[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 c&!mKMrk  
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审计词汇英汉对照 {@^;Nw%J  
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ability to continue as a going concern               持续经营能力 E5d$n*A  
acceptability                                     可接受性，可接受程度 jb-kg</A  
acceptable level of detection risk                     检查风险的可接受水平 WXl+w7jr  
acceptance of engagement                       接受委托 -juG[zn  
accepting the engagement for the first time              首次接受委托 LmePJ  
access to asset                                         对资产的接触 1!~cPD'F  
according to                                     根据，依据，依照 ? T6K]~g  
account balance                                账户余额 6t6Z&0$h~  
account for                                       对……进行会计处理，核算；解释 /.Ak'Vmi  
accounting                                        会计，会计学 *[3xc*5F/A  
accounting advisory serve                        会计咨询服务 { P]C>  
accounting firm                                 会计师事务所 _XV%}Xb'  
accounting information                      会计信息，会计资料 [d6!  
accounting period                             会计期间 fI613ww]  
accounting policies                                   会计政策 pn gto  
accounting professional bodies                 会计职业组织，会计职业团体 rP3HR5  
accounting records                                   会计记录 g[3LPKQ  
accounting responsibility                           会计责任 .$%p0Yx+  
accounting service                             会计服务 '6#G$  
accounting standards                                会计准则 IW3k{z  
Accounting Standards for Business Enterprises       企业会计准则 #]kjyT0  
accounting system                             会计系统 :TH cI;PG8  
accounting treatment                                会计处理 !hBpo n  
accuracy                                    准确性，精确性 w +t @G`d  
additional audit procedures                      追加审计程序 t'rN7.d  
addressee                                         收件人，收信人 /
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Administration of State-owned Assets  (the～)     国有资产管理局 2T~cOH;T  
administrative laws and regulations                 行政法规 uZS:  
adverse impact                                 不利影响，负面影响 :$MOdLr  
adverse opinion                                反对意见 q8v[u_(yD  
advisory group                                  咨询组，顾问组 _h~ksNm5u  
agency fee                                        代理费，代理费用 3/kT'r  
aggregate                                          总计，合计为…… QPJ\Iu@D$  
alternation of document and record                 变造文件和记录 /SD}`GxH  
alternative audit procedures                      替代审计程序，备选审计程序 3@>F-N  
amend                                              修改，修订 G<;~nAo?f0  
amortisation                                      摊销 J:L+q}A  
analytical capacity                             分析能力 1iy$n  
analytical procedures                               分析性程序 ;]>kp^C#  
annual financial statements                        年度会计报表，年度财务报表 GM%+yS}(P  
appendix                                          附录，附表 3!"N;Q"  
applicable                                         适用的 = xO03|T;6  
applicable laws and regulations                 适用的法规 Oj5UG*  
application systems                                  应用系统 g* q#VmE  
apply consistently                              一贯地执行，一贯地实施 U(#<D7}  
appropriate                                       适当的，合适的； H}^
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征用，挪用 M&Ka^h;N  
appropriate authorization                          适当的授权 )'_[R@ThB  
appropriateness of audit evidence                    审计证据的适当性 K}~$h,n  
approval                                    批准，核准 KP&+fDa  
assertion                                    (会计报表上的)认定；确认 ti\ ${C3  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 n~N>;mP  
asset                                                 资产，财产 9DxHdpOk  
asset restructuring                             资产重组 iC gZ3M]  
assignment of duties                                 职责的划分 k~Ex_2;#  
assistant                                     助理，助理人员 /`*{57/3  
associated company                                 联属公司，联营公司 06&J!,p :  
association                                        联合，结合；协会，社团 Q`ua9oIJ=  
assumption                                       假设，假定 Td=4V,BN  
at a given date                                         在某一特定时日 -/yqiC-yx  
attestation                                         鉴证，公证 pP. _%5  
attestation service                             鉴证服务 9%!h/m>rW  
audit adjustment                                审计调整 xY^sC56Z  
audit areas                                        审计领域 ~MC|  
audit conclusion                                审计结论 aF{_"X2  
audit effectiveness                             审计效果 *o6}>;  
audit efficiency                                  审计效率 _bFUr  
audit engagement letter                      审计业务约定书 i"2OsGT  
audit evidence                                          审计证据 w?Te%/s.  
