[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 :YZqrcr}  
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审计词汇英汉对照 sHk,#EsKH  
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ability to continue as a going concern               持续经营能力 h";0i:  
acceptability                                     可接受性，可接受程度 cJ6n@\  
acceptable level of detection risk                     检查风险的可接受水平 #HMJBQ4v#  
acceptance of engagement                       接受委托 mfYY?]A*+  
accepting the engagement for the first time              首次接受委托 &\3k(j  
access to asset                                         对资产的接触 \S[7-:Lu^  
according to                                     根据，依据，依照 l!U_7)s/  
account balance                                账户余额 2wHvHH!  
account for                                       对……进行会计处理，核算；解释 B.wRZDEvc  
accounting                                        会计，会计学 QKj-"y [  
accounting advisory serve                        会计咨询服务 [k"@n+%  
accounting firm                                 会计师事务所 8Z=d+}Gg<  
accounting information                      会计信息，会计资料 UDJ{iZ  
accounting period                             会计期间 {uurM`f}:  
accounting policies                                   会计政策 cULASS`,  
accounting professional bodies                 会计职业组织，会计职业团体 }U)g<Kzh  
accounting records                                   会计记录 ZT UaF4k j  
accounting responsibility                           会计责任 PT9,R^2T!  
accounting service                             会计服务 eYQq@lrWv  
accounting standards                                会计准则 -h5yg`+1N\  
Accounting Standards for Business Enterprises       企业会计准则 n=HId:XT  
accounting system                             会计系统 N;<.::x  
accounting treatment                                会计处理 K$S:V=y%r7  
accuracy                                    准确性，精确性 s0}OsHAj  
additional audit procedures                      追加审计程序 dQ4VpR9|;  
addressee                                         收件人，收信人 T gpf0(  
Administration of State-owned Assets  (the～)     国有资产管理局 /H_,1Fu|  
administrative laws and regulations                 行政法规 fl{wF@C6  
adverse impact                                 不利影响，负面影响 .hYrE5\-  
adverse opinion                                反对意见 N5 BC<pu  
advisory group                                  咨询组，顾问组 M;
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agency fee                                        代理费，代理费用 7Z-'@m  
aggregate                                          总计，合计为…… J3oEN'
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alternation of document and record                 变造文件和记录 R)>/P{A-P  
alternative audit procedures                      替代审计程序，备选审计程序 _JlbVe[<  
amend                                              修改，修订 ZI'MfkEZ*  
amortisation                                      摊销 fS08q9,S/  
analytical capacity                             分析能力 q Ee1OB  
analytical procedures                               分析性程序 6mP s;I  
annual financial statements                        年度会计报表，年度财务报表 'cs!(z-{x  
appendix                                          附录，附表 X!}
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applicable                                         适用的 XcoV27  
applicable laws and regulations                 适用的法规 zTDB]z!A  
application systems                                  应用系统 v/n4Lp$W^  
apply consistently                              一贯地执行，一贯地实施 q[6tvPfkX  
appropriate                                       适当的，合适的； QvM+]pdR6  
征用，挪用 R3nCk-Dq  
appropriate authorization                          适当的授权 H4s^&--  
appropriateness of audit evidence                    审计证据的适当性 Eei"baw/  
approval                                    批准，核准 {1RI!#[\  
assertion                                    (会计报表上的)认定；确认 9(;5!q,Gsg  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 Vej [wY-c  
asset                                                 资产，财产 :]EAlaB4Q  
asset restructuring                             资产重组
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assignment of duties                                 职责的划分 \)\uAI-  
assistant                                     助理，助理人员 h28")c.pH=  
associated company                                 联属公司，联营公司 8@Zg@>,  
association                                        联合，结合；协会，社团  %2 A-u  
assumption                                       假设，假定 /.Yf& 2X\  
at a given date                                         在某一特定时日 N=1zhI:VaQ  
attestation                                         鉴证，公证 v-zi ,]W  
attestation service                             鉴证服务 \;al@yC=T  
audit adjustment                                审计调整 @Q!Jzw#B  
audit areas                                        审计领域 -__RFxG  
audit conclusion                                审计结论 %4F Q~  
audit effectiveness                             审计效果 T&M*sydA  
audit efficiency                                  审计效率 lHRs3+  
audit engagement letter                      审计业务约定书 2K^D%U  
audit evidence                                          审计证据 +D[

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audit fee                                    审计费 ^/nj2"  
audit files                                          审计档案 Du
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audit findings                                     审计中发现的事项 RrFq"  
audit implementation stage                        审计实施阶段 gN2$;hb?  
