[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 Vb++K0CK  
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审计词汇英汉对照 ~gi,ky^!  
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ability to continue as a going concern               持续经营能力 j&|>Aa${  
acceptability                                     可接受性，可接受程度 xV\mS+#  
acceptable level of detection risk                     检查风险的可接受水平 2)F~  
acceptance of engagement                       接受委托 K9=f`JI9  
accepting the engagement for the first time              首次接受委托 +#RqQ8\  
access to asset                                         对资产的接触 !?aL_{7J  
according to                                     根据，依据，依照 &<Iz?AVr  
account balance                                账户余额 _0Z8V[  
account for                                       对……进行会计处理，核算；解释 ]m=2 $mK  
accounting                                        会计，会计学 2_C&p6VGj  
accounting advisory serve                        会计咨询服务 7H$wpn Zln  
accounting firm                                 会计师事务所 0ME.O+  
accounting information                      会计信息，会计资料 6! A+$"  
accounting period                             会计期间 %4I13|<A`  
accounting policies                                   会计政策 1=Y pNXX  
accounting professional bodies                 会计职业组织，会计职业团体 V+>.Gf  
accounting records                                   会计记录 N#&/d nV  
accounting responsibility                           会计责任 XdV(=PS!a@  
accounting service                             会计服务 x*a^msY%  
accounting standards                                会计准则 ]1dnp]r  
Accounting Standards for Business Enterprises       企业会计准则 >mCS`D8  
accounting system                             会计系统 di|5|bn7  
accounting treatment                                会计处理 Y q(CD!  
accuracy                                    准确性，精确性 &<$YR~g5j$  
additional audit procedures                      追加审计程序 @A 1Ohl  
addressee                                         收件人，收信人 j= vlsW  
Administration of State-owned Assets  (the～)     国有资产管理局 kNC]q,ljt5  
administrative laws and regulations                 行政法规 cz.,QIt_  
adverse impact                                 不利影响，负面影响 h7 c  
adverse opinion                                反对意见 +sm9H"_0  
advisory group                                  咨询组，顾问组 _J Zl XY  
agency fee                                        代理费，代理费用 9*CJWS;  
aggregate                                          总计，合计为…… 'FC#O%l  
alternation of document and record                 变造文件和记录 ykBq
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alternative audit procedures                      替代审计程序，备选审计程序 nS9 kwaO  
amend                                              修改，修订 Nu4PY@m]C  
amortisation                                      摊销 k3VRa|Y")  
analytical capacity                             分析能力 z$b'y;k  
analytical procedures                               分析性程序 K0-AP $  
annual financial statements                        年度会计报表，年度财务报表 w#w?Y!JXo  
appendix                                          附录，附表 =&x u"V  
applicable                                         适用的 ]MaD7q>+R  
applicable laws and regulations                 适用的法规 LG:Mksd8=4  
application systems                                  应用系统 4&_|m yO&  
apply consistently                              一贯地执行，一贯地实施 2&KM&NX~  
appropriate                                       适当的，合适的； +WfO2V.
