[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 XUf7yD  
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审计词汇英汉对照 F/xCG nP-  
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ability to continue as a going concern               持续经营能力 5'62ulwMP=  
acceptability                                     可接受性，可接受程度 oFb\TiLu  
acceptable level of detection risk                     检查风险的可接受水平 K:uQ#W.&  
acceptance of engagement                       接受委托 YK7\D:  
accepting the engagement for the first time              首次接受委托 f@h2;An$w  
access to asset                                         对资产的接触 dA|Lufy#  
according to                                     根据，依据，依照 =>e?l8`%
 
account balance                                账户余额 OCwW@OC +  
account for                                       对……进行会计处理，核算；解释 E`(5UF*>  
accounting                                        会计，会计学 7t`E@dm  
accounting advisory serve                        会计咨询服务 8F\~Wz7K  
accounting firm                                 会计师事务所 2'|XtSj  
accounting information                      会计信息，会计资料 An/>05|  
accounting period                             会计期间 xSx&79Ez<*  
accounting policies                                   会计政策 /G{&[X<4U  
accounting professional bodies                 会计职业组织，会计职业团体 219R&[cb  
accounting records                                   会计记录 nrI"k2oA@  
accounting responsibility                           会计责任 6W]OpM  
accounting service                             会计服务 FoQ?U=er  
accounting standards                                会计准则 >G<4Ro"  
Accounting Standards for Business Enterprises       企业会计准则 mn(/E/  
accounting system                             会计系统 :a=ro2NH  
accounting treatment                                会计处理 ^M[#^wv,  
accuracy                                    准确性，精确性 A\Lr<{Jh  
additional audit procedures                      追加审计程序 @>+^W&  
addressee                                         收件人，收信人 % N7gT*B:  
Administration of State-owned Assets  (the～)     国有资产管理局 ^dheJ]n=k  
administrative laws and regulations                 行政法规 $^] 9  
adverse impact                                 不利影响，负面影响 =.VepX|?D  
adverse opinion                                反对意见 l&\tf`~  
advisory group                                  咨询组，顾问组 =7F
E/S  
agency fee                                        代理费，代理费用 Nz3zsP$  
aggregate                                          总计，合计为…… rf)PAdj|~  
alternation of document and record                 变造文件和记录 >-UD]?>  
alternative audit procedures                      替代审计程序，备选审计程序 (6e!09P&  
amend                                              修改，修订 b=V)?"e-  
amortisation                                      摊销 *iPs4Es-  
analytical capacity                             分析能力 7zOhyl?  
analytical procedures                               分析性程序 u):X>??  
annual financial statements                        年度会计报表，年度财务报表 *Ro8W-+  
appendix                                          附录，附表 ^xzE^"G6  
applicable                                         适用的 Xs{/}wc.q;  
applicable laws and regulations                 适用的法规 FP.(E9  
application systems                                  应用系统 UENYJ*tnP  
apply consistently                              一贯地执行，一贯地实施 #"=%b e3  
appropriate                                       适当的，合适的； FAH[5VDr%  
征用，挪用 /;z ZnF\e  
appropriate authorization                          适当的授权 JJ^iy*v  
appropriateness of audit evidence                    审计证据的适当性 s.<olxXRW  
approval                                    批准，核准 7^n,Tig  
assertion                                    (会计报表上的)认定；确认 s'R~r  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 We[<BJo4  
asset                                                 资产，财产 kqjxJ5  
asset restructuring                             资产重组 cjCE3V9X  
assignment of duties                                 职责的划分 rdORNlK&  
assistant                                     助理，助理人员 0*37D5jH  
associated company                                 联属公司，联营公司 e@='Q H  
association                                        联合，结合；协会，社团 sZ0g99eX  
assumption                                       假设，假定 /&~nM  
at a given date                                         在某一特定时日 /E=h{|  
attestation                                         鉴证，公证 9m<wcZ  
attestation service                             鉴证服务 ]$*$0  
audit adjustment                                审计调整 .q AQPL  
audit areas                                        审计领域 Ej;Vr~Wi  
audit conclusion                                审计结论 SIKk|I)  
audit effectiveness                             审计效果 43UJ#r F  
audit efficiency                                  审计效率 0L3Bo3:k  
audit engagement letter                      审计业务约定书 (1QdZD|  
audit evidence                                          审计证据 l=Lm
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audit fee                                    审计费 jrDz7AfA  
audit files                                          审计档案 ,\.YJD>z  
audit findings                                     审计中发现的事项 U)&H.^@r$  
audit implementation stage                        审计实施阶段 nEjo,   
audit mark                                        审计标识 zv$=*  
audit materiality                                 审计重要性 pkrl@jv >  
audit method                                     审计方法 + TPbIRA  
audit objective                                         审计目标，审计目的 9$B)hrJo  
audit of financial statements                      会计报表审计，财务报表审计 ?7r
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audit opinion                                     审计意见 GM34-GH+  
audit period                                      被审计期间，被审计年度 ;g;,%jdCS  
audit plan                                          审计计划 8cYuzt]..  
