[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 b^CNVdo'  
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审计词汇英汉对照 e@<?zS6  
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ability to continue as a going concern               持续经营能力 A;X=bj _&a  
acceptability                                     可接受性，可接受程度 Xl-e !  
acceptable level of detection risk                     检查风险的可接受水平 X` YwP/D  
acceptance of engagement                       接受委托 8{ c!).  
accepting the engagement for the first time              首次接受委托 KLWDo%%u  
access to asset                                         对资产的接触 $.E6S<(h  
according to                                     根据，依据，依照 5TKJWO.  
account balance                                账户余额 I/J7rkf  
account for                                       对……进行会计处理，核算；解释 $iw%
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accounting                                        会计，会计学 QO;4}rq  
accounting advisory serve                        会计咨询服务 % ZU/x d  
accounting firm                                 会计师事务所 -0uV z)  
accounting information                      会计信息，会计资料 y'C-[nk  
accounting period                             会计期间 }FqA ppr  
accounting policies                                   会计政策 5 g5'@vMN  
accounting professional bodies                 会计职业组织，会计职业团体 }?8uH/+ZA  
accounting records                                   会计记录 SX0_v_%M  
accounting responsibility                           会计责任 }:Z9Vc ZP`  
accounting service                             会计服务 afG{lWE)  
accounting standards                                会计准则 kAYb !h[`  
Accounting Standards for Business Enterprises       企业会计准则 es:2M |#O  
accounting system                             会计系统 ()T[$.(  
accounting treatment                                会计处理 #/S {6c  
accuracy                                    准确性，精确性 J>vMo@  
additional audit procedures                      追加审计程序 kSncZ0K{  
addressee                                         收件人，收信人 Q4]4@96Aj  
Administration of State-owned Assets  (the～)     国有资产管理局 u'~;Y.@i'  
administrative laws and regulations                 行政法规 #;KsJb)N.  
adverse impact                                 不利影响，负面影响 @ EuFJ=h  
adverse opinion                                反对意见 VyLH"cCv  
advisory group                                  咨询组，顾问组 B2=\2<  
agency fee                                        代理费，代理费用 g=@_Z"  
aggregate                                          总计，合计为…… ,T,:-E  
alternation of document and record                 变造文件和记录 .x83Ah`  
alternative audit procedures                      替代审计程序，备选审计程序 V>-b`e  
amend                                              修改，修订 I3
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amortisation                                      摊销 k"UO c=  
analytical capacity                             分析能力 )(M7lq.e7  
analytical procedures                               分析性程序 iPG0o %  
annual financial statements                        年度会计报表，年度财务报表 [tT8_}v$LN  
appendix                                          附录，附表 _u0$,Y?&|  
applicable                                         适用的 )eeN1G`rDE  
applicable laws and regulations                 适用的法规 ],etZ%z&  
application systems                                  应用系统 6=_~0PcY  
apply consistently                              一贯地执行，一贯地实施 -NGK@Yk22  
appropriate                                       适当的，合适的； k`KGB  
征用，挪用 4vnUN  
appropriate authorization                          适当的授权 I&yVx8aH}  
appropriateness of audit evidence                    审计证据的适当性 4<,|*hAT  
approval                                    批准，核准 6]cryf&b  
assertion                                    (会计报表上的)认定；确认 kh$_ !BT  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 XKOUQ
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asset                                                 资产，财产 Njc%_&r  
asset restructuring                             资产重组 Yf_6PGNzX  
assignment of duties                                 职责的划分 ;Y9=!.Ak0y  
assistant                                     助理，助理人员 t:~t@4j}  
associated company                                 联属公司，联营公司 6c4&VW
  
association                                        联合，结合；协会，社团 nwI3|&  
assumption                                       假设，假定 )EM7,xMz  
at a given date                                         在某一特定时日 !v|IS yK  
attestation                                         鉴证，公证 }Rvm &?~O  
attestation service                             鉴证服务 d
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audit adjustment                                审计调整 l(W[_ D  
