[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 ouVjZF@kS  
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审计词汇英汉对照 y[p$/$bgC5  
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ability to continue as a going concern               持续经营能力 "f|(@a  
acceptability                                     可接受性，可接受程度 bugFl>  
acceptable level of detection risk                     检查风险的可接受水平 B9e.-Xaf  
acceptance of engagement                       接受委托 :vK(LU0K  
accepting the engagement for the first time              首次接受委托 pSQCT  
access to asset                                         对资产的接触 8b 8\  
according to                                     根据，依据，依照 ')5L_$  
account balance                                账户余额 h zZ-$IX X  
account for                                       对……进行会计处理，核算；解释 +Cf0Y2*@hM  
accounting                                        会计，会计学 ?Z Rkn+;  
accounting advisory serve                        会计咨询服务 TTZ['HP oI  
accounting firm                                 会计师事务所 _7lt(f[ S  
accounting information                      会计信息，会计资料 >AQ)x  
accounting period                             会计期间 hB?,7-  
accounting policies                                   会计政策 b+IOh|  
accounting professional bodies                 会计职业组织，会计职业团体 Y
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accounting records                                   会计记录 4r1<,{gCS  
accounting responsibility                           会计责任 G;C8Kde  
accounting service                             会计服务 ]eYd8s+  
accounting standards                                会计准则 .QXG"R  
Accounting Standards for Business Enterprises       企业会计准则 u3Usq=Ij{  
accounting system                             会计系统 LAv:+o(m/  
accounting treatment                                会计处理 dUoWo3r=  
accuracy                                    准确性，精确性 vZb|!#I  
additional audit procedures                      追加审计程序 cgs3qI  
addressee                                         收件人，收信人 X-kXg)!Bg  
Administration of State-owned Assets  (the～)     国有资产管理局 4D^ M<Xn  
administrative laws and regulations                 行政法规 HKTeqH_:  
adverse impact                                 不利影响，负面影响 $A;7Em  
adverse opinion                                反对意见 P>*Fj4Z~  
advisory group                                  咨询组，顾问组 ]By0Xifew  
agency fee                                        代理费，代理费用 <.,RBo  
aggregate                                          总计，合计为…… y]}b?R~p=  
alternation of document and record                 变造文件和记录 /"""z=q  
alternative audit procedures                      替代审计程序，备选审计程序 Nfv="t9e  
amend                                              修改，修订 5LQk8NPh  
amortisation                                      摊销 `FA)om  
analytical capacity                             分析能力 N[qA2+e$Z  
analytical procedures                               分析性程序 O87"[c`>  
annual financial statements                        年度会计报表，年度财务报表 _urG_~q  
appendix                                          附录，附表 *8$>Whr  
applicable                                         适用的 3ty4D2y  
applicable laws and regulations                 适用的法规 +I|Rk&  
application systems                                  应用系统 EKZA5J7kn  
apply consistently                              一贯地执行，一贯地实施 Dv<wge`  
appropriate                                       适当的，合适的； =X%!YZk p  
征用，挪用 HLjvKE=W  
appropriate authorization                          适当的授权 5>k>L*5J  
appropriateness of audit evidence                    审计证据的适当性 <7=&DpjI7F  
approval                                    批准，核准 9wL!D3e {Q  
assertion                                    (会计报表上的)认定；确认 tg~A}1o`0  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 ,YjxCp3  
asset                                                 资产，财产 sYGR-:K  
asset restructuring                             资产重组 a9[mZVMgUK  
assignment of duties                                 职责的划分 Y!SE;N&  
assistant                                     助理，助理人员 f:]u`ziM  
associated company                                 联属公司，联营公司 -=>sTMWpr  
association                                        联合，结合；协会，社团 wJ6_I$>  
assumption                                       假设，假定 b-PSm=`  
at a given date                                         在某一特定时日 glv ;C/l  
attestation                                         鉴证，公证 k+FMZ,D|  
attestation service                             鉴证服务 N83!C=X'  
audit adjustment                                审计调整 }FrEF\}]_7  
audit areas                                        审计领域 ]?[zx'|  
audit conclusion                                审计结论 8tU>DJ}0  
