计报表的)编制基础 7Wb:^.d g  
book of account                               账目，账簿 @ ^oOXc,r$  
borrowing                                         借款，贷款，借债 :9N~wd  
branch                                              分支，分支机构，分店 fyIL/7hzf4  
brought forward                                (账户余额等的)承上年，承上期，承上页 =D.M}xqo  
budget                                              预算 n.]K"$230  
building                                      建筑物；大楼 `T2RaWR4=  
business conditions                                  业务情况，经营情况 8FyJo.vr(  
business licence                               (企业等的)营业执照 *[jG^w0z8~  
business relation                                业务关系 WJBi#(SY  
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