[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 39"8Nq|e  
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审计词汇英汉对照 z>~`9Qiw'  
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ability to continue as a going concern               持续经营能力 ,W*<e-  
acceptability                                     可接受性，可接受程度 s(Kf%ZoE  
acceptable level of detection risk                     检查风险的可接受水平 ?$-OdABXHK  
acceptance of engagement                       接受委托 _QY0j%W  
accepting the engagement for the first time              首次接受委托 qhF/iUE  
access to asset                                         对资产的接触 2',t@<U  
according to                                     根据，依据，依照 ~+3f8%   
account balance                                账户余额 vuDp_p*]S  
account for                                       对……进行会计处理，核算；解释 IO^O9IEx,  
accounting                                        会计，会计学 <Er|s^C  
accounting advisory serve                        会计咨询服务 "vU :qwm  
accounting firm                                 会计师事务所 ;EL!TzL:8  
accounting information                      会计信息，会计资料 #ye++.7WK  
accounting period                             会计期间 Z?"Pkc.Ei  
accounting policies                                   会计政策 l4;/[Q>Z  
accounting professional bodies                 会计职业组织，会计职业团体 Q9%N>h9  
accounting records                                   会计记录 En5I  
accounting responsibility                           会计责任 g[H7.  
accounting service                             会计服务 db.iMBki  
accounting standards                                会计准则 =B<g_9d4  
Accounting Standards for Business Enterprises       企业会计准则 bG.aV#$FIg  
accounting system                             会计系统 QdC>fy  
accounting treatment                                会计处理 VCbnS191*  
accuracy                                    准确性，精确性 .O1g'%  
additional audit procedures                      追加审计程序 %@H;6   
addressee                                         收件人，收信人 %I6iXq#  
Administration of State-owned Assets  (the～)     国有资产管理局 !i)?j@D  
administrative laws and regulations                 行政法规 2

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adverse impact                                 不利影响，负面影响 oh&
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adverse opinion                                反对意见 *e _ /D$SC  
advisory group                                  咨询组，顾问组 .]v8W51Y  
agency fee                                        代理费，代理费用 1!vR 8.  
aggregate                                          总计，合计为…… ;"joebZ/  
alternation of document and record                 变造文件和记录 ^BNg^V.  
alternative audit procedures                      替代审计程序，备选审计程序 @#8F5G#
 
amend                                              修改，修订 Fo;xA  
amortisation                                      摊销 9-bDgzk   
analytical capacity                             分析能力 (U$ F) 7  
analytical procedures                               分析性程序 X*%KR4`
 
