[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 %+pF4f8]  
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审计词汇英汉对照 to9X2^  
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ability to continue as a going concern               持续经营能力 MA1y@  
acceptability                                     可接受性，可接受程度 99GK6}~TGm  
acceptable level of detection risk                     检查风险的可接受水平 dDrz O*a\  
acceptance of engagement                       接受委托 61SbBJ6[  
accepting the engagement for the first time              首次接受委托 h"}c_lY9  
access to asset                                         对资产的接触 0_&5S`tj  
according to                                     根据，依据，依照 T)#e=WcP]  
account balance                                账户余额 mYx6JU*`  
account for                                       对……进行会计处理，核算；解释 4e20\q_{  
accounting                                        会计，会计学 'w"hG$".  
accounting advisory serve                        会计咨询服务 @1vpkB~ w  
accounting firm                                 会计师事务所 r91b]m3xL  
accounting information                      会计信息，会计资料 ]q`'l_O  
accounting period                             会计期间 w~AW( VX  
accounting policies                                   会计政策 pgw_F  
accounting professional bodies                 会计职业组织，会计职业团体 0/5{v6_rG  
accounting records                                   会计记录 b3.}m[]  
accounting responsibility                           会计责任 [QDM_n  
accounting service                             会计服务 s&d!+-\6_  
accounting standards                                会计准则 dbG902dR  
Accounting Standards for Business Enterprises       企业会计准则 !sVW0JSh  
accounting system                             会计系统  9dCf@5]  
accounting treatment                                会计处理 jdf3XTw  
accuracy                                    准确性，精确性 [;Y*f,UG_-  
additional audit procedures                      追加审计程序 c#zx" ,K  
addressee                                         收件人，收信人 'wA4yJ<  
Administration of State-owned Assets  (the～)     国有资产管理局 M@]@1Q.p  
administrative laws and regulations                 行政法规 +.J/7gD  
adverse impact                                 不利影响，负面影响 O77^.B  
adverse opinion                                反对意见 X1XmaO%A  
advisory group                                  咨询组，顾问组 -|2k$W  
agency fee                                        代理费，代理费用 rM0Idc.$&&  
aggregate                                          总计，合计为…… /?%1;s:'  
alternation of document and record                 变造文件和记录 exxH0^  
alternative audit procedures                      替代审计程序，备选审计程序 =))VxuoN  
amend                                              修改，修订 \AOHZ r  
amortisation                                      摊销 cU_:l.b  
analytical capacity                             分析能力 aZ'(ar:  
analytical procedures                               分析性程序 *"d['V3  
annual financial statements                        年度会计报表，年度财务报表 )|,Zp`2/  
appendix                                          附录，附表 cT|aQM@iW  
applicable                                         适用的 \Lg{GN.  
applicable laws and regulations                 适用的法规 Oj1B @QE  
application systems                                  应用系统 >@0U B@  
apply consistently                              一贯地执行，一贯地实施 kYZj^tR  
appropriate                                       适当的，合适的； Hrg -5_  
征用，挪用 ih=O#f|  
appropriate authorization                          适当的授权 3of
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appropriateness of audit evidence                    审计证据的适当性 !
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approval                                    批准，核准 z7!@^!r  
assertion                                    (会计报表上的)认定；确认 rqTsKrLe  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 VXO.S)v2J  
asset                                                 资产，财产 3Ct)5J  
asset restructuring                             资产重组 |xFSGrC  
assignment of duties                                 职责的划分 YP`/dX"4  
assistant                                     助理，助理人员 5ajd$t  
associated company                                 联属公司，联营公司 c7@[RG !  
association                                        联合，结合；协会，社团 B8 r#o=q1  
assumption                                       假设，假定 !@T5](zV  
at a given date                                         在某一特定时日 dmYgv^t
 
