[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 rzUlO5?R=  
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审计词汇英汉对照 yCP4r6X0  
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ability to continue as a going concern               持续经营能力 x`%JI=q  
acceptability                                     可接受性，可接受程度 bm#(?  
acceptable level of detection risk                     检查风险的可接受水平 _las;S'oa  
acceptance of engagement                       接受委托 Ln!A:dP}c-  
accepting the engagement for the first time              首次接受委托 \)/yC74r7(  
access to asset                                         对资产的接触 =5x&
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according to                                     根据，依据，依照 b~w=v_[(I  
account balance                                账户余额 Pw[g  
account for                                       对……进行会计处理，核算；解释 gE])!GMM3  
accounting                                        会计，会计学 h@ )  
accounting advisory serve                        会计咨询服务 F(,UA+$A  
accounting firm                                 会计师事务所 Bd~1P
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accounting information                      会计信息，会计资料 S1S;F9F  
accounting period                             会计期间 >V$ Gx>I  
accounting policies                                   会计政策 !.TLW  
accounting professional bodies                 会计职业组织，会计职业团体 k{I01  
accounting records                                   会计记录 eE@&ze>X  
accounting responsibility                           会计责任 y[?-@7i  
accounting service                             会计服务 rsXq- Pq*  
accounting standards                                会计准则 bZ1 78>J]  
Accounting Standards for Business Enterprises       企业会计准则 E
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accounting system                             会计系统 N?P%-/7  
accounting treatment                                会计处理 = ieag7!  
accuracy                                    准确性，精确性 eq4C+&O&  
additional audit procedures                      追加审计程序 _iV]_\0W2  
addressee                                         收件人，收信人 .2)
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Administration of State-owned Assets  (the～)     国有资产管理局 UVQ7L9%?f  
administrative laws and regulations                 行政法规 ]#2Y e7+  
adverse impact                                 不利影响，负面影响 De&6 9  
adverse opinion                                反对意见 F4L;BjnJ  
advisory group                                  咨询组，顾问组 p< "3&HA  
agency fee                                        代理费，代理费用 cLVeT  
aggregate                                          总计，合计为…… RsJ6OFcWV  
alternation of document and record                 变造文件和记录 GH1"xR4!  
alternative audit procedures                      替代审计程序，备选审计程序 Q'O[R+YT ,  
amend                                              修改，修订 QPtGdd  
amortisation                                      摊销 ~m^ #FJ
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analytical capacity                             分析能力 `n5"0QRd  
analytical procedures                               分析性程序 rl2&^N  
annual financial statements                        年度会计报表，年度财务报表 ~{,X3-S_H  
appendix                                          附录，附表 d5 7i)=  
applicable                                         适用的 A][fLlpr  
applicable laws and regulations                 适用的法规 xg_Df,  
application systems                                  应用系统 qMt++*Ls  
apply consistently                              一贯地执行，一贯地实施 G uQ=gN  
appropriate                                       适当的，合适的； F# T 07<  
征用，挪用 YjOs}TD lx  
appropriate authorization                          适当的授权 #n0Y6Pr  
appropriateness of audit evidence                    审计证据的适当性 O3DmNq$dz  
approval                                    批准，核准 3"n\8#X{  
assertion                                    (会计报表上的)认定；确认 }v:jncp  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 %\|'%/"`2(  
asset                                                 资产，财产 VA*
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asset restructuring                             资产重组 &e-U5'(6v_  
assignment of duties                                 职责的划分 \.YS%"Vz  
assistant                                     助理，助理人员 LI 2&&Mw  
associated company                                 联属公司，联营公司 Tm_B^W}  
association                                        联合，结合；协会，社团 ]0hrRA`  
assumption                                       假设，假定 g<{xC_J  
at a given date                                         在某一特定时日 J:&[59  
attestation                                         鉴证，公证 `Qr%+OD  
attestation service                             鉴证服务 NT@;N/I  
