[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 G dgL}"*F  
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审计词汇英汉对照 {pzj@b 1S  
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ability to continue as a going concern               持续经营能力 x-^6U  
acceptability                                     可接受性，可接受程度 gT+/nSrLV  
acceptable level of detection risk                     检查风险的可接受水平 xNP_>Qa~  
acceptance of engagement                       接受委托 8~sP{V%  
accepting the engagement for the first time              首次接受委托 En5oi
 
access to asset                                         对资产的接触 M[uWX=  
according to                                     根据，依据，依照 EeIDlm0o  
account balance                                账户余额 IRdt:B|@  
account for                                       对……进行会计处理，核算；解释 ~MpikBf  
accounting                                        会计，会计学 J 3!~e+wn  
accounting advisory serve                        会计咨询服务 #;!&8iH  
accounting firm                                 会计师事务所 95DEuReKi  
accounting information                      会计信息，会计资料 4 1_gak;  
accounting period                             会计期间 jm_-f  
accounting policies                                   会计政策 8;PkuJR_]  
accounting professional bodies                 会计职业组织，会计职业团体 ,Q`qnn&  
accounting records                                   会计记录 (FuIOR  
accounting responsibility                           会计责任 $YYWpeW '  
accounting service                             会计服务 n|`3d~9$&  
accounting standards                                会计准则 xad`- vw  
Accounting Standards for Business Enterprises       企业会计准则 @=J|%NO  
accounting system                             会计系统 >rnVTK  
accounting treatment                                会计处理 74s{b]jN'-  
accuracy                                    准确性，精确性 >r.]a`  
additional audit procedures                      追加审计程序 3v* ~CQy9  
addressee                                         收件人，收信人 cby#  
Administration of State-owned Assets  (the～)     国有资产管理局 jDzQw>TX  
administrative laws and regulations                 行政法规 voWH.[n^_  
adverse impact                                 不利影响，负面影响 Tt;F-  
adverse opinion                                反对意见 Lu.zc='\  
advisory group                                  咨询组，顾问组 nHK(3Z4G  
agency fee                                        代理费，代理费用 q5'S<qY^  
aggregate                                          总计，合计为…… ">A<%5F2  
alternation of document and record                 变造文件和记录 *Cy54Z#  
alternative audit procedures                      替代审计程序，备选审计程序 :yay:3qv  
amend                                              修改，修订 Sb.8d]DW  
amortisation                                      摊销 .nV2n@SR  
analytical capacity                             分析能力 %>_[
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analytical procedures                               分析性程序 :1v,QEb\  
annual financial statements                        年度会计报表，年度财务报表 [^H2'& ]  
appendix                                          附录，附表 3"fDFR  
applicable                                         适用的 A~ya{^ }  
applicable laws and regulations                 适用的法规 8$00\><r  
application systems                                  应用系统 <,d550GSm  
apply consistently                              一贯地执行，一贯地实施
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appropriate                                       适当的，合适的； 8\"<t/_ W  
征用，挪用 |diI(2w  
appropriate authorization                          适当的授权 P<<$o-a"  
appropriateness of audit evidence                    审计证据的适当性 gGqrF h\  
approval                                    批准，核准 ]5!3|UYS  
assertion                                    (会计报表上的)认定；确认 j0 =6B  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 {@Wv@H+4  
asset                                                 资产，财产 gesbt  
asset restructuring                             资产重组 ju~$FNt8R  
assignment of duties                                 职责的划分 b0P3S!E  
assistant                                     助理，助理人员 p6M9uu  
associated company                                 联属公司，联营公司 $:ush"=f8^  
association                                        联合，结合；协会，社团 Hq@+m!  
