[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 e8gD(T  
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审计词汇英汉对照 \?GMtM ,  
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ability to continue as a going concern               持续经营能力 Wm"W@LPx5  
acceptability                                     可接受性，可接受程度 U9;AU]A  
acceptable level of detection risk                     检查风险的可接受水平 /[us;=CM  
acceptance of engagement                       接受委托 $MP'j9-S?  
accepting the engagement for the first time              首次接受委托 C"YM"9JSJ  
access to asset                                         对资产的接触 ikofJl]9  
according to                                     根据，依据，依照 {j^}"8GB  
account balance                                账户余额 ,7/N=mz  
account for                                       对……进行会计处理，核算；解释 JM!o(zbt  
accounting                                        会计，会计学 gN(8T_r  
accounting advisory serve                        会计咨询服务 TYB^CVSZ  
accounting firm                                 会计师事务所 2>UyA.m0  
accounting information                      会计信息，会计资料 fwOvlD&e  
accounting period                             会计期间 Dpof~o,f  
accounting policies                                   会计政策 8
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accounting professional bodies                 会计职业组织，会计职业团体 ft $/-;  
accounting records                                   会计记录 ^(a%B  
accounting responsibility                           会计责任 3UBG?%!$f  
accounting service                             会计服务 ;up89a
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accounting standards                                会计准则 )TP7gLv=b  
Accounting Standards for Business Enterprises       企业会计准则 WF:i}+g
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accounting system                             会计系统 VV?KJz=,W=  
accounting treatment                                会计处理 Blf;_e~=[j  
accuracy                                    准确性，精确性 }t]CDa_n  
additional audit procedures                      追加审计程序 'GNT'y_  
addressee                                         收件人，收信人 /tV)8pEj  
Administration of State-owned Assets  (the～)     国有资产管理局 yyBy|7QgO  
administrative laws and regulations                 行政法规 eyUo67'7  
adverse impact                                 不利影响，负面影响  4INO .  
adverse opinion                                反对意见  @4H*kA  
advisory group                                  咨询组，顾问组 Q;`#ujxL  
agency fee                                        代理费，代理费用 6R# f 8  
aggregate                                          总计，合计为…… U?H!:?,C  
alternation of document and record                 变造文件和记录 $0{c=r9  
alternative audit procedures                      替代审计程序，备选审计程序 qL3*H\9N  
amend                                              修改，修订 =cg0o_q8  
amortisation                                      摊销 :uqsRFo&4  
analytical capacity                             分析能力 qM]eK\q 1  
analytical procedures                               分析性程序 p"Fj6T2  
annual financial statements                        年度会计报表，年度财务报表 K~C*4H:9  
appendix                                          附录，附表 M"5,8Q`PkI  
applicable                                         适用的 @@_f''f$  
applicable laws and regulations                 适用的法规 Xgc@cwd  
application systems                                  应用系统 RV7l=G9tq  
apply consistently                              一贯地执行，一贯地实施 `2UzJ~  
appropriate                                       适当的，合适的； 41,Mt  
征用，挪用 nKufVe  
appropriate authorization                          适当的授权 p]IF=~b  
appropriateness of audit evidence                    审计证据的适当性 %?R}sUo  
approval                                    批准，核准 @ Al \:  
assertion                                    (会计报表上的)认定；确认 }<A\>  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 <+pwGKtD  
asset                                                 资产，财产 ;aWH`^{i  
asset restructuring                             资产重组 BPe5c :z  
assignment of duties                                 职责的划分  [v#t  
assistant                                     助理，助理人员 E_7N^htv  
associated company                                 联属公司，联营公司 RCo!sZP}  
association                                        联合，结合；协会，社团 mq su8ti  
assumption                                       假设，假定 ~[isR|>  
at a given date                                         在某一特定时日
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attestation                                         鉴证，公证 z4{H=  
attestation service                             鉴证服务 )<t5' +d%  
audit adjustment                                审计调整 @9-z8PyF  
