[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 lV3k4iRH  
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审计词汇英汉对照 1W.oRD&8j/  
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ability to continue as a going concern               持续经营能力 $B9?>a|{A  
acceptability                                     可接受性，可接受程度 39[ylR|\  
acceptable level of detection risk                     检查风险的可接受水平 1Xh@x  
acceptance of engagement                       接受委托 um<$L  
accepting the engagement for the first time              首次接受委托 v0!(&g3Sd  
access to asset                                         对资产的接触 K5<2jl3S  
according to                                     根据，依据，依照 x~m$(LT  
account balance                                账户余额 vG)B}`M  
account for                                       对……进行会计处理，核算；解释 [".94(qs  
accounting                                        会计，会计学 e&A3=a~\s  
accounting advisory serve                        会计咨询服务 <AJRU l  
accounting firm                                 会计师事务所 iz[IK%K  
accounting information                      会计信息，会计资料 3,!IV"_  
accounting period                             会计期间 Y[VX x8"p  
accounting policies                                   会计政策  MkdC*|  
accounting professional bodies                 会计职业组织，会计职业团体 1NTx?JJfW  
accounting records                                   会计记录 Az(,Q$"|5  
accounting responsibility                           会计责任 7N5M=f.DS(  
accounting service                             会计服务 a3:45[SO4e  
accounting standards                                会计准则 KqBiF]Q  
Accounting Standards for Business Enterprises       企业会计准则 DqI"
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accounting system                             会计系统 mICx9oz]  
accounting treatment                                会计处理 zLxuxf~4@  
accuracy                                    准确性，精确性 ?#doH,  
additional audit procedures                      追加审计程序 S,,Wb&A$  
addressee                                         收件人，收信人 I@Yk &aU  
Administration of State-owned Assets  (the～)     国有资产管理局 n Jz*}=  
administrative laws and regulations                 行政法规 xrlyph5mE  
adverse impact                                 不利影响，负面影响 VD!PF'  
adverse opinion                                反对意见 ]$.w I~J%  
advisory group                                  咨询组，顾问组 vy7?]}MvV  
agency fee                                        代理费，代理费用 Xrc{wDn  
aggregate                                          总计，合计为…… KB~`3Wj|Z  
alternation of document and record                 变造文件和记录 N!tNRMTi  
alternative audit procedures                      替代审计程序，备选审计程序 {~#01p5  
amend                                              修改，修订 ?!c7Zx,(  
amortisation                                      摊销 (KvN#d 1\  
analytical capacity                             分析能力 39~WP$GM  
analytical procedures                               分析性程序 RZ9_*Lq7+  
annual financial statements                        年度会计报表，年度财务报表 u^
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appendix                                          附录，附表 jCx*{TO  
applicable                                         适用的 gtY7N>e  
applicable laws and regulations                 适用的法规 U(~Nmo'  
application systems                                  应用系统 +,T}x+D  
apply consistently                              一贯地执行，一贯地实施 6%o@!|=I  
appropriate                                       适当的，合适的； H
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征用，挪用 =:TQ_>$Nc2  
appropriate authorization                          适当的授权 +,i_G?eX  
appropriateness of audit evidence                    审计证据的适当性 ,WoB)V.{(  
approval                                    批准，核准 iHdX  
assertion                                    (会计报表上的)认定；确认 :a=]<_*x  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 ]g%HU%R-m  
asset                                                 资产，财产 ;d}n89DXj  
asset restructuring                             资产重组 ne[H`7c  
assignment of duties                                 职责的划分 X Cez5Q1  
assistant                                     助理，助理人员 qM>Dt  
associated company                                 联属公司，联营公司 O|9Nl*rXz  
association                                        联合，结合；协会，社团 4VA]S  
assumption                                       假设，假定 h PKutx  
at a given date                                         在某一特定时日 xo-{N[r  
attestation                                         鉴证，公证 FELW?Q?k  
attestation service                             鉴证服务 qr*e9Uk^  
audit adjustment                                审计调整 QdD@[  
audit areas                                        审计领域 M%!j\}2A  
audit conclusion                                审计结论 20A:,pMb  
audit effectiveness                             审计效果 ,z((?h,nm  
audit efficiency                                  审计效率 '1G0YfG}n  
audit engagement letter                      审计业务约定书 0'zjPE#  
audit evidence                                          审计证据 J|z' <W  
audit fee                                    审计费 O`~L*h_  
audit files                                          审计档案 5a&gdqg]  
audit findings                                     审计中发现的事项 CWD $\KG  
audit implementation stage                        审计实施阶段 #TgP:t]p  
audit mark                                        审计标识 5["n] i  
audit materiality                                 审计重要性 [H2su|rBI`  
audit method                                     审计方法 
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audit objective                                         审计目标，审计目的 ~(cqFf  
audit of financial statements                      会计报表审计，财务报表审计 LG?b]'#  
audit opinion                                     审计意见 /pGx!  
