[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 wM!dz&  
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审计词汇英汉对照 J#\oc@  
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ability to continue as a going concern               持续经营能力 l$m}aQ%h  
acceptability                                     可接受性，可接受程度 S]Aaf-X_  
acceptable level of detection risk                     检查风险的可接受水平 >C`#4e?}  
acceptance of engagement                       接受委托 x::d}PP7  
accepting the engagement for the first time              首次接受委托 }U|Vpgd!  
access to asset                                         对资产的接触 { 5c]\{O?[  
according to                                     根据，依据，依照 m1M6N`f  
account balance                                账户余额 c~!ETwpHQ  
account for                                       对……进行会计处理，核算；解释 T2|os{U  
accounting                                        会计，会计学 i\=I` Yn+  
accounting advisory serve                        会计咨询服务 T[2<_nn=  
accounting firm                                 会计师事务所 kv<(N  
accounting information                      会计信息，会计资料 ~iq=J5IN#  
accounting period                             会计期间 \!IEZ  
accounting policies                                   会计政策 M%7|7V<o)^  
accounting professional bodies                 会计职业组织，会计职业团体  TNF  
accounting records                                   会计记录 SUD
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accounting responsibility                           会计责任 fP llN8n  
accounting service                             会计服务 3=%G{L16-  
accounting standards                                会计准则 Q<(aU{  
Accounting Standards for Business Enterprises       企业会计准则 zO0K*s.yK  
accounting system                             会计系统 lLI%J>b@  
accounting treatment                                会计处理 m",G;VN  
accuracy                                    准确性，精确性 tMyMA}`  
additional audit procedures                      追加审计程序 IH.EvierJ  
addressee                                         收件人，收信人 !wKiMgLS  
Administration of State-owned Assets  (the～)     国有资产管理局 QRwOv  
administrative laws and regulations                 行政法规 LdnTdh?  
adverse impact                                 不利影响，负面影响 3V<c4'O\W  
adverse opinion                                反对意见 yGH')TsjD  
advisory group                                  咨询组，顾问组 'h[7AZ&)#  
agency fee                                        代理费，代理费用 VREDVLQT  
aggregate                                          总计，合计为…… iDYm4sY  
alternation of document and record                 变造文件和记录 <eZrb6a'  
alternative audit procedures                      替代审计程序，备选审计程序 ovaX_d)cU  
amend                                              修改，修订 ,Bj]j -\Y  
amortisation                                      摊销 AnpO?+\HF  
analytical capacity                             分析能力 1yTw*vH F  
analytical procedures                               分析性程序 +^*b]"[  
annual financial statements                        年度会计报表，年度财务报表 \\3 5} 9  
appendix                                          附录，附表 CjJ n  
applicable                                         适用的
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applicable laws and regulations                 适用的法规 S`vw<u4t  
application systems                                  应用系统 qJR8fQ
  