audit mark                                        审计标识 N_dHPa  
audit materiality                                 审计重要性 |Z]KF>S]  
audit method                                     审计方法 )e#KL$B)v  
audit objective                                         审计目标，审计目的 F.zx]][JV  
audit of financial statements                      会计报表审计，财务报表审计 ^?pf.E!F`  
audit opinion                                     审计意见 j_` [Z  
audit period                                      被审计期间，被审计年度 []i/\0C^  
audit plan                                          审计计划 ~UrKyA  
audit planning                                    编制审计计划，制定审计计划，审计计划 T:v.]
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audit planning stage                                  审计计划阶段 IM.sW'E  
audit procedure                                审计程序 3 Go/5X/  
audit programme                               审计程序表，具体审计计划 G.2\Sw  
audit report                                       审计报告  HaJs)j  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 MQs!+Z"m>  
audit report with a qualified opinion                 有保留意见的审计报告 h |Ofi  
audit report with an adverse opinion                否定意见的审计报告 T1$fu(f
 
audit report with dual dates                      双重日期审计报告 26SXuFJ@  
audit reporting stage                                 审计报告阶段 K|i:tHF ]@  
audit responsibility                                   审计责任 }ufzlHD  
audit results                                      审计结果 F52%og~N  
audit risk                                          审计风险 $Hw w  
audit sampling                                          审计抽样  9+:SS1_  
audit sampling techniques                         审计抽样方法，审计抽样技术 {e'P*j  
audit strategies                                  审计策略 wM$N#K@  
audit summary                                         审计总结，审计小结 -L4fp  
audit team                                         审计小组 `IP?w&k)  
audit test                                    审计测试 j6!C/UgQ  
audit trail                                          审计轨迹  ?cG~M|@  
audit work                                        审计工作  H7`JqS  
audit working paper                                 审计工作底稿 L/ L#[  
audited financial statement                        审计会计报表，已审计财务报表 s$%t*T2J>  
Auditing Guidelines (the～)                      审计规范指南 a0wSXd  
auditing standards                             审计准则 AnF"+<  
audit-oriented working paper                          (审计)业务类工作底稿 Cz1Q@<)  
authorisation                                     授权 Lud[.>i  
authorisation of transaction                       交易的授权 X;e=d+pw  
availability                                         可获得性 |`T$Iq  
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balance                                      余额；差额；平衡 ,/fB~On-  
balance sheet                                    资产负债表 *5|;eN  
bank                                                 银行 fwF&V^Dy  
bank account                                    银行账户，银行户头 Y ~TR`y  
bank statement                                 银行对账单 {yo{@pdX>  
barter transaction                              易货交易，以物换物交易 {GH0>
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basis of audit                                    审计依据 O/XG}G.x|  
basis of preparation                                (会计报表的)编制基础 gGaA;YW1  
book of account                               账目，账簿 }3825  
borrowing                                         借款，贷款，借债 dd+hX$,  
branch                                              分支，分支机构，分店 ojc m%yd  
brought forward                                (账户余额等的)承上年，承上期，承上页 ;[qA?<GJ  
budget                                              预算 N8[ &1  
building                                      建筑物；大楼 OO?;??  
business conditions                                  业务情况，经营情况 ?l><?i  
business licence                               (企业等的)营业执照 MG}rvzn@  
business relation                                业务关系 Y)O88C  
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