annual financial statements                        年度会计报表，年度财务报表 m:p1O3[R  
appendix                                          附录，附表 1S.nqOfx  
applicable                                         适用的 YEVH?`G  
applicable laws and regulations                 适用的法规 O$#`he/jm  
application systems                                  应用系统 gR ~XkU  
apply consistently                              一贯地执行，一贯地实施 n6L}#aZG  
appropriate                                       适当的，合适的； )W*S6}A  
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appropriate authorization                          适当的授权 -f Zm_FE  
appropriateness of audit evidence                    审计证据的适当性 /A<L  
approval                                    批准，核准 O]^E%;(]}i  
assertion                                    (会计报表上的)认定；确认 kCN9`9XI{  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 nW{7L  
asset                                                 资产，财产 Sfh\4h$H  
asset restructuring                             资产重组 6I_W4`<VeZ  
assignment of duties                                 职责的划分 LG&~#x  
assistant                                     助理，助理人员 8Jxo;Y  
associated company                                 联属公司，联营公司 ~poy`h'  
association                                        联合，结合；协会，社团 rC/m}`b  
assumption                                       假设，假定 kS=OX5  
at a given date                                         在某一特定时日 <K4'|HU/  
attestation                                         鉴证，公证 q|gG {9  
attestation service                             鉴证服务
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audit adjustment                                审计调整 Cd6^aFoK!  
audit areas                                        审计领域 \7gLk:  
audit conclusion                                审计结论 fTV:QAa;  
audit effectiveness                             审计效果 MlS<txFPS  
audit efficiency                                  审计效率 j<wg>O:s%r  
audit engagement letter                      审计业务约定书 JsVW:8QO~  
audit evidence                                          审计证据 `C] t2^  
audit fee                                    审计费 3{]i|1&j  
audit files                                          审计档案 cq@8!Eu w]  
audit findings                                     审计中发现的事项 I^\YD9~=x  
audit implementation stage                        审计实施阶段 obaJT"1  
audit mark                                        审计标识 yy/wSk  
audit materiality                                 审计重要性 oDM}h +  
audit method                                     审计方法 H
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audit objective                                         审计目标，审计目的 ]}KmT"vA  
audit of financial statements                      会计报表审计，财务报表审计 e[w)U{|40  
audit opinion                                     审计意见 2x3&o|J  
audit period                                      被审计期间，被审计年度 (j}"1  
audit plan                                          审计计划 )Q6R6xW  
audit planning                                    编制审计计划，制定审计计划，审计计划 'S@C,x%2,  
audit planning stage                                  审计计划阶段 >9Ub=tZm  
audit procedure                                审计程序 ldi'@
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audit programme                               审计程序表，具体审计计划 (ioi !p  
audit report                                       审计报告 tC-(GDGy5  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 M/R#f9W  
audit report with a qualified opinion                 有保留意见的审计报告 duT2:~H2  
audit report with an adverse opinion                否定意见的审计报告 N`8?bU7a}"  
audit report with dual dates                      双重日期审计报告 />K$_T/]  
audit reporting stage                                 审计报告阶段 xJN Jv
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audit responsibility                                   审计责任 :m^eNS6:  
audit results                                      审计结果 8Ay#6o  
audit risk                                          审计风险 s 6vsV  
audit sampling                                          审计抽样 XSn^$$S  
audit sampling techniques                         审计抽样方法，审计抽样技术 9[6xo!  
audit strategies                                  审计策略 ##1[/D(  
audit summary                                         审计总结，审计小结 fLct!H3  
audit team                                         审计小组 L;E9"7
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audit test                                    审计测试 lj
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audit trail                                          审计轨迹 kJHUaXM  
audit work                                        审计工作 2+ >.Z.pX  
audit working paper                                 审计工作底稿 ak 0KrVF  
audited financial statement                        审计会计报表，已审计财务报表 FU5vo  
Auditing Guidelines (the～)                      审计规范指南 KzI$GU3  
auditing standards                             审计准则 |giK]Z  
audit-oriented working paper                          (审计)业务类工作底稿 yhgHwES"  
authorisation                                     授权 sqj8c)6  
authorisation of transaction                       交易的授权 hY/SR'8  
availability                                         可获得性 u{tjB/K&  
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balance                                      余额；差额；平衡 %HwPOEJ  
balance sheet                                    资产负债表 yi r#G""7  
bank                                                 银行 c i_XcG  
bank account                                    银行账户，银行户头 zrD$loaW.'  
bank statement                                 银行对账单 ^nFa'=  
barter transaction                              易货交易，以物换物交易 gWv/3hWWB  
basis of audit                                    审计依据 P0k|33;7L  
basis of preparation                                (会计报表的)编制基础 }qi6K-,oU  
book of account                               账目，账簿 q8P| ]  
borrowing                                         借款，贷款，借债 E3_EXz9h  
branch                                              分支，分支机构，分店 s)]i0+!  
brought forward                                (账户余额等的)承上年，承上期，承上页 l3b$b%0'  
budget                                              预算 y<
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building                                      建筑物；大楼 ^HX={(ddK  
business conditions                                  业务情况，经营情况 Pm%ZzU  
business licence                               (企业等的)营业执照 ZTMzL%i  
business relation                                业务关系  -"<H$  
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