[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 rhH !-`m  
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审计词汇英汉对照 J]gtgt^   
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ability to continue as a going concern               持续经营能力 *<l9d  
acceptability                                     可接受性，可接受程度 hB1Gtc4n  
acceptable level of detection risk                     检查风险的可接受水平 wrEYbb  
acceptance of engagement                       接受委托 |>Wi5h{6X  
accepting the engagement for the first time              首次接受委托 )A*Sl 2ew  
access to asset                                         对资产的接触 z\6/?5D#
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according to                                     根据，依据，依照 K/D,sH!  
account balance                                账户余额 M
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account for                                       对……进行会计处理，核算；解释 39 Zs  
accounting                                        会计，会计学 ;o?Wn=J  
accounting advisory serve                        会计咨询服务 =G-u "QJ6  
accounting firm                                 会计师事务所 3=Va0}#&  
accounting information                      会计信息，会计资料 0qk.NPMB0  
accounting period                             会计期间 J%ue{PL7  
accounting policies                                   会计政策  |7wiwdD"  
accounting professional bodies                 会计职业组织，会计职业团体 $-R9J6NN  
accounting records                                   会计记录 E?^A+)<"  
accounting responsibility                           会计责任 ~\~XD+jy"  
accounting service                             会计服务 %q5iy0~P  
accounting standards                                会计准则 //H3{^{  
Accounting Standards for Business Enterprises       企业会计准则 DOGg=`XK1  
accounting system                             会计系统 O\[Td  
accounting treatment                                会计处理 P(XNtQ=K  
accuracy                                    准确性，精确性 >a5avSn  
additional audit procedures                      追加审计程序 [0-zJy|,  
addressee                                         收件人，收信人 SPY4l*kX  
Administration of State-owned Assets  (the～)     国有资产管理局 pTzfc`~xv  
administrative laws and regulations                 行政法规 'P,F)*kh  
adverse impact                                 不利影响，负面影响 T7!=KE_z  
adverse opinion                                反对意见 #Cz6
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advisory group                                  咨询组，顾问组 jHWJpm(  
agency fee                                        代理费，代理费用 }dSxrT  
aggregate                                          总计，合计为…… sow/JLlbC  
alternation of document and record                 变造文件和记录 ^p!4`S  
alternative audit procedures                      替代审计程序，备选审计程序
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amend                                              修改，修订 ^"\.,
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amortisation                                      摊销 Ea2&7  
analytical capacity                             分析能力 O-K!Bv^ Q  
analytical procedures                               分析性程序 +gsk}>"  
annual financial statements                        年度会计报表，年度财务报表 " yV)&4)  
appendix                                          附录，附表 D:Y`{{  
applicable                                         适用的 DozC>  
applicable laws and regulations                 适用的法规 L7&|  
application systems                                  应用系统 ~*Ir\w
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apply consistently                              一贯地执行，一贯地实施 SsF 5+=A  
appropriate                                       适当的，合适的； 4uUR2J  
征用，挪用 qnZ`]?  
appropriate authorization                          适当的授权 ;q&\>u:  
appropriateness of audit evidence                    审计证据的适当性  /,Sd  
approval                                    批准，核准 dj0`Q:VZ  
assertion                                    (会计报表上的)认定；确认 m%?b"kxL[  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 Bt^];DjH  
asset                                                 资产，财产 DLrG-C33  
asset restructuring                             资产重组 .5m^)hi  
assignment of duties                                 职责的划分 ,Uv8[ci%9  
assistant                                     助理，助理人员 lZu
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associated company                                 联属公司，联营公司 mmn1yX:d  
association                                        联合，结合；协会，社团 D3emO'`gQ  
assumption                                       假设，假定 XT5Vo  
at a given date                                         在某一特定时日 4c_F>Jw[  
attestation                                         鉴证，公证 @tLoU%  
attestation service                             鉴证服务 y|+ltAK  
audit adjustment                                审计调整 oFeflcSz  
audit areas                                        审计领域 e[@ ^
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audit conclusion                                审计结论 :4 D#hOI  
audit effectiveness                             审计效果 SEXLi8;/  
audit efficiency                                  审计效率 ^(0tNX/XD  
audit engagement letter                      审计业务约定书 ;Q.g[[J/p  
audit evidence                                          审计证据 D|D1`CIM  
audit fee                                    审计费 cMEM}Qh T  
audit files                                          审计档案 jdYv*/^  
audit findings                                     审计中发现的事项 ^Y:Q%?uB/  
audit implementation stage                        审计实施阶段 Ueyt}44.e2  
audit mark                                        审计标识 u?
