[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 +fgF &.  
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审计词汇英汉对照 Xwg|fr+p  
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ability to continue as a going concern               持续经营能力 ;;zKHS  
acceptability                                     可接受性，可接受程度 BReNhk)S  
acceptable level of detection risk                     检查风险的可接受水平 }l
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acceptance of engagement                       接受委托 Y",Fs(  
accepting the engagement for the first time              首次接受委托 uzO%+B!  
access to asset                                         对资产的接触 U _~lpu  
according to                                     根据，依据，依照 Md \yXp  
account balance                                账户余额 })V9d  
account for                                       对……进行会计处理，核算；解释 KzRw)P  
accounting                                        会计，会计学 UTEUVcJ\  
accounting advisory serve                        会计咨询服务 f-9&n4=H  
accounting firm                                 会计师事务所 ?_e2)+q8YG  
accounting information                      会计信息，会计资料 KzeTf?G  
accounting period                             会计期间 wVvk{tS  
accounting policies                                   会计政策 ,}!OJyT  
accounting professional bodies                 会计职业组织，会计职业团体 |Ire#0Nwx  
accounting records                                   会计记录 10v4k<xb  
accounting responsibility                           会计责任 6#xP[hlR[  
accounting service                             会计服务 0`=#1u8  
accounting standards                                会计准则 N[%^0T$  
Accounting Standards for Business Enterprises       企业会计准则 Y{X79Rd   
accounting system                             会计系统 VGoD2,(b^  
accounting treatment                                会计处理 =J0X{Ovn4z  
accuracy                                    准确性，精确性 ^$):Xz  
additional audit procedures                      追加审计程序 ^CUeq"GYoZ  
addressee                                         收件人，收信人 ]X, C9  
Administration of State-owned Assets  (the～)     国有资产管理局 #vi `2F  
administrative laws and regulations                 行政法规 @ 8yV15!
 
adverse impact                                 不利影响，负面影响 ,?GEL>F  
adverse opinion                                反对意见 7Op6>i  
advisory group                                  咨询组，顾问组 /I{<]m$  
agency fee                                        代理费，代理费用 R07K
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aggregate                                          总计，合计为…… &?mH[rG"  
alternation of document and record                 变造文件和记录 \
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alternative audit procedures                      替代审计程序，备选审计程序 \*x]xc/^  
amend                                              修改，修订 B./Lp_QK  
amortisation                                      摊销 UY*3b<F}  
analytical capacity                             分析能力 O/^7TBTn<r  
analytical procedures                               分析性程序 -W(O~AK  
annual financial statements                        年度会计报表，年度财务报表 Rh-e C6P  
appendix                                          附录，附表 A4.Q\0  
applicable                                         适用的 *TY?*H  
applicable laws and regulations                 适用的法规 d\}
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application systems                                  应用系统 zhH-lMNj-  
apply consistently                              一贯地执行，一贯地实施 fu3/n@L  
appropriate                                       适当的，合适的； Hu|;cbK  
征用，挪用 DfP4 `  
appropriate authorization                          适当的授权 h#9X0u7j  
appropriateness of audit evidence                    审计证据的适当性 G(F}o]  
approval                                    批准，核准 q]
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assertion                                    (会计报表上的)认定；确认 NF <|3|  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 6q ._8%  
asset                                                 资产，财产 S6gg(nNe  
asset restructuring                             资产重组 H: Rd4dl,  
assignment of duties                                 职责的划分 i-)OY,  
assistant                                     助理，助理人员 UD`bK a`E  
associated company                                 联属公司，联营公司 dieGLA<5_X  
association                                        联合，结合；协会，社团 +^n [B  
assumption                                       假设，假定 tgy*!B6a~  
at a given date                                         在某一特定时日 V|3}~(5=  
attestation                                         鉴证，公证 5LU8QHj3  
attestation service                             鉴证服务 X4LU/f<f  
audit adjustment                                审计调整 62~8>71;'  
audit areas                                        审计领域 p9k'.H^:_  
audit conclusion                                审计结论 A{mv[x-XN  
audit effectiveness                             审计效果 ohqi4Y!j/~  
audit efficiency                                  审计效率 n>
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audit engagement letter                      审计业务约定书 lAU`7uE  
audit evidence                                          审计证据 jovI8Dw >  
audit fee                                    审计费 9|v3lGK(  
audit files                                          审计档案  L5/J  
audit findings                                     审计中发现的事项 d 6 t#4!  
