[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 j |qdf3^f  
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审计词汇英汉对照 WX`wz>KK^  
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ability to continue as a going concern               持续经营能力 Eh|6{LDn!  
acceptability                                     可接受性，可接受程度 sFvYCRw /  
acceptable level of detection risk                     检查风险的可接受水平 'P
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acceptance of engagement                       接受委托 cG3tn&AXi  
accepting the engagement for the first time              首次接受委托 ]n'.}"8Kn  
access to asset                                         对资产的接触 5nmE*(  
according to                                     根据，依据，依照 x[BA <UNO  
account balance                                账户余额 8u"C7} N_  
account for                                       对……进行会计处理，核算；解释 ;Yg/y  
accounting                                        会计，会计学 <~svy)Cz  
accounting advisory serve                        会计咨询服务 j~cG#t]  
accounting firm                                 会计师事务所 N>g6KgX{K  
accounting information                      会计信息，会计资料 <iH"5DEe  
accounting period                             会计期间 qjf4G[]!  
accounting policies                                   会计政策 =NPo<^Lae  
accounting professional bodies                 会计职业组织，会计职业团体 i\4dd)p-  
accounting records                                   会计记录 sebm  
accounting responsibility                           会计责任 uMZ<i}  
accounting service                             会计服务 MRK3Cey}%  
accounting standards                                会计准则 gy#G;9p  
Accounting Standards for Business Enterprises       企业会计准则 a", 8N"'  
accounting system                             会计系统 l~@ -oE  
accounting treatment                                会计处理 X&@>M}  
accuracy                                    准确性，精确性 Tv% Z|%*  
additional audit procedures                      追加审计程序 JiXN"s^mcb  
addressee                                         收件人，收信人 Z^KWYe'w  
Administration of State-owned Assets  (the～)     国有资产管理局 fq)
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administrative laws and regulations                 行政法规 ,ob)6P^rw  
adverse impact                                 不利影响，负面影响 y>r^ MQ  
adverse opinion                                反对意见 k4^!"~<+0  
advisory group                                  咨询组，顾问组 lZ`@ }^&  
agency fee                                        代理费，代理费用 Go~3L8 '  
aggregate                                          总计，合计为…… vv`53 Pbw)  
alternation of document and record                 变造文件和记录 92*"3)
  
alternative audit procedures                      替代审计程序，备选审计程序 fCv.$5   
amend                                              修改，修订 OPv~1h<[  
amortisation                                      摊销 3Ea/)EB]  
analytical capacity                             分析能力 T\7t#Z k  
analytical procedures                               分析性程序 M=EV^Tw-=  
annual financial statements                        年度会计报表，年度财务报表 )S@TYzdAN  
appendix                                          附录，附表 !\\1#:*_W  
applicable                                         适用的 j<
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applicable laws and regulations                 适用的法规 ),-MrL8c%  
application systems                                  应用系统 Bv6~! p  
apply consistently                              一贯地执行，一贯地实施 d#I; e  
appropriate                                       适当的，合适的； o'YK\L!p  
征用，挪用 Uo|T6N  
appropriate authorization                          适当的授权 `mN5sq  
appropriateness of audit evidence                    审计证据的适当性 'puiahA  
approval                                    批准，核准 0!1cHB/c  
assertion                                    (会计报表上的)认定；确认 LcHe5Bv%  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 Cg^1(dBd[9  
asset                                                 资产，财产 x!?$y_t  
asset restructuring                             资产重组 cA!o xti  
assignment of duties                                 职责的划分 gy5R"_MU  
assistant                                     助理，助理人员 njb{
  
associated company                                 联属公司，联营公司 l?x'R("{  
association                                        联合，结合；协会，社团 #ePtfRzJ  
assumption                                       假设，假定 dp'k$el  
at a given date                                         在某一特定时日 ]sB%j@G  
attestation                                         鉴证，公证 !q^2| %  
attestation service                             鉴证服务 ey U*20  
audit adjustment                                审计调整 QY1|:(  
audit areas                                        审计领域 zf[KZ\6H  
audit conclusion                                审计结论 h)X"<a++N  
audit effectiveness                             审计效果 (:7Z-V2(  
audit efficiency                                  审计效率 NHaqT@:  
audit engagement letter                      审计业务约定书 /nNrvMtv  
audit evidence                                          审计证据 s { 0c .
