[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 AVl~{k|  
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审计词汇英汉对照 D)Q)NI  
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ability to continue as a going concern               持续经营能力 FS"eM"z  
acceptability                                     可接受性，可接受程度 n6MM5h/#r  
acceptable level of detection risk                     检查风险的可接受水平 C[uOReo  
acceptance of engagement                       接受委托 VsK>6S\T  
accepting the engagement for the first time              首次接受委托 ?wb+L  
access to asset                                         对资产的接触 id^sr Mw  
according to                                     根据，依据，依照 yClx` S(  
account balance                                账户余额 O( z}H}Fv  
account for                                       对……进行会计处理，核算；解释 \.uc06  
accounting                                        会计，会计学 QA#3bFZt1n  
accounting advisory serve                        会计咨询服务 (:pq77  
accounting firm                                 会计师事务所 S'LZk9E  
accounting information                      会计信息，会计资料 $t~@xCi]S  
accounting period                             会计期间 l[GOs&D1  
accounting policies                                   会计政策 Ju2l?RrX  
accounting professional bodies                 会计职业组织，会计职业团体 A"v
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accounting records                                   会计记录 "TcW4U9  
accounting responsibility                           会计责任 L<V3KS2y  
accounting service                             会计服务 1f'Hif*r_X  
accounting standards                                会计准则 (ljF{)Ml+=  
Accounting Standards for Business Enterprises       企业会计准则 7.Kc:7  
accounting system                             会计系统 CZ
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accounting treatment                                会计处理 j*v40mXl`2  
accuracy                                    准确性，精确性 ccFn.($p?,  
additional audit procedures                      追加审计程序 kc `V4b%  
addressee                                         收件人，收信人 E.`U`L  
Administration of State-owned Assets  (the～)     国有资产管理局 Z8#Gwyinx  
administrative laws and regulations                 行政法规 ^].jH+7i*  
adverse impact                                 不利影响，负面影响 !7bw5H  
adverse opinion                                反对意见 pd[ncL  
advisory group                                  咨询组，顾问组 X-LA}YH=tS  
agency fee                                        代理费，代理费用 h}`!(K^;3  
aggregate                                          总计，合计为…… 8~lIe:F-  
alternation of document and record                 变造文件和记录 AK!hK>u`  
alternative audit procedures                      替代审计程序，备选审计程序 qa`- * 4m  
amend                                              修改，修订 [,RI-#n  
amortisation                                      摊销 d[ >`")2)  
analytical capacity                             分析能力 nlYR-.  
analytical procedures                               分析性程序 YgUH'P-  
annual financial statements                        年度会计报表，年度财务报表 4+$b~u  
appendix                                          附录，附表 $2^
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applicable                                         适用的 *^\HU =&  
applicable laws and regulations                 适用的法规 *OJ/V O  
application systems                                  应用系统 wxg^Bq)D*R  
apply consistently                              一贯地执行，一贯地实施 `:m!~  
appropriate                                       适当的，合适的； fWc|gq  
征用，挪用 #11NPo9  
appropriate authorization                          适当的授权 0MMEo~dih  
appropriateness of audit evidence                    审计证据的适当性 K,'*Dz  
approval                                    批准，核准 kd`0E-QU  
assertion                                    (会计报表上的)认定；确认 :<Y}l-x  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 O,bkQY$v  
asset                                                 资产，财产 ?3ig)J,e[  
asset restructuring                             资产重组 .d;Iht,[  
assignment of duties                                 职责的划分 Nc OP L\  
assistant                                     助理，助理人员 /MMd`VrC2  
associated company                                 联属公司，联营公司 `afIYXP  
association                                        联合，结合；协会，社团 FWue;pw3  
assumption                                       假设，假定 %CwL:.|  
at a given date                                         在某一特定时日 gWABY%!}  
attestation                                         鉴证，公证 =gfI!w  
attestation service                             鉴证服务 v2r&('pV  
audit adjustment                                审计调整 0~wF3BgV  
audit areas                                        审计领域 @vL20O.  