audit implementation stage                        审计实施阶段 25%[nkO4  
audit mark                                        审计标识 ,h,DB=!K<  
audit materiality                                 审计重要性 ]ovP^]]V  
audit method                                     审计方法 {fe[$KQ  
audit objective                                         审计目标，审计目的 _]btsv\)f  
audit of financial statements                      会计报表审计，财务报表审计 $_NYu  
audit opinion                                     审计意见 zil^^wT0J  
audit period                                      被审计期间，被审计年度 R{"Kh2q_  
audit plan                                          审计计划 4Cs |F7R  
audit planning                                    编制审计计划，制定审计计划，审计计划 WPT0=Hqp7  
audit planning stage                                  审计计划阶段 EY Ni`  
audit procedure                                审计程序 mOG;[CB  
audit programme                               审计程序表，具体审计计划 `R@1Sc<*|  
audit report                                       审计报告 T$[50~  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 qScc~i Oq  
audit report with a qualified opinion                 有保留意见的审计报告 K*^3FO}JG  
audit report with an adverse opinion                否定意见的审计报告 <7-:flQz~  
audit report with dual dates                      双重日期审计报告 xi|T7,\X  
audit reporting stage                                 审计报告阶段 2fIHFo\8  
audit responsibility                                   审计责任 H/"$#8-/  
audit results                                      审计结果
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audit risk                                          审计风险 JB.f7-  
audit sampling                                          审计抽样 BEWDTOY[  
audit sampling techniques                         审计抽样方法，审计抽样技术 W]b>k lp;  
audit strategies                                  审计策略 PhTMXv<cE  
audit summary                                         审计总结，审计小结 J:g4ES-/  
audit team                                         审计小组 r'!L}^n  
audit test                                    审计测试 wq$+m(  
audit trail                                          审计轨迹 jroR2*  
audit work                                        审计工作 Aw#@}TGT  
audit working paper                                 审计工作底稿 @I_
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audited financial statement                        审计会计报表，已审计财务报表 6  axe  
Auditing Guidelines (the～)                      审计规范指南 @@->A9'L  
auditing standards                             审计准则 1.
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audit-oriented working paper                          (审计)业务类工作底稿 ;7,>2VTm  
authorisation                                     授权 >@?!-Fy5  
authorisation of transaction                       交易的授权 Fo\* Cr9D  
availability                                         可获得性 <k59Ni9  
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balance                                      余额；差额；平衡 X0a)6HZ{  
balance sheet                                    资产负债表 IZ?+c@t  
bank                                                 银行 JmlMfMpXMs  
bank account                                    银行账户，银行户头 "u29| OY  
bank statement                                 银行对账单 YU>NGC]}d  
barter transaction                              易货交易，以物换物交易 ->"Z1  
basis of audit                                    审计依据 ~4-:;8a  
basis of preparation                                (会计报表的)编制基础 t5t!-w\M$+  
book of account                               账目，账簿 u*n%cXY;J/  
borrowing                                         借款，贷款，借债 );*:UzsC_  
branch                                              分支，分支机构，分店 j_]#Ew\q  
brought forward                                (账户余额等的)承上年，承上期，承上页 \PU7,*2  
budget                                              预算 #Y|t,x;  
building                                      建筑物；大楼 o USv)G.zb  
business conditions                                  业务情况，经营情况 wz[Xay9jW  
business licence                               (企业等的)营业执照 lqaOLZH  
business relation                                业务关系 p;nRxi7'  
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