[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 t&GjW6]W  
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审计词汇英汉对照 KINKq`Sx  
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ability to continue as a going concern               持续经营能力 O@n1E'S/  
acceptability                                     可接受性，可接受程度 y)5U*\b  
acceptable level of detection risk                     检查风险的可接受水平 |fQl0hL  
acceptance of engagement                       接受委托 S6J7^'h  
accepting the engagement for the first time              首次接受委托 qQL]3qP  
access to asset                                         对资产的接触 9/La_:K  
according to                                     根据，依据，依照 ]+ \]2`?  
account balance                                账户余额 |~6X: M61  
account for                                       对……进行会计处理，核算；解释 )v4?+$g  
accounting                                        会计，会计学  {;iG}jK  
accounting advisory serve                        会计咨询服务 3A~53W$M  
accounting firm                                 会计师事务所 xj1FCT2  
accounting information                      会计信息，会计资料 L}>XH*  
accounting period                             会计期间 Rs Y7F;  
accounting policies                                   会计政策 |'C{nTX  
accounting professional bodies                 会计职业组织，会计职业团体 ka3(sctZ5  
accounting records                                   会计记录 `L-GI{EJ  
accounting responsibility                           会计责任 b IS3  
accounting service                             会计服务 s@WF[S7D  
accounting standards                                会计准则 # U46Au  
Accounting Standards for Business Enterprises       企业会计准则 o0f{ePZ=  
accounting system                             会计系统 k8]uy2R6}  
accounting treatment                                会计处理 "zT#*>U  
accuracy                                    准确性，精确性 yNwYP%"y  
additional audit procedures                      追加审计程序 3C=|  
addressee                                         收件人，收信人 e``X6=rcG  
Administration of State-owned Assets  (the～)     国有资产管理局 f*+eu@  
administrative laws and regulations                 行政法规 h{&X`$  
adverse impact                                 不利影响，负面影响 d[b(+sHp a  
adverse opinion                                反对意见 ]yTMWIx#  
advisory group                                  咨询组，顾问组 ql|ksios  
agency fee                                        代理费，代理费用 
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aggregate                                          总计，合计为…… UR/lM,N;  
alternation of document and record                 变造文件和记录 Z+mesj?.  
alternative audit procedures                      替代审计程序，备选审计程序 yK1Z&7>J>  
amend                                              修改，修订 3#d5.Ut  
amortisation                                      摊销 z}Qt6
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analytical capacity                             分析能力 GzJ("RE0)v  
analytical procedures                               分析性程序 ~S\Ee 2e>  
annual financial statements                        年度会计报表，年度财务报表 `%8byy@$  
appendix                                          附录，附表 ^,Paih 2  
applicable                                         适用的 :/Zy=F9:  
applicable laws and regulations                 适用的法规 E(5'vr0  
application systems                                  应用系统 rA/jNX@S  
apply consistently                              一贯地执行，一贯地实施 i.0} d5Y  
appropriate                                       适当的，合适的； F2;k6
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appropriate authorization                          适当的授权 rPK)=[MZ  
appropriateness of audit evidence                    审计证据的适当性 ^Fy{Q*p`(  
approval                                    批准，核准 ^

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assertion                                    (会计报表上的)认定；确认 XJ3 5Z+M  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 D6 2xC5  
asset                                                 资产，财产 g;bfi{8s _  
asset restructuring                             资产重组 [
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assignment of duties                                 职责的划分 ?m)3n0Uh  
assistant                                     助理，助理人员 i +I%]  
associated company                                 联属公司，联营公司 DPrFBy  
association                                        联合，结合；协会，社团 @KM !g,f  
assumption                                       假设，假定 G0Q8"]  
at a given date                                         在某一特定时日 B2QC#R  
attestation                                         鉴证，公证 tgu}^TfKkg  
attestation service                             鉴证服务 &^R0kCF`  
audit adjustment                                审计调整 J/M_cO*U  
audit areas                                        审计领域 pRt=5WZ  
audit conclusion                                审计结论 .t/XW++  
audit effectiveness                             审计效果 67Z.aaXD1  
audit efficiency                                  审计效率 cx]&ae*  
audit engagement letter                      审计业务约定书 HG(J+ocn   
audit evidence                                          审计证据 e 1W9Z $m  
audit fee                                    审计费 Q:.q*I!D<4  
audit files                                          审计档案 #6])\  
audit findings                                     审计中发现的事项 3y}0J  @  
audit implementation stage                        审计实施阶段 K._tCB:  
audit mark                                        审计标识 PD@]2lY(  
audit materiality                                 审计重要性 =.
