[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 ~pWV[oUD  
　　 
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审计词汇英汉对照 LCMZw6p  
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ability to continue as a going concern               持续经营能力 r$WBEt,B  
acceptability                                     可接受性，可接受程度 %n)H(QPW  
acceptable level of detection risk                     检查风险的可接受水平 #w1E3ahaX  
acceptance of engagement                       接受委托 35 d:r:  
accepting the engagement for the first time              首次接受委托 q5#6PYIq  
access to asset                                         对资产的接触 @Pb%dS  
according to                                     根据，依据，依照 ';zS0Yk  
account balance                                账户余额 c Ta$t :K@  
account for                                       对……进行会计处理，核算；解释 TW~%1G_v  
accounting                                        会计，会计学 7 ?"-:q   
accounting advisory serve                        会计咨询服务 ?X^.2+]*&  
accounting firm                                 会计师事务所 T o$D[-  
accounting information                      会计信息，会计资料 GAU7w"sE  
accounting period                             会计期间 c0f8*O4i  
accounting policies                                   会计政策 (MzThGJK_  
accounting professional bodies                 会计职业组织，会计职业团体 9r=yfc!cS  
accounting records                                   会计记录 <TEDqQ  
accounting responsibility                           会计责任 /K :H2?J  
accounting service                             会计服务 #7Jvk_r9Y  
accounting standards                                会计准则 .
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Accounting Standards for Business Enterprises       企业会计准则 Nz;f| 2 h  
accounting system                             会计系统 0WQd#l  
accounting treatment                                会计处理 7Sl"q=>  
accuracy                                    准确性，精确性 }DFZ9,g Q  
additional audit procedures                      追加审计程序 h p KrP  
addressee                                         收件人，收信人 =z*SzG  
Administration of State-owned Assets  (the～)     国有资产管理局 s)~Wcp'+M:  
administrative laws and regulations                 行政法规 Y,M2D  
adverse impact                                 不利影响，负面影响 ;MH_pE/m  
adverse opinion                                反对意见 ~9Cw5rwH<;  
advisory group                                  咨询组，顾问组 "?S>}G\  
agency fee                                        代理费，代理费用 &xE+PfX  
aggregate                                          总计，合计为…… nj=nSD  
alternation of document and record                 变造文件和记录 9S/X,|i  
alternative audit procedures                      替代审计程序，备选审计程序 D!rD-e  
amend                                              修改，修订 r1a/'+  
amortisation                                      摊销 ;7U"wI_~c  
analytical capacity                             分析能力 q'KXn0IY#  
analytical procedures                               分析性程序
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annual financial statements                        年度会计报表，年度财务报表 <,</ Ge  
appendix                                          附录，附表 U-pBat.$'C  
applicable                                         适用的 R47tg&k6[  
applicable laws and regulations                 适用的法规 '<1Q;3Ho  
application systems                                  应用系统 1EQLsg`d^  
apply consistently                              一贯地执行，一贯地实施 p+}eP|N  
appropriate                                       适当的，合适的； U"OA m
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appropriate authorization                          适当的授权 seiE2F[  
appropriateness of audit evidence                    审计证据的适当性 xG:7AGZ$[  
approval                                    批准，核准 T854}RX[{  
assertion                                    (会计报表上的)认定；确认 * TByAa{  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 \me-#: Gu  
asset                                                 资产，财产 5"z~
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asset restructuring                             资产重组 PBb'`PV  
assignment of duties                                 职责的划分 rnQ9uNAu  
assistant                                     助理，助理人员 A H|'{  
associated company                                 联属公司，联营公司 }*,z~y}V#  
association                                        联合，结合；协会，社团 5@EX,$h  
assumption                                       假设，假定 ;aImz*1%t  
at a given date                                         在某一特定时日 +m4?a\U  
attestation                                         鉴证，公证 zTg&W7oz  
attestation service                             鉴证服务 I&>5b7Uf  
audit adjustment                                审计调整 V"5LNtf  
audit areas                                        审计领域 Z&5cJk W  
