[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 +C9l7 q  
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审计词汇英汉对照 k/lDE  
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ability to continue as a going concern               持续经营能力 7-MkfWH2b6  
acceptability                                     可接受性，可接受程度 p3{ 3[fDx  
acceptable level of detection risk                     检查风险的可接受水平 dht*1i3v  
acceptance of engagement                       接受委托 X/`M'8v.%  
accepting the engagement for the first time              首次接受委托 .t|B6n!  
access to asset                                         对资产的接触 6"Rw&3D?  
according to                                     根据，依据，依照 Y**|e4  
account balance                                账户余额 YST{ h{  
account for                                       对……进行会计处理，核算；解释 $"]*,=-X  
accounting                                        会计，会计学 Q "sszz  
accounting advisory serve                        会计咨询服务 xsdi\ j;n>  
accounting firm                                 会计师事务所 ygf Uy  
accounting information                      会计信息，会计资料 Oi4tG&q  
accounting period                             会计期间 L)j<;{J/Q0  
accounting policies                                   会计政策 Mi&jl_&  
accounting professional bodies                 会计职业组织，会计职业团体 )*n2,n  
accounting records                                   会计记录 |4|j5<5  
accounting responsibility                           会计责任 k'JfXrW<!  
accounting service                             会计服务 B1Cu?k);.  
accounting standards                                会计准则 Vi_6O;  
Accounting Standards for Business Enterprises       企业会计准则 xnD"LK  
accounting system                             会计系统 z;ko )  
accounting treatment                                会计处理 #Vi:-zyY  
accuracy                                    准确性，精确性 u~q6?*5  
additional audit procedures                      追加审计程序 $:SSm$k  
addressee                                         收件人，收信人 P+t `Rw  
Administration of State-owned Assets  (the～)     国有资产管理局 MF/@Efjn ]  
administrative laws and regulations                 行政法规 Z</.Ss 4  
adverse impact                                 不利影响，负面影响 -yP_S~\n  
adverse opinion                                反对意见 c.eA]mq  
advisory group                                  咨询组，顾问组 eJwHeG  
agency fee                                        代理费，代理费用 ~zT743  
aggregate                                          总计，合计为…… E+e:UBeUV  
alternation of document and record                 变造文件和记录
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alternative audit procedures                      替代审计程序，备选审计程序 g<$q#l~4xH  
amend                                              修改，修订 RYuR&0_{  
amortisation                                      摊销 TdWa tvY5p  
analytical capacity                             分析能力 Y]6kA5  
analytical procedures                               分析性程序 |Y&&g=7  
annual financial statements                        年度会计报表，年度财务报表 wPrqFpf  
appendix                                          附录，附表 8rY[Q(]  
applicable                                         适用的 ==)q{ e5  
applicable laws and regulations                 适用的法规 n!$zO{P  
application systems                                  应用系统 DZE@C^0%  
apply consistently                              一贯地执行，一贯地实施 #cy;((zuB  
appropriate                                       适当的，合适的；
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征用，挪用 @Xg5E  
appropriate authorization                          适当的授权 ]XhX aoqL  
appropriateness of audit evidence                    审计证据的适当性 I$w:
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approval                                    批准，核准 K]c\3[vR  
assertion                                    (会计报表上的)认定；确认 ] g]^^  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 FEwPLViso  
asset                                                 资产，财产 @pkQ2OM 2  
asset restructuring                             资产重组 pa8R;A70Dl  
assignment of duties                                 职责的划分 >#~>!cv6D  
assistant                                     助理，助理人员 SM8Wg>  
associated company                                 联属公司，联营公司 * faG0le  
association                                        联合，结合；协会，社团 ~duF2m 72  
assumption                                       假设，假定 GZWU=TC2{2  
at a given date                                         在某一特定时日 Cu&y',ee~  
attestation                                         鉴证，公证 JsD|igqF-  
attestation service                             鉴证服务 h"$)[k~  
audit adjustment                                审计调整 9qvKg`YSh  
audit areas                                        审计领域 {q1u[T&r  
audit conclusion                                审计结论 ,A9_xdv5  
audit effectiveness                             审计效果 e .1! K  
audit efficiency                                  审计效率 m;@8z[ ^5  
audit engagement letter                      审计业务约定书 zSo(+D &[  
audit evidence                                          审计证据 6Mh"{N7
 
