[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 DUqJ y*F(  
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审计词汇英汉对照 b9`iZ  
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ability to continue as a going concern               持续经营能力 ]\7lbLv  
acceptability                                     可接受性，可接受程度 Sobtz}A*  
acceptable level of detection risk                     检查风险的可接受水平 F#B5sLNb  
acceptance of engagement                       接受委托 `{DG;J03[  
accepting the engagement for the first time              首次接受委托 .xEJaID\N  
access to asset                                         对资产的接触 )9MrdVNv  
according to                                     根据，依据，依照  O)O
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account balance                                账户余额 !Ri r&gF  
account for                                       对……进行会计处理，核算；解释 '5AvT: ^u  
accounting                                        会计，会计学 ZBF1rx?  
accounting advisory serve                        会计咨询服务 k5wi'  
accounting firm                                 会计师事务所 GYd]5`ri  
accounting information                      会计信息，会计资料 ~> PgJ^G  
accounting period                             会计期间 R+d< fe  
accounting policies                                   会计政策 te)n{K",  
accounting professional bodies                 会计职业组织，会计职业团体 #9i6+.Z
 
accounting records                                   会计记录 #K|0laul  
accounting responsibility                           会计责任  +t Iz[+u  
accounting service                             会计服务 3|zgDA  
accounting standards                                会计准则 Qo.Uqz.C  
Accounting Standards for Business Enterprises       企业会计准则 o*-9J 2V=J  
accounting system                             会计系统 vu<#wW*9  
accounting treatment                                会计处理 L@nebT;\'  
accuracy                                    准确性，精确性 7lwTZ*rnY  
additional audit procedures                      追加审计程序 BB63xEx  
addressee                                         收件人，收信人 wYjQV?,  
Administration of State-owned Assets  (the～)     国有资产管理局 qc
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administrative laws and regulations                 行政法规 +qhnP$vIe  
adverse impact                                 不利影响，负面影响 7-X/>v  
adverse opinion                                反对意见 +TF8WZZF.d  
advisory group                                  咨询组，顾问组 b~*i91)\  
agency fee                                        代理费，代理费用 qi&D+~Gv!  
aggregate                                          总计，合计为…… ZjS(ad*.2  
alternation of document and record                 变造文件和记录 srK53vKMHW  
alternative audit procedures                      替代审计程序，备选审计程序 -6`;},Yr  
amend                                              修改，修订 W^k,Pmopy  
amortisation                                      摊销 L7}i q0  
analytical capacity                             分析能力 L<=)@7  
analytical procedures                               分析性程序 .TJ
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annual financial statements                        年度会计报表，年度财务报表 3{e'YD~hP  
appendix                                          附录，附表 84^[/d;!  
applicable                                         适用的 3 z=\.R  
applicable laws and regulations                 适用的法规 j=9ze op %  
application systems                                  应用系统 e #M iaX  
apply consistently                              一贯地执行，一贯地实施 Oc~aW3*A(  
appropriate                                       适当的，合适的； _f|/*. @Q  
征用，挪用 %'0&ElQ  
appropriate authorization                          适当的授权 m2O&2[g  
appropriateness of audit evidence                    审计证据的适当性 P6YQK+  
approval                                    批准，核准 (sCAR=5v\  
assertion                                    (会计报表上的)认定；确认 k;Hnu  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 4mJ
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asset                                                 资产，财产 6G}c1nWU  
asset restructuring                             资产重组 OJpj}R  
assignment of duties                                 职责的划分 !y. $J<  
assistant                                     助理，助理人员 Y\(;!o0a  
associated company                                 联属公司，联营公司 'MN1A;IJ  
association                                        联合，结合；协会，社团 63M=,0-Qt  
assumption                                       假设，假定 #tDW!Xv?  
