[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 mM-8+H?~b  
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审计词汇英汉对照 HAJ7m!P  
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ability to continue as a going concern               持续经营能力 
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acceptability                                     可接受性，可接受程度 X6mqi;+  
acceptable level of detection risk                     检查风险的可接受水平 66I"=:  
acceptance of engagement                       接受委托 lAJxr8 .  
accepting the engagement for the first time              首次接受委托 P}TI q#  
access to asset                                         对资产的接触 ,J{ei7TN  
according to                                     根据，依据，依照 ##V5-ZG{:  
account balance                                账户余额 `P3>S(Tgy  
account for                                       对……进行会计处理，核算；解释 :
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accounting                                        会计，会计学 ^,;z|f'%*  
accounting advisory serve                        会计咨询服务 9J>&29@us0  
accounting firm                                 会计师事务所 9=V:&.L  
accounting information                      会计信息，会计资料 `P8Vh+7u  
accounting period                             会计期间 Y>EzTV  
accounting policies                                   会计政策 3MY(<TGX  
accounting professional bodies                 会计职业组织，会计职业团体 J~1r{5 V4{  
accounting records                                   会计记录 Ie`13 L2  
accounting responsibility                           会计责任 .G)(0z("s  
accounting service                             会计服务 >ey\jDr#O  
accounting standards                                会计准则 $}=krz:r  
Accounting Standards for Business Enterprises       企业会计准则 %JHGiCv|  
accounting system                             会计系统 sh`s/JRf  
accounting treatment                                会计处理 q&/Yg,p\  
accuracy                                    准确性，精确性 6u`)QUmItg  
additional audit procedures                      追加审计程序 Tp-l^?O-p  
addressee                                         收件人，收信人 fbL\?S,w  
Administration of State-owned Assets  (the～)     国有资产管理局 ae0> W  
administrative laws and regulations                 行政法规 }c`fW&  
adverse impact                                 不利影响，负面影响 elG<k%/2  
adverse opinion                                反对意见 OVko+X`  
advisory group                                  咨询组，顾问组 r]l!WRn  
agency fee                                        代理费，代理费用
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aggregate                                          总计，合计为…… CO2C{~Q5  
alternation of document and record                 变造文件和记录 5c^Z/ Jl$c  
alternative audit procedures                      替代审计程序，备选审计程序 :I:!BXQT$  
amend                                              修改，修订 *IY*yR6  
amortisation                                      摊销 3plzHz,x
 
analytical capacity                             分析能力 bLQ ^fH4ww  
analytical procedures                               分析性程序 00SbH$SU  
annual financial statements                        年度会计报表，年度财务报表 A%D7bQ
 
appendix                                          附录，附表 nM-h
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applicable                                         适用的 G-He" 4& $  
applicable laws and regulations                 适用的法规 j|/]#@
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application systems                                  应用系统 u\LFlX0sO  
apply consistently                              一贯地执行，一贯地实施 u9}
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appropriate                                       适当的，合适的； ,^x4sA[/  
征用，挪用 .Y3pS/VI  
appropriate authorization                          适当的授权 m"fNK$_
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appropriateness of audit evidence                    审计证据的适当性 B,K>rCZ/  
approval                                    批准，核准 Fx $Q;H!.  
assertion                                    (会计报表上的)认定；确认 l
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assessed level of control risk                           对控制风险的评估，控制风险的评估水平 'C:>UlzLy  
asset                                                 资产，财产 KTn}w:+B\  
asset restructuring                             资产重组 $T`<Qq-r  
assignment of duties                                 职责的划分 hlJq-*6'  
assistant                                     助理，助理人员 =7C%P%yt  
associated company                                 联属公司，联营公司 <oWB0%  
association                                        联合，结合；协会，社团 `xywho%/Y  
assumption                                       假设，假定 OnF3lCmu  
at a given date                                         在某一特定时日 |ZCn`9hvn  
attestation                                         鉴证，公证 &p}$J)q  
attestation service                             鉴证服务 AjT%]9 V?  
audit adjustment                                审计调整 +[R/=$  
audit areas                                        审计领域 n< ud> JIb  
audit conclusion                                审计结论 cu%
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audit effectiveness                             审计效果 o4%y>d)  
audit efficiency                                  审计效率 mdq;R*`  
audit engagement letter                      审计业务约定书 n[]tXrhU  
audit evidence                                          审计证据 MH{GR)ng:9  
audit fee                                    审计费 Q<KvBgmT  
audit files                                          审计档案 PC[c/CoD  
audit findings                                     审计中发现的事项 98WZ){+,m  
audit implementation stage                        审计实施阶段 VH(S=G5Yb  
audit mark                                        审计标识 #SX8=f`K5  
audit materiality                                 审计重要性 Pp|*J^U 4  
audit method                                     审计方法 .9"Y_/0   
audit objective                                         审计目标，审计目的 >2J