audit planning                                    编制审计计划，制定审计计划，审计计划 KUl Zk^a  
audit planning stage                                  审计计划阶段 Mq rt-VPh  
audit procedure                                审计程序 h$#4ebp  
audit programme                               审计程序表，具体审计计划 5Ws:Ei{R  
audit report                                       审计报告 VZ9e~){xA  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 Qs#9X=6e@  
audit report with a qualified opinion                 有保留意见的审计报告 )W_ Y3M,  
audit report with an adverse opinion                否定意见的审计报告 :X1`wBu  
audit report with dual dates                      双重日期审计报告 <8F->k1"3  
audit reporting stage                                 审计报告阶段 e8WPV  
audit responsibility                                   审计责任 aufcd57   
audit results                                      审计结果 @j)f
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audit risk                                          审计风险 2c*VHIl;  
audit sampling                                          审计抽样 B1 jH.(  
audit sampling techniques                         审计抽样方法，审计抽样技术 s+OvS9et_  
audit strategies                                  审计策略 V^/h;/!^  
audit summary                                         审计总结，审计小结 YyX^lL_  
audit team                                         审计小组  RU3_Fso  
audit test                                    审计测试 MSxU>FX0  
audit trail                                          审计轨迹 s5_1}KKCs  
audit work                                        审计工作 'tq\<y
 
audit working paper                                 审计工作底稿 }RC.Q`b  
audited financial statement                        审计会计报表，已审计财务报表 zD#+[XI]K  
Auditing Guidelines (the～)                      审计规范指南 8yJk81 gY  
auditing standards                             审计准则 <uWJ>sg^6  
audit-oriented working paper                          (审计)业务类工作底稿 ,=XS%g}l4  
authorisation                                     授权 Z.c
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authorisation of transaction                       交易的授权 LiHXWi{s  
availability                                         可获得性 AR[M8RA  
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balance                                      余额；差额；平衡 IArpCF/"8  
balance sheet                                    资产负债表 h:US]ZC^Z  
bank                                                 银行 B8 BY3~}]  
bank account                                    银行账户，银行户头 n]6w)wE(  
bank statement                                 银行对账单 7@e[:>e  
barter transaction                              易货交易，以物换物交易 p!rGPyGC  
basis of audit                                    审计依据 X~<>K/}u5  
basis of preparation                                (会计报表的)编制基础 |?pYJkrYO  
book of account                               账目，账簿 T8M[eSbZ  
borrowing                                         借款，贷款，借债 DI"dY ug#  
branch                                              分支，分支机构，分店 [\w>{  
brought forward                                (账户余额等的)承上年，承上期，承上页 .[eSKtbc)  
budget                                              预算 *I;Mp  
building                                      建筑物；大楼 G%W03c  
business conditions                                  业务情况，经营情况 $D2A
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business licence                               (企业等的)营业执照 st1M.}  
business relation                                业务关系 ":ws~
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