at a given date                                         在某一特定时日 $;`I,k$0>~  
attestation                                         鉴证，公证 g<a<*)&  
attestation service                             鉴证服务 7$7n71o  
audit adjustment                                审计调整 ?Ht=[l=  
audit areas                                        审计领域 \|t{e8}  
audit conclusion                                审计结论 7W|Zq6pi  
audit effectiveness                             审计效果 smup,RNZRX  
audit efficiency                                  审计效率 f{ ^:3"i  
audit engagement letter                      审计业务约定书
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audit evidence                                          审计证据 0 iRR{a<  
audit fee                                    审计费 kjE*9bUc  
audit files                                          审计档案 3=- })X;  
audit findings                                     审计中发现的事项 LT_iS^&1  
audit implementation stage                        审计实施阶段 55m<XC  
audit mark                                        审计标识 RJ}#)cT  
audit materiality                                 审计重要性 d!V$Y}n  
audit method                                     审计方法 /oL8;:m  
audit objective                                         审计目标，审计目的 =~jAoOC@  
audit of financial statements                      会计报表审计，财务报表审计 `R+,1"5=  
audit opinion                                     审计意见 9/kXc4  
audit period                                      被审计期间，被审计年度 VLdB_r3lQ  
audit plan                                          审计计划 OCK> %o$[  
audit planning                                    编制审计计划，制定审计计划，审计计划 g_q<ze  
audit planning stage                                  审计计划阶段 < kP+eD  
audit procedure                                审计程序 $Q/Ya@o  
audit programme                               审计程序表，具体审计计划 0+`Pg  
audit report                                       审计报告 h}&b+1{X  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 ;LMWNy4  
audit report with a qualified opinion                 有保留意见的审计报告 /S~m)$vu  
audit report with an adverse opinion                否定意见的审计报告 ~pz FZ7n4  
audit report with dual dates                      双重日期审计报告 ~xDw*AC-  
audit reporting stage                                 审计报告阶段 |[1D$Qv  
audit responsibility                                   审计责任 5<+KR.W
 
audit results                                      审计结果 1mH\k5xu  
audit risk                                          审计风险
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audit sampling                                          审计抽样 H l<$a"K7\  
audit sampling techniques                         审计抽样方法，审计抽样技术 c\.P/~  
audit strategies                                  审计策略 M_|> kp  
audit summary                                         审计总结，审计小结 Ns=AjhLc z  
audit team                                         审计小组 ,}
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audit test                                    审计测试 RiR:69xwR*  
audit trail                                          审计轨迹 lddp^ #f  
audit work                                        审计工作 &y\sL"YL!  
audit working paper                                 审计工作底稿 s|
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audited financial statement                        审计会计报表，已审计财务报表 9wh2f7k  
Auditing Guidelines (the～)                      审计规范指南 ^Z}Ob= .G  
auditing standards                             审计准则 ,Z~;U  
audit-oriented working paper                          (审计)业务类工作底稿 _Qd,VE 8u  
authorisation                                     授权 Uyx&E?SlEq  
authorisation of transaction                       交易的授权 ao$.6X8fQ  
availability                                         可获得性 2UadV_s+s  
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balance                                      余额；差额；平衡 AK-}V4C/A  
balance sheet                                    资产负债表 fly,-$K>LO  
bank                                                 银行 <Kt3PyF  
bank account                                    银行账户，银行户头 !;3PG9n3|h  
bank statement                                 银行对账单 ^p=L\S
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barter transaction                              易货交易，以物换物交易 &`!^Zq vG  
basis of audit                                    审计依据 76H!)={  
basis of preparation                                (会计报表的)编制基础 ,Em$!n  
book of account                               账目，账簿 51xk>_Hm}|  
borrowing                                         借款，贷款，借债 A3{0q>CC  
branch                                              分支，分支机构，分店 m*e YC  
brought forward                                (账户余额等的)承上年，承上期，承上页 Q+$Tt7/  
budget                                              预算 <@uOCRbV  
building                                      建筑物；大楼 DQXS$uBT  
business conditions                                  业务情况，经营情况 cQUC.TZ_  
business licence                               (企业等的)营业执照 0q6I;$H  
business relation                                业务关系 cAuY4RV  
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