audit effectiveness                             审计效果 :^n*V6.4  
audit efficiency                                  审计效率 &=G)NeT_  
audit engagement letter                      审计业务约定书 6N"m?g*Z d  
audit evidence                                          审计证据 Di:{er(p  
audit fee                                    审计费 
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audit files                                          审计档案 70_}S*T  
audit findings                                     审计中发现的事项 `M&P[.9Pz  
audit implementation stage                        审计实施阶段 z. 'Fv7  
audit mark                                        审计标识 _=pWG^a  
audit materiality                                 审计重要性 0!pJ5q ,A  
audit method                                     审计方法 `|nH1sHFq  
audit objective                                         审计目标，审计目的 sa*g   
audit of financial statements                      会计报表审计，财务报表审计 $]C=qM28-  
audit opinion                                     审计意见 FC{})|yh }  
audit period                                      被审计期间，被审计年度 69>/@<   
audit plan                                          审计计划 PSPTL3_~  
audit planning                                    编制审计计划，制定审计计划，审计计划 kVd5,Qd  
audit planning stage                                  审计计划阶段 vm8$:W2 }  
audit procedure                                审计程序 E>E*ZZuhj  
audit programme                               审计程序表，具体审计计划 g0PT8]8  
audit report                                       审计报告 \wYc1M@7V  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 vDsF-
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audit report with a qualified opinion                 有保留意见的审计报告 ioxb
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audit report with an adverse opinion                否定意见的审计报告 LT/mb2  
audit report with dual dates                      双重日期审计报告 D93gH1z  
audit reporting stage                                 审计报告阶段 =-w;zx  
audit responsibility                                   审计责任 + ~"5!  
audit results                                      审计结果 uAUp5XP|Z  
audit risk                                          审计风险 Fk{J@Y  
audit sampling                                          审计抽样 $E\^v^LW  
audit sampling techniques                         审计抽样方法，审计抽样技术 t8P PE  
audit strategies                                  审计策略 zEj#arSE4  
audit summary                                         审计总结，审计小结 wjrG7*_Y4v  
audit team                                         审计小组 M diwRi  
audit test                                    审计测试 <YH=3[  
audit trail                                          审计轨迹 R:M,tL-l  
audit work                                        审计工作 /N6}*0Ru  
audit working paper                                 审计工作底稿 QOH<]~3J  
audited financial statement                        审计会计报表，已审计财务报表 @ &pqt6/t  
Auditing Guidelines (the～)                      审计规范指南 rh66_eV  
auditing standards                             审计准则 ##cnFQCB  
audit-oriented working paper                          (审计)业务类工作底稿 V^TbP.  
authorisation                                     授权 Or8kp/d  
authorisation of transaction                       交易的授权 x:fW~!Xc6  
availability                                         可获得性 M/pMs 6  
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balance                                      余额；差额；平衡 Xh F_]  
balance sheet                                    资产负债表 ~W-cGb3c  
bank                                                 银行 H}/05e  
bank account                                    银行账户，银行户头 2z\e
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bank statement                                 银行对账单 !X]8dyW  
barter transaction                              易货交易，以物换物交易 ?2 f_aY ;  
basis of audit                                    审计依据 `XJm=/f  
basis of preparation                                (会计报表的)编制基础 1_hW#I\'  
book of account                               账目，账簿 } gv8au<  
borrowing                                         借款，贷款，借债 #$E)b:xj  
branch                                              分支，分支机构，分店 6@V~0DG  
brought forward                                (账户余额等的)承上年，承上期，承上页 1& ^?U{  
budget                                              预算 ~e-z,:Af  
building                                      建筑物；大楼 K\u_Ji]k  
business conditions                                  业务情况，经营情况 Yf}xwpuLk  
business licence                               (企业等的)营业执照 yCP4r6X0  
business relation                                业务关系 UE.4qY_7  
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