[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 z9HQFRbo[  
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审计词汇英汉对照 /N%f78 Z  
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ability to continue as a going concern               持续经营能力 '0 (Bb  
acceptability                                     可接受性，可接受程度 zp4ru\  
acceptable level of detection risk                     检查风险的可接受水平 P+}qaup  
acceptance of engagement                       接受委托 CI{]o&Tf  
accepting the engagement for the first time              首次接受委托 `8FC&%X_  
access to asset                                         对资产的接触 A</[Q>8  
according to                                     根据，依据，依照 8.pz?{**T  
account balance                                账户余额 h| UT/:  
account for                                       对……进行会计处理，核算；解释 |B`-chK  
accounting                                        会计，会计学 hQL
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accounting advisory serve                        会计咨询服务 %\~;I73  
accounting firm                                 会计师事务所 +crAkb}i  
accounting information                      会计信息，会计资料 }0 <x4|=  
accounting period                             会计期间 A^,(Vyd  
accounting policies                                   会计政策 Z$zUy|s[  
accounting professional bodies                 会计职业组织，会计职业团体 iLmU|jdE  
accounting records                                   会计记录 HAO/r`7*  
accounting responsibility                           会计责任 !-.-!hBN  
accounting service                             会计服务 X3W)c&Pr  
accounting standards                                会计准则 qh7o;x~,  
Accounting Standards for Business Enterprises       企业会计准则 (X>y)V  
accounting system                             会计系统 OM4s.BLY  
accounting treatment                                会计处理 C9=f=sGL  
accuracy                                    准确性，精确性 Dx <IS^>i  
additional audit procedures                      追加审计程序 w|L~+   
addressee                                         收件人，收信人 On'3K+(_  
Administration of State-owned Assets  (the～)     国有资产管理局 ~5!ukGK_  
administrative laws and regulations                 行政法规
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adverse impact                                 不利影响，负面影响 ,6M-xSDs  
adverse opinion                                反对意见 %+I(S
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advisory group                                  咨询组，顾问组 raqLXO!j  
agency fee                                        代理费，代理费用 }qK eX4\-  
aggregate                                          总计，合计为…… Xx'>5
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alternation of document and record                 变造文件和记录 L/
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alternative audit procedures                      替代审计程序，备选审计程序 LV]\{'  
amend                                              修改，修订 +XpRkX&-  
amortisation                                      摊销 mKsj7  
analytical capacity                             分析能力 _O!D*=I  
analytical procedures                               分析性程序 h[Iu_#HMa  
annual financial statements                        年度会计报表，年度财务报表 Hzj*X}X#K  
appendix                                          附录，附表 O"#`i{^?2  
applicable                                         适用的 .\d0lJSr  
applicable laws and regulations                 适用的法规 '
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application systems                                  应用系统 b]JN23IS2  
apply consistently                              一贯地执行，一贯地实施 z!3Z^d`  
appropriate                                       适当的，合适的； -:~`g*3#  
征用，挪用 lwY{rWo  
appropriate authorization                          适当的授权 JxLH]1b  
appropriateness of audit evidence                    审计证据的适当性 ^m+W  
approval                                    批准，核准 :mJM=FeJ  
assertion                                    (会计报表上的)认定；确认 D46|)-  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 q~w;C([k_  
asset                                                 资产，财产 /GXO2zO  
asset restructuring                             资产重组 aDOH3Ri0K!  
assignment of duties                                 职责的划分 J<BdIKCma  
assistant                                     助理，助理人员 I!(
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associated company                                 联属公司，联营公司 bv+e'$U3  
association                                        联合，结合；协会，社团 X* JD  
assumption                                       假设，假定 ?+|tPjg$  
at a given date                                         在某一特定时日 OK)0no=OAK  
attestation                                         鉴证，公证 YSwD#jO0  
attestation service                             鉴证服务 b@X@5SJFW  
audit adjustment                                审计调整 (mD]}{>  
audit areas                                        审计领域 sN g"JQ  
audit conclusion                                审计结论 @TprSd  
audit effectiveness                             审计效果
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audit efficiency                                  审计效率 :$tW9*\KY  
audit engagement letter                      审计业务约定书 p)jxqg
 
audit evidence                                          审计证据 C
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audit fee                                    审计费 E+)Go-rS(  
audit files                                          审计档案 y2U:( H:l!  