assumption                                       假设，假定 3^xUN|.F*V  
at a given date                                         在某一特定时日 Z~'t'.=z  
attestation                                         鉴证，公证 A^U84kV=  
attestation service                             鉴证服务 &|>@K#V8-;  
audit adjustment                                审计调整 16NHzAQ  
audit areas                                        审计领域 V>6klA}o
 
audit conclusion                                审计结论 %Ymi ,o>  
audit effectiveness                             审计效果 w$
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audit efficiency                                  审计效率 >7U/TVd&  
audit engagement letter                      审计业务约定书 }$6L]   
audit evidence                                          审计证据 ;p`1Y<d-O  
audit fee                                    审计费 m*0YMS>Y |  
audit files                                          审计档案 (f/(q-7VWt  
audit findings                                     审计中发现的事项 obb%@S`  
audit implementation stage                        审计实施阶段 V&mk
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audit mark                                        审计标识 )ycI.[C  
audit materiality                                 审计重要性 N['DqS =  
audit method                                     审计方法 MBLZ:A| C  
audit objective                                         审计目标，审计目的 uU d"l,V  
audit of financial statements                      会计报表审计，财务报表审计 Y2|i>5/|<  
audit opinion                                     审计意见 [lmF2  
audit period                                      被审计期间，被审计年度 y:G%p3h)[  
audit plan                                          审计计划 {QG.> lB  
audit planning                                    编制审计计划，制定审计计划，审计计划 (m]l -R e  
audit planning stage                                  审计计划阶段 /V
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audit procedure                                审计程序 72HA.!ry  
audit programme                               审计程序表，具体审计计划 K:Z$V  
audit report                                       审计报告 ;QI9OcE@/  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 A;AQw  
audit report with a qualified opinion                 有保留意见的审计报告 :X>Wd+lY:_  
audit report with an adverse opinion                否定意见的审计报告 n,I3
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audit report with dual dates                      双重日期审计报告 *^>" h@J  
audit reporting stage                                 审计报告阶段 ;
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audit responsibility                                   审计责任
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audit results                                      审计结果 mc{z  
audit risk                                          审计风险 ?Uql30A  
audit sampling                                          审计抽样 Om3Ayk}  
audit sampling techniques                         审计抽样方法，审计抽样技术 vPkLG*d8  
audit strategies                                  审计策略 .7iRV  
audit summary                                         审计总结，审计小结 HoI6(t  
audit team                                         审计小组 Mj0,Y#=76  
audit test                                    审计测试 {16a P   
audit trail                                          审计轨迹 J[/WBVFDf  
audit work                                        审计工作 xAmtm"  
audit working paper                                 审计工作底稿 wMS%/l0p1  
audited financial statement                        审计会计报表，已审计财务报表 y r (g/0  
Auditing Guidelines (the～)                      审计规范指南 |)x7qy`  
auditing standards                             审计准则 v,4{:y]p  
audit-oriented working paper                          (审计)业务类工作底稿 BabaKSm}LP  
authorisation                                     授权 $8^Hkxy  
authorisation of transaction                       交易的授权 9A|A@E#  
availability                                         可获得性 `_/bg(E  
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balance                                      余额；差额；平衡 Z\ hcK:  
balance sheet                                    资产负债表 -^&=I3bp  
bank                                                 银行 fA=Z):w  
bank account                                    银行账户，银行户头 +!lDAkW0  
bank statement                                 银行对账单 k 9i W1  
barter transaction                              易货交易，以物换物交易 .Fb#j+Lq  
basis of audit                                    审计依据 7_~ A*LM  
basis of preparation                                (会计报表的)编制基础 reu[
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book of account                               账目，账簿 A?R`~*Q5  
borrowing                                         借款，贷款，借债 2 6#p,P  
branch                                              分支，分支机构，分店 *)m:u:  
brought forward                                (账户余额等的)承上年，承上期，承上页 =rKJJa N  
budget                                              预算 .n:Q~GEL  
building                                      建筑物；大楼 N'{[BA(eE  
business conditions                                  业务情况，经营情况 jY6GWsh:9  
business licence                               (企业等的)营业执照 tYA@J["^  
business relation                                业务关系 "i&)+dr-  
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