[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 a<&GsDw  
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审计词汇英汉对照 u-HBmL  
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ability to continue as a going concern               持续经营能力 '<&rMn  
acceptability                                     可接受性，可接受程度 cGS7s 8U  
acceptable level of detection risk                     检查风险的可接受水平 2g%p9-MO]I  
acceptance of engagement                       接受委托 w>6cc#>q  
accepting the engagement for the first time              首次接受委托 xoN?[  
access to asset                                         对资产的接触 /U@Y2$TOF  
according to                                     根据，依据，依照 01vKx)f  
account balance                                账户余额 `_>44!M  
account for                                       对……进行会计处理，核算；解释 iU?xw@WR  
accounting                                        会计，会计学 zC_@wMWB  
accounting advisory serve                        会计咨询服务 | gP%8nh'C  
accounting firm                                 会计师事务所 wU/BRz8I  
accounting information                      会计信息，会计资料 0-Vx!(  
accounting period                             会计期间 RV_+-m{]  
accounting policies                                   会计政策 D'oy% 1Q}  
accounting professional bodies                 会计职业组织，会计职业团体 T7j,%ay9  
accounting records                                   会计记录 YY 8vhnw  
accounting responsibility                           会计责任 d` 4F  
accounting service                             会计服务 !s(s^  
accounting standards                                会计准则 Y%@a~|  
Accounting Standards for Business Enterprises       企业会计准则 9AHxa  
accounting system                             会计系统 GJn ~x  
accounting treatment                                会计处理 p]J0A ^VV  
accuracy                                    准确性，精确性 @;h$!w<  
additional audit procedures                      追加审计程序 '*n2<y  
addressee                                         收件人，收信人 \Qei}5P,  
Administration of State-owned Assets  (the～)     国有资产管理局 _Wgpk0  
administrative laws and regulations                 行政法规 Ys@G0}\3G  
adverse impact                                 不利影响，负面影响 x4;ndck%U  
adverse opinion                                反对意见 ]rc=oP;  
advisory group                                  咨询组，顾问组 Rge\8H/z  
agency fee                                        代理费，代理费用 Qk`LBv
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aggregate                                          总计，合计为…… Gw?$.@L'I6  
alternation of document and record                 变造文件和记录 */A ~lR|  
alternative audit procedures                      替代审计程序，备选审计程序 ZMmf!cKY:'  
amend                                              修改，修订 ==Bxv:6  
amortisation                                      摊销 peGh-  
analytical capacity                             分析能力 7r wNjY#  
analytical procedures                               分析性程序 `E-cf7%  
annual financial statements                        年度会计报表，年度财务报表 X"O^4MnvI  
appendix                                          附录，附表 : 5<u!-}  
applicable                                         适用的 D4\ * ,w  
applicable laws and regulations                 适用的法规 _A,mY6*  
application systems                                  应用系统 >IE`, fe  
apply consistently                              一贯地执行，一贯地实施 +/DT#}JE  
appropriate                                       适当的，合适的； QW_W5|_  
征用，挪用 |!"qz$8fB  
appropriate authorization                          适当的授权 F]
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appropriateness of audit evidence                    审计证据的适当性 +~eybm;  
approval                                    批准，核准 29r(Y  
assertion                                    (会计报表上的)认定；确认 `nEe-w^9)I  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 ?$0t @E  
asset                                                 资产，财产 }WEF*4B!  
asset restructuring                             资产重组 tz dh3\6F  
assignment of duties                                 职责的划分 `rZS\A  
assistant                                     助理，助理人员 d^ZrI\AJ  
associated company                                 联属公司，联营公司 Kld#C51X f  
association                                        联合，结合；协会，社团 f/{*v4!  
assumption                                       假设，假定 6;#Rd|  
at a given date                                         在某一特定时日 B dKD%CJ[  
attestation                                         鉴证，公证 GNab\M.  
