[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 +vbNZqwz  
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审计词汇英汉对照 E_yh9lk  
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ability to continue as a going concern               持续经营能力 ZK'I$p]b  
acceptability                                     可接受性，可接受程度 oL6_Ya  
acceptable level of detection risk                     检查风险的可接受水平 xjX5PQu  
acceptance of engagement                       接受委托 5g&'n  
accepting the engagement for the first time              首次接受委托 6% ,Q  
access to asset                                         对资产的接触 (Pu*[STTT  
according to                                     根据，依据，依照 L|H{;r'  
account balance                                账户余额 ]jYl:41yI  
account for                                       对……进行会计处理，核算；解释 '", 5Bu#C  
accounting                                        会计，会计学 54)}^ftY^  
accounting advisory serve                        会计咨询服务 A=3U4L  
accounting firm                                 会计师事务所 9%dNktt  
accounting information                      会计信息，会计资料 n_+Iw,a'm  
accounting period                             会计期间 g+CHF?O  
accounting policies                                   会计政策 >%[W2L\'  
accounting professional bodies                 会计职业组织，会计职业团体 IWQ8e$N  
accounting records                                   会计记录 7vWB=r >5@  
accounting responsibility                           会计责任 PRUGUHY  
accounting service                             会计服务 JEd/j zR(  
accounting standards                                会计准则 G dooy~cn  
Accounting Standards for Business Enterprises       企业会计准则 bBQp:P?E  
accounting system                             会计系统 fAm2ls7c  
accounting treatment                                会计处理 [gE2lf aEy  
accuracy                                    准确性，精确性 2KX *x_-  
additional audit procedures                      追加审计程序 I'j?
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addressee                                         收件人，收信人 w])Sz*J  
Administration of State-owned Assets  (the～)     国有资产管理局 nAYjS
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administrative laws and regulations                 行政法规 8_LDS  
adverse impact                                 不利影响，负面影响 >ylVES/V  
adverse opinion                                反对意见 c
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advisory group                                  咨询组，顾问组 qjFgy)qV  
agency fee                                        代理费，代理费用 I[|I\tW  
aggregate                                          总计，合计为…… %SE
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alternation of document and record                 变造文件和记录 *5NffiA}-  
alternative audit procedures                      替代审计程序，备选审计程序 !`WuLhB`  
amend                                              修改，修订 f0uiNy(r$  
amortisation                                      摊销 Z~R i%XG  
analytical capacity                             分析能力 Nf~< xK  
analytical procedures                               分析性程序 WZr~Pb9  
annual financial statements                        年度会计报表，年度财务报表 'SY&-<t(  
appendix                                          附录，附表
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applicable                                         适用的 ubQ(O uM"  
applicable laws and regulations                 适用的法规 D'&LwU,o  
application systems                                  应用系统 h Na<LZ  
apply consistently                              一贯地执行，一贯地实施 nZ*P:K t:  
appropriate                                       适当的，合适的； _`\INZ e-G  
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appropriate authorization                          适当的授权 :8ZxOwwv  
appropriateness of audit evidence                    审计证据的适当性 :s5g6TR  
approval                                    批准，核准 eOb` uyi  
assertion                                    (会计报表上的)认定；确认 bODl q  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 }B5I#Af7  
asset                                                 资产，财产 M Q6Y^,B  
asset restructuring                             资产重组 'tbb"M
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assignment of duties                                 职责的划分 0v_8YsZ!`$  
assistant                                     助理，助理人员 :U9R 1^}A  
associated company                                 联属公司，联营公司 |);>wV"  
association                                        联合，结合；协会，社团 jBC9Vt;B  
assumption                                       假设，假定 =~h54/#[I  
at a given date                                         在某一特定时日 Hj!)S&y,$  
attestation                                         鉴证，公证 A0XFu}  
attestation service                             鉴证服务 *t_&im%E  