audit fee                                    审计费 >&%#`PKT  
audit files                                          审计档案 c%@< h6  
audit findings                                     审计中发现的事项 IB\O[R$x  
audit implementation stage                        审计实施阶段 !@3"vd{^  
audit mark                                        审计标识 5VZZk%oy  
audit materiality                                 审计重要性 @ q:S]YB  
audit method                                     审计方法 @P@{%I  
audit objective                                         审计目标，审计目的 <@H`5[
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audit of financial statements                      会计报表审计，财务报表审计  !hWS%m@  
audit opinion                                     审计意见 51-@4E2:l:  
audit period                                      被审计期间，被审计年度 (bp
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audit plan                                          审计计划 #G!\ MYfQt  
audit planning                                    编制审计计划，制定审计计划，审计计划 mr2fNA>kR  
audit planning stage                                  审计计划阶段 K;j0
cxl  
audit procedure                                审计程序 r%\%tz'`j  
audit programme                               审计程序表，具体审计计划 ^ DCBL&I  
audit report                                       审计报告 [PX%p;"D  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 F_-}GN%  
audit report with a qualified opinion                 有保留意见的审计报告 =M9;`EmC  
audit report with an adverse opinion                否定意见的审计报告 N.UeuLz  
audit report with dual dates                      双重日期审计报告 s a{x.2/o}  
audit reporting stage                                 审计报告阶段 H;{IOBo  
audit responsibility                                   审计责任 *b8AN3!  
audit results                                      审计结果 PvB{@82  
audit risk                                          审计风险 Dgc}
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audit sampling                                          审计抽样 sWv!ig_  
audit sampling techniques                         审计抽样方法，审计抽样技术 Z;~7L*|  
audit strategies                                  审计策略 = P$Q;d  
audit summary                                         审计总结，审计小结 .H 9r_  
audit team                                         审计小组 _lrvK99  
audit test                                    审计测试 U%)-_ *`z  
audit trail                                          审计轨迹 $O_{cSKg7  
audit work                                        审计工作 i F \H  
audit working paper                                 审计工作底稿 3HqTVq`
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audited financial statement                        审计会计报表，已审计财务报表 Q8D#kAYw  
Auditing Guidelines (the～)                      审计规范指南 T^
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auditing standards                             审计准则 >!MRk[@ V-  
audit-oriented working paper                          (审计)业务类工作底稿 L<k(stx~   
authorisation                                     授权 EGVS8YP>h  
authorisation of transaction                       交易的授权 @%BsQm  
availability                                         可获得性 |eI!wgQx  
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balance                                      余额；差额；平衡 &}r-C97  
balance sheet                                    资产负债表 moRo>bvN~  
bank                                                 银行 G@P+M1c  
bank account                                    银行账户，银行户头 _$_,r H
 
bank statement                                 银行对账单 GIhX2EvAS  
barter transaction                              易货交易，以物换物交易 MU:q`DRr  
basis of audit                                    审计依据 ~9Qd83`UH  
basis of preparation                                (会计报表的)编制基础 |j=Pj)5J  
book of account                               账目，账簿 "0LSy x  
borrowing                                         借款，贷款，借债 B?l0u  
branch                                              分支，分支机构，分店 5,J.$Sax  
brought forward                                (账户余额等的)承上年，承上期，承上页 '| p"HbJ  
budget                                              预算 A|YiSwyy  
building                                      建筑物；大楼 U".5x~UC  
business conditions                                  业务情况，经营情况 *alifdp 
 
business licence                               (企业等的)营业执照 gg/2R?O]  
business relation                                业务关系 q$PO.#  
Pk>S;KT.  

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