[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 yJW/yt.l  
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审计词汇英汉对照 Gq-~zmg  
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ability to continue as a going concern               持续经营能力 rgF4 W8  
acceptability                                     可接受性，可接受程度 4{ [d '-H5  
acceptable level of detection risk                     检查风险的可接受水平 NqM=Nu\  
acceptance of engagement                       接受委托 '"T9y=9]s  
accepting the engagement for the first time              首次接受委托 oSLm?Lu  
access to asset                                         对资产的接触 ]GBlads  
according to                                     根据，依据，依照 Lk.tEuj=82  
account balance                                账户余额 JHa\"h  
account for                                       对……进行会计处理，核算；解释 ?\$6"c<G  
accounting                                        会计，会计学 EMzJyGt7  
accounting advisory serve                        会计咨询服务 nP_)PDTFp  
accounting firm                                 会计师事务所 O9rA3qv B  
accounting information                      会计信息，会计资料 W5>emx'>  
accounting period                             会计期间 3_"tds <L  
accounting policies                                   会计政策 m qwJya  
accounting professional bodies                 会计职业组织，会计职业团体 hdwF;  
accounting records                                   会计记录 uH)?`I\zrd  
accounting responsibility                           会计责任 3mhjwgP<nn  
accounting service                             会计服务 u.Tknw-X  
accounting standards                                会计准则 zUq(bD  
Accounting Standards for Business Enterprises       企业会计准则 M(vX.kF  
accounting system                             会计系统 /[!<rhY  
accounting treatment                                会计处理 [\rzXE  
accuracy                                    准确性，精确性 Q/0oe())  
additional audit procedures                      追加审计程序 iK!FVKi}  
addressee                                         收件人，收信人 \h?6/@3ob  
Administration of State-owned Assets  (the～)     国有资产管理局 [I}z\3Z %  
administrative laws and regulations                 行政法规 L{oG'aK4  
adverse impact                                 不利影响，负面影响 =1y~Qlu  
adverse opinion                                反对意见 7^syu;DT9Y  
advisory group                                  咨询组，顾问组 H5*#=It  
agency fee                                        代理费，代理费用 k
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aggregate                                          总计，合计为…… )iid9K<HB  
alternation of document and record                 变造文件和记录 M 5$JBnN  
alternative audit procedures                      替代审计程序，备选审计程序 @`ii3&W4  
amend                                              修改，修订 B$qTH5)W  
amortisation                                      摊销 A0OA7m:~4  
analytical capacity                             分析能力 v3{%U1>}v  
analytical procedures                               分析性程序 N`~f77G  
annual financial statements                        年度会计报表，年度财务报表 Tn9Fg7<  
appendix                                          附录，附表 2#ZqGf.'v  
applicable                                         适用的 gq@8Z AWn  
applicable laws and regulations                 适用的法规 lOM8%{.'_x  
application systems                                  应用系统 R{ udV  
apply consistently                              一贯地执行，一贯地实施 8Ltl32JSB[  
appropriate                                       适当的，合适的； _mJhY0Oc  
征用，挪用 tu(^D23  
appropriate authorization                          适当的授权 q]Kv.x]$R  
appropriateness of audit evidence                    审计证据的适当性 = 5[%%Lf  
approval                                    批准，核准 AD+OQLG]`  
assertion                                    (会计报表上的)认定；确认 t+K1ArQc  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 d2TIG< 6/  
asset                                                 资产，财产 Uq~b4X$  
asset restructuring                             资产重组 8nWPt!U:  
assignment of duties                                 职责的划分 vK`HgRQ(C  
assistant                                     助理，助理人员 CM%;/[WBxy  
associated company                                 联属公司，联营公司 4I .'./u  
association                                        联合，结合；协会，社团 B&_Z& H=  
assumption                                       假设，假定 "$D'gSoYe  
at a given date                                         在某一特定时日 ||ugb6q[6B  
attestation                                         鉴证，公证 hA;Ai:8  
attestation service                             鉴证服务 4LW~  
audit adjustment                                审计调整 x6*y$D^B  
audit areas                                        审计领域 }Q@~_3,UJ  
audit conclusion                                审计结论 uUV"86B_  
audit effectiveness                             审计效果 #eX
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audit efficiency                                  审计效率 ooBB g@  
audit engagement letter                      审计业务约定书 _#MKpH  
audit evidence                                          审计证据 3SI0etVr  
audit fee                                    审计费 v??$z#1F3  
audit files                                          审计档案 'IT]VRObP  
audit findings                                     审计中发现的事项 i+pQ 7wx  
audit implementation stage                        审计实施阶段 BO7XN;  
audit mark                                        审计标识 R$66F>Jz^  
audit materiality                                 审计重要性 wX_~H*m?  
