[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 r1vF/yt(  
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审计词汇英汉对照 dY|~"6d)  
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ability to continue as a going concern               持续经营能力 3W&f^*  
acceptability                                     可接受性，可接受程度 Nu}x`Qkmr  
acceptable level of detection risk                     检查风险的可接受水平 ,# i@jB  
acceptance of engagement                       接受委托 'MF|(`  
accepting the engagement for the first time              首次接受委托 FBDRbJ su  
access to asset                                         对资产的接触 ?%)G%2  
according to                                     根据，依据，依照 H rMH  
account balance                                账户余额 R;XG2  
account for                                       对……进行会计处理，核算；解释 0#$<2   
accounting                                        会计，会计学 hh%fmc  
accounting advisory serve                        会计咨询服务 "e)C.#3  
accounting firm                                 会计师事务所 i-kj6N5  
accounting information                      会计信息，会计资料 d'bAM{R>  
accounting period                             会计期间 2kG(\+\  
accounting policies                                   会计政策 yf 7Sz$Eq  
accounting professional bodies                 会计职业组织，会计职业团体 45?aV@  
accounting records                                   会计记录 Dm^Bk?#(  
accounting responsibility                           会计责任 jFE1k(2e  
accounting service                             会计服务 c;RL<83:  
accounting standards                                会计准则 Z{Si`GA  
Accounting Standards for Business Enterprises       企业会计准则 ,}8|[)"  
accounting system                             会计系统 whoM$  &  
accounting treatment                                会计处理 1]DPy+  
accuracy                                    准确性，精确性 )iKV" jsC  
additional audit procedures                      追加审计程序 -MA/:EB  
addressee                                         收件人，收信人 ]H%SGQPn  
Administration of State-owned Assets  (the～)     国有资产管理局 moop.}O<  
administrative laws and regulations                 行政法规 @ OSSqH  
adverse impact                                 不利影响，负面影响
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adverse opinion                                反对意见 sN"JVJXi  
advisory group                                  咨询组，顾问组 AbqeZn  
agency fee                                        代理费，代理费用 7,^.h<@K  
aggregate                                          总计，合计为…… }3%L3v&  
alternation of document and record                 变造文件和记录 zYCS K~-GW  
alternative audit procedures                      替代审计程序，备选审计程序 obRYU
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amend                                              修改，修订 9Q*T'+V  
amortisation                                      摊销 Es7+bFvsE8  
analytical capacity                             分析能力 E((U=P}+g  
analytical procedures                               分析性程序 v@qU<\Y>  
annual financial statements                        年度会计报表，年度财务报表 W`vgH/lSnZ  
appendix                                          附录，附表 |(evDS5  
applicable                                         适用的 3?n2/p 7=  
applicable laws and regulations                 适用的法规 2kX

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application systems                                  应用系统 k Q Sx65  
apply consistently                              一贯地执行，一贯地实施 < 2mbR  
appropriate                                       适当的，合适的； M15jwR!:M  
征用，挪用 i(hL6DLD  
appropriate authorization                          适当的授权 6=aXz2.f  
appropriateness of audit evidence                    审计证据的适当性 (4GDh%  
approval                                    批准，核准 NK
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assertion                                    (会计报表上的)认定；确认 ^8z~`he=_J  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 WP}NHz4H  
asset                                                 资产，财产 NKX,[o1  
asset restructuring                             资产重组 Z)Zc9SVC  
assignment of duties                                 职责的划分 $'I-z.GV  
assistant                                     助理，助理人员 UG~/   
associated company                                 联属公司，联营公司 o*r 2T48  
association                                        联合，结合；协会，社团 ru>c\X^|  
assumption                                       假设，假定 -wdd'G  
at a given date                                         在某一特定时日 #a$k3C  
attestation                                         鉴证，公证 79yF {  
attestation service                             鉴证服务 l(B(gPvU  
audit adjustment                                审计调整  l,lfkm  
audit areas                                        审计领域 gfPR3%EXs  
audit conclusion                                审计结论 TF[8r[93  
