[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 *]R 5bj.!o  
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审计词汇英汉对照 `bV&n!Y_  
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ability to continue as a going concern               持续经营能力 [742s]j  
acceptability                                     可接受性，可接受程度 x3U>5F@  
acceptable level of detection risk                     检查风险的可接受水平 +03/A`PKrB  
acceptance of engagement                       接受委托 >/ A'G  
accepting the engagement for the first time              首次接受委托 =w`uZ;l$Q  
access to asset                                         对资产的接触 l. cp[  
according to                                     根据，依据，依照 ]2|fc5G'  
account balance                                账户余额 &\cS{35  
account for                                       对……进行会计处理，核算；解释 q o^mp  
accounting                                        会计，会计学 [Pjitw/?  
accounting advisory serve                        会计咨询服务 [MbbL  
accounting firm                                 会计师事务所 @VG@|BQWa  
accounting information                      会计信息，会计资料 o-l-Z|)7  
accounting period                             会计期间 :O&jm.2m  
accounting policies                                   会计政策 >O rIY  
accounting professional bodies                 会计职业组织，会计职业团体 1/;E8{  
accounting records                                   会计记录 Y}2Sr-@u  
accounting responsibility                           会计责任 I#;dS!W"'  
accounting service                             会计服务 ]s )Y ">6  
accounting standards                                会计准则 9MI9$s2y  
Accounting Standards for Business Enterprises       企业会计准则  #XqCz >Z  
accounting system                             会计系统 :IJ<Mmb  
accounting treatment                                会计处理 Uzrf,I[
 
accuracy                                    准确性，精确性 @K*W3& TO  
additional audit procedures                      追加审计程序 ~a_X 7
 
addressee                                         收件人，收信人 Os9EMU$  
Administration of State-owned Assets  (the～)     国有资产管理局 LCj3{>{/=  
administrative laws and regulations                 行政法规 (=c,b9cb  
adverse impact                                 不利影响，负面影响 <Ist^h+o  
adverse opinion                                反对意见 [dFcxzM-N  
advisory group                                  咨询组，顾问组 2T(+VeM
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agency fee                                        代理费，代理费用 rMjb,2*rC7  
aggregate                                          总计，合计为…… p"jze3mF  
alternation of document and record                 变造文件和记录 #OjyUQ,
 
