[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 S
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审计词汇英汉对照 >qE$:V"_5  
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ability to continue as a going concern               持续经营能力 V+^\SiM  
acceptability                                     可接受性，可接受程度 nMhc3t  
acceptable level of detection risk                     检查风险的可接受水平 Z]tz<YSkG  
acceptance of engagement                       接受委托 P.o W#Je  
accepting the engagement for the first time              首次接受委托 mWh:,[o  
access to asset                                         对资产的接触 {'1,JwSmb  
according to                                     根据，依据，依照 Nx99dr  
account balance                                账户余额 Sz =z TPnO  
account for                                       对……进行会计处理，核算；解释 6R25Xfm_|  
accounting                                        会计，会计学 FB@G. f  
accounting advisory serve                        会计咨询服务 ps2C8;zT  
accounting firm                                 会计师事务所 6[cMPp x  
accounting information                      会计信息，会计资料 G
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accounting period                             会计期间 "ggq7cJ}_  
accounting policies                                   会计政策 }sFHb[I &  
accounting professional bodies                 会计职业组织，会计职业团体 ZM"t.  
accounting records                                   会计记录 Vh&uSi1V  
accounting responsibility                           会计责任 9:1ZL_yf  
accounting service                             会计服务 t?
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accounting standards                                会计准则 @c.pOX[]m,  
Accounting Standards for Business Enterprises       企业会计准则 w"~T5%p  
accounting system                             会计系统 ?1YK
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accounting treatment                                会计处理 ' {Q L`L  
accuracy                                    准确性，精确性 !59q@Mya[  
additional audit procedures                      追加审计程序 /O9z-!Jz  
addressee                                         收件人，收信人 \|Mz'*  
Administration of State-owned Assets  (the～)     国有资产管理局 fIu/*PFPVY  
administrative laws and regulations                 行政法规 FGC[yz1g:  
adverse impact                                 不利影响，负面影响 NunT1ved  
adverse opinion                                反对意见 .L }ar7  
advisory group                                  咨询组，顾问组 C`fQ` RL\  
agency fee                                        代理费，代理费用 r;-\z(
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aggregate                                          总计，合计为…… o!Y 7y1$  
alternation of document and record                 变造文件和记录 dwRJ0D]&  
alternative audit procedures                      替代审计程序，备选审计程序 hT< v8  
amend                                              修改，修订 (uSfr]89'  
amortisation                                      摊销 K#>B'>A\  
analytical capacity                             分析能力 +S$x}b'5q  
analytical procedures                               分析性程序 TV}H  
annual financial statements                        年度会计报表，年度财务报表 $(BW |Pc  
appendix                                          附录，附表 ~MOIrF  
applicable                                         适用的 "_lSw3  
applicable laws and regulations                 适用的法规 Kg56.$  
application systems                                  应用系统 V[#jrwhA  
apply consistently                              一贯地执行，一贯地实施 Fb
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appropriate                                       适当的，合适的； 9Z}-%Z[,)  
征用，挪用 `On%1%k8  
appropriate authorization                          适当的授权 [j):2  
appropriateness of audit evidence                    审计证据的适当性 _di[P
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approval                                    批准，核准 d%iMjY`~[g  
assertion                                    (会计报表上的)认定；确认 ikUG`F%W  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 {Wt=NI?Ow  
asset                                                 资产，财产 Z\n nVM=  
asset restructuring                             资产重组 06ZyR@.@v  
assignment of duties                                 职责的划分 HN\9d  
assistant                                     助理，助理人员 X4gs{kx}|  
associated company                                 联属公司，联营公司 {q:6;yzxl  
association                                        联合，结合；协会，社团 m
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assumption                                       假设，假定 nBR4j?':i  
at a given date                                         在某一特定时日 MFRM M%`  
attestation                                         鉴证，公证 vLq_l4l  
attestation service                             鉴证服务 @PutUYz  