audit effectiveness                             审计效果 N -z  
audit efficiency                                  审计效率 Y}n$s/O:u8  
audit engagement letter                      审计业务约定书 t ;-U   
audit evidence                                          审计证据 X+$IaLfCxD  
audit fee                                    审计费 l5/!0]/  
audit files                                          审计档案 dEvjB"x  
audit findings                                     审计中发现的事项 x("V+y*  
audit implementation stage                        审计实施阶段 `B %IHr  
audit mark                                        审计标识 GKg&lM!O$  
audit materiality                                 审计重要性 &BZjQK  
audit method                                     审计方法 ^sP-6 ^  
audit objective                                         审计目标，审计目的 U;
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audit of financial statements                      会计报表审计，财务报表审计 ]Jum(1Bo  
audit opinion                                     审计意见 !zW22M  
audit period                                      被审计期间，被审计年度 DKG99biJN  
audit plan                                          审计计划 !5VT[w 1  
audit planning                                    编制审计计划，制定审计计划，审计计划 |z 8Wh  
audit planning stage                                  审计计划阶段 #Aver]e
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audit procedure                                审计程序 U=vh_NHj  
audit programme                               审计程序表，具体审计计划 0;/
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audit report                                       审计报告 L"(k;Mfe  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 u]$e@Vw.  
audit report with a qualified opinion                 有保留意见的审计报告 "0sk(kT  
audit report with an adverse opinion                否定意见的审计报告 j96\({;k  
audit report with dual dates                      双重日期审计报告 #*zl;h1(  
audit reporting stage                                 审计报告阶段
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audit responsibility                                   审计责任 5<RZht$i  
audit results                                      审计结果 wj$WE3Y  
audit risk                                          审计风险 c*N>7IF,  
audit sampling                                          审计抽样 ~6!TMVr  
audit sampling techniques                         审计抽样方法，审计抽样技术 J};=)xLX;  
audit strategies                                  审计策略 lmbC2\GT  
audit summary                                         审计总结，审计小结 (kFg2kG  
audit team                                         审计小组 CYHo~VIK  
audit test                                    审计测试 iAn]hVW  
audit trail                                          审计轨迹 [IRWmN-  
audit work                                        审计工作 T:|PSJc0  
audit working paper                                 审计工作底稿 @@pI>~#zh  
audited financial statement                        审计会计报表，已审计财务报表 8Rric[v  
Auditing Guidelines (the～)                      审计规范指南 [:"7B&&A  
auditing standards                             审计准则 C#tY};
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audit-oriented working paper                          (审计)业务类工作底稿 d>-k-X-[  
authorisation                                     授权 YkJnZ_k/P  
authorisation of transaction                       交易的授权 LO@='}D=  
availability                                         可获得性 %kXg|9Bx!  
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balance                                      余额；差额；平衡 _I<LB0kgf.  
balance sheet                                    资产负债表 w\{o
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bank                                                 银行 Qs #7<NQ  
bank account                                    银行账户，银行户头 EpdSsfDP  
bank statement                                 银行对账单 tjWf`#tH>H  
barter transaction                              易货交易，以物换物交易 Sft +Gb6  
basis of audit                                    审计依据 /xh/M@G3  
basis of preparation                                (会计报表的)编制基础 }Q#3\z
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book of account                               账目，账簿 UR'P,  
borrowing                                         借款，贷款，借债 _gn`Y(c$%  
branch                                              分支，分支机构，分店 N^@aO&+A  
brought forward                                (账户余额等的)承上年，承上期，承上页 mWiX@#,  
budget                                              预算 WcZck{ehd  
building                                      建筑物；大楼 VqBb=1r%o7  
business conditions                                  业务情况，经营情况 "qxu9Hg!  
business licence                               (企业等的)营业执照 =1e>$E
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business relation                                业务关系 >[&Z
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