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audit materiality                                 审计重要性 h;KI2k_^  
audit method                                     审计方法 '#.:%4  
audit objective                                         审计目标，审计目的 ]&ptld;  
audit of financial statements                      会计报表审计，财务报表审计 \g}FoN&  
audit opinion                                     审计意见 Fq5);sX=  
audit period                                      被审计期间，被审计年度 ;v6e2NacM'  
audit plan                                          审计计划 NW9k.D%  
audit planning                                    编制审计计划，制定审计计划，审计计划 V6d*O`  
audit planning stage                                  审计计划阶段 ~j\/3;^s   
audit procedure                                审计程序 <>JDA(F"  
audit programme                               审计程序表，具体审计计划 t747SZWgB  
audit report                                       审计报告 4[!&L:tR  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 | ~G;M*q  
audit report with a qualified opinion                 有保留意见的审计报告 ZtEHP`Iin  
audit report with an adverse opinion                否定意见的审计报告 FK#>E[[  
audit report with dual dates                      双重日期审计报告 ++13m*fA  
audit reporting stage                                 审计报告阶段 3A} ntA!  
audit responsibility                                   审计责任 #V8='qD  
audit results                                      审计结果 3RRZVc* ^  
audit risk                                          审计风险 g-%uw[pf  
audit sampling                                          审计抽样 b@f.Kd7I  
audit sampling techniques                         审计抽样方法，审计抽样技术 M{7EFTy!y  
audit strategies                                  审计策略 -c=IO(B/  
audit summary                                         审计总结，审计小结 ,7M9f  
audit team                                         审计小组 C({L4O#?o  
audit test                                    审计测试 ^D B
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audit trail                                          审计轨迹 i*Y/q-N|  
audit work                                        审计工作 .@APxeU  
audit working paper                                 审计工作底稿  aG\m3r  
audited financial statement                        审计会计报表，已审计财务报表 hP,1;`[1  
Auditing Guidelines (the～)                      审计规范指南 SAG)vmm  
auditing standards                             审计准则 RkLH}`#  
audit-oriented working paper                          (审计)业务类工作底稿 X5U!25d]  
authorisation                                     授权 y::;e#.  
authorisation of transaction                       交易的授权 z6G^BaT'  
availability                                         可获得性 X2i<2N*@  
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balance                                      余额；差额；平衡 (p
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balance sheet                                    资产负债表 O|j5ulO}&"  
bank                                                 银行 =10t3nA1$  
bank account                                    银行账户，银行户头 de

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bank statement                                 银行对账单 66'TdF]"  
barter transaction                              易货交易，以物换物交易 1}8e@`G0.]  
basis of audit                                    审计依据 H[,.nH_>+  
basis of preparation                                (会计报表的)编制基础 #K*d:W3C  
book of account                               账目，账簿 XtfL{Fy|T  
borrowing                                         借款，贷款，借债 p]+W1v}V!  
branch                                              分支，分支机构，分店 K?T)9  
brought forward                                (账户余额等的)承上年，承上期，承上页 O~,^x$ve  
budget                                              预算 Ky nZz R  
building                                      建筑物；大楼 \k1Wh-3  
business conditions                                  业务情况，经营情况 :` ~b&Oz)  
business licence                               (企业等的)营业执照 $;;?'!%.  
business relation                                业务关系 Zc9 n0t[  
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