audit areas                                        审计领域 ;E;To\NCYF  
audit conclusion                                审计结论 <Q< AwP  
audit effectiveness                             审计效果 IV16d  
audit efficiency                                  审计效率 )>\}~s  
audit engagement letter                      审计业务约定书 4p`XG1Pt  
audit evidence                                          审计证据 -XK0KYhgW  
audit fee                                    审计费 U%B(5cC  
audit files                                          审计档案 6SM:x]`##,  
audit findings                                     审计中发现的事项 Fe&qwq"  
audit implementation stage                        审计实施阶段 od<b!4k~s  
audit mark                                        审计标识 MZv]s  
audit materiality                                 审计重要性 '1SG(0  
audit method                                     审计方法 fG L
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audit objective                                         审计目标，审计目的 or*HC&c7  
audit of financial statements                      会计报表审计，财务报表审计 Et2JxbD  
audit opinion                                     审计意见 8ip7^  
audit period                                      被审计期间，被审计年度 |f( ~@Q:  
audit plan                                          审计计划
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audit planning                                    编制审计计划，制定审计计划，审计计划 R,2=&+e  
audit planning stage                                  审计计划阶段 is;XmF*5=  
audit procedure                                审计程序 `g''rfk}  
audit programme                               审计程序表，具体审计计划 k8nLo.O  
audit report                                       审计报告 D87|q4  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 XE3aXK'R  
audit report with a qualified opinion                 有保留意见的审计报告 $o?@0  
audit report with an adverse opinion                否定意见的审计报告 o5o^TW{  
audit report with dual dates                      双重日期审计报告 l3o#@sz:  
audit reporting stage                                 审计报告阶段 4DWwbO  
audit responsibility                                   审计责任 [s1pM1x  
audit results                                      审计结果
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audit risk                                          审计风险 ~}ml*<z@  
audit sampling                                          审计抽样 S&jesG-F  
audit sampling techniques                         审计抽样方法，审计抽样技术 ,3DXFV'uxb  
audit strategies                                  审计策略 9Mm!%Hu  
audit summary                                         审计总结，审计小结 iX{G]< n  
audit team                                         审计小组 B#%;Qc  
audit test                                    审计测试 ,.IEDF<&  
audit trail                                          审计轨迹 JWP*>\P  
audit work                                        审计工作 ZUXr!v/R:1  
audit working paper                                 审计工作底稿 /(C~~XP )  
audited financial statement                        审计会计报表，已审计财务报表 \a^,sV  
Auditing Guidelines (the～)                      审计规范指南 hv$yV%.`  
auditing standards                             审计准则 N)8HR9[!  
audit-oriented working paper                          (审计)业务类工作底稿 %WFu<^jm  
authorisation                                     授权 ,hxkk`  
authorisation of transaction                       交易的授权 ^cvl:HOog  
availability                                         可获得性 @R~5-m  
B 'Yy&G\S  
balance                                      余额；差额；平衡 xgsjm))  
balance sheet                                    资产负债表 6~meM@  
bank                                                 银行 W{cY
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bank account                                    银行账户，银行户头 ]1-z!B4K  
bank statement                                 银行对账单 L *[K>iW  
barter transaction                              易货交易，以物换物交易 }1 vT)  
basis of audit                                    审计依据 vdoZ&Tu  
basis of preparation                                (会计报表的)编制基础 Y]`.InG@  
book of account                               账目，账簿 R! s6% :Yg  
borrowing                                         借款，贷款，借债 O!1Tth
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branch                                              分支，分支机构，分店 HHk)ZfWRo  
brought forward                                (账户余额等的)承上年，承上期，承上页 Ma-\^S=  
budget                                              预算 g\oSG)  
building                                      建筑物；大楼 +0z 7KO%^^  
business conditions                                  业务情况，经营情况 -5G)?J/*  
business licence                               (企业等的)营业执照 eHg3}b2r  
business relation                                业务关系 k5d\w@G"~  
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