[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 Yyf8B  
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审计词汇英汉对照 :v#3;('7  
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ability to continue as a going concern               持续经营能力  TeHR,GB  
acceptability                                     可接受性，可接受程度 p4=^ UP  
acceptable level of detection risk                     检查风险的可接受水平 *`[LsG]ZF  
acceptance of engagement                       接受委托 8WMC ~  
accepting the engagement for the first time              首次接受委托 s&4Y+dk93  
access to asset                                         对资产的接触 k# /_Zd  
according to                                     根据，依据，依照 d4/ZOj+%  
account balance                                账户余额 0oD?4gn  
account for                                       对……进行会计处理，核算；解释 z[th@!3  
accounting                                        会计，会计学 C 7v 8  
accounting advisory serve                        会计咨询服务 V<b"jCXI  
accounting firm                                 会计师事务所 k7?(IU  
accounting information                      会计信息，会计资料 :EZTJu  
accounting period                             会计期间 |2Q;SaI^\  
accounting policies                                   会计政策 qSON3Iid  
accounting professional bodies                 会计职业组织，会计职业团体 8D-g%Aj-  
accounting records                                   会计记录 E8/P D  
accounting responsibility                           会计责任 8d-_'MXk3  
accounting service                             会计服务 Tw$lakw  
accounting standards                                会计准则 uv,t(a.^  
Accounting Standards for Business Enterprises       企业会计准则 3vx?x39*Y  
accounting system                             会计系统 _95V"h
 
accounting treatment                                会计处理 JVRK\A|R  
accuracy                                    准确性，精确性 ?g1%-F+  
additional audit procedures                      追加审计程序 n<MH\.!tM  
addressee                                         收件人，收信人 CZ|R-ky6p  
Administration of State-owned Assets  (the～)     国有资产管理局 tcfUhSz,I  
administrative laws and regulations                 行政法规 J*.qiUAgW  
adverse impact                                 不利影响，负面影响 dLLF
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adverse opinion                                反对意见 N/(&&\3  
advisory group                                  咨询组，顾问组 7yK >  
agency fee                                        代理费，代理费用 e(sQgtM6  
aggregate                                          总计，合计为…… t ;(kSg.  
alternation of document and record                 变造文件和记录 N]gdS]pP2{  
alternative audit procedures                      替代审计程序，备选审计程序 dAR):ZKq?  
amend                                              修改，修订 C;_10Rb2ut  
amortisation                                      摊销 Eg>MG87  
analytical capacity                             分析能力 MbYAK-l.h  
analytical procedures                               分析性程序 =F6J%$  
annual financial statements                        年度会计报表，年度财务报表 `zF=h#i  
appendix                                          附录，附表 &q>=6sQvf  
applicable                                         适用的 7cH[}v`pn  
applicable laws and regulations                 适用的法规 G0^NkH,k  
application systems                                  应用系统 'F1NBL  
apply consistently                              一贯地执行，一贯地实施 't
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appropriate                                       适当的，合适的； @wbV@  
征用，挪用 in$Pk$ c  
appropriate authorization                          适当的授权 F4@``20|  
appropriateness of audit evidence                    审计证据的适当性 XDU&Z2A  
approval                                    批准，核准 U
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assertion                                    (会计报表上的)认定；确认 U\P ;,o  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 p3&w/K{L6w  
asset                                                 资产，财产 "YM)bc  
asset restructuring                             资产重组 R["_Mff  
assignment of duties                                 职责的划分 vk&C'&uV9@  
assistant                                     助理，助理人员 1-4W4"#  
associated company                                 联属公司，联营公司 Z3)1!|#Q  
association                                        联合，结合；协会，社团 iXeywO2nP  
assumption                                       假设，假定 }sZme3*J[  
at a given date                                         在某一特定时日 __OD^?qa  
attestation                                         鉴证，公证 !q mnMY$  
attestation service                             鉴证服务 5\lOZYHX  
audit adjustment                                审计调整 H1]G<N3  
audit areas                                        审计领域 (=,p"3^  
audit conclusion                                审计结论 q<dZy? f  
audit effectiveness                             审计效果 > -OQk"o  
audit efficiency                                  审计效率 ?"\X46Gz;  
audit engagement letter                      审计业务约定书 yc?+L;fN  
audit evidence                                          审计证据 s0WI93+z  
audit fee                                    审计费 q,A;d^g  
audit files                                          审计档案 $5Jo%K%  
audit findings                                     审计中发现的事项 NLf6}  
audit implementation stage                        审计实施阶段 >d%;+2  
audit mark                                        审计标识 =y.?=`"  
audit materiality                                 审计重要性 C;QIp6"1  
audit method                                     审计方法 Ou>L|#=!  
