[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 %^S1 fUwT  
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审计词汇英汉对照 MYjCxy-;A  
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ability to continue as a going concern               持续经营能力 FW2} 9#R  
acceptability                                     可接受性，可接受程度  KLX>QR@  
acceptable level of detection risk                     检查风险的可接受水平 q45n.A6a  
acceptance of engagement                       接受委托 W/ERqVZR]  
accepting the engagement for the first time              首次接受委托 .FeEK(  
access to asset                                         对资产的接触 wegBMRQVp  
according to                                     根据，依据，依照
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account balance                                账户余额 ' {Q L`L  
account for                                       对……进行会计处理，核算；解释 !59q@Mya[  
accounting                                        会计，会计学 /O9z-!Jz  
accounting advisory serve                        会计咨询服务 b{A#P?  
accounting firm                                 会计师事务所 8W{R&Z7aL  
accounting information                      会计信息，会计资料 E:2Or~  
accounting period                             会计期间 v"`w'+  
accounting policies                                   会计政策 |K]tJi4fz  
accounting professional bodies                 会计职业组织，会计职业团体 n}"MF> zDK  
accounting records                                   会计记录 e.[h  
accounting responsibility                           会计责任 >1YJETysO  
accounting service                             会计服务 hGsYu)  
accounting standards                                会计准则 k]Yd4CC2  
Accounting Standards for Business Enterprises       企业会计准则 >B==*,|  
accounting system                             会计系统 jN'zNOV~  
accounting treatment                                会计处理 Lr`yl$6  
accuracy                                    准确性，精确性 \n}
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additional audit procedures                      追加审计程序 0VPa=AW  
addressee                                         收件人，收信人 7z}NI,R}1  
Administration of State-owned Assets  (the～)     国有资产管理局 &W1cc#(  
administrative laws and regulations                 行政法规 Ta_#Rg*!  
adverse impact                                 不利影响，负面影响 5( 3tPbm{  
adverse opinion                                反对意见 _o;alt  
advisory group                                  咨询组，顾问组 KyjN'F$  
agency fee                                        代理费，代理费用 0L'h5i>H)  
aggregate                                          总计，合计为…… "bJWyUb  
alternation of document and record                 变造文件和记录 4v;/"4)'  
alternative audit procedures                      替代审计程序，备选审计程序 WHL@]^E@m  
amend                                              修改，修订 JMXCyDy;  
amortisation                                      摊销 2TdcZ<k}J  
analytical capacity                             分析能力 =m UtBD.;  
analytical procedures                               分析性程序 z&w@67 >j  
annual financial statements                        年度会计报表，年度财务报表 )<%GHDWL  
appendix                                          附录，附表 8<
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applicable                                         适用的 7"1M3P5*8  
applicable laws and regulations                 适用的法规 bO9X;}\6  
application systems                                  应用系统 uT_bA0j
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apply consistently                              一贯地执行，一贯地实施 0y*8;7-|r)  
appropriate                                       适当的，合适的； +5voAx!  
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appropriate authorization                          适当的授权 1$4dzI()  
appropriateness of audit evidence                    审计证据的适当性 yN9/'c~  
approval                                    批准，核准 3= PRe  
assertion                                    (会计报表上的)认定；确认 (<|,LagTuc  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 _qr?v=,-A  
asset                                                 资产，财产 'bTtdFvJ  
asset restructuring                             资产重组 (m13 ong  
assignment of duties                                 职责的划分 0`:0m/fsU  
assistant                                     助理，助理人员 t~3!| @3i  
associated company                                 联属公司，联营公司 P
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association                                        联合，结合；协会，社团 T< D&%)  
assumption                                       假设，假定 EW]rD  
at a given date                                         在某一特定时日 (V&$KDOA  
attestation                                         鉴证，公证 ?
