[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 or/Y"\-!  
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审计词汇英汉对照 dL>0"UN}-  
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ability to continue as a going concern               持续经营能力 $kJvPwRO  
acceptability                                     可接受性，可接受程度 q('O@-HA  
acceptable level of detection risk                     检查风险的可接受水平 Tn[DF9;?  
acceptance of engagement                       接受委托 6OMywGI[Z  
accepting the engagement for the first time              首次接受委托 8vB~1tl;  
access to asset                                         对资产的接触 De[!^/f;T  
according to                                     根据，依据，依照 yqqP7  
account balance                                账户余额 5tR<aIf  
account for                                       对……进行会计处理，核算；解释 v\:>} <gc  
accounting                                        会计，会计学 no+{9Uf  
accounting advisory serve                        会计咨询服务 in-/  
accounting firm                                 会计师事务所 G*e/Ft.wf8  
accounting information                      会计信息，会计资料 eJ>(SkR:[  
accounting period                             会计期间 .l5y!?  
accounting policies                                   会计政策 Wx~0_P  
accounting professional bodies                 会计职业组织，会计职业团体 -MoI{3a  
accounting records                                   会计记录 zT0rvz1),M  
accounting responsibility                           会计责任 Ul OoMGg  
accounting service                             会计服务 aT"q}UTK  
accounting standards                                会计准则 fk`y}#7M  
Accounting Standards for Business Enterprises       企业会计准则 ,T_HE3K  
accounting system                             会计系统 ?s(%3 _h  
accounting treatment                                会计处理 t#oY|G3O}  
accuracy                                    准确性，精确性 nJ.pPzH2g  
additional audit procedures                      追加审计程序 2}1(j  
addressee                                         收件人，收信人 nCEt*~t9VE  
Administration of State-owned Assets  (the～)     国有资产管理局 A[v]^pv'  
administrative laws and regulations                 行政法规 lu_ y9o^  
adverse impact                                 不利影响，负面影响 L~Epd.,Dt  
adverse opinion                                反对意见 A\lnH5A  
advisory group                                  咨询组，顾问组 #b []-L!  
agency fee                                        代理费，代理费用 [zIX&fPk$  
aggregate                                          总计，合计为…… R3wK@D  
alternation of document and record                 变造文件和记录 /<s'@!W  
alternative audit procedures                      替代审计程序，备选审计程序 ~!j1</$_  
amend                                              修改，修订 {FraM,w:  
amortisation                                      摊销 sN 1x|pkN  
analytical capacity                             分析能力 -DhF> 4f  
analytical procedures                               分析性程序 aDR<5_Yb  
annual financial statements                        年度会计报表，年度财务报表 {<ymL}  
appendix                                          附录，附表 Jg3}U j2By  
applicable                                         适用的 '@RlKMnN  
applicable laws and regulations                 适用的法规 l%.3hId-  
application systems                                  应用系统 25*/]iu  
apply consistently                              一贯地执行，一贯地实施 <6U{I '  
appropriate                                       适当的，合适的； e`'O!  
