[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 $4DFgvy$  
　　 
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审计词汇英汉对照 aF,jJ}On  
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ability to continue as a going concern               持续经营能力 3aEt>x  
acceptability                                     可接受性，可接受程度 1a5?)D  
acceptable level of detection risk                     检查风险的可接受水平 y>@v>S  
acceptance of engagement                       接受委托 +Y^-e.UO  
accepting the engagement for the first time              首次接受委托 #D= tX  
access to asset                                         对资产的接触 hK:#+hg,  
according to                                     根据，依据，依照 *Hxj_  
account balance                                账户余额 iP2U]d~M  
account for                                       对……进行会计处理，核算；解释 :/>7$)+  
accounting                                        会计，会计学 g4zT(,ZY  
accounting advisory serve                        会计咨询服务 2^cAK t6bC  
accounting firm                                 会计师事务所 =]!8:I?C<  
accounting information                      会计信息，会计资料 xR0~S 3caI  
accounting period                             会计期间 Bh\ [CY  
accounting policies                                   会计政策 v;K{|zUdB  
accounting professional bodies                 会计职业组织，会计职业团体 Pbc`LN/s|  
accounting records                                   会计记录 <+<)xwOQ ]  
accounting responsibility                           会计责任 2ZU@>W  
accounting service                             会计服务 qRgK_/[]  
accounting standards                                会计准则 <dq,y>  
Accounting Standards for Business Enterprises       企业会计准则 WA<H  
accounting system                             会计系统 yonJd  
accounting treatment                                会计处理  qJsQb  
accuracy                                    准确性，精确性 `DI{wqV9  
additional audit procedures                      追加审计程序 bq c;.4$  
addressee                                         收件人，收信人 p#ZMABlE,P  
Administration of State-owned Assets  (the～)     国有资产管理局 TvQWdX=  
administrative laws and regulations                 行政法规 \%w7D6dEZ  
adverse impact                                 不利影响，负面影响 +<'uw  
adverse opinion                                反对意见 F(T=WR].o  
advisory group                                  咨询组，顾问组
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agency fee                                        代理费，代理费用 gUksO!7^1  
aggregate                                          总计，合计为…… 1i5 vW-'4  
alternation of document and record                 变造文件和记录 2Som0T<2  
alternative audit procedures                      替代审计程序，备选审计程序 1joc<EI  
amend                                              修改，修订 38"8,k  
amortisation                                      摊销 2AdX)iF@  
analytical capacity                             分析能力 @#bBs9@gv  
analytical procedures                               分析性程序 uU8*$+ "  
annual financial statements                        年度会计报表，年度财务报表 Nb#H@zm  
appendix                                          附录，附表 #gxRTx  
applicable                                         适用的 E`oSi ez)  
applicable laws and regulations                 适用的法规 fMWXo)rzj  
application systems                                  应用系统 bl(BA}<  
apply consistently                              一贯地执行，一贯地实施 @)aXNQ Y  
appropriate                                       适当的，合适的； ,\|n=T,  
征用，挪用 0!3!?E <  
appropriate authorization                          适当的授权 y}(_SU  
appropriateness of audit evidence                    审计证据的适当性
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approval                                    批准，核准 RM?
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assertion                                    (会计报表上的)认定；确认 U92B+up-  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 d+gk q\  
asset                                                 资产，财产 8.Pcr<  
asset restructuring                             资产重组 {q5hF5!`)  
assignment of duties                                 职责的划分 =2ATqb"$w  
assistant                                     助理，助理人员 +=n x|:no  
associated company                                 联属公司，联营公司 UQC'(>.}  
association                                        联合，结合；协会，社团 "wc`fg"3  
assumption                                       假设，假定 asm[-IB2u  
at a given date                                         在某一特定时日 ]pM5?^<~  
attestation                                         鉴证，公证 kw*Cr/'*  
attestation service                             鉴证服务 #Pe\Z/  
audit adjustment                                审计调整 sg!=Q+  
audit areas                                        审计领域 kMwIu
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audit conclusion                                审计结论 :kf3_?9rc  
audit effectiveness                             审计效果 )w}*PL  
audit efficiency                                  审计效率 Og&0Z)%  
audit engagement letter                      审计业务约定书 n:}MULy;  
audit evidence                                          审计证据 \K4CbZ,.  