audit adjustment                                审计调整 mKo C.J  
audit areas                                        审计领域 l2N]a9bq@  
audit conclusion                                审计结论 ^WBuMCe  
audit effectiveness                             审计效果 ;q N+^;,2  
audit efficiency                                  审计效率 `;%]'F0`  
audit engagement letter                      审计业务约定书 =] *.ZH#h  
audit evidence                                          审计证据 P) 3mX.(}  
audit fee                                    审计费 T^J>ZDA  
audit files                                          审计档案 cuy1DDl  
audit findings                                     审计中发现的事项 <! )**  
audit implementation stage                        审计实施阶段 A\8}|r(>9E  
audit mark                                        审计标识 V3 ~~  
audit materiality                                 审计重要性 .9Y)AtJTS  
audit method                                     审计方法 i[wb0yL  
audit objective                                         审计目标，审计目的 Sb~MQ_  
audit of financial statements                      会计报表审计，财务报表审计 ;2B{9{  
audit opinion                                     审计意见 @v}/zS  
audit period                                      被审计期间，被审计年度 -D6exTxh"  
audit plan                                          审计计划 p<M\U"5Ye  
audit planning                                    编制审计计划，制定审计计划，审计计划 Um&(&?Xf  
audit planning stage                                  审计计划阶段 5mb]Q)f9-  
audit procedure                                审计程序 yX~v-N!X  
audit programme                               审计程序表，具体审计计划 S)DnPjN{  
audit report                                       审计报告 ,}K<*t[I  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 /7gOSwY  
audit report with a qualified opinion                 有保留意见的审计报告 &x3VCsC\|  
audit report with an adverse opinion                否定意见的审计报告 W.kM7z>G  
audit report with dual dates                      双重日期审计报告 C*P7-oE2rh  
audit reporting stage                                 审计报告阶段 /Q~i~B 2j-  
audit responsibility                                   审计责任 \L"kV!>  
audit results                                      审计结果 6Fe34n]m  
audit risk                                          审计风险 pR~U`r5z  
audit sampling                                          审计抽样 >,td(= :  
audit sampling techniques                         审计抽样方法，审计抽样技术 :0h_K  
audit strategies                                  审计策略 o}ZdTf=  
audit summary                                         审计总结，审计小结 ynbuN x*  
audit team                                         审计小组 ght$9>'n  
audit test                                    审计测试 r?/'!!4  
audit trail                                          审计轨迹 K5lmVF\$P  
audit work                                        审计工作 S\;V4@<Kn  
audit working paper                                 审计工作底稿 %$b:X5$Z  
audited financial statement                        审计会计报表，已审计财务报表 uCcYPvm  
Auditing Guidelines (the～)                      审计规范指南 55z]&5N  
auditing standards                             审计准则 [UH||qW  
audit-oriented working paper                          (审计)业务类工作底稿 r(P(Rj2~  
authorisation                                     授权 EVGt 5z  
authorisation of transaction                       交易的授权 EKO[!,  
availability                                         可获得性 |j,"Pl}il^  
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balance                                      余额；差额；平衡 @H=:)*;  
balance sheet                                    资产负债表 J@u;H$@/y  
bank                                                 银行 4T ~
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bank account                                    银行账户，银行户头 4M2j!Sw  
bank statement                                 银行对账单 !_Wi!Vr_  
barter transaction                              易货交易，以物换物交易 P}4QQw  
basis of audit                                    审计依据 ajEjZ6  
basis of preparation                                (会计报表的)编制基础 `G}TG(  
book of account                               账目，账簿 -X"
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borrowing                                         借款，贷款，借债 3qf Ym}d  
branch                                              分支，分支机构，分店 xU4 +|d  
brought forward                                (账户余额等的)承上年，承上期，承上页 0.@&_XTPl  
budget                                              预算 Rd#WMo2Xd  
building                                      建筑物；大楼 e7sp =I,  
business conditions                                  业务情况，经营情况 =o$sxb E(  
business licence                               (企业等的)营业执照 hbY5l}\5  
business relation                                业务关系 ~GZY5HF  
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