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attestation service                             鉴证服务 &=~Jw5WK  
audit adjustment                                审计调整 /; w(1)B  
audit areas                                        审计领域 ^DD ]jx  
audit conclusion                                审计结论 5y0N }}  
audit effectiveness                             审计效果 ^8OK.iC  
audit efficiency                                  审计效率 rytves%;C  
audit engagement letter                      审计业务约定书 -a
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audit evidence                                          审计证据 Kqm2TMO]>V  
audit fee                                    审计费 <m'W{n%Pp  
audit files                                          审计档案 ;ry~x:7L7  
audit findings                                     审计中发现的事项 ^ ?}-x  
audit implementation stage                        审计实施阶段
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audit mark                                        审计标识 dSkMA  
audit materiality                                 审计重要性 c~SR@ZU  
audit method                                     审计方法 yhc}*BMZ  
audit objective                                         审计目标，审计目的 ~7ZWtg;B  
audit of financial statements                      会计报表审计，财务报表审计 EV/DJ$C }  
audit opinion                                     审计意见 wNtC5  
audit period                                      被审计期间，被审计年度 ~wvu7  
audit plan                                          审计计划 &.F]-1RN[  
audit planning                                    编制审计计划，制定审计计划，审计计划 \,D>zF  
audit planning stage                                  审计计划阶段 .~u[rc|<  
audit procedure                                审计程序 4 Fl>XM  
audit programme                               审计程序表，具体审计计划 3N257]  
audit report                                       审计报告 pLSh +*F  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 Q`kV| pjg  
audit report with a qualified opinion                 有保留意见的审计报告 LGB}:;$AL  
audit report with an adverse opinion                否定意见的审计报告 >cJix 1  
audit report with dual dates                      双重日期审计报告 _0}u0fk  
audit reporting stage                                 审计报告阶段 AT%6K.  
audit responsibility                                   审计责任 x n?$@  
audit results                                      审计结果 -Gy=1W`09  
audit risk                                          审计风险 Z-:T')#Cf  
audit sampling                                          审计抽样 Np7+g`nG  
audit sampling techniques                         审计抽样方法，审计抽样技术 `3g5n:"g\  
audit strategies                                  审计策略 HA$Xg j  
audit summary                                         审计总结，审计小结 S#kYPe  
audit team                                         审计小组 galzk$D  
audit test                                    审计测试 f*}}Az.4  
audit trail                                          审计轨迹 1%E Ngb:8  
audit work                                        审计工作 /z!Tgs4  
audit working paper                                 审计工作底稿 dIW@L  
audited financial statement                        审计会计报表，已审计财务报表 <p/zm}?')  
Auditing Guidelines (the～)                      审计规范指南 .dI".L  
auditing standards                             审计准则 ~y{_NgMo  
audit-oriented working paper                          (审计)业务类工作底稿 fqjBor}  
authorisation                                     授权 1oe,>\\  
authorisation of transaction                       交易的授权 |M`'   
availability                                         可获得性 oR7[[H.4  
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balance                                      余额；差额；平衡 {7jl) x3l  
balance sheet                                    资产负债表 60;_^v  
bank                                                 银行 LTxP@pr  
bank account                                    银行账户，银行户头 ]~2iducB,  
bank statement                                 银行对账单 EQN)y27poW  
barter transaction                              易货交易，以物换物交易 oqAO@<dL!  
basis of audit                                    审计依据 kDol1v`  
basis of preparation                                (会计报表的)编制基础 nrHC;R.nE  
book of account                               账目，账簿 Unvl~lm6  
borrowing                                         借款，贷款，借债 9 ,:#Q<UM  
branch                                              分支，分支机构，分店 p#).;\M   
brought forward                                (账户余额等的)承上年，承上期，承上页 ~| b\1SR  
budget                                              预算 |.VSw  
building                                      建筑物；大楼 p[w! SR%=  
business conditions                                  业务情况，经营情况  9u^M{6  
business licence                               (企业等的)营业执照 Z#.1p'3qm1  
business relation                                业务关系 ^D<CoxG  
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