[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 lH`c&LL-=!  
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审计词汇英汉对照 D4(73  
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ability to continue as a going concern               持续经营能力 .pe.K3G&  
acceptability                                     可接受性，可接受程度 m(:R(K(je  
acceptable level of detection risk                     检查风险的可接受水平 ]AM*9!  
acceptance of engagement                       接受委托 U?|A3; ,xh  
accepting the engagement for the first time              首次接受委托 ;
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access to asset                                         对资产的接触 7Dl^5q.|  
according to                                     根据，依据，依照  K "g{P  
account balance                                账户余额 @oj_E0i3  
account for                                       对……进行会计处理，核算；解释  PBW_9&d  
accounting                                        会计，会计学 {wt9/IlG1  
accounting advisory serve                        会计咨询服务 u81F^72U  
accounting firm                                 会计师事务所 y]obO|AH  
accounting information                      会计信息，会计资料 @ YW uW
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accounting period                             会计期间 ^/Yk*Ny  
accounting policies                                   会计政策 MFO%F) 5  
accounting professional bodies                 会计职业组织，会计职业团体 N;P
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accounting records                                   会计记录 RT'5i$q
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accounting responsibility                           会计责任 v,
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accounting service                             会计服务 AVU'rsXA  
accounting standards                                会计准则 oa7 N6  
Accounting Standards for Business Enterprises       企业会计准则 Wt!;Y,1s  
accounting system                             会计系统 ]v@ng8  
accounting treatment                                会计处理 bT9:9LP  
accuracy                                    准确性，精确性 R6>*n!*D@  
additional audit procedures                      追加审计程序 bzZdj6>kX  
addressee                                         收件人，收信人 xOg|<Nnl  
Administration of State-owned Assets  (the～)     国有资产管理局 gMq;  
administrative laws and regulations                 行政法规 .3Smqwm=Y  
adverse impact                                 不利影响，负面影响 :mCGY9d4L  
adverse opinion                                反对意见 }V.fY3J-  
advisory group                                  咨询组，顾问组 )PU\|I0|)e  
agency fee                                        代理费，代理费用 0{o 8-#  
aggregate                                          总计，合计为…… h<?I?ZR0$  
alternation of document and record                 变造文件和记录 jL4"FTcE]3  
alternative audit procedures                      替代审计程序，备选审计程序  _uJ6Vy  
amend                                              修改，修订 b+ZaZ\-y |  
amortisation                                      摊销 _3f/lG?&-  
analytical capacity                             分析能力 F/A)2 H_  
analytical procedures                               分析性程序 HP3%CB  
annual financial statements                        年度会计报表，年度财务报表 6OPNP0@r  
appendix                                          附录，附表 5qqU8I  
applicable                                         适用的 F3Vvqt*2  
applicable laws and regulations                 适用的法规 6~s{HI!  
application systems                                  应用系统 4T&Jlu?:  
apply consistently                              一贯地执行，一贯地实施 UQ^ )t ]  
appropriate                                       适当的，合适的； (lYC2i_b#  
征用，挪用 c[OQo~m$  
appropriate authorization                          适当的授权 +&_n[;
 
