[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 ?vvjwys@  
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审计词汇英汉对照 )\t#e`3  
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ability to continue as a going concern               持续经营能力 No j6Ina  
acceptability                                     可接受性，可接受程度 R9{6$djq\:  
acceptable level of detection risk                     检查风险的可接受水平 cD7q;|+  
acceptance of engagement                       接受委托 |rsu+0Mtz  
accepting the engagement for the first time              首次接受委托 ;5oY)1  
access to asset                                         对资产的接触 Pf]L`haGN  
according to                                     根据，依据，依照 BoFJ8Ukq|  
account balance                                账户余额 0^zu T  
account for                                       对……进行会计处理，核算；解释 \\BblzGMR  
accounting                                        会计，会计学 24 ]O0K  
accounting advisory serve                        会计咨询服务 Z#d_<e?  
accounting firm                                 会计师事务所 'j>Q7M7q{  
accounting information                      会计信息，会计资料 GT`:3L  
accounting period                             会计期间 4uD!-1LT@  
accounting policies                                   会计政策 *|MPYxJ<  
accounting professional bodies                 会计职业组织，会计职业团体 %WdAI,  
accounting records                                   会计记录 )4"G1R`3  
accounting responsibility                           会计责任 mR?OSeeB  
accounting service                             会计服务 pM.>u/=X  
accounting standards                                会计准则 ,f4Hl%T;  
Accounting Standards for Business Enterprises       企业会计准则 ?2QssfB  
accounting system                             会计系统 =f?|f  
accounting treatment                                会计处理 Zn&X Uvdl  
accuracy                                    准确性，精确性 Bz]j&`  
additional audit procedures                      追加审计程序 `nn;E%n  
addressee                                         收件人，收信人 !y `wAm>n  
Administration of State-owned Assets  (the～)     国有资产管理局 d8e6}
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administrative laws and regulations                 行政法规 enE8T3   
adverse impact                                 不利影响，负面影响 m8#+w0p)  
adverse opinion                                反对意见 kznmA`#jn  
advisory group                                  咨询组，顾问组 x_AG=5OJX,  
agency fee                                        代理费，代理费用 7hY~  
aggregate                                          总计，合计为…… t d-EB&i\  
alternation of document and record                 变造文件和记录 }D{y u+)  
alternative audit procedures                      替代审计程序，备选审计程序 8.F]&D0p8  
amend                                              修改，修订 Cz8
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amortisation                                      摊销 :p5V5iG  
analytical capacity                             分析能力 tBp dKJn##  
analytical procedures                               分析性程序 J_<ENs-  
annual financial statements                        年度会计报表，年度财务报表 FNtcI7  
appendix                                          附录，附表 !Zlvz%X  
applicable                                         适用的 gVEW*8  
applicable laws and regulations                 适用的法规 ?3k;Yg/  
application systems                                  应用系统  UcKpid  
apply consistently                              一贯地执行，一贯地实施 !ku5
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appropriate                                       适当的，合适的； Z<;am  
征用，挪用 l0l2fwz(  
appropriate authorization                          适当的授权 =T|Z[/fto  
appropriateness of audit evidence                    审计证据的适当性 5$`ihO?  
approval                                    批准，核准 *C}vy`X  
assertion                                    (会计报表上的)认定；确认 oX8e}  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 ~f;d3dJ]/  
asset                                                 资产，财产 2a3i]e5Kt  
asset restructuring                             资产重组 ULkjY1&  
assignment of duties                                 职责的划分 7`thM/fN  
assistant                                     助理，助理人员 E0o=  
associated company                                 联属公司，联营公司 E}00y%@*J  
association                                        联合，结合；协会，社团 _r^Cu.[7  
assumption                                       假设，假定 S{XV{o  
at a given date                                         在某一特定时日 .r[kNh@ b%  
attestation                                         鉴证，公证 )u7y.o  
attestation service                             鉴证服务 z|x0s0q?  
