[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 Qp-nr]  
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审计词汇英汉对照 vKI,|UD&-  
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ability to continue as a going concern               持续经营能力 1`h`-dqr#  
acceptability                                     可接受性，可接受程度 X}?cAo2N  
acceptable level of detection risk                     检查风险的可接受水平 @NV$!FB<  
acceptance of engagement                       接受委托 #"f:m`  
accepting the engagement for the first time              首次接受委托 38 B\ \  
access to asset                                         对资产的接触 .[CXW2k  
according to                                     根据，依据，依照 WM >9sJf  
account balance                                账户余额 /] R]7  
account for                                       对……进行会计处理，核算；解释 FiIN\  
accounting                                        会计，会计学 m_St"`6 .  
accounting advisory serve                        会计咨询服务 H]}- U8}sp  
accounting firm                                 会计师事务所 wN*e6dOF  
accounting information                      会计信息，会计资料 BD9` +
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accounting period                             会计期间 nYE_WXY3V  
accounting policies                                   会计政策 <'s1+^LC  
accounting professional bodies                 会计职业组织，会计职业团体 5M*ZZ+YX  
accounting records                                   会计记录 P;A"`Il  
accounting responsibility                           会计责任 \DfvNeF  
accounting service                             会计服务 e[{LNM{/#  
accounting standards                                会计准则 Oys.8%+ P  
Accounting Standards for Business Enterprises       企业会计准则 YF."D%?  
accounting system                             会计系统 Que)kjp  
accounting treatment                                会计处理 gA.G:1v  
accuracy                                    准确性，精确性 +z9;BPw%  
additional audit procedures                      追加审计程序 g fO.Ky6  
addressee                                         收件人，收信人 y0rT=kU  
Administration of State-owned Assets  (the～)     国有资产管理局 8n2*z  
administrative laws and regulations                 行政法规 "-I>  
adverse impact                                 不利影响，负面影响 jMd's|#OP  
adverse opinion                                反对意见 o_={xrmIA  
advisory group                                  咨询组，顾问组 @++ X H}  
agency fee                                        代理费，代理费用 )B8[w  
aggregate                                          总计，合计为…… A03PEaZO  
alternation of document and record                 变造文件和记录 na/t=<{  
alternative audit procedures                      替代审计程序，备选审计程序 d5bj$oH  
amend                                              修改，修订 m;[z)-&"  
amortisation                                      摊销 ~6@~fhu  
analytical capacity                             分析能力 ?(ks=rRK  
analytical procedures                               分析性程序 lW7kBCsz#  
annual financial statements                        年度会计报表，年度财务报表 g#Yqw  
appendix                                          附录，附表 lOZ.{0{f,  
applicable                                         适用的 Tm`QZh3  
applicable laws and regulations                 适用的法规 I80.|KIv  
application systems                                  应用系统 GJ?rqmbL  
apply consistently                              一贯地执行，一贯地实施 o F@{&  
appropriate                                       适当的，合适的； XFd[>U<X  
征用，挪用 NUm3E4  
appropriate authorization                          适当的授权 >.M `Fz.  