audit findings                                     审计中发现的事项 e
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audit implementation stage                        审计实施阶段 C5M-MZaS  
audit mark                                        审计标识 bT8UmR98  
audit materiality                                 审计重要性 I;v`o{  
audit method                                     审计方法 CHU'FSq!  
audit objective                                         审计目标，审计目的 KwHOV
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audit of financial statements                      会计报表审计，财务报表审计 nGbrWu]w  
audit opinion                                     审计意见 LF~#4)B   
audit period                                      被审计期间，被审计年度 )QE_+H}p  
audit plan                                          审计计划 G8s`<:9*  
audit planning                                    编制审计计划，制定审计计划，审计计划 @Y,F&8a$  
audit planning stage                                  审计计划阶段 d!t@A  
audit procedure                                审计程序 !LJ.L?9qw  
audit programme                               审计程序表，具体审计计划 AWDjj\Q4  
audit report                                       审计报告 =c,gK8C  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 +B m+Pj>  
audit report with a qualified opinion                 有保留意见的审计报告 yq}{6IyZ^  
audit report with an adverse opinion                否定意见的审计报告 +i^s\c!3;  
audit report with dual dates                      双重日期审计报告 9C$!tz>>+i  
audit reporting stage                                 审计报告阶段 [:QMn
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audit responsibility                                   审计责任 nX~MoWH1  
audit results                                      审计结果 IebS~N E  
audit risk                                          审计风险 z~H Gc"~  
audit sampling                                          审计抽样 \zi3.;9|;  
audit sampling techniques                         审计抽样方法，审计抽样技术 ;SW-dfo2i  
audit strategies                                  审计策略 !{Y#<t G]  
audit summary                                         审计总结，审计小结 752wK|o0|;  
audit team                                         审计小组 bIArAS9%  
audit test                                    审计测试 wuzz%9;@B  
audit trail                                          审计轨迹 *r`Yz}  
audit work                                        审计工作 p4'"Wk8  
audit working paper                                 审计工作底稿 // Gvk|O1  
audited financial statement                        审计会计报表，已审计财务报表 W/>?1+r.Z  
Auditing Guidelines (the～)                      审计规范指南 #:|Y(,c  
auditing standards                             审计准则 ;}~=W!yz  
audit-oriented working paper                          (审计)业务类工作底稿 NXBOo  
authorisation                                     授权 32iI :u  
authorisation of transaction                       交易的授权 -W_s]oBg  
availability                                         可获得性  9+QrTO  
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balance                                      余额；差额；平衡 'j_H{kQy  
balance sheet                                    资产负债表 {^W,e ^:  
bank                                                 银行 *d@Hnu"q  
bank account                                    银行账户，银行户头 D-GU"^-9  
bank statement                                 银行对账单 9i}D6 te  
barter transaction                              易货交易，以物换物交易 b8.%?_?  
basis of audit                                    审计依据 ;J(,F:N  
basis of preparation                                (会计报表的)编制基础 Qs9U&*L  
book of account                               账目，账簿 jw[
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borrowing                                         借款，贷款，借债 358/t/4{p  
branch                                              分支，分支机构，分店 )$B+3f  
brought forward                                (账户余额等的)承上年，承上期，承上页 wzPw;
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budget                                              预算 />Vx*^u8Hz  
building                                      建筑物；大楼 |{)xC=  
business conditions                                  业务情况，经营情况 (AG  
business licence                               (企业等的)营业执照 ;_/q>DR>,3  
business relation                                业务关系 q|X4[E|{Q  
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