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audit fee                                    审计费 ?!n0N\|i]  
audit files                                          审计档案 z'k@$@:0XD  
audit findings                                     审计中发现的事项 Twk,R. O  
audit implementation stage                        审计实施阶段 L#u!T)!zW  
audit mark                                        审计标识 @t3&#I}mc  
audit materiality                                 审计重要性 hoZM;wC  
audit method                                     审计方法 -1]8f  
audit objective                                         审计目标，审计目的 nSbcq>3  
audit of financial statements                      会计报表审计，财务报表审计 b./MV z  
audit opinion                                     审计意见 p9*Ak U&]  
audit period                                      被审计期间，被审计年度 *<ww~^a  
audit plan                                          审计计划 ,4S6F HK  
audit planning                                    编制审计计划，制定审计计划，审计计划 Z$Vd8U;  
audit planning stage                                  审计计划阶段 C\1x3  
audit procedure                                审计程序 b3+F~G-I"  
audit programme                               审计程序表，具体审计计划 .J2tm2]"EZ  
audit report                                       审计报告 RjGJfN{  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 :qK^71gz  
audit report with a qualified opinion                 有保留意见的审计报告 [R{%r^"2p  
audit report with an adverse opinion                否定意见的审计报告 |@pn=wW  
audit report with dual dates                      双重日期审计报告 UiN6-{v<2  
audit reporting stage                                 审计报告阶段 $Rf)iW;h  
audit responsibility                                   审计责任 SG-Xgr@  
audit results                                      审计结果 ac/<N%  
audit risk                                          审计风险 /jd.<r=_I  
audit sampling                                          审计抽样 m+pFU?<|  
audit sampling techniques                         审计抽样方法，审计抽样技术 42.y.LtZ  
audit strategies                                  审计策略 T1YbF/M'  
audit summary                                         审计总结，审计小结 Rj])c^ZA'*  
audit team                                         审计小组 70T{tB  
audit test                                    审计测试 ge$p/  
audit trail                                          审计轨迹 k6^!G"  
audit work                                        审计工作 )L$)qfQ~x  
audit working paper                                 审计工作底稿 8'0
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audited financial statement                        审计会计报表，已审计财务报表 !2]'S=Y  
Auditing Guidelines (the～)                      审计规范指南 5>S)+p  
auditing standards                             审计准则 Aiqn6BX{  
audit-oriented working paper                          (审计)业务类工作底稿 nT/Azg  
authorisation                                     授权 *T
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authorisation of transaction                       交易的授权 0GMov]W?i  
availability                                         可获得性 [>LL  
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balance                                      余额；差额；平衡 rHD_sC*  
balance sheet                                    资产负债表 '\/|K  
bank                                                 银行 fzW!-  
bank account                                    银行账户，银行户头 {7LN
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bank statement                                 银行对账单 .v_-V?7   
barter transaction                              易货交易，以物换物交易 1ac;6`  
basis of audit                                    审计依据 B1(T-pr  
basis of preparation                                (会计报表的)编制基础 P] qL&_  
book of account                               账目，账簿 |HA1.Y=  
borrowing                                         借款，贷款，借债 ]5:0.$5  
branch                                              分支，分支机构，分店 |&AZ95v   
brought forward                                (账户余额等的)承上年，承上期，承上页 1'BC R  
budget                                              预算 )LjW=;(b  
building                                      建筑物；大楼 uu;1B. [b  
business conditions                                  业务情况，经营情况 3s$vaV~(a  
business licence                               (企业等的)营业执照 2#`9OLu8X  
business relation                                业务关系 Xx e07J~  
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