audit objective                                         审计目标，审计目的 u6j\@U6I  
audit of financial statements                      会计报表审计，财务报表审计
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audit opinion                                     审计意见 1--_E,Su>  
audit period                                      被审计期间，被审计年度 :_X9x{  
audit plan                                          审计计划 CvS}U%  
audit planning                                    编制审计计划，制定审计计划，审计计划 bdEc?  
audit planning stage                                  审计计划阶段 kdcr*7w  
audit procedure                                审计程序 Sxa+"0d6  
audit programme                               审计程序表，具体审计计划 E]/` JI'%  
audit report                                       审计报告 DEM;)-D  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 }&M  $  
audit report with a qualified opinion                 有保留意见的审计报告 ckG`^<  
audit report with an adverse opinion                否定意见的审计报告 R9%Um6  
audit report with dual dates                      双重日期审计报告 KF(N=?KO  
audit reporting stage                                 审计报告阶段 w,f1F;!q1  
audit responsibility                                   审计责任 c0h:Vqk-  
audit results                                      审计结果 PZ06 _  
audit risk                                          审计风险 {]ie|>'=C  
audit sampling                                          审计抽样 U51C /A  
audit sampling techniques                         审计抽样方法，审计抽样技术 .sCi9d WR  
audit strategies                                  审计策略 (r78AZ  
audit summary                                         审计总结，审计小结 sTv;Ogs.  
audit team                                         审计小组 5F&xU$$a-  
audit test                                    审计测试 tj7{[3~-[  
audit trail                                          审计轨迹 0Rgo#`7l  
audit work                                        审计工作 5'*v -l,[  
audit working paper                                 审计工作底稿 rXgU*3RG  
audited financial statement                        审计会计报表，已审计财务报表 99)md  
Auditing Guidelines (the～)                      审计规范指南 XqX6UEVR4  
auditing standards                             审计准则 vy&q7EX<i  
audit-oriented working paper                          (审计)业务类工作底稿 4AA3D!$  
authorisation                                     授权 `IN/1=]5  
authorisation of transaction                       交易的授权 ) bRj'*  
availability                                         可获得性 ksb.]P d.  
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balance                                      余额；差额；平衡 (nL''#Ka  
balance sheet                                    资产负债表 walQo^<  
bank                                                 银行 1HPYW7jk@"  
bank account                                    银行账户，银行户头 lM/)<I\8  
bank statement                                 银行对账单 _ljdo`j#N  
barter transaction                              易货交易，以物换物交易 /1O
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basis of audit                                    审计依据 !5FZxmUup  
basis of preparation                                (会计报表的)编制基础 Ut|G.%1Vd%  
book of account                               账目，账簿 Bg3`w__l;  
borrowing                                         借款，贷款，借债 ?2LRMh")$  
branch                                              分支，分支机构，分店 fiG/"/u  
brought forward                                (账户余额等的)承上年，承上期，承上页 p)'.swpJ  
budget                                              预算 dB`3"aSN7  
building                                      建筑物；大楼 V)Oj6nD]  
business conditions                                  业务情况，经营情况 rsSE*(T t  
business licence                               (企业等的)营业执照 \l$gcFXb  
business relation                                业务关系 5ctH=t0  
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