[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  0@dN$e  
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审计词汇英汉对照 d3K-|  
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ability to continue as a going concern               持续经营能力 +2S#3m?1  
acceptability                                     可接受性，可接受程度 _=;ltO  
acceptable level of detection risk                     检查风险的可接受水平 7T}r]C.  
acceptance of engagement                       接受委托 *q |3QHZ  
accepting the engagement for the first time              首次接受委托 mY !LGN  
access to asset                                         对资产的接触 DX%D8atrr  
according to                                     根据，依据，依照 \cR e,(?O  
account balance                                账户余额 qb1[-H  
account for                                       对……进行会计处理，核算；解释 Tx\g5rk  
accounting                                        会计，会计学 E5F0C]hq  
accounting advisory serve                        会计咨询服务 N
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accounting firm                                 会计师事务所 <{UjO  
accounting information                      会计信息，会计资料 o:"^@3  
accounting period                             会计期间 j: /cJt  
accounting policies                                   会计政策 J{bNx8.&  
accounting professional bodies                 会计职业组织，会计职业团体 d65t"U  
accounting records                                   会计记录 yCOIv!/zy  
accounting responsibility                           会计责任 T&PLvyBL  
accounting service                             会计服务 mFXkrvOf,  
accounting standards                                会计准则 8'6$t@oT9w  
Accounting Standards for Business Enterprises       企业会计准则 q^k]e{PD  
accounting system                             会计系统 -!b@\=  
accounting treatment                                会计处理 A T'P=)F@  
accuracy                                    准确性，精确性 8QNd t  
additional audit procedures                      追加审计程序 F_&bE@k  
addressee                                         收件人，收信人 I~.d/!
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Administration of State-owned Assets  (the～)     国有资产管理局 .a *^6TC.  
administrative laws and regulations                 行政法规 "~HV!(dRMC  
adverse impact                                 不利影响，负面影响 zr5(nAl  
adverse opinion                                反对意见 yL>wCD,L  
advisory group                                  咨询组，顾问组 'fkaeFzOl  
agency fee                                        代理费，代理费用 K0Z q)<  
aggregate                                          总计，合计为…… 5zBayJh#  
alternation of document and record                 变造文件和记录 hpV
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alternative audit procedures                      替代审计程序，备选审计程序 ^#A[cY2eM  
amend                                              修改，修订 ST[+k  
amortisation                                      摊销 +)gXU Vwd  
analytical capacity                             分析能力 9M$N>[og  
analytical procedures                               分析性程序 }475c{  
annual financial statements                        年度会计报表，年度财务报表 } lzN)e  
appendix                                          附录，附表 p&#*  
applicable                                         适用的 p~xrl jP$  
applicable laws and regulations                 适用的法规 WDdp(<  
application systems                                  应用系统 _p`@/[(|  
apply consistently                              一贯地执行，一贯地实施 r!7e:p JLO  
appropriate                                       适当的，合适的； e;/C}sK:  
征用，挪用 w>W`8P_b@  
appropriate authorization                          适当的授权 ;y{VdT  
appropriateness of audit evidence                    审计证据的适当性 }&mFpc  
approval                                    批准，核准 g}]EIv{  
assertion                                    (会计报表上的)认定；确认 @~l?hf  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 }lzQ
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asset                                                 资产，财产 ToB^/ n[  
asset restructuring                             资产重组 mzX <!  