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audit method                                     审计方法 Kh)SgJ3B
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audit objective                                         审计目标，审计目的 MuzlUW]  
audit of financial statements                      会计报表审计，财务报表审计 MGH(= w1  
audit opinion                                     审计意见 xWY%-CWY.  
audit period                                      被审计期间，被审计年度 6 ufF34tA  
audit plan                                          审计计划 D^(Nijl9U  
audit planning                                    编制审计计划，制定审计计划，审计计划 ?v]EXV3  
audit planning stage                                  审计计划阶段 s~ZLnEb  
audit procedure                                审计程序 faqOG Ab  
audit programme                               审计程序表，具体审计计划 |1sl>X,  
audit report                                       审计报告 JXG%Cx!2}  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 %P!
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audit report with a qualified opinion                 有保留意见的审计报告 ;\P\0pI50  
audit report with an adverse opinion                否定意见的审计报告 qpo3b7(N  
audit report with dual dates                      双重日期审计报告 &|;XLRHP}  
audit reporting stage                                 审计报告阶段 ZzU3j ^  
audit responsibility                                   审计责任 WoP5[.G  
audit results                                      审计结果 7Eo
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audit risk                                          审计风险 <ID/\Qx`q  
audit sampling                                          审计抽样 <cQ)*~hN  
audit sampling techniques                         审计抽样方法，审计抽样技术 s?= v@|vz)  
audit strategies                                  审计策略 jB+K)NXHL  
audit summary                                         审计总结，审计小结 sdk%~RN0T  
audit team                                         审计小组 U)Cv_qe  
audit test                                    审计测试 0PiD<*EA  
audit trail                                          审计轨迹 L: hEt  
audit work                                        审计工作 
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audit working paper                                 审计工作底稿 *]<M%q!<6  
audited financial statement                        审计会计报表，已审计财务报表 Z=VAjJ;i[  
Auditing Guidelines (the～)                      审计规范指南 inO)Y]|f  
auditing standards                             审计准则 UY@^KT]  
audit-oriented working paper                          (审计)业务类工作底稿 HAq  
authorisation                                     授权 K-%x]Fp=  
authorisation of transaction                       交易的授权 ~>h_#sIBC  
availability                                         可获得性 rkdf htpI  
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balance                                      余额；差额；平衡 PuKT0*_ 7  
balance sheet                                    资产负债表 2g>4fZ  
bank                                                 银行 Y?cdm}:Ou  
bank account                                    银行账户，银行户头 8y9oj9 ;E]  
bank statement                                 银行对账单 lX^yd5M&f  
barter transaction                              易货交易，以物换物交易 nVkPYeeT  
basis of audit                                    审计依据 p.(8ekh  
basis of preparation                                (会计报表的)编制基础 y|sU-O2}Dl  
book of account                               账目，账簿 ~RlsgtX"  
borrowing                                         借款，贷款，借债 AfU~k!4`  
branch                                              分支，分支机构，分店 `a$-"tW~j  
brought forward                                (账户余额等的)承上年，承上期，承上页 A 9I5  
budget                                              预算 r_8[}|7;  
building                                      建筑物；大楼 >= G-^z:  
business conditions                                  业务情况，经营情况 V1[Cc?o  
business licence                               (企业等的)营业执照 (o+(YV^  
business relation                                业务关系 L>4!@L5)  
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