[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 l 1Ns~  
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审计词汇英汉对照 v^Pjvv=  
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ability to continue as a going concern               持续经营能力 Ab)X/g-I@  
acceptability                                     可接受性，可接受程度  <sC.  
acceptable level of detection risk                     检查风险的可接受水平 De:| T8&  
acceptance of engagement                       接受委托 ;{K/W.R  
accepting the engagement for the first time              首次接受委托 r2xIbZ  
access to asset                                         对资产的接触 V.kRV{43  
according to                                     根据，依据，依照 LHgEb9\Q  
account balance                                账户余额 |$.`4h?  
account for                                       对……进行会计处理，核算；解释 xa|/P#q  
accounting                                        会计，会计学 w4\g]\  
accounting advisory serve                        会计咨询服务 C:@JL
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accounting firm                                 会计师事务所 `l`)Cs;a  
accounting information                      会计信息，会计资料 L{AfrgN  
accounting period                             会计期间 s&~i S[  
accounting policies                                   会计政策 &! MV!9$  
accounting professional bodies                 会计职业组织，会计职业团体 Q\[2BJo/  
accounting records                                   会计记录 3YOYlb %j  
accounting responsibility                           会计责任 )l"py9
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accounting service                             会计服务 t7qY!S (  
accounting standards                                会计准则 1wM~),B8  
Accounting Standards for Business Enterprises       企业会计准则 ubQZ TAx  
accounting system                             会计系统 {S5HH"  
accounting treatment                                会计处理 *B1%-  
accuracy                                    准确性，精确性 q[MZSg  
additional audit procedures                      追加审计程序 !1cVg ls|  
addressee                                         收件人，收信人 Q"=$ .M~  
Administration of State-owned Assets  (the～)     国有资产管理局 "YePd*W  
administrative laws and regulations                 行政法规 ! 4{T<s;q  
adverse impact                                 不利影响，负面影响 UKBaGX:v  
adverse opinion                                反对意见 t*{B
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advisory group                                  咨询组，顾问组 o!>h Q#h  
agency fee                                        代理费，代理费用 aX{i   
aggregate                                          总计，合计为…… h;?H4j  
alternation of document and record                 变造文件和记录 |?/,ED+|>D  
alternative audit procedures                      替代审计程序，备选审计程序
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amend                                              修改，修订 BEnIyVU;L  
amortisation                                      摊销 ;@l5kdZx`  
analytical capacity                             分析能力 On4tK\l@  
analytical procedures                               分析性程序 19.oW49Sw  
annual financial statements                        年度会计报表，年度财务报表 \zGmZZ  
appendix                                          附录，附表 A~MIFr/8  
applicable                                         适用的 QC^#ns&  
applicable laws and regulations                 适用的法规 Q% LQP!Kg  
application systems                                  应用系统 #Qnl,l f  
apply consistently                              一贯地执行，一贯地实施 >* >}d%  
appropriate                                       适当的，合适的； # 8fq6z|JZ  
征用，挪用 rf]'VJg#3  
appropriate authorization                          适当的授权 MiB}10  
appropriateness of audit evidence                    审计证据的适当性 5T- N\)@  
approval                                    批准，核准 5svM3  #  
assertion                                    (会计报表上的)认定；确认 IFfB3{J  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 HH3Ln+AWg_  
asset                                                 资产，财产 w_lN[u-L  
asset restructuring                             资产重组 ;>Q.r
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assignment of duties                                 职责的划分 +JrbC/&  
assistant                                     助理，助理人员 +Ssu^>D  
associated company                                 联属公司，联营公司 -K*&I!  
association                                        联合，结合；协会，社团 "D1u2>(  
assumption                                       假设，假定 7r,h[9~e  
at a given date                                         在某一特定时日 qGrUS_~q*  
attestation                                         鉴证，公证 r; pS_PV  
attestation service                             鉴证服务 QkU6eE
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audit adjustment                                审计调整 [+4/ M3J%  
audit areas                                        审计领域 E[kf%\  
audit conclusion                                审计结论 dAkJ5\=*  
audit effectiveness                             审计效果 L92vb zP  
audit efficiency                                  审计效率 a15kFun  
audit engagement letter                      审计业务约定书 =LHz[dSL  
audit evidence                                          审计证据 q6a7o=BP]  
audit fee                                    审计费 h<I C d'!  
