[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 5yiiPK$qr  
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审计词汇英汉对照 }t3FAy(%  
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ability to continue as a going concern               持续经营能力 z\8yB`8b^  
acceptability                                     可接受性，可接受程度 %*q0+_  
acceptable level of detection risk                     检查风险的可接受水平 N pND/  
acceptance of engagement                       接受委托 )9* 3^v  
accepting the engagement for the first time              首次接受委托 %N>NOk)  
access to asset                                         对资产的接触 3ZlGbP#3w  
according to                                     根据，依据，依照 .^IhH|U  
account balance                                账户余额 nSQ}yqM)  
account for                                       对……进行会计处理，核算；解释 7jH`_58  
accounting                                        会计，会计学 }lTZq|;A  
accounting advisory serve                        会计咨询服务 -yQ\3wli`  
accounting firm                                 会计师事务所 nCMa$+  
accounting information                      会计信息，会计资料 tZ j,A%<  
accounting period                             会计期间 51 +M_~  
accounting policies                                   会计政策 )c >B2
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accounting professional bodies                 会计职业组织，会计职业团体 >[fVl8G_0  
accounting records                                   会计记录 :+Q"MIU  
accounting responsibility                           会计责任 *m&: Yje  
accounting service                             会计服务 5 t`ap  
accounting standards                                会计准则 @IY?DO  
Accounting Standards for Business Enterprises       企业会计准则 Qb't*2c%  
accounting system                             会计系统 2C]la  
accounting treatment                                会计处理 TWR$D  
accuracy                                    准确性，精确性 B4:l*P'  
additional audit procedures                      追加审计程序 <I%9O:R  
addressee                                         收件人，收信人 H'GYJ ?U"  
Administration of State-owned Assets  (the～)     国有资产管理局 8Cs
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administrative laws and regulations                 行政法规 9N D+w6"  
adverse impact                                 不利影响，负面影响 'c
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adverse opinion                                反对意见 1H4Zgh U
 
advisory group                                  咨询组，顾问组 ivX37,B\bS  
agency fee                                        代理费，代理费用 RYZE*lWUh  
aggregate                                          总计，合计为…… 51M^yG&M  
alternation of document and record                 变造文件和记录 1:x
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alternative audit procedures                      替代审计程序，备选审计程序 hJ[mf1je=  
amend                                              修改，修订 %|(?!w7  
amortisation                                      摊销 ff}a <w  
analytical capacity                             分析能力 U\Ar*b)/T  
analytical procedures                               分析性程序 #>:(#^Uu  
annual financial statements                        年度会计报表，年度财务报表 f3TlJ!!U  
appendix                                          附录，附表 H[7cA9FI  
applicable                                         适用的 1.0!H.>q  
applicable laws and regulations                 适用的法规 pP0Vg'V  
application systems                                  应用系统 MFH"$t+  
apply consistently                              一贯地执行，一贯地实施 |[37:m  
appropriate                                       适当的，合适的； ljJz#+H2_  
征用，挪用 .K@x4 /1  
appropriate authorization                          适当的授权 F%#*U82  
appropriateness of audit evidence                    审计证据的适当性 XJh:U0  
approval                                    批准，核准 %+xwk=%*  
assertion                                    (会计报表上的)认定；确认 ?YO=J  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 nSxb-Ce  
asset                                                 资产，财产 5{FM#@  
asset restructuring                             资产重组 uPFHlT  
assignment of duties                                 职责的划分 U$A7EFK'  
assistant                                     助理，助理人员 WR a+zii,  
associated company                                 联属公司，联营公司 f>8B'%]  
association                                        联合，结合；协会，社团 ]`@]<6  
assumption                                       假设，假定 7SK3  
at a given date                                         在某一特定时日 :G`L3E&1s  
attestation                                         鉴证，公证 ?cO8'4 bq  
attestation service                             鉴证服务 pYfV~Q^3  
audit adjustment                                审计调整 Sn(l$wk=  
audit areas                                        审计领域 k%l_N)38  
audit conclusion                                审计结论 o'eI(@{F=  
audit effectiveness                             审计效果 ~y)bYG!G  
audit efficiency                                  审计效率 XD^dlL  
audit engagement letter                      审计业务约定书 ^RV  
audit evidence                                          审计证据 whY~=
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audit fee                                    审计费 z9M.e.
