[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 :@-.whj  
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审计词汇英汉对照 Np/vPa
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ability to continue as a going concern               持续经营能力 \r [@A3O  
acceptability                                     可接受性，可接受程度 m)Wq*&,o  
acceptable level of detection risk                     检查风险的可接受水平 8q; aCtei  
acceptance of engagement                       接受委托 kO$n0y5e  
accepting the engagement for the first time              首次接受委托 *p9k> )'J  
access to asset                                         对资产的接触 !T 9CpIM%  
according to                                     根据，依据，依照 mc{W\ H  
account balance                                账户余额 .K`n;l Vs  
account for                                       对……进行会计处理，核算；解释 m; L3c(r.  
accounting                                        会计，会计学 W>:MK-_J  
accounting advisory serve                        会计咨询服务 DfVJ~,x~  
accounting firm                                 会计师事务所 WZ h_z^rwn  
accounting information                      会计信息，会计资料 I&<'A[vHl  
accounting period                             会计期间 a2/Mf   
accounting policies                                   会计政策 }>V
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accounting professional bodies                 会计职业组织，会计职业团体 }}k*i0  
accounting records                                   会计记录 0G2Y_A&e**  
accounting responsibility                           会计责任 $xcZ{C  
accounting service                             会计服务 qk(bA/+e  
accounting standards                                会计准则 D0z[h(m  
Accounting Standards for Business Enterprises       企业会计准则 4;eD}g
  
accounting system                             会计系统 VE}r'MBk  
accounting treatment                                会计处理 NytodVZ' 3  
accuracy                                    准确性，精确性 dczSW]%  
additional audit procedures                      追加审计程序 .?LRt  
addressee                                         收件人，收信人 Q{an[9To~P  
Administration of State-owned Assets  (the～)     国有资产管理局 -eIo  
administrative laws and regulations                 行政法规 Wu(^k25  
adverse impact                                 不利影响，负面影响 =E^/gc%X  
adverse opinion                                反对意见 gQJLqs"F  
advisory group                                  咨询组，顾问组 ]>%2,+5   
agency fee                                        代理费，代理费用 oK$Krrs0&  
aggregate                                          总计，合计为…… ^7Z;=] 8J  
alternation of document and record                 变造文件和记录 WNKg>$M  
alternative audit procedures                      替代审计程序，备选审计程序
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amend                                              修改，修订 *'\HG  
amortisation                                      摊销 xE
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analytical capacity                             分析能力 (U_HX2f  
analytical procedures                               分析性程序 =6'bGC%c  
annual financial statements                        年度会计报表，年度财务报表 ck3+A/ !z  
appendix                                          附录，附表 P"]l/  
applicable                                         适用的 #,1z=/d.  
applicable laws and regulations                 适用的法规 _*b`;{3  
application systems                                  应用系统 #kA?*i[T  
apply consistently                              一贯地执行，一贯地实施 DiTpjk]c`  
appropriate                                       适当的，合适的； EuImj#Zl  
征用，挪用 lP*=4Jh  
appropriate authorization                          适当的授权 bf{_U%`  
appropriateness of audit evidence                    审计证据的适当性 q/d?cLgl  
approval                                    批准，核准  Lo5pn  
assertion                                    (会计报表上的)认定；确认 c\&;
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assessed level of control risk                           对控制风险的评估，控制风险的评估水平 NJVkn~<  
asset                                                 资产，财产 J9DI(`  
asset restructuring                             资产重组 "?lz[K>  
assignment of duties                                 职责的划分 LZ.Xcy  
assistant                                     助理，助理人员 _VTpfeL@n  
associated company                                 联属公司，联营公司 ;Krb/qr4_  
association                                        联合，结合；协会，社团 %Lb
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assumption                                       假设，假定 #y[omla8  
at a given date                                         在某一特定时日 @^ *62  
attestation                                         鉴证，公证 }V`_(%Q-e  
attestation service                             鉴证服务 #8ltV`
 