apply consistently                              一贯地执行，一贯地实施 !e('T@^u6u  
appropriate                                       适当的，合适的； <"av 
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征用，挪用 ?F~0\T,7  
appropriate authorization                          适当的授权 r>
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appropriateness of audit evidence                    审计证据的适当性 (@S9>z4s  
approval                                    批准，核准 KVoM\ttP  
assertion                                    (会计报表上的)认定；确认 qipS`:TER  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 ]PbwG  
asset                                                 资产，财产
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asset restructuring                             资产重组 a~zh5==QD  
assignment of duties                                 职责的划分 ){w!<Lb  
assistant                                     助理，助理人员 D2zqDo<+;  
associated company                                 联属公司，联营公司 `0-i>>  
association                                        联合，结合；协会，社团 ^c|0?EH  
assumption                                       假设，假定 etk|%%J  
at a given date                                         在某一特定时日 muO;g&  
attestation                                         鉴证，公证 #q8/=,3EG  
attestation service                             鉴证服务 J~ wu*x  
audit adjustment                                审计调整 8DFq eY0S  
audit areas                                        审计领域 =.,XJIw&  
audit conclusion                                审计结论 5xa!L@)`wF  
audit effectiveness                             审计效果 Vc+~yh.)  
audit efficiency                                  审计效率 )2r_EO@3HP  
audit engagement letter                      审计业务约定书 EdZNmL3cB  
audit evidence                                          审计证据 rK4 pYo  
audit fee                                    审计费 o@YEd
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audit files                                          审计档案 },#AlShZu  
audit findings                                     审计中发现的事项 N<QLvZh  
audit implementation stage                        审计实施阶段 eYPIZ{S7h  
audit mark                                        审计标识 {6F]w_\  
audit materiality                                 审计重要性 H-8_&E?6m  
audit method                                     审计方法 8'u,}b)  
audit objective                                         审计目标，审计目的 
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audit of financial statements                      会计报表审计，财务报表审计 ='(;!3ZH  
audit opinion                                     审计意见 mOb@w/f  
audit period                                      被审计期间，被审计年度 ;9qwB  
audit plan                                          审计计划 s*vtCdrE.  
audit planning                                    编制审计计划，制定审计计划，审计计划 ~-~iCIa Tb  
audit planning stage                                  审计计划阶段 l{V(Y$xp3  
audit procedure                                审计程序 X$ A ]7t  
audit programme                               审计程序表，具体审计计划 #vTF:r  
audit report                                       审计报告 .G|U#%"6x  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 >jc17BJq
 
audit report with a qualified opinion                 有保留意见的审计报告 aI \]R:f,  
audit report with an adverse opinion                否定意见的审计报告 M$3/jl*#}  
audit report with dual dates                      双重日期审计报告 )7WLbj!M  
audit reporting stage                                 审计报告阶段 > Qh#pn*  
audit responsibility                                   审计责任 ^L'<%_#.  
audit results                                      审计结果 %gTY7LIe1z  
audit risk                                          审计风险 RMAbu*D0  
audit sampling                                          审计抽样 /q^_ 'Lp  
audit sampling techniques                         审计抽样方法，审计抽样技术 !KHbsOT?9  
audit strategies                                  审计策略 >8injW352  
audit summary                                         审计总结，审计小结 E,[v%Xw  
audit team                                         审计小组 N Q}5'  
audit test                                    审计测试 :oJ!9\5  
audit trail                                          审计轨迹 Y7`Dx'x  
audit work                                        审计工作 z{qn|#}  
audit working paper                                 审计工作底稿 QtOT'<2t]  
audited financial statement                        审计会计报表，已审计财务报表 qtp-w\#S$  
Auditing Guidelines (the～)                      审计规范指南 = Ruq  
auditing standards                             审计准则 M\kct7Y  
audit-oriented working paper                          (审计)业务类工作底稿 Qq\hD@Z|  
authorisation                                     授权 wT :mfS09N  
authorisation of transaction                       交易的授权 O! w&3 p  
availability                                         可获得性 l{. XhB  
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balance                                      余额；差额；平衡 ))J#t{X/8v  
balance sheet                                    资产负债表 d^`n/"Ice  
bank                                                 银行 3UJSK+d\  
bank account                                    银行账户，银行户头 Chtls;Ph[  
bank statement                                 银行对账单 N ^H H&~V  
barter transaction                              易货交易，以物换物交易 5ma~Pjt8}
 
basis of audit                                    审计依据 !3o]mBH8  
basis of preparation                                (会计报表的)编制基础 |l,0bkY@&  
book of account                               账目，账簿 9bD ER  
borrowing                                         借款，贷款，借债 I@q4D1g  
branch                                              分支，分支机构，分店 ?gS~9jgcd  
brought forward                                (账户余额等的)承上年，承上期，承上页 8FBXdk?A  
budget                                              预算 QC+BEN$  
building                                      建筑物；大楼 pbqJtBBDDS  
business conditions                                  业务情况，经营情况 o[nr)  
business licence                               (企业等的)营业执照 z4(Q.0x7  
business relation                                业务关系 lUHpGr|U%  
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