audit adjustment                                审计调整
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audit areas                                        审计领域 Yx"z&J9p  
audit conclusion                                审计结论 qkIU>b,B  
audit effectiveness                             审计效果 )=D&NO67Pq  
audit efficiency                                  审计效率 JvDsr0]\#  
audit engagement letter                      审计业务约定书 #^9;<@M  
audit evidence                                          审计证据 "jHN#}  
audit fee                                    审计费 FMn&2f H  
audit files                                          审计档案 /K^cU;E,  
audit findings                                     审计中发现的事项 cabN<a l  
audit implementation stage                        审计实施阶段 C gx?K]>y  
audit mark                                        审计标识  q0~_D8e,  
audit materiality                                 审计重要性 ?@1'WD t  
audit method                                     审计方法 %gaKnT(|r  
audit objective                                         审计目标，审计目的 \p$0  
audit of financial statements                      会计报表审计，财务报表审计 a5-\=0L~  
audit opinion                                     审计意见 1 XG-O  
audit period                                      被审计期间，被审计年度 BGX@n#:  
audit plan                                          审计计划 US4Um>j  
audit planning                                    编制审计计划，制定审计计划，审计计划 &f*dFUM]I  
audit planning stage                                  审计计划阶段 |
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audit procedure                                审计程序 sYXS#;|M  
audit programme                               审计程序表，具体审计计划 h uJqqC  
audit report                                       审计报告 L?0l1P  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 c #kV+n<  
audit report with a qualified opinion                 有保留意见的审计报告 G)&'8W F5o  
audit report with an adverse opinion                否定意见的审计报告 lIz_0rE  
audit report with dual dates                      双重日期审计报告 :j~5(K"  
audit reporting stage                                 审计报告阶段 akQH+j  
audit responsibility                                   审计责任 x/=j$oA  
audit results                                      审计结果 #E9['JnZ
 
audit risk                                          审计风险 ^mi4q[PM  
audit sampling                                          审计抽样 N-gRfra+8L  
audit sampling techniques                         审计抽样方法，审计抽样技术 E: GJ$I  
audit strategies                                  审计策略 {0 ~0  
audit summary                                         审计总结，审计小结 Ct)MvZ  
audit team                                         审计小组 vi8~j  
audit test                                    审计测试 yUO|3ONT  
audit trail                                          审计轨迹 ^%&x{F.  
audit work                                        审计工作 8(>. ^667  
audit working paper                                 审计工作底稿 CeTr%j  
audited financial statement                        审计会计报表，已审计财务报表 k`TJ<Dv;  
Auditing Guidelines (the～)                      审计规范指南 s{e(- 7'  
auditing standards                             审计准则 v=tj.Vg  
audit-oriented working paper                          (审计)业务类工作底稿 U[b;#Y1X  
authorisation                                     授权 }&DB5M  
authorisation of transaction                       交易的授权 !dY:S';~  
availability                                         可获得性 kA__*b}8UK  
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balance                                      余额；差额；平衡 2HXKz7da  
balance sheet                                    资产负债表 \'Ta8  
bank                                                 银行 4_+P
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bank account                                    银行账户，银行户头 W(h8!}  
bank statement                                 银行对账单 wkD:i2E7  
barter transaction                              易货交易，以物换物交易 |A0$XU{  
basis of audit                                    审计依据 _wNPA1q0J  
basis of preparation                                (会计报表的)编制基础 JtpY][}"~3  
book of account                               账目，账簿 S
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borrowing                                         借款，贷款，借债 yvCR =C  
branch                                              分支，分支机构，分店 u!o]Co>  
brought forward                                (账户余额等的)承上年，承上期，承上页 V:BX"$J1  
budget                                              预算 rxj@NwAno  
building                                      建筑物；大楼 OZD!#YI  
business conditions                                  业务情况，经营情况 ti^v%+r1  
business licence                               (企业等的)营业执照 *W12Rb2  
business relation                                业务关系 ]M;6o@hq  
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