[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 &9.3-E47*  
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审计词汇英汉对照 ;eO Ye3;c  
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ability to continue as a going concern               持续经营能力 Gz8JOl  
acceptability                                     可接受性，可接受程度 /
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acceptable level of detection risk                     检查风险的可接受水平 4j i#Q  
acceptance of engagement                       接受委托 (4`Tf*5hHa  
accepting the engagement for the first time              首次接受委托 ?V_v=X%w  
access to asset                                         对资产的接触 $[J\sokpY  
according to                                     根据，依据，依照 ,.gJ8p(0x  
account balance                                账户余额 ^r]-v++  
account for                                       对……进行会计处理，核算；解释 YxA nh  
accounting                                        会计，会计学 akHQ&+[j  
accounting advisory serve                        会计咨询服务 FgPmQ  
accounting firm                                 会计师事务所 gB,Q4acjj  
accounting information                      会计信息，会计资料 N5k9o:2  
accounting period                             会计期间 ,p\*cHB9  
accounting policies                                   会计政策 tEibxE  
accounting professional bodies                 会计职业组织，会计职业团体 @e7_&EGR?  
accounting records                                   会计记录 Z vyF"4QN  
accounting responsibility                           会计责任 &;GoCU Le  
accounting service                             会计服务 y4!fu<[i  
accounting standards                                会计准则 B8upv~U6  
Accounting Standards for Business Enterprises       企业会计准则 y6s/S.  
accounting system                             会计系统 =umF C[.W  
accounting treatment                                会计处理 Tilr%D(Q  
accuracy                                    准确性，精确性 A?)(^  
additional audit procedures                      追加审计程序 6Hd^qouid  
addressee                                         收件人，收信人 *t={9h  
Administration of State-owned Assets  (the～)     国有资产管理局 k<"N^+GSz  
administrative laws and regulations                 行政法规 WCp[6g&%O  
adverse impact                                 不利影响，负面影响 lWf(!=0m  
adverse opinion                                反对意见 K:pG<oV|}  
advisory group                                  咨询组，顾问组 6skd>v UU  
agency fee                                        代理费，代理费用 >4#\ U!  
aggregate                                          总计，合计为…… 15DlD`QV  
alternation of document and record                 变造文件和记录 [~Z#yEiW^  
alternative audit procedures                      替代审计程序，备选审计程序 R/^;,.  
amend                                              修改，修订 J=n^&y  
amortisation                                      摊销 W}wd?WIps  
analytical capacity                             分析能力 :+ "JPF4X  
analytical procedures                               分析性程序 Ac[;S!R  
annual financial statements                        年度会计报表，年度财务报表 T(~^X
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appendix                                          附录，附表 PKs$Q=Ol<|  
applicable                                         适用的 FOcDBCrOe  
applicable laws and regulations                 适用的法规 !A_KCM:Ym  
application systems                                  应用系统 \}Pr!tk!  