audit conclusion                                审计结论 G+xt5n.%  
audit effectiveness                             审计效果 ]M/9#mD9~  
audit efficiency                                  审计效率 Oa;X+  
audit engagement letter                      审计业务约定书 '{I_\~*  
audit evidence                                          审计证据 FGO[ |]7IN  
audit fee                                    审计费 -K,-h[o  
audit files                                          审计档案 '7wd$rl  
audit findings                                     审计中发现的事项 ?Xdak|?i  
audit implementation stage                        审计实施阶段 ~R$~&x(b  
audit mark                                        审计标识 SG}V[Glk  
audit materiality                                 审计重要性 g4`Kp;}&'  
audit method                                     审计方法 uw\2qU3g
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audit objective                                         审计目标，审计目的 09A X-JP  
audit of financial statements                      会计报表审计，财务报表审计 }bN%u3mHws  
audit opinion                                     审计意见 2!&&|Mh}  
audit period                                      被审计期间，被审计年度 UYk>'\%H0  
audit plan                                          审计计划 b|Q)[y]  
audit planning                                    编制审计计划，制定审计计划，审计计划 iGB_{F~t4}  
audit planning stage                                  审计计划阶段 I;5R2" 3  
audit procedure                                审计程序 C%*k.$#r!  
audit programme                               审计程序表，具体审计计划 0;S,tJg  
audit report                                       审计报告 |qZ ko[W}=  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 }X GEX:1K  
audit report with a qualified opinion                 有保留意见的审计报告 +_XmlX A3Z  
audit report with an adverse opinion                否定意见的审计报告 )X4K2~k*  
audit report with dual dates                      双重日期审计报告 +^*iZ6{+7  
audit reporting stage                                 审计报告阶段  Qk!;M|
 
audit responsibility                                   审计责任 AL$&|=C-$  
audit results                                      审计结果 yC 77c=  
audit risk                                          审计风险 DG4d"Jy  
audit sampling                                          审计抽样 e%8|<g+n6  
audit sampling techniques                         审计抽样方法，审计抽样技术 x^Yl*iq  
audit strategies                                  审计策略 gaA<}Tp,  
audit summary                                         审计总结，审计小结 ? JL7=o X  
audit team                                         审计小组 LjL[V'JL  
audit test                                    审计测试 nJPyM/p  
audit trail                                          审计轨迹 iAT)VQ&  
audit work                                        审计工作 ^[%%r3"$C  
audit working paper                                 审计工作底稿 85EQ5yY  
audited financial statement                        审计会计报表，已审计财务报表 ]9}HEu;1M  
Auditing Guidelines (the～)                      审计规范指南 988]}{w  
auditing standards                             审计准则 Oj<S.fi  
audit-oriented working paper                          (审计)业务类工作底稿 BCe_@  
authorisation                                     授权 *[= bR>  
authorisation of transaction                       交易的授权 rkiT1YTY  
availability                                         可获得性 +T9:Udi  
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balance                                      余额；差额；平衡 *yl>T^DjTC  
balance sheet                                    资产负债表 0$7.g!h?  
bank                                                 银行 s2j['g5  
bank account                                    银行账户，银行户头 .]aF 1}AI  
bank statement                                 银行对账单 /1?R?N2>0  
barter transaction                              易货交易，以物换物交易 eIl]oC7*  
basis of audit                                    审计依据 iC iZJ"  
basis of preparation                                (会计报表的)编制基础 kB5.(O  
book of account                               账目，账簿 $gBd <N9|c  
borrowing                                         借款，贷款，借债 Y(.OF Q  
branch                                              分支，分支机构，分店 7ugZE93!  
brought forward                                (账户余额等的)承上年，承上期，承上页 7d92Pe  
budget                                              预算 CK, 6ytB  
building                                      建筑物；大楼 > iE!m  
business conditions                                  业务情况，经营情况 `jST  
business licence                               (企业等的)营业执照 r>bJ%M}  
business relation                                业务关系 5N J4  
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