audit conclusion                                审计结论 Y0g6zHk7  
audit effectiveness                             审计效果 j1K?QH=e#{  
audit efficiency                                  审计效率 (``|5;T\  
audit engagement letter                      审计业务约定书 LX7<+`aa  
audit evidence                                          审计证据 ~`<_xIvrq  
audit fee                                    审计费 8_{XrTw(  
audit files                                          审计档案 C8$/ z>tQ  
audit findings                                     审计中发现的事项 vg\fBHzn
 
audit implementation stage                        审计实施阶段 hD,@>ky  
audit mark                                        审计标识 #Kt5+"+7  
audit materiality                                 审计重要性 =' &TqiIv"  
audit method                                     审计方法 Z[9f8/6<b  
audit objective                                         审计目标，审计目的 9iN}v
 
audit of financial statements                      会计报表审计，财务报表审计 s=1w6ZLD  
audit opinion                                     审计意见 )]{&  
audit period                                      被审计期间，被审计年度 4_w{
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audit plan                                          审计计划 PjkjUP  
audit planning                                    编制审计计划，制定审计计划，审计计划 M4K>/-9X+V  
audit planning stage                                  审计计划阶段 c1h? aP  
audit procedure                                审计程序 %$=}ePD  
audit programme                               审计程序表，具体审计计划 7-c3^5gn{  
audit report                                       审计报告 &NK6U  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 M3YC@(N% k  
audit report with a qualified opinion                 有保留意见的审计报告 \<x{U3q5  
audit report with an adverse opinion                否定意见的审计报告 
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audit report with dual dates                      双重日期审计报告 vf?m-wh  
audit reporting stage                                 审计报告阶段 o_?A^u  
audit responsibility                                   审计责任 M~-jPY,+  
audit results                                      审计结果 0]2@T=*kTY  
audit risk                                          审计风险 wu19Pg?F  
audit sampling                                          审计抽样 jo ~p#l.'  
audit sampling techniques                         审计抽样方法，审计抽样技术 _}Ec[c  
audit strategies                                  审计策略
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audit summary                                         审计总结，审计小结 ]-g4Ct_V  
audit team                                         审计小组 g/O
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audit test                                    审计测试 y5N,~@$r  
audit trail                                          审计轨迹 y-vQ4G5F|  
audit work                                        审计工作 ^spASG-o  
audit working paper                                 审计工作底稿 O],]\M{GL  
audited financial statement                        审计会计报表，已审计财务报表 ef]60OtP  
Auditing Guidelines (the～)                      审计规范指南 \O+Hmi^  
auditing standards                             审计准则 6adXE  
audit-oriented working paper                          (审计)业务类工作底稿 W(jP??up  
authorisation                                     授权 ,{g B$8z^  
authorisation of transaction                       交易的授权 ePe/@g1K*  
availability                                         可获得性 U\UlQ
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balance                                      余额；差额；平衡 5 DvD  
balance sheet                                    资产负债表 ;1>)p x**  
bank                                                 银行 RyZy2^0<  
bank account                                    银行账户，银行户头 v9l|MI15V  
bank statement                                 银行对账单 CO"Nv  
barter transaction                              易货交易，以物换物交易 wj|[a,(r  
basis of audit                                    审计依据 !T1)tGrH  
basis of preparation                                (会计报表的)编制基础 kUQdi%3yY;  
book of account                               账目，账簿 lvIdYf$?  
borrowing                                         借款，贷款，借债 P{o//M  
branch                                              分支，分支机构，分店 }y
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brought forward                                (账户余额等的)承上年，承上期，承上页 Lb%:u5X\D@  
budget                                              预算
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building                                      建筑物；大楼 @M8vPH  
business conditions                                  业务情况，经营情况 btv.M  
business licence                               (企业等的)营业执照 ]B9Ut&mF;  
business relation                                业务关系 }XIUz|  
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