assignment of duties                                 职责的划分 8{GRrwQ>  
assistant                                     助理，助理人员 S"z cSkF  
associated company                                 联属公司，联营公司 1xkU;no  
association                                        联合，结合；协会，社团 0y3<Ho,+$  
assumption                                       假设，假定 gxku3<S  
at a given date                                         在某一特定时日 *KXg;777  
attestation                                         鉴证，公证 k9^Vw+$m  
attestation service                             鉴证服务 *I(g~p  
audit adjustment                                审计调整 {vJ)!'Eh  
audit areas                                        审计领域 C;jV{sb9c  
audit conclusion                                审计结论 u8wZ2j4S  
audit effectiveness                             审计效果 >Lo!8Hen  
audit efficiency                                  审计效率 
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audit engagement letter                      审计业务约定书 VnJ-nfA  
audit evidence                                          审计证据 yeCR{{B/'  
audit fee                                    审计费 %YaUc{.%  
audit files                                          审计档案 iZy
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audit findings                                     审计中发现的事项 f~.w
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audit implementation stage                        审计实施阶段 .2b) rKo~  
audit mark                                        审计标识 ,ZYj8^gF  
audit materiality                                 审计重要性 Vd{h|=J  
audit method                                     审计方法 |@-%x.y  
audit objective                                         审计目标，审计目的 Y,bw:v X  
audit of financial statements                      会计报表审计，财务报表审计 }bv0~}G4  
audit opinion                                     审计意见 Qn7l-:`?  
audit period                                      被审计期间，被审计年度 LxGE<xj|V%  
audit plan                                          审计计划 !7g E  
audit planning                                    编制审计计划，制定审计计划，审计计划 1@ j>2>i  
audit planning stage                                  审计计划阶段 K+` Vn  
audit procedure                                审计程序 =oF6|\]{;  
audit programme                               审计程序表，具体审计计划 I@=h|GM  
audit report                                       审计报告 @HfWA
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audit report with a disclaimer of opinion           拒绝表示意见审计报告 FNDLqf!j  
audit report with a qualified opinion                 有保留意见的审计报告 9@yP;{Q  
audit report with an adverse opinion                否定意见的审计报告 {}3kla{  
audit report with dual dates                      双重日期审计报告 :{9|/a  
audit reporting stage                                 审计报告阶段 f$E66yG
 
audit responsibility                                   审计责任 }eX_p6bBw  
audit results                                      审计结果 ndm19M8Y|  
audit risk                                          审计风险 j}R
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audit sampling                                          审计抽样 |7Q8WjCQ{m  
audit sampling techniques                         审计抽样方法，审计抽样技术 0NSn5Hq  
audit strategies                                  审计策略 eh'mSf^=p  
audit summary                                         审计总结，审计小结 4:}`X  
audit team                                         审计小组 V=|^r?  
audit test                                    审计测试 #^Dc:1,  
audit trail                                          审计轨迹 Siw9_c  
audit work                                        审计工作 T ^a {#B  
audit working paper                                 审计工作底稿 cLlfncI  
audited financial statement                        审计会计报表，已审计财务报表 ucj)t7O   
Auditing Guidelines (the～)                      审计规范指南 Q:~w;I  
auditing standards                             审计准则 lq@Vb{Z  
audit-oriented working paper                          (审计)业务类工作底稿 ]tZ5XS  
authorisation                                     授权 R7KQ-+Zb  
authorisation of transaction                       交易的授权 kXC.rgal  
availability                                         可获得性 $UjSP  
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balance                                      余额；差额；平衡 !9"R4~4  
balance sheet                                    资产负债表 Z-<v5aF  
bank                                                 银行 G 7)D+],{Y  
bank account                                    银行账户，银行户头 T , =ga  
bank statement                                 银行对账单 Jb-wvNJu  
barter transaction                              易货交易，以物换物交易 ud:?~?j&w  
basis of audit                                    审计依据 <nsl`C~6g0  
basis of preparation                                (会计报表的)编制基础 Kc udWW]  
book of account                               账目，账簿 4Sg!NPuu7&  
borrowing                                         借款，贷款，借债 U>;itHW/  
branch                                              分支，分支机构，分店 1|w,Z+/  
brought forward                                (账户余额等的)承上年，承上期，承上页 VP4t~$"  
budget                                              预算 FA^x|C=$  
building                                      建筑物；大楼 5 J|;RtcR  
business conditions                                  业务情况，经营情况 6sy%KO*A  
business licence                               (企业等的)营业执照 _ga !TQ:  
business relation                                业务关系 l3MbCBX2  
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