attestation                                         鉴证，公证 H`OJN.  
attestation service                             鉴证服务 &?*H`5#?G  
audit adjustment                                审计调整 1T 8|>2m 3  
audit areas                                        审计领域 3vj1FbY  
audit conclusion                                审计结论 \h
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audit effectiveness                             审计效果 RG6U~o1  
audit efficiency                                  审计效率 !'(
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audit engagement letter                      审计业务约定书 lnnT_[ni.  
audit evidence                                          审计证据 h3Y|0-D  
audit fee                                    审计费 "b[w%KYyl  
audit files                                          审计档案 yk/BQ|G  
audit findings                                     审计中发现的事项 9+!"[  
audit implementation stage                        审计实施阶段 Q\pI\]p:  
audit mark                                        审计标识 Gj&`+!\  
audit materiality                                 审计重要性 rLE5fl5W  
audit method                                     审计方法 >JHQA1mX  
audit objective                                         审计目标，审计目的 J3y4D}  
audit of financial statements                      会计报表审计，财务报表审计 +jyWqld.K1  
audit opinion                                     审计意见 lbm ,#  
audit period                                      被审计期间，被审计年度 J0UF(  
audit plan                                          审计计划 5OC{_-  
audit planning                                    编制审计计划，制定审计计划，审计计划 <xh";seL  
audit planning stage                                  审计计划阶段 ?sclOOh  
audit procedure                                审计程序 64l(ru<  
audit programme                               审计程序表，具体审计计划 #\&64
 
audit report                                       审计报告 &5 n0 J  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 i\C~]K~O!  
audit report with a qualified opinion                 有保留意见的审计报告 .&rL>A2U  
audit report with an adverse opinion                否定意见的审计报告 )|B3TjHC  
audit report with dual dates                      双重日期审计报告 k? !'OHmBL  
audit reporting stage                                 审计报告阶段 z+]YB5zK%  
audit responsibility                                   审计责任 B qcFbY  
audit results                                      审计结果 u&r+ylbsI  
audit risk                                          审计风险 }TG=ZVi  
audit sampling                                          审计抽样 'a=' (,%  
audit sampling techniques                         审计抽样方法，审计抽样技术 vJsx_i\i  
audit strategies                                  审计策略 ~#|Pe1Y  
audit summary                                         审计总结，审计小结 '7UIzk|  
audit team                                         审计小组 ]L_h3Xz\X  
audit test                                    审计测试 RP%7M8V){B  
audit trail                                          审计轨迹 j'q Iq;y  
audit work                                        审计工作 NU%<Ws=  
audit working paper                                 审计工作底稿 3>%:%bP  
audited financial statement                        审计会计报表，已审计财务报表 '\R/-.
 
Auditing Guidelines (the～)                      审计规范指南 1{?5/F \ +  
auditing standards                             审计准则 WoWmmZ  
audit-oriented working paper                          (审计)业务类工作底稿 L~HL*~#d  
authorisation                                     授权 CDT3&N1'R  
authorisation of transaction                       交易的授权 H",q-.!  
availability                                         可获得性 ?U(`x6\:  
B TSUT3'&~p  
balance                                      余额；差额；平衡 Z?)=4|  
balance sheet                                    资产负债表 n0opb [?  
bank                                                 银行 i7foZ\btFc  
bank account                                    银行账户，银行户头 M5c~-}Ay  
bank statement                                 银行对账单 m!Fx#  
barter transaction                              易货交易，以物换物交易 7(B"3qF8|  
basis of audit                                    审计依据 |WsB0R  
basis of preparation                                (会计报表的)编制基础 6HRr4NDcj  
book of account                               账目，账簿 lR0WDJv  
borrowing                                         借款，贷款，借债 u9D#5NvGs  
branch                                              分支，分支机构，分店 /7uAf{  
brought forward                                (账户余额等的)承上年，承上期，承上页 V2IurDE  
budget                                              预算 4{rj 4P?  
building                                      建筑物；大楼 |%12Vr]J  
business conditions                                  业务情况，经营情况 aLO'.5 ~^  
business licence                               (企业等的)营业执照 dr]Pns9  
business relation                                业务关系 Q3 yW#eD  
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