征用，挪用 ?s#DD,  
appropriate authorization                          适当的授权 &CF74AN#  
appropriateness of audit evidence                    审计证据的适当性 Ps7(4%  
approval                                    批准，核准 ,SuF1&4  
assertion                                    (会计报表上的)认定；确认 ZU7e1VaZM  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 ~d?7\:n  
asset                                                 资产，财产 3>yb$ZU"-  
asset restructuring                             资产重组 k uU,7<o  
assignment of duties                                 职责的划分 rPkV=9ull,  
assistant                                     助理，助理人员 $jo}?Y+  
associated company                                 联属公司，联营公司 }k7@ X  
association                                        联合，结合；协会，社团 i0Qg[%{9#  
assumption                                       假设，假定 v-Ggf0RF  
at a given date                                         在某一特定时日 tx Lo=  
attestation                                         鉴证，公证 KQaw*T[Q3w  
attestation service                             鉴证服务 {HNGohZt  
audit adjustment                                审计调整 C0zE<fl  
audit areas                                        审计领域 !0`44Gbq  
audit conclusion                                审计结论 xKEHNgen  
audit effectiveness                             审计效果 ?QwDV`  
audit efficiency                                  审计效率 i*..]!7e  
audit engagement letter                      审计业务约定书 E {4/$}  
audit evidence                                          审计证据 724E(?>J  
audit fee                                    审计费 G<9MbMG  
audit files                                          审计档案 oOBN  
audit findings                                     审计中发现的事项 zv||&Hi  
audit implementation stage                        审计实施阶段 XUfj 0  
audit mark                                        审计标识 i>_V?OT#5  
audit materiality                                 审计重要性 GfD!Z3
 
audit method                                     审计方法 \gki!!HQ  
audit objective                                         审计目标，审计目的 QL"fC;xUn,  
audit of financial statements                      会计报表审计，财务报表审计 zGj0'!!-  
audit opinion                                     审计意见  r75,mX  
audit period                                      被审计期间，被审计年度 pq#Hca[  
audit plan                                          审计计划 $dFEC}1t  
audit planning                                    编制审计计划，制定审计计划，审计计划 ^O6PZm5J}  
audit planning stage                                  审计计划阶段 4Wk/^*?  
audit procedure                                审计程序 ?W1(
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audit programme                               审计程序表，具体审计计划
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audit report                                       审计报告 {tk42}8k  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 ,;y5Mu8  
audit report with a qualified opinion                 有保留意见的审计报告
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audit report with an adverse opinion                否定意见的审计报告 o?b$}Qrl  
audit report with dual dates                      双重日期审计报告 L qMH]W  
audit reporting stage                                 审计报告阶段 WM*[+8h  
audit responsibility                                   审计责任 X2(TuR*t  
audit results                                      审计结果 #n]js7  
audit risk                                          审计风险 ,m{Zn"?kS  
audit sampling                                          审计抽样 {1'X
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audit sampling techniques                         审计抽样方法，审计抽样技术 `]#DdJ_|  
audit strategies                                  审计策略 -@Mr!!t?N  
audit summary                                         审计总结，审计小结 tcSn`+Bu_`  
audit team                                         审计小组 :@KWp{ D7  
audit test                                    审计测试 D0v!fF~  
audit trail                                          审计轨迹 R#`hT  
audit work                                        审计工作 *^ \xH,.  
audit working paper                                 审计工作底稿 dMCV !$  
audited financial statement                        审计会计报表，已审计财务报表 `LVItP(GUM  
Auditing Guidelines (the～)                      审计规范指南 ]$KyZHj{  
auditing standards                             审计准则 Z+' 7c|a  
audit-oriented working paper                          (审计)业务类工作底稿 4gG&u33RrE  
authorisation                                     授权 MM3 X! tq  
authorisation of transaction                       交易的授权 j0>S)Q  
availability                                         可获得性 $fPf/yQmC  
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balance                                      余额；差额；平衡 ~=aGv%vX  
balance sheet                                    资产负债表 7C9qkQ Jqn  
bank                                                 银行  MScj
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bank account                                    银行账户，银行户头 Mou>|U1e"  
bank statement                                 银行对账单 *JZU 0Xb  
barter transaction                              易货交易，以物换物交易 3:&!Q*i;  
basis of audit                                    审计依据 RvZi%)  
basis of preparation                                (会计报表的)编制基础 S)C =Q~&  
book of account                               账目，账簿 m@;X%w f<U  
borrowing                                         借款，贷款，借债 U O YM  
branch                                              分支，分支机构，分店 Q[;!z1ur  
brought forward                                (账户余额等的)承上年，承上期，承上页 'M=(
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budget                                              预算 kn
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building                                      建筑物；大楼 R{NmWj['Mg  
business conditions                                  业务情况，经营情况 I?c# T Rm  
business licence                               (企业等的)营业执照 &dp(CH<De  
business relation                                业务关系 yyPkjUy[  
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