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audit of financial statements                      会计报表审计，财务报表审计 w^#L9i'v'  
audit opinion                                     审计意见 (vB<%l.&  
audit period                                      被审计期间，被审计年度 B"v.* %"&/  
audit plan                                          审计计划 UY<e&Npo  
audit planning                                    编制审计计划，制定审计计划，审计计划 Z0*ljT5|  
audit planning stage                                  审计计划阶段  -W<vyNSr  
audit procedure                                审计程序  k0  
audit programme                               审计程序表，具体审计计划 RtCkVxaEx  
audit report                                       审计报告 jWY$5Vq<H  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 .'rW.'Ft  
audit report with a qualified opinion                 有保留意见的审计报告 x)JOClLr  
audit report with an adverse opinion                否定意见的审计报告 ,uPJ_oZs  
audit report with dual dates                      双重日期审计报告 #Ap;_XcKw  
audit reporting stage                                 审计报告阶段 4lM8\Lr  
audit responsibility                                   审计责任 GN0`rEh  
audit results                                      审计结果 q-`RI*1]  
audit risk                                          审计风险 Qed.4R:o  
audit sampling                                          审计抽样 n':!,a[  
audit sampling techniques                         审计抽样方法，审计抽样技术 rS?pWTg"8  
audit strategies                                  审计策略 +8#_59;x  
audit summary                                         审计总结，审计小结 X5`AGyX  
audit team                                         审计小组 2 l F>1vH  
audit test                                    审计测试 (&P9+Tl  
audit trail                                          审计轨迹 8-lOB  
audit work                                        审计工作 q~59F@  
audit working paper                                 审计工作底稿 PNA\ TXT  
audited financial statement                        审计会计报表，已审计财务报表 Da v PYg  
Auditing Guidelines (the～)                      审计规范指南 OKP9CLg9  
auditing standards                             审计准则 Hw|AA?,0-  
audit-oriented working paper                          (审计)业务类工作底稿 ? B E6  
authorisation                                     授权 f_imyzP  
authorisation of transaction                       交易的授权 #!$GH_  
availability                                         可获得性 C:uz6i1  
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balance                                      余额；差额；平衡 qBQ`~4s  
balance sheet                                    资产负债表 k $fGom  
bank                                                 银行 H> '>3]G  
bank account                                    银行账户，银行户头 9XHz-+bQ  
bank statement                                 银行对账单 sU"}-de  
barter transaction                              易货交易，以物换物交易 `$~RxzZ g  
basis of audit                                    审计依据 8UMFq  
basis of preparation                                (会计报表的)编制基础 ) gzR= 9l  
book of account                               账目，账簿 u- o--q  
borrowing                                         借款，贷款，借债 shH~4<15  
branch                                              分支，分支机构，分店 Zo}y(N1K}  
brought forward                                (账户余额等的)承上年，承上期，承上页 -PnyZ2'Z  
budget                                              预算 /c$\X<b);  
building                                      建筑物；大楼 $Y9jrR'w  
business conditions                                  业务情况，经营情况 >^OC{~Az  
business licence                               (企业等的)营业执照 V=X:=  
business relation                                业务关系 Y'u7 IX}  
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