audit adjustment                                审计调整 #"jEc*&=  
audit areas                                        审计领域 g/'CX}g`  
audit conclusion                                审计结论 y_;LTCj?  
audit effectiveness                             审计效果 tH`!?  
audit efficiency                                  审计效率 I&,gCZ#  
audit engagement letter                      审计业务约定书 nB[Aw7^|A  
audit evidence                                          审计证据 h%|Jkx!v-t  
audit fee                                    审计费 F]:@?}8R  
audit files                                          审计档案 2WE_NEpJI  
audit findings                                     审计中发现的事项 _e E(P1  
audit implementation stage                        审计实施阶段 pdUrVmW"'  
audit mark                                        审计标识 1O"7%Pvw  
audit materiality                                 审计重要性 MdV-;uf  
audit method                                     审计方法 D~P I_*h.  
audit objective                                         审计目标，审计目的 c!{v/zOz  
audit of financial statements                      会计报表审计，财务报表审计 NifzZEX  
audit opinion                                     审计意见 H N9!~G  
audit period                                      被审计期间，被审计年度 @zSI@Oq_  
audit plan                                          审计计划 #T &z`  
audit planning                                    编制审计计划，制定审计计划，审计计划 'Y Bz?l
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audit planning stage                                  审计计划阶段 38ChS.(  
audit procedure                                审计程序 qq9fZZb  
audit programme                               审计程序表，具体审计计划 K; ,2ag  
audit report                                       审计报告 6`Zx\bPDm  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 =BzyI  
audit report with a qualified opinion                 有保留意见的审计报告 -!zyit5B  
audit report with an adverse opinion                否定意见的审计报告 }d?"i@[  
audit report with dual dates                      双重日期审计报告 J$JXY@mBSC  
audit reporting stage                                 审计报告阶段 E2+x?Sc+  
audit responsibility                                   审计责任 ~<!b}Hv  
audit results                                      审计结果 ^vw? 4O  
audit risk                                          审计风险 TY6 D.ikA  
audit sampling                                          审计抽样 c'ExZ)RJ  
audit sampling techniques                         审计抽样方法，审计抽样技术 lv\C(^mGq  
audit strategies                                  审计策略 vs]#?3+  
audit summary                                         审计总结，审计小结 d}#G~O+y3v  
audit team                                         审计小组 X
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audit test                                    审计测试 MY1s  
audit trail                                          审计轨迹 >*rH Nf  
audit work                                        审计工作 >U?HXu/TJr  
audit working paper                                 审计工作底稿 DlIy'@ .  
audited financial statement                        审计会计报表，已审计财务报表 .hd<,\nW  
Auditing Guidelines (the～)                      审计规范指南 O% ?noW  
auditing standards                             审计准则 5:ca6H  
audit-oriented working paper                          (审计)业务类工作底稿 7UM!<@9\  
authorisation                                     授权 [+dOgyK  
authorisation of transaction                       交易的授权 `3GC}u>}  
availability                                         可获得性 7v\K,P8  
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balance                                      余额；差额；平衡 8JvF4'zx  
balance sheet                                    资产负债表 Twi:BI`.  
bank                                                 银行 <4V] >[{W  
bank account                                    银行账户，银行户头 zfAHE{c  
bank statement                                 银行对账单 vd+yU9  
barter transaction                              易货交易，以物换物交易 aM/sD=}  
basis of audit                                    审计依据 5[NF  
basis of preparation                                (会计报表的)编制基础 $$QbcnOf$  
book of account                               账目，账簿 u xif-5  
borrowing                                         借款，贷款，借债 &a D]_+b  
branch                                              分支，分支机构，分店 U6SgV 8  
brought forward                                (账户余额等的)承上年，承上期，承上页 gQHE2$i>  
budget                                              预算 QQ*yQ
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building                                      建筑物；大楼 Q?]307g7  
business conditions                                  业务情况，经营情况 ma9VI5
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business licence                               (企业等的)营业执照 (KQAKEhD!  
business relation                                业务关系 TXx%\V_6  
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