[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 "G`)x+<~Z8  
　　
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审计词汇英汉对照 Bljh'Qp>C  
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ability to continue as a going concern               持续经营能力 hfEGkaV._3  
acceptability                                     可接受性，可接受程度 1 #EmZ{*  
acceptable level of detection risk                     检查风险的可接受水平 , / 4}CM  
acceptance of engagement                       接受委托 g1&GX(4[  
accepting the engagement for the first time              首次接受委托 \;P Bx &  
access to asset                                         对资产的接触 Ma{|+\Q.Z  
according to                                     根据，依据，依照 pd

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account balance                                账户余额 f3yZx!K_Br  
account for                                       对……进行会计处理，核算；解释 3FNj~=N  
accounting                                        会计，会计学 Yt|{l  
accounting advisory serve                        会计咨询服务 j4G,Z4  
accounting firm                                 会计师事务所 >aa-i
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accounting information                      会计信息，会计资料 "h:xdaIE/p  
accounting period                             会计期间 r-'j#|^tz  
accounting policies                                   会计政策 c&'T By  
accounting professional bodies                 会计职业组织，会计职业团体 %kVpW& ~  
accounting records                                   会计记录 g00XZ0@  
accounting responsibility                           会计责任 V2.MZ9  
accounting service                             会计服务 @8/-^Rh*  
accounting standards                                会计准则 eRv3ZHH  
Accounting Standards for Business Enterprises       企业会计准则 O"Xjv`j:  
accounting system                             会计系统 B&.XGo)  
accounting treatment                                会计处理 cT.1oaAM0  
accuracy                                    准确性，精确性 N'[^n,\(:  
additional audit procedures                      追加审计程序 a nIdCOh  
addressee                                         收件人，收信人 yYF80mnJz  
Administration of State-owned Assets  (the～)     国有资产管理局 YpNTq_S1,  
administrative laws and regulations                 行政法规 noL<pkks~R  
adverse impact                                 不利影响，负面影响 \&W~nYXq"  
adverse opinion                                反对意见 #]:nQ(  
advisory group                                  咨询组，顾问组 L0uN|?}  
agency fee                                        代理费，代理费用 q$H'u[KQ06  
aggregate                                          总计，合计为…… m\jp$  
alternation of document and record                 变造文件和记录 w/Q'T&>b/  
alternative audit procedures                      替代审计程序，备选审计程序 5?2PUE,a  
amend                                              修改，修订 O<o_MZN  
amortisation                                      摊销 wcV~z:&^5  
analytical capacity                             分析能力 8[zP2L!-  
analytical procedures                               分析性程序 nk6xavQji  
annual financial statements                        年度会计报表，年度财务报表 [qid4S~r,&  
appendix                                          附录，附表 A\z[/3& RK  
applicable                                         适用的 uW MAXGL  
applicable laws and regulations                 适用的法规 >gVR5 o  
application systems                                  应用系统 \mv7"TM  
apply consistently                              一贯地执行，一贯地实施 >B~p[wh0  
appropriate                                       适当的，合适的； 'VO^H68  
征用，挪用 +gT?{;3[i  
appropriate authorization                          适当的授权 [g<6i.<I  
appropriateness of audit evidence                    审计证据的适当性 30F&FTW  
approval                                    批准，核准 lfWxdi  
assertion                                    (会计报表上的)认定；确认 JY%c<  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 <EpP;  
asset                                                 资产，财产 _=,[5"  
asset restructuring                             资产重组 !@bN  
assignment of duties                                 职责的划分 \_BaV
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assistant                                     助理，助理人员 (ob eEH5J  
associated company                                 联属公司，联营公司 4$vya+mAk5  
association                                        联合，结合；协会，社团 4d6F4G4U  
assumption                                       假设，假定 Yo:>m*31  
at a given date                                         在某一特定时日 sFB; /*C  
attestation                                         鉴证，公证 +B*ygv:  
attestation service                             鉴证服务 j7O7P+DmS  
audit adjustment                                审计调整 WO_cT26Y  
audit areas                                        审计领域 dr:)+R  
audit conclusion                                审计结论 WFLT[
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audit effectiveness                             审计效果 13  
audit efficiency                                  审计效率 ,D~C40f  
audit engagement letter                      审计业务约定书 })ss.  