audit fee                                    审计费 a=}">=]7  
audit files                                          审计档案 dpc=yXg>"c  
audit findings                                     审计中发现的事项 ?z4uze1  
audit implementation stage                        审计实施阶段 a$+e8>  
audit mark                                        审计标识 1xFhhncf  
audit materiality                                 审计重要性 xX/Qoq (}i  
audit method                                     审计方法 |-c ALQ  
audit objective                                         审计目标，审计目的 x~3
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audit of financial statements                      会计报表审计，财务报表审计 &9jUf:gJ0  
audit opinion                                     审计意见 2WbZ>^:Nsk  
audit period                                      被审计期间，被审计年度 tZJ 9}\r  
audit plan                                          审计计划 {ra Esb-X  
audit planning                                    编制审计计划，制定审计计划，审计计划 K>DnD0  
audit planning stage                                  审计计划阶段 *aSRKY  
audit procedure                                审计程序 _If@#WnoyA  
audit programme                               审计程序表，具体审计计划 hg 86#jq%  
audit report                                       审计报告 H)?" 8 s  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 g-TX;(  
audit report with a qualified opinion                 有保留意见的审计报告 5 \.TZMB  
audit report with an adverse opinion                否定意见的审计报告 '%JMnU  
audit report with dual dates                      双重日期审计报告 r*
 
audit reporting stage                                 审计报告阶段 9X^-)G>  
audit responsibility                                   审计责任 A )
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audit results                                      审计结果 G `3vH,  
audit risk                                          审计风险 q4IjCu+  
audit sampling                                          审计抽样 Jn^Wzn[q  
audit sampling techniques                         审计抽样方法，审计抽样技术 i,U- H\p&  
audit strategies                                  审计策略 +kdU%Sm  
audit summary                                         审计总结，审计小结 tM?I()Y&P  
audit team                                         审计小组 EC\rh](d 1  
audit test                                    审计测试 >P]I&S-.  
audit trail                                          审计轨迹 c,u$tnE)  
audit work                                        审计工作 F4aJr%!\6S  
audit working paper                                 审计工作底稿 U:5*i  
audited financial statement                        审计会计报表，已审计财务报表 XTn{1[.O  
Auditing Guidelines (the～)                      审计规范指南 ,_X,V!  
auditing standards                             审计准则 A.'`FtV  
audit-oriented working paper                          (审计)业务类工作底稿 ;R- z3C  
authorisation                                     授权 A`r$fCt1Vi  
authorisation of transaction                       交易的授权 @v:ILby4-  
availability                                         可获得性 y&O_Jyg<  
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balance                                      余额；差额；平衡 \)6?u_(u  
balance sheet                                    资产负债表 /[)P^L`  
bank                                                 银行 Q:xI} ]FM  
bank account                                    银行账户，银行户头 >5z`SZf  
bank statement                                 银行对账单 B#/~U`t*  
barter transaction                              易货交易，以物换物交易 y^Xxa'y  
basis of audit                                    审计依据 FL_ arhrqD  
basis of preparation                                (会计报表的)编制基础 f@V{}&ZWp  
book of account                               账目，账簿 *dn-,Q%`  
borrowing                                         借款，贷款，借债 )F9%^a(  
branch                                              分支，分支机构，分店 0%L$TJ.''  
brought forward                                (账户余额等的)承上年，承上期，承上页 \2VZkVO9  
budget                                              预算
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building                                      建筑物；大楼 w]}cB+C+l#  
business conditions                                  业务情况，经营情况 5;KT -(q~  
business licence                               (企业等的)营业执照 @5nkI$>3z  
business relation                                业务关系 Jut'x A2Dr  
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