attestation service                             鉴证服务 A7=k9|  
audit adjustment                                审计调整 ]]8^j='P
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audit areas                                        审计领域 2~RG\JWTA  
audit conclusion                                审计结论 I#9q^,,F  
audit effectiveness                             审计效果 c`xgz# ]v  
audit efficiency                                  审计效率 &20}64eW%  
audit engagement letter                      审计业务约定书 ,'>O#kD  
audit evidence                                          审计证据 p@jwHlX  
audit fee                                    审计费 Or,W2  
audit files                                          审计档案 [WW ~SOJe  
audit findings                                     审计中发现的事项 %rq/& #jC  
audit implementation stage                        审计实施阶段 q@Oe}  
audit mark                                        审计标识 jC_m0Iwc  
audit materiality                                 审计重要性 b?nORWjC  
audit method                                     审计方法 vbSycZ2M7  
audit objective                                         审计目标，审计目的 n5;>e&  
audit of financial statements                      会计报表审计，财务报表审计 0. mS^g,M-  
audit opinion                                     审计意见 G'f
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audit period                                      被审计期间，被审计年度 ;cp,d~mrf  
audit plan                                          审计计划 <_~e/+_.  
audit planning                                    编制审计计划，制定审计计划，审计计划 j-9Zzgr  
audit planning stage                                  审计计划阶段 ~9DD=5\  
audit procedure                                审计程序 l-<EG9m@  
audit programme                               审计程序表，具体审计计划 t(:w):zE  
audit report                                       审计报告 ^s_7-p])(  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 S0mz
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audit report with a qualified opinion                 有保留意见的审计报告 C9L_`[9DO  
audit report with an adverse opinion                否定意见的审计报告 _FtsO<p)"  
audit report with dual dates                      双重日期审计报告 z`(">J  
audit reporting stage                                 审计报告阶段 WWG+0jQ9  
audit responsibility                                   审计责任 eq,`T;  
audit results                                      审计结果 M}x]\#MMY  
audit risk                                          审计风险 qUKS o9  
audit sampling                                          审计抽样 8=,-r`oNy  
audit sampling techniques                         审计抽样方法，审计抽样技术 !"<~n-$B  
audit strategies                                  审计策略 osZ]R  
audit summary                                         审计总结，审计小结 Q%n$IQr4gM  
audit team                                         审计小组 'e:(61_  
audit test                                    审计测试 ?3a:ntX h  
audit trail                                          审计轨迹 V?&P).5)  
audit work                                        审计工作 |ZtNCB5{^j  
audit working paper                                 审计工作底稿 (
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audited financial statement                        审计会计报表，已审计财务报表 "r[Ob]/  
Auditing Guidelines (the～)                      审计规范指南 Ri;_ 8v[H|  
auditing standards                             审计准则 *=zv:!  
audit-oriented working paper                          (审计)业务类工作底稿 ch]{=61  
authorisation                                     授权 E_T!|Q.  
authorisation of transaction                       交易的授权 IA680^  
availability                                         可获得性 z#^;'n nw  
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balance                                      余额；差额；平衡 ubUVxYD?  
balance sheet                                    资产负债表 ?tx."MZ  
bank                                                 银行 1:22y:^j  
bank account                                    银行账户，银行户头 6os{q`/Q])  
bank statement                                 银行对账单 QJ2D C  
barter transaction                              易货交易，以物换物交易 |&U{ z?  
basis of audit                                    审计依据 FA!!S`{\  
basis of preparation                                (会计报表的)编制基础 l;i/$Yu7  
book of account                               账目，账簿 cG,zO-H  
borrowing                                         借款，贷款，借债 ZY=
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branch                                              分支，分支机构，分店 FwUgMR*xq  
brought forward                                (账户余额等的)承上年，承上期，承上页 OxqkpK&  
budget                                              预算 y~^-I5!_ u  
building                                      建筑物；大楼 <h%I-e6  
business conditions                                  业务情况，经营情况 {BzE  
business licence                               (企业等的)营业执照 xQkvK=~$  
business relation                                业务关系 M< /
 
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