audit period                                      被审计期间，被审计年度 0U2dNLc  
audit plan                                          审计计划 7=
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audit planning                                    编制审计计划，制定审计计划，审计计划 a^&RV5o  
audit planning stage                                  审计计划阶段 9q
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audit procedure                                审计程序 +:J:S"G  
audit programme                               审计程序表，具体审计计划 EYZ,GT-I  
audit report                                       审计报告 B+'w'e$6  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 fKs3H?|  
audit report with a qualified opinion                 有保留意见的审计报告 BK.RY
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audit report with an adverse opinion                否定意见的审计报告 2%pe.stQ  
audit report with dual dates                      双重日期审计报告 X pT})AV  
audit reporting stage                                 审计报告阶段 JgldC[|7  
audit responsibility                                   审计责任 L$ju~0jl)%  
audit results                                      审计结果 NL"w#kTc()  
audit risk                                          审计风险 Yp$@i20  
audit sampling                                          审计抽样 7#g<
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audit sampling techniques                         审计抽样方法，审计抽样技术 hLyV'*}  
audit strategies                                  审计策略 t.7_7`bin~  
audit summary                                         审计总结，审计小结 1n$  
audit team                                         审计小组 ^687U,+  
audit test                                    审计测试 ><)fK5x  
audit trail                                          审计轨迹 Wk/Il^YG  
audit work                                        审计工作 z9zo5Xc=  
audit working paper                                 审计工作底稿 ZB,UQ~!Yr  
audited financial statement                        审计会计报表，已审计财务报表 XfwH1n/o#  
Auditing Guidelines (the～)                      审计规范指南 ve*6WDK,H  
auditing standards                             审计准则 9lX+?m~ ~  
audit-oriented working paper                          (审计)业务类工作底稿 W6yz/{Rf  
authorisation                                     授权 DEenvS`,P  
authorisation of transaction                       交易的授权 w< |Lx#L}  
availability                                         可获得性 SsIN @  
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balance                                      余额；差额；平衡 Cy JZip  
balance sheet                                    资产负债表 4  ..V  
bank                                                 银行 5=.mg6:  
bank account                                    银行账户，银行户头 M[&p[ P@  
bank statement                                 银行对账单 35SL*zS@-
 
barter transaction                              易货交易，以物换物交易 XP@&I[J3sI  
basis of audit                                    审计依据 S^@#%>  
basis of preparation                                (会计报表的)编制基础 leJ3-w{ 2  
book of account                               账目，账簿 0h"uJco,  
borrowing                                         借款，贷款，借债 PW
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branch                                              分支，分支机构，分店 y L 3F  
brought forward                                (账户余额等的)承上年，承上期，承上页 rGSi !q  
budget                                              预算 jx];=IC3tt  
building                                      建筑物；大楼 Ozc9yy!%  
business conditions                                  业务情况，经营情况 EJTa~  
business licence                               (企业等的)营业执照 (/J %Huy  
business relation                                业务关系 Q".p5(<  
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