[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 H7?Vybg~  
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审计词汇英汉对照 l\E%+?K+^  
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ability to continue as a going concern               持续经营能力 xN>npP   
acceptability                                     可接受性，可接受程度 Yab%/z2:  
acceptable level of detection risk                     检查风险的可接受水平 6}Vf\j~  
acceptance of engagement                       接受委托 &X`C%h  
accepting the engagement for the first time              首次接受委托 z F_M*8=  
access to asset                                         对资产的接触 5 z~1Dw  
according to                                     根据，依据，依照 <m!h&_eg
 
account balance                                账户余额 A;G;^s  
account for                                       对……进行会计处理，核算；解释 ucuSe!IcX  
accounting                                        会计，会计学 b}OY4~ Y4  
accounting advisory serve                        会计咨询服务 Rh3eLt~|(  
accounting firm                                 会计师事务所 [=x[ w70  
accounting information                      会计信息，会计资料 gMv.V{vD  
accounting period                             会计期间 efSM`!%j  
accounting policies                                   会计政策 _f
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accounting professional bodies                 会计职业组织，会计职业团体 *w$W2I>b7  
accounting records                                   会计记录 (ScxLf=]  
accounting responsibility                           会计责任 PUz*!9HC  
accounting service                             会计服务 1;d
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accounting standards                                会计准则 ,ZKr.`B  
Accounting Standards for Business Enterprises       企业会计准则 4]rnY~  
accounting system                             会计系统 'UkxS b  
accounting treatment                                会计处理 VGLaN%|  
accuracy                                    准确性，精确性 `0rd26Qr o  
additional audit procedures                      追加审计程序 Xk:OL,c  
addressee                                         收件人，收信人 w _u\pa  
Administration of State-owned Assets  (the～)     国有资产管理局 ".f ;+wH  
administrative laws and regulations                 行政法规 9Q -HeXvR  
adverse impact                                 不利影响，负面影响 IWBX'|}K  
adverse opinion                                反对意见 Q.bXM?V)  
advisory group                                  咨询组，顾问组 i}b${no  
agency fee                                        代理费，代理费用 iy6On,UL  
aggregate                                          总计，合计为…… HPpR.  
alternation of document and record                 变造文件和记录 uzXCIv@  
alternative audit procedures                      替代审计程序，备选审计程序 ~)*,S^k(C.  
amend                                              修改，修订 rI{=WPI&WU  
amortisation                                      摊销  ,t}vz 7  
analytical capacity                             分析能力 M])ZK  
analytical procedures                               分析性程序 d; [C6d  
annual financial statements                        年度会计报表，年度财务报表 ~"dA~[r L  
appendix                                          附录，附表 y@]_+2Vo  
applicable                                         适用的 du+y5dw  
applicable laws and regulations                 适用的法规 M\C"5%2Mu  
application systems                                  应用系统 "vA}FV%tRq  
apply consistently                              一贯地执行，一贯地实施 $v,dz_O*\  
appropriate                                       适当的，合适的； k[0-CB  
征用，挪用 w|3z;-#Q;  
appropriate authorization                          适当的授权 ]5BX:%  
appropriateness of audit evidence                    审计证据的适当性 d^/3('H6  
approval                                    批准，核准 PxF<\pu&  
assertion                                    (会计报表上的)认定；确认 2Fy>.*,?  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 KjV:|  
asset                                                 资产，财产 [vge56h  
asset restructuring                             资产重组 U s gK  
assignment of duties                                 职责的划分 <Q$@r?Mu]  
assistant                                     助理，助理人员 M=.:,wRm  
associated company                                 联属公司，联营公司 <wZQc  
association                                        联合，结合；协会，社团 QS0:@.}$E)  
assumption                                       假设，假定 V=)_yIS  
at a given date                                         在某一特定时日 Qg^cf<X{i  
attestation                                         鉴证，公证 2<li7c59  
attestation service                             鉴证服务 %?LOs H  
audit adjustment                                审计调整 jNu9
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audit areas                                        审计领域 n-5W*zk1  
audit conclusion                                审计结论 c/Qt Ot
 
audit effectiveness                             审计效果  rL/H2[d  
audit efficiency                                  审计效率 qd+h$
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audit engagement letter                      审计业务约定书 FE" y\ 2}  
audit evidence                                          审计证据 pqUCqo!m\  
audit fee                                    审计费  R=.4  
audit files                                          审计档案 5>VY LI  
audit findings                                     审计中发现的事项 &lR 6sb\  
audit implementation stage                        审计实施阶段 ;V^ 112|C  
audit mark                                        审计标识 vQ<90ZxqB  
audit materiality                                 审计重要性 DQMHOd7g  
audit method                                     审计方法 Z:ni$7<.  
