[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 q
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审计词汇英汉对照 g?"QahHG  
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ability to continue as a going concern               持续经营能力 u@e.5_:S)  
acceptability                                     可接受性，可接受程度 gC2}?nq*  
acceptable level of detection risk                     检查风险的可接受水平 *V',@NH#Os  
acceptance of engagement                       接受委托 Sk+XBX(}  
accepting the engagement for the first time              首次接受委托 B@M9oN
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access to asset                                         对资产的接触 (CIcM3|9C  
according to                                     根据，依据，依照 f:+/=MW  
account balance                                账户余额 7OmT^jV2  
account for                                       对……进行会计处理，核算；解释 \78^ O  
accounting                                        会计，会计学 }ZVond$y4  
accounting advisory serve                        会计咨询服务 3ArHaAv{y  
accounting firm                                 会计师事务所 GgY8\>u  
accounting information                      会计信息，会计资料 LXX('d  
accounting period                             会计期间 Hj r'C?[  
accounting policies                                   会计政策 7P3pjgh  
accounting professional bodies                 会计职业组织，会计职业团体 +_fFRyu>  
accounting records                                   会计记录 7uc\AhOk6  
accounting responsibility                           会计责任 WcqR; Nm  
accounting service                             会计服务 \;N+PE  
accounting standards                                会计准则 %z@ Z^Jv  
Accounting Standards for Business Enterprises       企业会计准则 @-[}pZ/  
accounting system                             会计系统 %Ve@DF8G  
accounting treatment                                会计处理 bT 42G[x  
accuracy                                    准确性，精确性 8WQ#)  
additional audit procedures                      追加审计程序 aXj UDu7  
addressee                                         收件人，收信人 %pq.fZI  
Administration of State-owned Assets  (the～)     国有资产管理局 6k;5T  
administrative laws and regulations                 行政法规 @Nsn0-B?ne  
adverse impact                                 不利影响，负面影响 1+$F= M~  
adverse opinion                                反对意见 hQx*#:ns  
advisory group                                  咨询组，顾问组 I ==)a6^
 
agency fee                                        代理费，代理费用 ;]1t|td8  
aggregate                                          总计，合计为…… ?[ )}N _o#  
alternation of document and record                 变造文件和记录 h#4n  
alternative audit procedures                      替代审计程序，备选审计程序 J@/4CSCR]  
amend                                              修改，修订 $,by!w'e:l  
amortisation                                      摊销 rd0Fd+t/  
analytical capacity                             分析能力 -&7?!<f
 
analytical procedures                               分析性程序 VI4mEq,V  
annual financial statements                        年度会计报表，年度财务报表 I"czo9Yspd  
appendix                                          附录，附表 .q MxShUU  
applicable                                         适用的 lfM vNv  
applicable laws and regulations                 适用的法规 Ywhhs }f  
application systems                                  应用系统 :Y/aT[  
apply consistently                              一贯地执行，一贯地实施 3@x[M?$  
appropriate                                       适当的，合适的； ]*| hd/j  
征用，挪用 K!CVS7  
appropriate authorization                          适当的授权 .Xp,|T  
appropriateness of audit evidence                    审计证据的适当性 3Ed  
approval                                    批准，核准 4_-&PZ,d  
assertion                                    (会计报表上的)认定；确认  DlCN  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 p35)K5V  
asset                                                 资产，财产 1(Vv-bq$  
asset restructuring                             资产重组 `&c[s%0  
assignment of duties                                 职责的划分 ]>)shH=Yx
 