audit files                                          审计档案 jNu`umS  
audit findings                                     审计中发现的事项 FvVR \a  
audit implementation stage                        审计实施阶段 "ukiuCfVuW  
audit mark                                        审计标识 nkii0YB!  
audit materiality                                 审计重要性 &x>8 %Q s  
audit method                                     审计方法 9~ JeI/  
audit objective                                         审计目标，审计目的 !aQQq[  
audit of financial statements                      会计报表审计，财务报表审计 j'M=+  
audit opinion                                     审计意见 wi$,Y.:  
audit period                                      被审计期间，被审计年度 u
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audit plan                                          审计计划 iz@LS  
audit planning                                    编制审计计划，制定审计计划，审计计划 >IFqwh7b  
audit planning stage                                  审计计划阶段 9w:9XziT  
audit procedure                                审计程序 5nSi2
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audit programme                               审计程序表，具体审计计划 q9iHJ'lMD*  
audit report                                       审计报告 ?@YABl  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 F*rsi7#!pG  
audit report with a qualified opinion                 有保留意见的审计报告 3tu:Vc.:M  
audit report with an adverse opinion                否定意见的审计报告 ~us1Df0bp  
audit report with dual dates                      双重日期审计报告 l`k""f69W  
audit reporting stage                                 审计报告阶段 bji^b@us_  
audit responsibility                                   审计责任 Wi%e9r{hU  
audit results                                      审计结果 !Pf6UNN'  
audit risk                                          审计风险 *iwVB^^$  
audit sampling                                          审计抽样 vn5O8sD  
audit sampling techniques                         审计抽样方法，审计抽样技术 TQ&1!~L*  
audit strategies                                  审计策略 ;VW->ia6  
audit summary                                         审计总结，审计小结 :N>n1tHL;A  
audit team                                         审计小组 yh:Wg$qx
 
audit test                                    审计测试 pb5q2|u`h  
audit trail                                          审计轨迹  'VzYf^  
audit work                                        审计工作 7+;$_,Xo<  
audit working paper                                 审计工作底稿 ![H{ndH!Q  
audited financial statement                        审计会计报表，已审计财务报表 PPMAj@B}V  
Auditing Guidelines (the～)                      审计规范指南 #WqpU.
  
auditing standards                             审计准则 &V77WnOY  
audit-oriented working paper                          (审计)业务类工作底稿 lGZf_X)gA^  
authorisation                                     授权 v-ZTl4j$  
authorisation of transaction                       交易的授权 G% FLt[  
availability                                         可获得性 V N<omi+4  
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balance                                      余额；差额；平衡 /(jG9RM  
balance sheet                                    资产负债表 A-*y[/  
bank                                                 银行 U 6x$R O!  
bank account                                    银行账户，银行户头 KbTd`AIL  
bank statement                                 银行对账单 }|u>b!7_.  
barter transaction                              易货交易，以物换物交易 Y6:b  
basis of audit                                    审计依据 >O$JS,  
basis of preparation                                (会计报表的)编制基础 PL|zm5923  
book of account                               账目，账簿 ;]\>jC  
borrowing                                         借款，贷款，借债 e~P4>3  
branch                                              分支，分支机构，分店 tQWjNP~  
brought forward                                (账户余额等的)承上年，承上期，承上页 %yPjPUHy  
budget                                              预算 G5,g$yNs  
building                                      建筑物；大楼 + J` Qv,0  
business conditions                                  业务情况，经营情况 {v>8Kp7_R  
business licence                               (企业等的)营业执照 g)L< xN8  
business relation                                业务关系 T]UrKj/iF  
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