[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 L*FQ`:lZ  
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审计词汇英汉对照 gy Ey=@L  
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ability to continue as a going concern               持续经营能力 =Q*x=}NH  
acceptability                                     可接受性，可接受程度 /B<QYvv  
acceptable level of detection risk                     检查风险的可接受水平 uN4e n,  
acceptance of engagement                       接受委托 m Xs.@u/  
accepting the engagement for the first time              首次接受委托 $wC'qV *  
access to asset                                         对资产的接触 $`[TIyA9!  
according to                                     根据，依据，依照 g'AxJ  
account balance                                账户余额 m5v I S  
account for                                       对……进行会计处理，核算；解释 0X:$ASocU  
accounting                                        会计，会计学 Kay\;fXT  
accounting advisory serve                        会计咨询服务
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accounting firm                                 会计师事务所 1:!H`*DU&  
accounting information                      会计信息，会计资料 :gn&wi  
accounting period                             会计期间 #$ 4g&8  
accounting policies                                   会计政策 ?I$-im  
accounting professional bodies                 会计职业组织，会计职业团体 ;0l
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accounting records                                   会计记录 20# V?hX3  
accounting responsibility                           会计责任 WbwwI)1  
accounting service                             会计服务 @'<=EAXe  
accounting standards                                会计准则 l b;P&V  
Accounting Standards for Business Enterprises       企业会计准则 [RF6mWQ  
accounting system                             会计系统 -3u ;U,}  
accounting treatment                                会计处理 03c8VKp'p  
accuracy                                    准确性，精确性 6Ad C  
additional audit procedures                      追加审计程序 wYr*('uT  
addressee                                         收件人，收信人 qw 03]a  
Administration of State-owned Assets  (the～)     国有资产管理局 J0Gjo9L  
administrative laws and regulations                 行政法规 Zo,066'+[.  
adverse impact                                 不利影响，负面影响 c:[ZknnCe  
adverse opinion                                反对意见 & M:o(
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advisory group                                  咨询组，顾问组 0xY</S  
agency fee                                        代理费，代理费用 z'7XGO'Lo  
aggregate                                          总计，合计为…… RO @=&3s  
alternation of document and record                 变造文件和记录 3l"8_z
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alternative audit procedures                      替代审计程序，备选审计程序 a7685Y  
amend                                              修改，修订  VeSQq  
amortisation                                      摊销 w+wtr[;wwL  
analytical capacity                             分析能力 g^^pPVK_  
analytical procedures                               分析性程序 c]n"1YNm  
annual financial statements                        年度会计报表，年度财务报表 *E]:VZl  
appendix                                          附录，附表 d^f rKPB  
applicable                                         适用的 lQd7p+21  
applicable laws and regulations                 适用的法规 ac\([F-  
application systems                                  应用系统 0*_E'0L8e  
apply consistently                              一贯地执行，一贯地实施 je5[.VTM  
appropriate                                       适当的，合适的； jtUqrJFlQ  
征用，挪用 Qj'Ik `o  
appropriate authorization                          适当的授权 Au6Y]  
appropriateness of audit evidence                    审计证据的适当性 H~^)^6)^T  
approval                                    批准，核准 [N12X7O3  
assertion                                    (会计报表上的)认定；确认 0HUylnXf0  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 3I(;c ,S  
asset                                                 资产，财产 ":f]egq -  
asset restructuring                             资产重组 S@ g(
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assignment of duties                                 职责的划分 Q'qX`K+@`  
assistant                                     助理，助理人员 YN+vk}8 <  
associated company                                 联属公司，联营公司 Y2;2Exp^  
association                                        联合，结合；协会，社团 i4]oE&
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assumption                                       假设，假定 g+5c"Yk+u~  
at a given date                                         在某一特定时日 ;s;3cC!  