assistant                                     助理，助理人员 GEy7Vb)  
associated company                                 联属公司，联营公司 s:6K '*  
association                                        联合，结合；协会，社团 W[J2>`k9  
assumption                                       假设，假定 xL_ QTj  
at a given date                                         在某一特定时日 kIS )*_  
attestation                                         鉴证，公证 i/_rz.
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attestation service                             鉴证服务 I>.pkf<V  
audit adjustment                                审计调整 ?@@$)2_*u  
audit areas                                        审计领域 V z  
audit conclusion                                审计结论 }bw^p.ci  
audit effectiveness                             审计效果 UNb7WN  
audit efficiency                                  审计效率 X~VI}dJ  
audit engagement letter                      审计业务约定书 KB~[nZs7  
audit evidence                                          审计证据 -'miM ~kG[  
audit fee                                    审计费 [x7Rq_^  
audit files                                          审计档案 no-";{c  
audit findings                                     审计中发现的事项 m_Hg!Lg  
audit implementation stage                        审计实施阶段 UUWRC1EtI  
audit mark                                        审计标识 [\Wl~ a l  
audit materiality                                 审计重要性 A7YCSjB  
audit method                                     审计方法 ' u<IS/w  
audit objective                                         审计目标，审计目的 ,?m@Ko7Y  
audit of financial statements                      会计报表审计，财务报表审计 \,NT5>  
audit opinion                                     审计意见 A*0X~6W  
audit period                                      被审计期间，被审计年度 xS@ jV6E~  
audit plan                                          审计计划 oO[eer_S-  
audit planning                                    编制审计计划，制定审计计划，审计计划 tBzE(vW  
audit planning stage                                  审计计划阶段 JzywSQ  
audit procedure                                审计程序 yj_/:eX  
audit programme                               审计程序表，具体审计计划 hb8oq3*x  
audit report                                       审计报告
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audit report with a disclaimer of opinion           拒绝表示意见审计报告 8HLL3H0  
audit report with a qualified opinion                 有保留意见的审计报告 t9<BQg  
audit report with an adverse opinion                否定意见的审计报告 a+z >pV|  
audit report with dual dates                      双重日期审计报告 ][Tw
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audit reporting stage                                 审计报告阶段 E^n!h06~G  
audit responsibility                                   审计责任 ^-?^iWQG  
audit results                                      审计结果 |+8rYIms`  
audit risk                                          审计风险 uHquJQ4  
audit sampling                                          审计抽样 0aR.ct%  
audit sampling techniques                         审计抽样方法，审计抽样技术 &0T7 Uv-`  
audit strategies                                  审计策略 [4qvQ7Y !  
audit summary                                         审计总结，审计小结 *j(fk[,i  
audit team                                         审计小组 AiR#:r  
audit test                                    审计测试 BIMX2.S1o  
audit trail                                          审计轨迹 g,YF$:e  
audit work                                        审计工作 ]GR
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audit working paper                                 审计工作底稿 n>JJ Xw,,  
audited financial statement                        审计会计报表，已审计财务报表 4 w*m]D{  
Auditing Guidelines (the～)                      审计规范指南 `>KNa"b%$  
auditing standards                             审计准则 ]{i0?c  
audit-oriented working paper                          (审计)业务类工作底稿 0K"+u9D^  
authorisation                                     授权 F6CuY$0m=  
authorisation of transaction                       交易的授权 V 7~9z\lW  
availability                                         可获得性 ![{/V,V]~  
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balance                                      余额；差额；平衡 }duqX R  
balance sheet                                    资产负债表 G@
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bank                                                 银行 |;V-;e*  
bank account                                    银行账户，银行户头 &Pv$nMB$I  
bank statement                                 银行对账单 2@_3V_  
barter transaction                              易货交易，以物换物交易 >nehyo:#  
basis of audit                                    审计依据 se3EI1
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basis of preparation                                (会计报表的)编制基础 W1o6Sh8v(  
book of account                               账目，账簿 BHz_1+d  
borrowing                                         借款，贷款，借债 2PPb  
branch                                              分支，分支机构，分店 &
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brought forward                                (账户余额等的)承上年，承上期，承上页 ;gHcDnH)  
budget                                              预算 r!{i2I|  
building                                      建筑物；大楼 p{qA%D  
business conditions                                  业务情况，经营情况 N>L)2WKFT  
business licence                               (企业等的)营业执照 4Z{R36 {  
business relation                                业务关系 wk'(g_DP  
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