audit fee                                    审计费 )pB#7aEw  
audit files                                          审计档案 ')X (P>  
audit findings                                     审计中发现的事项 o.+;]i}D  
audit implementation stage                        审计实施阶段 |VBt:dd<  
audit mark                                        审计标识 f-ltV<C_  
audit materiality                                 审计重要性 m|a9T#B(  
audit method                                     审计方法 t un}rdb  
audit objective                                         审计目标，审计目的 *LT~:Gs#  
audit of financial statements                      会计报表审计，财务报表审计 o>el"0rn.h  
audit opinion                                     审计意见 {keZ_2  
audit period                                      被审计期间，被审计年度 tcD7OC:" 6  
audit plan                                          审计计划 z A,vp^  
audit planning                                    编制审计计划，制定审计计划，审计计划 ~P4C`Q1PT#  
audit planning stage                                  审计计划阶段 i]JTKL{\q  
audit procedure                                审计程序 m5\T,  
audit programme                               审计程序表，具体审计计划 <Vat@e  
audit report                                       审计报告 mxa~JAlN_  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 ?YhDjQs  
audit report with a qualified opinion                 有保留意见的审计报告 =$>=EBH,cm  
audit report with an adverse opinion                否定意见的审计报告 KII{GDR]  
audit report with dual dates                      双重日期审计报告 6#=jF[  
audit reporting stage                                 审计报告阶段 6EqA
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audit responsibility                                   审计责任 wj)LOA0  
audit results                                      审计结果 )H8_.]|  
audit risk                                          审计风险 :ym?]EL4o  
audit sampling                                          审计抽样 IkrB}  
audit sampling techniques                         审计抽样方法，审计抽样技术 eV;r /4  
audit strategies                                  审计策略 X\}l
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audit summary                                         审计总结，审计小结 y7Po$
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audit team                                         审计小组 7- B.<$uC  
audit test                                    审计测试 ^QK`z@B  
audit trail                                          审计轨迹 -t`kb*O3`  
audit work                                        审计工作 =u.@W98, K  
audit working paper                                 审计工作底稿 k[6J;/  
audited financial statement                        审计会计报表，已审计财务报表 n zq
 
Auditing Guidelines (the～)                      审计规范指南 q6zVu(  
auditing standards                             审计准则 ]33!obM  
audit-oriented working paper                          (审计)业务类工作底稿 K$"#SZEi  
authorisation                                     授权 fPR_3qgQ  
authorisation of transaction                       交易的授权 |;ztK[(  
availability                                         可获得性 Z}W{ iD{  
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balance                                      余额；差额；平衡 Q@D7\<t  
balance sheet                                    资产负债表 ;kFD769DLw  
bank                                                 银行 5mH[|_  
bank account                                    银行账户，银行户头 )M0YX?5AR  
bank statement                                 银行对账单 asWk]jjMG  
barter transaction                              易货交易，以物换物交易 q+g,?;Yx  
basis of audit                                    审计依据 +8Xjk\Hi  
basis of preparation                                (会计报表的)编制基础 |z
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book of account                               账目，账簿  |/Nh#  
borrowing                                         借款，贷款，借债 C$[d~1t6  
branch                                              分支，分支机构，分店 8 Rx@_  
brought forward                                (账户余额等的)承上年，承上期，承上页 144Y.  
budget                                              预算 FO!
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building                                      建筑物；大楼 bA;OphO(  
business conditions                                  业务情况，经营情况 X! d-"[  
business licence                               (企业等的)营业执照 Sj+H{xJi  
business relation                                业务关系 K-qWT7<  
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