attestation                                         鉴证，公证 tt#dO@G#Fe  
attestation service                             鉴证服务 QZtQogNy#  
audit adjustment                                审计调整 R8_I ASs  
audit areas                                        审计领域 l*6Zh"o:  
audit conclusion                                审计结论 -i1 f ]Bd  
audit effectiveness                             审计效果 u`&lTJgF/O  
audit efficiency                                  审计效率 %pxO<O  
audit engagement letter                      审计业务约定书 Sg4{IU  
audit evidence                                          审计证据 T@Y, 7ccpd  
audit fee                                    审计费
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audit files                                          审计档案 !=A;?Kdq  
audit findings                                     审计中发现的事项 2:_6nWl  
audit implementation stage                        审计实施阶段 {}$Zff  
audit mark                                        审计标识 z DU=2c4W9  
audit materiality                                 审计重要性 Q@ 7d:v  
audit method                                     审计方法 y$_@
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audit objective                                         审计目标，审计目的 (0 B?OkQ  
audit of financial statements                      会计报表审计，财务报表审计 |q58XwU `  
audit opinion                                     审计意见 DY 9]$h*y  
audit period                                      被审计期间，被审计年度 ]8}51y8  
audit plan                                          审计计划   ?C#E_  
audit planning                                    编制审计计划，制定审计计划，审计计划 N0.|Mb"?t  
audit planning stage                                  审计计划阶段 g;v;xlY`N  
audit procedure                                审计程序 B6Eu."T  
audit programme                               审计程序表，具体审计计划 D}q"^"#T  
audit report                                       审计报告 ,zltNbu\.(  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 ZZ7qSyBs?  
audit report with a qualified opinion                 有保留意见的审计报告 __2<v?\  
audit report with an adverse opinion                否定意见的审计报告 h%krA<G9  
audit report with dual dates                      双重日期审计报告 LP=j/qf|  
audit reporting stage                                 审计报告阶段 fT|A^  
audit responsibility                                   审计责任 *<\K-NSL  
audit results                                      审计结果 wWy;dma#  
audit risk                                          审计风险 m3gv %h  
audit sampling                                          审计抽样 +.Ij%S[Px5  
audit sampling techniques                         审计抽样方法，审计抽样技术 3iIy_nWC  
audit strategies                                  审计策略 z -!w
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audit summary                                         审计总结，审计小结  }:Gs ,  
audit team                                         审计小组 D%abBE1  
audit test                                    审计测试 =29IHL 3  
audit trail                                          审计轨迹 iN[x *A|h  
audit work                                        审计工作 B* ,)
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audit working paper                                 审计工作底稿 V`1,s~"q  
audited financial statement                        审计会计报表，已审计财务报表 ;~EQS.Qp  
Auditing Guidelines (the～)                      审计规范指南 D]]wJQU2  
auditing standards                             审计准则 DK\XC%~m  
audit-oriented working paper                          (审计)业务类工作底稿 /\c'kMAW!  
authorisation                                     授权 3o%vV*  
authorisation of transaction                       交易的授权 .VCY|KZ  
availability                                         可获得性 iCE!TmDT  
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balance                                      余额；差额；平衡 /{\ /e"5  
balance sheet                                    资产负债表 njF$1? )sq  
bank                                                 银行 W &IG,7tr  
bank account                                    银行账户，银行户头 y %Q.(  
bank statement                                 银行对账单 bI55G#1G  
barter transaction                              易货交易，以物换物交易 =FrB{Eu  
basis of audit                                    审计依据 3R3H+W0{
 
basis of preparation                                (会计报表的)编制基础 W<r<K=`5P  
book of account                               账目，账簿 Zd6ik&S   
borrowing                                         借款，贷款，借债 )1uiY f&k  
branch                                              分支，分支机构，分店 |QDoi[ *  
brought forward                                (账户余额等的)承上年，承上期，承上页 5e/YEDP  
budget                                              预算 lPZ(c%P  
building                                      建筑物；大楼 <w{?b'/q  
business conditions                                  业务情况，经营情况 YV<y-,Io  
business licence                               (企业等的)营业执照 Lwr's'ao.  
business relation                                业务关系 #$I@V4O;#  
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