apply consistently                              一贯地执行，一贯地实施 _b=})**  
appropriate                                       适当的，合适的； *I9G"R8  
征用，挪用 q#Ik3 5  
appropriate authorization                          适当的授权 <)
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appropriateness of audit evidence                    审计证据的适当性 OQT i$2  
approval                                    批准，核准 2L1Azx  
assertion                                    (会计报表上的)认定；确认 ):Ekf2  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 3v<9 Z9O  
asset                                                 资产，财产 qv/chD`C  
asset restructuring                             资产重组 !|Y&h0e  
assignment of duties                                 职责的划分 bW'Y8ok[v  
assistant                                     助理，助理人员 mOYXd,xd  
associated company                                 联属公司，联营公司  +!wkTrV  
association                                        联合，结合；协会，社团 Y XxWu8  
assumption                                       假设，假定 H329P* P  
at a given date                                         在某一特定时日 .: , 9Tf  
attestation                                         鉴证，公证 @jD19=  
attestation service                             鉴证服务 xtp55"g  
audit adjustment                                审计调整 + V-&?E(  
audit areas                                        审计领域 9p"';*{=  
audit conclusion                                审计结论 An !i  
audit effectiveness                             审计效果 Lismo#  
audit efficiency                                  审计效率 sM%.=
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audit engagement letter                      审计业务约定书 /3~}=b  
audit evidence                                          审计证据 KhbbGdmfS$  
audit fee                                    审计费 MK4CggoC  
audit files                                          审计档案 cuQ=bRIb  
audit findings                                     审计中发现的事项 DAd$u1  
audit implementation stage                        审计实施阶段 0 f"M-x  
audit mark                                        审计标识 8L(KdDY  
audit materiality                                 审计重要性 /s`xPxvt  
audit method                                     审计方法 5cl%>U  
audit objective                                         审计目标，审计目的 !myF_cv}'  
audit of financial statements                      会计报表审计，财务报表审计 
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audit opinion                                     审计意见 HM\gO
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audit period                                      被审计期间，被审计年度 RjX#pb  
audit plan                                          审计计划 9}Zi_xK&|e  
audit planning                                    编制审计计划，制定审计计划，审计计划 T}A{Xu*:+H  
audit planning stage                                  审计计划阶段 %] 7.E  
audit procedure                                审计程序 ~bJ*LM?wOP  
audit programme                               审计程序表，具体审计计划 eD 7Rv<  
audit report                                       审计报告 v#+tu,)V;  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 >(a/K2$*1  
audit report with a qualified opinion                 有保留意见的审计报告 (fWQ?6[  
audit report with an adverse opinion                否定意见的审计报告 k\M">K0E  
audit report with dual dates                      双重日期审计报告 9L9mi<,  
audit reporting stage                                 审计报告阶段 C/pu]%n@4  
audit responsibility                                   审计责任 MT@Uu  
audit results                                      审计结果 w+tO@  
audit risk                                          审计风险 &Lgi  
audit sampling                                          审计抽样 ZsYT&P2  
audit sampling techniques                         审计抽样方法，审计抽样技术 &rxR"^x\  
audit strategies                                  审计策略 n?A;'\cK  
audit summary                                         审计总结，审计小结 ZpY"P6
 
audit team                                         审计小组 LIHf]+  
audit test                                    审计测试 "'"dcA  
audit trail                                          审计轨迹 zL3'',Ha  
audit work                                        审计工作 nyB~C7zR  
audit working paper                                 审计工作底稿 _qqJ>E<0  
audited financial statement                        审计会计报表，已审计财务报表 gs77")K&  
Auditing Guidelines (the～)                      审计规范指南 5bKn6O)K  
auditing standards                             审计准则 \<A@Nf"  
audit-oriented working paper                          (审计)业务类工作底稿 m,]M_y\u  
authorisation                                     授权 D<cHa |  
authorisation of transaction                       交易的授权 T/C1x9=?  
availability                                         可获得性 Q}jl1dIq  
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balance                                      余额；差额；平衡 2]*2b{gF,  
balance sheet                                    资产负债表 DavG=kvd  
bank                                                 银行 = 8%+$vX  
bank account                                    银行账户，银行户头 C R$5'#11)  
bank statement                                 银行对账单 ?5 d3k%  
barter transaction                              易货交易，以物换物交易 Ws`P(WHm  
basis of audit                                    审计依据 0qV!-i  
basis of preparation                                (会计报表的)编制基础 _sCpy
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book of account                               账目，账簿 P1ab2D  
borrowing                                         借款，贷款，借债 Oj0/[(D-  
branch                                              分支，分支机构，分店 p(Q5!3C0q  
brought forward                                (账户余额等的)承上年，承上期，承上页 u-. _;  
budget                                              预算 Kq';[Yc  
building                                      建筑物；大楼 zW^@\kB0D  
business conditions                                  业务情况，经营情况 fhmqO0  
business licence                               (企业等的)营业执照 ~dK)U*Q  
business relation                                业务关系 Tce2]"^;  
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