 
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appropriate authorization                          适当的授权 ",>,t_J  
appropriateness of audit evidence                    审计证据的适当性 jImw_Q  
approval                                    批准，核准 Bnu5\P  
assertion                                    (会计报表上的)认定；确认 `\M}~  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 GSaU:A
 
asset                                                 资产，财产 1Farix1YDq  
asset restructuring                             资产重组 f6U i~  
assignment of duties                                 职责的划分 K<~J*k<v  
assistant                                     助理，助理人员 c?7Wjy  
associated company                                 联属公司，联营公司 _2wH4^Vb  
association                                        联合，结合；协会，社团 / PTk296@  
assumption                                       假设，假定 ;Vlt4,s)  
at a given date                                         在某一特定时日 4u+4LB*  
attestation                                         鉴证，公证 "[Hn G(gA  
attestation service                             鉴证服务 Og/@w&  
audit adjustment                                审计调整 y8/+kn +  
audit areas                                        审计领域 *jrQ-'<T  
audit conclusion                                审计结论
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audit effectiveness                             审计效果 ' "I-! +  
audit efficiency                                  审计效率  zP W_  
audit engagement letter                      审计业务约定书 ~F^7L5d}C  
audit evidence                                          审计证据 xt=ELzu$  
audit fee                                    审计费 `HV~.C  
audit files                                          审计档案 9Pjw<xt  
audit findings                                     审计中发现的事项 I*OJPFZ^4  
audit implementation stage                        审计实施阶段  i=aK ?^+  
audit mark                                        审计标识 |\6Ff/O  
audit materiality                                 审计重要性 Fh U*mAX)  
audit method                                     审计方法 GQ])y  
audit objective                                         审计目标，审计目的 Fz1K*xx'  
audit of financial statements                      会计报表审计，财务报表审计 1# ;`1i  
audit opinion                                     审计意见 (\*+HZ`(Uu  
audit period                                      被审计期间，被审计年度 h-6zQs  
audit plan                                          审计计划 /6Olq6V  
audit planning                                    编制审计计划，制定审计计划，审计计划 {L.=)zt>  
audit planning stage                                  审计计划阶段 VB&`g<  
audit procedure                                审计程序 x)OJ?
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audit programme                               审计程序表，具体审计计划 o@W:PmKW  
audit report                                       审计报告 l2 mO{'|C  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 Jt|W %`X>D  
audit report with a qualified opinion                 有保留意见的审计报告 -YJ4-]Z  
audit report with an adverse opinion                否定意见的审计报告 ^J?y mo$>0  
audit report with dual dates                      双重日期审计报告 o~tL;(sz  
audit reporting stage                                 审计报告阶段 *Fu;sR2y%:  
audit responsibility                                   审计责任 =VvQ2Y0h8  
audit results                                      审计结果 KreF\M%Ke  
audit risk                                          审计风险 =+"=|cQ  
audit sampling                                          审计抽样 %mr6p} E|  
audit sampling techniques                         审计抽样方法，审计抽样技术 {/}p "(
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audit strategies                                  审计策略 -H9WwFk  
audit summary                                         审计总结，审计小结 Gf\u%S!%  
audit team                                         审计小组 /@feY?glc  
audit test                                    审计测试 T)tf!v3v  
audit trail                                          审计轨迹 +p):  
audit work                                        审计工作 Fa-F`U@h(m  
audit working paper                                 审计工作底稿 EU4j'1!&g<  
audited financial statement                        审计会计报表，已审计财务报表  j*#k%;c  
Auditing Guidelines (the～)                      审计规范指南 Y2>0Y3yM  
auditing standards                             审计准则 XO,gEn&6V  
audit-oriented working paper                          (审计)业务类工作底稿 o7 1f<&1  
authorisation                                     授权 tr-muhuK  
authorisation of transaction                       交易的授权 Xot2L{EIUE  
availability                                         可获得性 WeE1 \  
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balance                                      余额；差额；平衡 Y7WU4He L  
balance sheet                                    资产负债表 VK3e(7b  
bank                                                 银行 bC0DzBnM;  
bank account                                    银行账户，银行户头 .j^=]3  
bank statement                                 银行对账单 kJK:1;CM?.  
barter transaction                              易货交易，以物换物交易 qY$]^ gS  
basis of audit                                    审计依据 J*m~fZ^  
basis of preparation                                (会计报表的)编制基础 *28:|blbL  
book of account                               账目，账簿 YT\.${N  
borrowing                                         借款，贷款，借债 R/@n+tbe  
branch                                              分支，分支机构，分店 UMj8<Lq)j  
brought forward                                (账户余额等的)承上年，承上期，承上页 4$MV]ldUI  
budget                                              预算 &l _NCo2  
building                                      建筑物；大楼 .qg 2zE$0  
business conditions                                  业务情况，经营情况 =At)
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business licence                               (企业等的)营业执照 7xoq:oP-}N  
business relation                                业务关系 YW'l),Z  
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