  
audit files                                          审计档案 Vm
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audit findings                                     审计中发现的事项 fK'.wX9  
audit implementation stage                        审计实施阶段 2gwZb/'i  
audit mark                                        审计标识 _V& !4Zd9:  
audit materiality                                 审计重要性 {xv?wenE  
audit method                                     审计方法 v_z..-7Dq+  
audit objective                                         审计目标，审计目的 MyH[vE^b  
audit of financial statements                      会计报表审计，财务报表审计 ;+i'0$;*w  
audit opinion                                     审计意见 "]T$\PJ
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audit period                                      被审计期间，被审计年度 \L ]   
audit plan                                          审计计划 |.(CIu~b   
audit planning                                    编制审计计划，制定审计计划，审计计划 . kc" E  
audit planning stage                                  审计计划阶段 P{S\pWZkk  
audit procedure                                审计程序 =naR{pI  
audit programme                               审计程序表，具体审计计划 F!gNt<fZ  
audit report                                       审计报告 3I"NI.>*  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 j,C,5l=  
audit report with a qualified opinion                 有保留意见的审计报告 pcy<2UV  
audit report with an adverse opinion                否定意见的审计报告 /mn-+u`K  
audit report with dual dates                      双重日期审计报告 9c6czirwR^  
audit reporting stage                                 审计报告阶段 oTCzYY  
audit responsibility                                   审计责任 %kh#{*q$  
audit results                                      审计结果 )N"Ew0U  
audit risk                                          审计风险 Xnv@H:$mxk  
audit sampling                                          审计抽样 U@6jOZ  
audit sampling techniques                         审计抽样方法，审计抽样技术 q^a|
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audit strategies                                  审计策略 (#!]fF"!x  
audit summary                                         审计总结，审计小结 oZvA~]x9\  
audit team                                         审计小组 N0Efw$u  
audit test                                    审计测试 0n:?sFY>  
audit trail                                          审计轨迹 jzs.+dAg  
audit work                                        审计工作 e}42/>}#D  
audit working paper                                 审计工作底稿 +T0op4  
audited financial statement                        审计会计报表，已审计财务报表 yiVG ]s  
Auditing Guidelines (the～)                      审计规范指南 *u>lx!g  
auditing standards                             审计准则 E6Q]A~  
audit-oriented working paper                          (审计)业务类工作底稿 Al7<s  
authorisation                                     授权 $. %L  
authorisation of transaction                       交易的授权 Ia629gi5s  
availability                                         可获得性 d2rL 8jW  
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balance                                      余额；差额；平衡 .'|mY$U~]  
balance sheet                                    资产负债表  i"vawxm  
bank                                                 银行 mxQR4"]jY  
bank account                                    银行账户，银行户头 01udlW.  
bank statement                                 银行对账单 "8N"Udu  
barter transaction                              易货交易，以物换物交易 ' .B.V?7  
basis of audit                                    审计依据 t5.`!3EO  
basis of preparation                                (会计报表的)编制基础 Sd},_Kh  
book of account                               账目，账簿 bGv*-; *  
borrowing                                         借款，贷款，借债 o=pt_!i/  
branch                                              分支，分支机构，分店 8-7dokg>  
brought forward                                (账户余额等的)承上年，承上期，承上页 Q48+O?&  
budget                                              预算 w |_GV}#_  
building                                      建筑物；大楼 x#VyQ[ok  
business conditions                                  业务情况，经营情况 dY}pN"  
business licence                               (企业等的)营业执照 GCT@o!  
business relation                                业务关系 ^q ;Cx7T_p  
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