audit evidence                                          审计证据 AA yzT*^  
audit fee                                    审计费 [\. ho9  
audit files                                          审计档案 %'EOFv]  
audit findings                                     审计中发现的事项 gxL5%:@  
audit implementation stage                        审计实施阶段 !XgkK k  
audit mark                                        审计标识 I_Oa<J\+  
audit materiality                                 审计重要性 ggX'`bK  
audit method                                     审计方法 :9K5zD  
audit objective                                         审计目标，审计目的 ,R*ru*  
audit of financial statements                      会计报表审计，财务报表审计 6P+8{?V&  
audit opinion                                     审计意见 VU)y
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audit period                                      被审计期间，被审计年度 QbpRSdxy`$  
audit plan                                          审计计划 ,?i#NN5p  
audit planning                                    编制审计计划，制定审计计划，审计计划 {w{|y[[d~  
audit planning stage                                  审计计划阶段 o-7>^wV%BD  
audit procedure                                审计程序 P1H`NOC  
audit programme                               审计程序表，具体审计计划 q6/ o.j  
audit report                                       审计报告 k,b(MAiQ0  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 G4AX8@;U  
audit report with a qualified opinion                 有保留意见的审计报告 #!9aTp).AL  
audit report with an adverse opinion                否定意见的审计报告 ILTd*f
 
audit report with dual dates                      双重日期审计报告 d) G7U$z~  
audit reporting stage                                 审计报告阶段 mKWA-h+f  
audit responsibility                                   审计责任 4z[Z3|_V  
audit results                                      审计结果 g24)GjDi  
audit risk                                          审计风险 8pt;''  
audit sampling                                          审计抽样 v@"xEf1n[  
audit sampling techniques                         审计抽样方法，审计抽样技术 lXL\e(ow  
audit strategies                                  审计策略 $5cLhi"`  
audit summary                                         审计总结，审计小结 Q_LPLmM  
audit team                                         审计小组 WihOGdUS6  
audit test                                    审计测试 l0[jepmpiT  
audit trail                                          审计轨迹 WynH cxC  
audit work                                        审计工作 4d9iAN  
audit working paper                                 审计工作底稿 0XL x@FYn  
audited financial statement                        审计会计报表，已审计财务报表 [*8wv ^  
Auditing Guidelines (the～)                      审计规范指南 wdoA>a?q  
auditing standards                             审计准则 I+8m1*  
audit-oriented working paper                          (审计)业务类工作底稿 ,GZ(>|  
authorisation                                     授权 A3yVT8  
authorisation of transaction                       交易的授权 N;RZIg(x  
availability                                         可获得性 NfS0yQPx  
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balance                                      余额；差额；平衡 u|9^tHT>  
balance sheet                                    资产负债表 A CJmy2  
bank                                                 银行 Xp
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bank account                                    银行账户，银行户头 j08|zUe  
bank statement                                 银行对账单 )v8;\1`s:  
barter transaction                              易货交易，以物换物交易 `Z]a6@w~  
basis of audit                                    审计依据 O)&xT2'J  
basis of preparation                                (会计报表的)编制基础 e+4p__TmZ  
book of account                               账目，账簿 BeaX 0#\  
borrowing                                         借款，贷款，借债 +;U}SR<  
branch                                              分支，分支机构，分店 g|e^}voRM  
brought forward                                (账户余额等的)承上年，承上期，承上页 @QVAsNW:O  
budget                                              预算 hG&RGN_<6+  
building                                      建筑物；大楼 ,LWM}L  
business conditions                                  业务情况，经营情况 ANp4yy+  
business licence                               (企业等的)营业执照 1H-R-NNJ:  
business relation                                业务关系 26.iFt/:  
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