audit method                                     审计方法 f/s"2r  
audit objective                                         审计目标，审计目的 |,~ )/o_R  
audit of financial statements                      会计报表审计，财务报表审计 .<Jv=  
audit opinion                                     审计意见 ~mwIr  
audit period                                      被审计期间，被审计年度 8!HB$vdw7  
audit plan                                          审计计划 E m^Dg9  
audit planning                                    编制审计计划，制定审计计划，审计计划 a2ho+TwT  
audit planning stage                                  审计计划阶段 Fn iht<  
audit procedure                                审计程序 n>7aZ1Qa  
audit programme                               审计程序表，具体审计计划  UO#`Ak  
audit report                                       审计报告 ,I ][  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 aC%Q.+-t  
audit report with a qualified opinion                 有保留意见的审计报告 Yi)s=Q:  
audit report with an adverse opinion                否定意见的审计报告 t%J1(H  
audit report with dual dates                      双重日期审计报告 $4~Z]-38#A  
audit reporting stage                                 审计报告阶段 ^\kH^  
audit responsibility                                   审计责任 # 5U1F[  
audit results                                      审计结果 O1)\!=& .  
audit risk                                          审计风险 Ok|Dh;1_  
audit sampling                                          审计抽样 L &hw-.Q  
audit sampling techniques                         审计抽样方法，审计抽样技术 w W/q#kc  
audit strategies                                  审计策略 }S3 oX$  
audit summary                                         审计总结，审计小结 I8`$a  
audit team                                         审计小组 M_-L#FHX  
audit test                                    审计测试 eB=&(ZT  
audit trail                                          审计轨迹 gu%i|-}  
audit work                                        审计工作 Sk1t~  
audit working paper                                 审计工作底稿 k<Cb
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audited financial statement                        审计会计报表，已审计财务报表 T:zM]%Xh  
Auditing Guidelines (the～)                      审计规范指南 $IjI{%  
auditing standards                             审计准则 Ir5|H|b<  
audit-oriented working paper                          (审计)业务类工作底稿 `CC=?E  
authorisation                                     授权 HZ2W`wo  
authorisation of transaction                       交易的授权 $evuL3GY#  
availability                                         可获得性 c#"t.j<E}  
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balance                                      余额；差额；平衡 9j
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balance sheet                                    资产负债表 FpU8$o~r{  
bank                                                 银行 Ej 5_d  
bank account                                    银行账户，银行户头 -{8K/!  
bank statement                                 银行对账单 Crg'AB?  
barter transaction                              易货交易，以物换物交易 ?@;)2B|q  
basis of audit                                    审计依据 g>;@(:e^/  
basis of preparation                                (会计报表的)编制基础 ZTz07Jt  
book of account                               账目，账簿 AO]cnhC  
borrowing                                         借款，贷款，借债 9xhc:
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branch                                              分支，分支机构，分店 S4[#[w`=  
brought forward                                (账户余额等的)承上年，承上期，承上页 j*Pq<[~  
budget                                              预算 Hh*?[-&r~  
building                                      建筑物；大楼 c-}[v<o  
business conditions                                  业务情况，经营情况 W]7/
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business licence                               (企业等的)营业执照 \!BVf@>p%  
business relation                                业务关系 <F(2D<d{;)  
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