audit adjustment                                审计调整  Fq5u%S  
audit areas                                        审计领域 %e3E}m>  
audit conclusion                                审计结论 _\Z'Yl  
audit effectiveness                             审计效果 56.JBBZZ  
audit efficiency                                  审计效率 )N607 Fa-  
audit engagement letter                      审计业务约定书 PHY!yc-LjV  
audit evidence                                          审计证据 a1/+C$ oB  
audit fee                                    审计费 r>TOJVT&]  
audit files                                          审计档案 TW70z]B  
audit findings                                     审计中发现的事项 YRr,{[e  
audit implementation stage                        审计实施阶段 $xq04ejJ  
audit mark                                        审计标识 d_0(;'
 
audit materiality                                 审计重要性 S]~5iO_bst  
audit method                                     审计方法 3EY m@oZj  
audit objective                                         审计目标，审计目的 [@8po-()L  
audit of financial statements                      会计报表审计，财务报表审计 $!y^t$u$@  
audit opinion                                     审计意见 R[S1<m;  
audit period                                      被审计期间，被审计年度 `wU['{=  
audit plan                                          审计计划 !E_|Zp]up  
audit planning                                    编制审计计划，制定审计计划，审计计划 R5((
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audit planning stage                                  审计计划阶段 z,7;+6*=L  
audit procedure                                审计程序 U{LS_VI~  
audit programme                               审计程序表，具体审计计划 jYFmL_{  
audit report                                       审计报告 +`>E_+
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audit report with a disclaimer of opinion           拒绝表示意见审计报告 xpo^\E?2  
audit report with a qualified opinion                 有保留意见的审计报告 Kg2Du'WQ^  
audit report with an adverse opinion                否定意见的审计报告 QjG/H0*mP  
audit report with dual dates                      双重日期审计报告 A9u>bWIE7  
audit reporting stage                                 审计报告阶段 gsM^Pu09ud  
audit responsibility                                   审计责任 EzjK{v">  
audit results                                      审计结果 Dq$1 j%4Y  
audit risk                                          审计风险 \[. qN  
audit sampling                                          审计抽样 ^blw\;LB  
audit sampling techniques                         审计抽样方法，审计抽样技术 _KxR~
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audit strategies                                  审计策略 "`cPV){]  
audit summary                                         审计总结，审计小结 3o/f, }_  
audit team                                         审计小组 w?^[*_Y  
audit test                                    审计测试 6sQ;Z|!Pz  
audit trail                                          审计轨迹 GEh(pJ  
audit work                                        审计工作 Zf<T`'_d  
audit working paper                                 审计工作底稿 ~>lqEa  
audited financial statement                        审计会计报表，已审计财务报表 wy${EY^h  
Auditing Guidelines (the～)                      审计规范指南 5B2p_$W#  
auditing standards                             审计准则 hfyU}`]  
audit-oriented working paper                          (审计)业务类工作底稿 3oH/34jj  
authorisation                                     授权 #OM)71kB8  
authorisation of transaction                       交易的授权 Ut;4`>T  
availability                                         可获得性 US"g>WLwJ  
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balance                                      余额；差额；平衡 cSV&
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balance sheet                                    资产负债表 -WF((s;<#  
bank                                                 银行 ]4c+{  
bank account                                    银行账户，银行户头 r<!nU&FPD:  
bank statement                                 银行对账单 X9]} UX  
barter transaction                              易货交易，以物换物交易 ryh"/lu[B  
basis of audit                                    审计依据 hhZ%{lqL  
basis of preparation                                (会计报表的)编制基础 Ng*-Bw)p]  
book of account                               账目，账簿 0'$67pY  
borrowing                                         借款，贷款，借债 f+n {9 Hz  
branch                                              分支，分支机构，分店 SlR//h  
brought forward                                (账户余额等的)承上年，承上期，承上页 :DNI\TmhJ  
budget                                              预算 EA8plQ~GtE  
building                                      建筑物；大楼 n5.sx|bI?  
business conditions                                  业务情况，经营情况 {cIk-nG-_  
business licence                               (企业等的)营业执照 2gZp O9  
business relation                                业务关系 QSa#}vCp*  
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