audit objective                                         审计目标，审计目的 # G|qD  
audit of financial statements                      会计报表审计，财务报表审计 ?P
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audit opinion                                     审计意见 CxGx8*
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audit period                                      被审计期间，被审计年度
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audit plan                                          审计计划 :!/gk8F|dI  
audit planning                                    编制审计计划，制定审计计划，审计计划 r
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audit planning stage                                  审计计划阶段 U ?'vXa  
audit procedure                                审计程序 C(S'#cm  
audit programme                               审计程序表，具体审计计划 ~n[d4qV&  
audit report                                       审计报告
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audit report with a disclaimer of opinion           拒绝表示意见审计报告 .R)PJc5^  
audit report with a qualified opinion                 有保留意见的审计报告 XIvn_ &d;G  
audit report with an adverse opinion                否定意见的审计报告 } $uxJB  
audit report with dual dates                      双重日期审计报告 /V=24\1Ky  
audit reporting stage                                 审计报告阶段 <Gav5Rc  
audit responsibility                                   审计责任 Sa\!*e_sN  
audit results                                      审计结果  XEC(P  
audit risk                                          审计风险 ;`l'2 z@N  
audit sampling                                          审计抽样 N+zKr/  
audit sampling techniques                         审计抽样方法，审计抽样技术 ,\X@~j  
audit strategies                                  审计策略 t^`O{m<  
audit summary                                         审计总结，审计小结 iQ4);du  
audit team                                         审计小组 _tSAI  
audit test                                    审计测试 PN0VQ/..  
audit trail                                          审计轨迹 _nD$b={g  
audit work                                        审计工作 hOFOO_byzO  
audit working paper                                 审计工作底稿 T_X6Ulp  
audited financial statement                        审计会计报表，已审计财务报表 U
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Auditing Guidelines (the～)                      审计规范指南 V~S0hqW[  
auditing standards                             审计准则 M(RZ/x  
audit-oriented working paper                          (审计)业务类工作底稿 4VHqBQ4  
authorisation                                     授权 !1n8vzs"c  
authorisation of transaction                       交易的授权 HODz*pI  
availability                                         可获得性 |?Frj  
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balance                                      余额；差额；平衡 z?[r  
balance sheet                                    资产负债表 Dw=gs{8D  
bank                                                 银行 ZeUvyIG  
bank account                                    银行账户，银行户头 ET_W-  
bank statement                                 银行对账单 WJNl5^  
barter transaction                              易货交易，以物换物交易 +zrAG24q  
basis of audit                                    审计依据 W3Dc r@Dy  
basis of preparation                                (会计报表的)编制基础 4 SHU  
book of account                               账目，账簿 b3S.-W{p.  
borrowing                                         借款，贷款，借债 U7doU'V/  
branch                                              分支，分支机构，分店 b8$gx:aJ>$  
brought forward                                (账户余额等的)承上年，承上期，承上页 ^ "i l}8`  
budget                                              预算 lrWV#`6!+  
building                                      建筑物；大楼 8~9030>Q  
business conditions                                  业务情况，经营情况 S;~g3DCd  
business licence                               (企业等的)营业执照 :@1eph0  
business relation                                业务关系 %)[+%57{  
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