audit areas                                        审计领域 V-Oy<  
audit conclusion                                审计结论 CsJw;]dYI  
audit effectiveness                             审计效果 k*[["u^u]  
audit efficiency                                  审计效率 W{Ine> a'  
audit engagement letter                      审计业务约定书 m "h{HgJd  
audit evidence                                          审计证据 p,Qr9p3y  
audit fee                                    审计费 IXe[JL:  
audit files                                          审计档案 6ix8P;;}#  
audit findings                                     审计中发现的事项 bBn4
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audit implementation stage                        审计实施阶段 ehV`@ss  
audit mark                                        审计标识 3g`uLA X>u  
audit materiality                                 审计重要性 a4Fe MCvV9  
audit method                                     审计方法 :B6hYx  
audit objective                                         审计目标，审计目的 F/IXqj  
audit of financial statements                      会计报表审计，财务报表审计 bO8g#rO  
audit opinion                                     审计意见 >A
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audit period                                      被审计期间，被审计年度 %!mJnc%  
audit plan                                          审计计划 "FwbhD0Gb  
audit planning                                    编制审计计划，制定审计计划，审计计划 {.K>9#^m  
audit planning stage                                  审计计划阶段 GBFYa6\4sT  
audit procedure                                审计程序 #;# V1  
audit programme                               审计程序表，具体审计计划 L Me{5H  
audit report                                       审计报告 d dkh*[  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 b*\K I  
audit report with a qualified opinion                 有保留意见的审计报告 Lo5itW  
audit report with an adverse opinion                否定意见的审计报告 ?4P*,c  
audit report with dual dates                      双重日期审计报告 !X[b 4p  
audit reporting stage                                 审计报告阶段 $h"tg9L^)  
audit responsibility                                   审计责任 QX1QYwcmG  
audit results                                      审计结果 g[!t@K  
audit risk                                          审计风险 imv[xBA(d  
audit sampling                                          审计抽样 */;[ -9  
audit sampling techniques                         审计抽样方法，审计抽样技术 N.vt5WP  
audit strategies                                  审计策略 $e)d!m.  
audit summary                                         审计总结，审计小结 O KVIl  
audit team                                         审计小组 xT6&;,|`  
audit test                                    审计测试 BqC!78Y/e  
audit trail                                          审计轨迹 Y?a*-"  
audit work                                        审计工作 CkKr@.dV  
audit working paper                                 审计工作底稿 L}T:Y) .  
audited financial statement                        审计会计报表，已审计财务报表 1JMEniB+9  
Auditing Guidelines (the～)                      审计规范指南 ;P3sDN
  
auditing standards                             审计准则 O0`sg90,C  
audit-oriented working paper                          (审计)业务类工作底稿 /g BB  
authorisation                                     授权 $1y8gm  
authorisation of transaction                       交易的授权 9~2}h Xm;  
availability                                         可获得性 `xMmo8u4  
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balance                                      余额；差额；平衡 ~za=yZo7(  
balance sheet                                    资产负债表 {EE/3e@  
bank                                                 银行 h,o/(GNnW  
bank account                                    银行账户，银行户头 fl#gWAM  
bank statement                                 银行对账单 $w4%JBZr  
barter transaction                              易货交易，以物换物交易 /Uth#s:  
basis of audit                                    审计依据 T[]2]K[&B  
basis of preparation                                (会计报表的)编制基础 ,K'>s<}
 
book of account                               账目，账簿 #9M6 q  
borrowing                                         借款，贷款，借债 0*^ J;QGE  
branch                                              分支，分支机构，分店 Fa:f Bs{  
brought forward                                (账户余额等的)承上年，承上期，承上页 %{WZ  
budget                                              预算 azF|L"-RP  
building                                      建筑物；大楼 t{Ck"4Cg  
business conditions                                  业务情况，经营情况 ufyqfI D  
business licence                               (企业等的)营业执照 $<cio X  
business relation                                业务关系 ,#:*dl  
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