appropriateness of audit evidence                    审计证据的适当性 m*["  
approval                                    批准，核准 R=8!]Oi6  
assertion                                    (会计报表上的)认定；确认 :*Ckq~[Hg  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 x}F.<`  
asset                                                 资产，财产 nA+[[(6  
asset restructuring                             资产重组 lt(,/  
assignment of duties                                 职责的划分 Lu-owP7nB  
assistant                                     助理，助理人员 >-oa`im+  
associated company                                 联属公司，联营公司 -4X,x  
association                                        联合，结合；协会，社团 7tfFRUw  
assumption                                       假设，假定 #<se0CJB  
at a given date                                         在某一特定时日 7b Gzun&  
attestation                                         鉴证，公证 e2Xx7*vS  
attestation service                             鉴证服务 xG<S2R2VQh  
audit adjustment                                审计调整 tT'd]  
audit areas                                        审计领域 >,1'[)_  
audit conclusion                                审计结论 U>X06T  
audit effectiveness                             审计效果  h2,AcM  
audit efficiency                                  审计效率 I,?bZ&@8  
audit engagement letter                      审计业务约定书 iiRK3m  
audit evidence                                          审计证据 VX;u54hS  
audit fee                                    审计费 yP[GU| >(  
audit files                                          审计档案 kqHh@]Z0'  
audit findings                                     审计中发现的事项 !nykq}kPN\  
audit implementation stage                        审计实施阶段 m<OxO\Mpf  
audit mark                                        审计标识 l;?.YtMg  
audit materiality                                 审计重要性 $\a;?>WA"  
audit method                                     审计方法 d (
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audit objective                                         审计目标，审计目的 zJ & qR  
audit of financial statements                      会计报表审计，财务报表审计 LzgD#K
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audit opinion                                     审计意见 ~|!q>z  
audit period                                      被审计期间，被审计年度 *~fN^{B'!  
audit plan                                          审计计划 BH*vsxe  
audit planning                                    编制审计计划，制定审计计划，审计计划 xaSkn  
audit planning stage                                  审计计划阶段 u,oxUySeG  
audit procedure                                审计程序 Jr1^qY`0+  
audit programme                               审计程序表，具体审计计划 ,PIdPaV--  
audit report                                       审计报告 /G84T,H  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 '#q"u y  
audit report with a qualified opinion                 有保留意见的审计报告 D Zh6/n#q  
audit report with an adverse opinion                否定意见的审计报告 s?_b[B d  
audit report with dual dates                      双重日期审计报告 ~=#jO0dE|  
audit reporting stage                                 审计报告阶段 MT
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audit responsibility                                   审计责任 8V4Qyi|@F  
audit results                                      审计结果 rJNf&x%6  
audit risk                                          审计风险 hefV0)4K  
audit sampling                                          审计抽样 J-X5n 3I&  
audit sampling techniques                         审计抽样方法，审计抽样技术 A.<X78!^  
audit strategies                                  审计策略 q F}5mUcZ4  
audit summary                                         审计总结，审计小结 f \4Qp  
audit team                                         审计小组 O;,k~  
audit test                                    审计测试 iJ sw:Nc  
audit trail                                          审计轨迹 |,yS>kjp  
audit work                                        审计工作 gc(1,hv  
audit working paper                                 审计工作底稿 9jvg[H  
audited financial statement                        审计会计报表，已审计财务报表 zpa'G1v  
Auditing Guidelines (the～)                      审计规范指南 r3*wH1n  
auditing standards                             审计准则 t_j.@|/FZ  
audit-oriented working paper                          (审计)业务类工作底稿 mexI}  
authorisation                                     授权 iPkG=*Ip(%  
authorisation of transaction                       交易的授权 ^?juY}rZ=|  
availability                                         可获得性 h[B Ft{x  
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balance                                      余额；差额；平衡 xds"n5  
balance sheet                                    资产负债表 bNL E=#ro  
bank                                                 银行 )3u[btm  
bank account                                    银行账户，银行户头 fc!%W#-  
bank statement                                 银行对账单 hSg:Rqnk  
barter transaction                              易货交易，以物换物交易 ?X:RrZ:/  
basis of audit                                    审计依据 Q"Bgr&RJ  
basis of preparation                                (会计报表的)编制基础 B:^U~sR  
book of account                               账目，账簿 6 a$%  
borrowing                                         借款，贷款，借债 +_`F@^R_  
branch                                              分支，分支机构，分店 oxad}Y  
brought forward                                (账户余额等的)承上年，承上期，承上页 ~" $9auQtC  
budget                                              预算 -''vxt?7H&  
building                                      建筑物；大楼 -7+Fb^"L  
business conditions                                  业务情况，经营情况 esLY1c%"/  
business licence                               (企业等的)营业执照 DPe`C%Oc1  
business relation                                业务关系 bUqO.FZ[  
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