audit adjustment                                审计调整 *5u0`k ^j  
audit areas                                        审计领域 Y-v6xUc{F  
audit conclusion                                审计结论 r+>gIX+Fl  
audit effectiveness                             审计效果 MGK%F#PM  
audit efficiency                                  审计效率 Tv!zqx#E  
audit engagement letter                      审计业务约定书 n PE{Gp) }  
audit evidence                                          审计证据 fT
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audit fee                                    审计费 {;q zz9 |  
audit files                                          审计档案 $/K<hT_  
audit findings                                     审计中发现的事项 W2'u]1bs  
audit implementation stage                        审计实施阶段 n&Bg pt~  
audit mark                                        审计标识 |Y4c+6@_  
audit materiality                                 审计重要性 b-,4< H8m  
audit method                                     审计方法 ,XU<2jv]  
audit objective                                         审计目标，审计目的 R10R,*6>  
audit of financial statements                      会计报表审计，财务报表审计 .r4*?>  
audit opinion                                     审计意见 Ko:<@h  
audit period                                      被审计期间，被审计年度 !#3v<_]#d  
audit plan                                          审计计划 ',P$m&
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audit planning                                    编制审计计划，制定审计计划，审计计划 ,?S1e#  
audit planning stage                                  审计计划阶段 3VaL%+T$,  
audit procedure                                审计程序 qx|~H'UuBN  
audit programme                               审计程序表，具体审计计划 -e(e;e  
audit report                                       审计报告 Qu|H_<8g  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 s^#B*
 
audit report with a qualified opinion                 有保留意见的审计报告 mb,\wZ  
audit report with an adverse opinion                否定意见的审计报告 ew?4;  
audit report with dual dates                      双重日期审计报告 DZ"'GQSg  
audit reporting stage                                 审计报告阶段 O |!cPB:  
audit responsibility                                   审计责任 g%TOYZr!X  
audit results                                      审计结果 QWcQtM  
audit risk                                          审计风险 R.(PZCvS  
audit sampling                                          审计抽样 %vUY
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audit sampling techniques                         审计抽样方法，审计抽样技术 t^ Ge"  
audit strategies                                  审计策略 ^,}1^?*  
audit summary                                         审计总结，审计小结 |h%=a8  
audit team                                         审计小组 H%pD9'q~  
audit test                                    审计测试 -!q^/ux  
audit trail                                          审计轨迹 5If.[j{  
audit work                                        审计工作 ?.Q$@Ih0  
audit working paper                                 审计工作底稿 41g "7Mk  
audited financial statement                        审计会计报表，已审计财务报表 xu\s2x$  
Auditing Guidelines (the～)                      审计规范指南 2)hfYLi  
auditing standards                             审计准则 =U'!<w<-  
audit-oriented working paper                          (审计)业务类工作底稿 T[Lz4;TRk5  
authorisation                                     授权 galzk$D  
authorisation of transaction                       交易的授权 f*}}Az.4  
availability                                         可获得性 1%E Ngb:8  
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balance                                      余额；差额；平衡 # ~Doz7~  
balance sheet                                    资产负债表 0CO@@`~4  
bank                                                 银行 `R;i1/  
bank account                                    银行账户，银行户头 ?8N^jjG  
bank statement                                 银行对账单 __!LTpp  
barter transaction                              易货交易，以物换物交易 'Fy"|M;2  
basis of audit                                    审计依据 CFC15/yU  
basis of preparation                                (会计报表的)编制基础  LAkBf  
book of account                               账目，账簿 \HXq~Y  
borrowing                                         借款，贷款，借债 pT{is.RM  
branch                                              分支，分支机构，分店 7r&lW<:>  
brought forward                                (账户余额等的)承上年，承上期，承上页 p4V*%A&w  
budget                                              预算 eR%\_;}7;  
building                                      建筑物；大楼 .' }jd#  
business conditions                                  业务情况，经营情况 Om^(CAp  
business licence                               (企业等的)营业执照 Sl/]1[|mb  
business relation                                业务关系 fV@[S  
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