alternative audit procedures                      替代审计程序，备选审计程序  qbS6#7D  
amend                                              修改，修订 =6=:OId  
amortisation                                      摊销 coPdyw'9&  
analytical capacity                             分析能力 ;Sg.E8  
analytical procedures                               分析性程序 .b<W*4{j0H  
annual financial statements                        年度会计报表，年度财务报表 _&s pMf  
appendix                                          附录，附表 s]kzXzR C?  
applicable                                         适用的 1t^9.!$@y  
applicable laws and regulations                 适用的法规 ErJ@$&7  
application systems                                  应用系统 /2/aMF(J  
apply consistently                              一贯地执行，一贯地实施 bE2O[B  
appropriate                                       适当的，合适的； 7 wEv`5  
征用，挪用 .o C!~'  
appropriate authorization                          适当的授权 ]'Ho)Q  
appropriateness of audit evidence                    审计证据的适当性 ?)k]Vg.  
approval                                    批准，核准 <pHm=q/U  
assertion                                    (会计报表上的)认定；确认 eu_ZsseZ  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 @^-Y&N!b=  
asset                                                 资产，财产 f`/('}t  
asset restructuring                             资产重组 hjFht+j
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assignment of duties                                 职责的划分 $Q'z9ghEg  
assistant                                     助理，助理人员 % C2Vga#  
associated company                                 联属公司，联营公司 tH *|  
association                                        联合，结合；协会，社团 <BZC5b6  
assumption                                       假设，假定 Nz`v+sp  
at a given date                                         在某一特定时日 ^_P?EJ,)`  
attestation                                         鉴证，公证 C8Mx>6  
attestation service                             鉴证服务 1>L'F8"  
audit adjustment                                审计调整 zG9D Ph  
audit areas                                        审计领域 k[a<KbS  
audit conclusion                                审计结论 <?!'  
audit effectiveness                             审计效果 Q
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audit efficiency                                  审计效率 + 5Dc5Bl  
audit engagement letter                      审计业务约定书 VzHrKI  
audit evidence                                          审计证据 !|u?z%  
audit fee                                    审计费 9=T;Dxn  
audit files                                          审计档案 3Os0<1@H  
audit findings                                     审计中发现的事项 GtZ.'?-  
audit implementation stage                        审计实施阶段 0hGmOUO  
audit mark                                        审计标识 ?fq!BV  
audit materiality                                 审计重要性 uSQ#Y^V_  
audit method                                     审计方法 ."B{U_P&  
audit objective                                         审计目标，审计目的 Qb/:E}h]$  
audit of financial statements                      会计报表审计，财务报表审计 ZxT E(BQv  
audit opinion                                     审计意见 Avi_]h&  
audit period                                      被审计期间，被审计年度 `G`R|B  
audit plan                                          审计计划 {!qnHv\S  
audit planning                                    编制审计计划，制定审计计划，审计计划 D
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audit planning stage                                  审计计划阶段 Z^as ?k(iM  
audit procedure                                审计程序 ?#Z4Dg 9|  
audit programme                               审计程序表，具体审计计划 2=
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audit report                                       审计报告 .43cI(  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 vGh>1U:  
audit report with a qualified opinion                 有保留意见的审计报告 MO7R3PP  
audit report with an adverse opinion                否定意见的审计报告 -PSgBH[  
audit report with dual dates                      双重日期审计报告 YCxwIzIR  
audit reporting stage                                 审计报告阶段 7[qL~BT+  
audit responsibility                                   审计责任 s9nPxC&A  
audit results                                      审计结果 "P(obk  
audit risk                                          审计风险 R"P-+T=7M  
audit sampling                                          审计抽样 h{ix$Xn~  
audit sampling techniques                         审计抽样方法，审计抽样技术 ~v pIy-  
audit strategies                                  审计策略 mS![J69(  
audit summary                                         审计总结，审计小结 *kqC^2t  
audit team                                         审计小组 +M_
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audit test                                    审计测试 S-gO  
audit trail                                          审计轨迹 t;h`nH[  
audit work                                        审计工作 { ,c*OR  
audit working paper                                 审计工作底稿 V8B4e4F  
audited financial statement                        审计会计报表，已审计财务报表 $,, PF/N8c  
Auditing Guidelines (the～)                      审计规范指南 vFntzN>#  
auditing standards                             审计准则 Rb:<?&7ZzN  
audit-oriented working paper                          (审计)业务类工作底稿 C&vi7Yx  
authorisation                                     授权 P,'%$DLDg  
authorisation of transaction                       交易的授权 81s }4  
availability                                         可获得性 -/{FGbpR;  
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balance                                      余额；差额；平衡 .yXqa"p  
balance sheet                                    资产负债表 $;q }jvo  
bank                                                 银行 6V
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bank account                                    银行账户，银行户头 R3|4|JlGR  
bank statement                                 银行对账单 JRFUNy1+e1  
barter transaction                              易货交易，以物换物交易 LAxN?ok9gD  
basis of audit                                    审计依据 t &{;6MiE  
basis of preparation                                (会计报表的)编制基础 &U|c=$!\  
book of account                               账目，账簿 At=d//5FFP  
borrowing                                         借款，贷款，借债 YuknZ&Q  
branch                                              分支，分支机构，分店 Q
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brought forward                                (账户余额等的)承上年，承上期，承上页 b=:ud[h  
budget                                              预算 OmBz's
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building                                      建筑物；大楼 C2v_]
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business conditions                                  业务情况，经营情况 Po@;PR=  
business licence                               (企业等的)营业执照 ([<HFc`  
business relation                                业务关系 MAFdJ+n#  
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