appropriateness of audit evidence                    审计证据的适当性 436SIh  
approval                                    批准，核准 P:XX8&#  
assertion                                    (会计报表上的)认定；确认 5/m*Lc+r  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 ov!L8 9`[u  
asset                                                 资产，财产 +{)V%"{u:  
asset restructuring                             资产重组 Wk-.dJ  
assignment of duties                                 职责的划分 _A]~`/0;`  
assistant                                     助理，助理人员 X/Fip0i  
associated company                                 联属公司，联营公司 =PLy^%  
association                                        联合，结合；协会，社团 MD>E0p)  
assumption                                       假设，假定 rHjR 4q  
at a given date                                         在某一特定时日 zCwb>v  
attestation                                         鉴证，公证 9@Z++J.^y  
attestation service                             鉴证服务 X)9|ZF2`  
audit adjustment                                审计调整 4=* ml}RP  
audit areas                                        审计领域 kwt;pxp i  
audit conclusion                                审计结论 CFY4PuI"!  
audit effectiveness                             审计效果 ;]/cCi  
audit efficiency                                  审计效率 yAel4b/}  
audit engagement letter                      审计业务约定书 8Waic&lX~  
audit evidence                                          审计证据 xxdxRy9/  
audit fee                                    审计费 FW<YN;  
audit files                                          审计档案 *(*XNd||  
audit findings                                     审计中发现的事项 @(tuE  
audit implementation stage                        审计实施阶段 *qIns/@  
audit mark                                        审计标识 H{d/%}7[v  
audit materiality                                 审计重要性 _8z  
audit method                                     审计方法 hJJo+NNN  
audit objective                                         审计目标，审计目的 0R,Y[).U  
audit of financial statements                      会计报表审计，财务报表审计 [vCZD8"Y8  
audit opinion                                     审计意见 T5 BoOVgO  
audit period                                      被审计期间，被审计年度 P'Jb')m  
audit plan                                          审计计划 P(z
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audit planning                                    编制审计计划，制定审计计划，审计计划 y=}a55:qE  
audit planning stage                                  审计计划阶段 KR4RIJZ_t  
audit procedure                                审计程序 gD6BPW~0  
audit programme                               审计程序表，具体审计计划 dF pP_U  
audit report                                       审计报告 D2#.qoP #  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 YjG:ECj}  
audit report with a qualified opinion                 有保留意见的审计报告 >LR+dShG  
audit report with an adverse opinion                否定意见的审计报告 l{\@+m  
audit report with dual dates                      双重日期审计报告 gi\UNT9x  
audit reporting stage                                 审计报告阶段 Yg`z4U'6~  
audit responsibility                                   审计责任 b@[5xv\J  
audit results                                      审计结果 @L^30>?l  
audit risk                                          审计风险 Zxv{qbF
 
audit sampling                                          审计抽样 /lvH p  
audit sampling techniques                         审计抽样方法，审计抽样技术 K~z9b4a>  
audit strategies                                  审计策略 |G-o&m"  
audit summary                                         审计总结，审计小结 %5bN@XD  
audit team                                         审计小组 #+P)X_i`  
audit test                                    审计测试 v*e=oyx[  
audit trail                                          审计轨迹 |fm"{$u  
audit work                                        审计工作 1FC1*7A[  
audit working paper                                 审计工作底稿 K<Y-/t  
audited financial statement                        审计会计报表，已审计财务报表 af7\2g3*  
Auditing Guidelines (the～)                      审计规范指南 4dvuw{NZ  
auditing standards                             审计准则 K fNR)  
audit-oriented working paper                          (审计)业务类工作底稿 +f?xVW<h  
authorisation                                     授权 UBy:W^\g  
authorisation of transaction                       交易的授权 iW<B1'dp  
availability                                         可获得性 Wv)2dD2I
 
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balance                                      余额；差额；平衡 )8Sm}aC  
balance sheet                                    资产负债表 j6)@kW9x  
bank                                                 银行 ,t>/_pI+=  
bank account                                    银行账户，银行户头 #bLeK $  
bank statement                                 银行对账单 30/ (  
barter transaction                              易货交易，以物换物交易 ;tLu  
basis of audit                                    审计依据 C{):jH,Rf  
basis of preparation                                (会计报表的)编制基础 !ly]{DTmm  
book of account                               账目，账簿 $f<Rj/`&  
borrowing                                         借款，贷款，借债 xo_Es?  
branch                                              分支，分支机构，分店 /!0{9F<  
brought forward                                (账户余额等的)承上年，承上期，承上页 7:T 5P  
budget                                              预算 ^k?Ig.m  
building                                      建筑物；大楼 +Gvf5+ 5VR  
business conditions                                  业务情况，经营情况 +hS}msu'  
business licence                               (企业等的)营业执照 Lpdp'9>I  
business relation                                业务关系 ^Q4m1? 40  
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