[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 6[LM_eP  
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ability to continue as a going concern               持续经营能力 )- viGxJ@  
acceptability                                     可接受性，可接受程度 $Ifmc`r1  
acceptable level of detection risk                     检查风险的可接受水平 !?
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acceptance of engagement                       接受委托 v'qG26
  
accepting the engagement for the first time              首次接受委托 i2YuOV!  
access to asset                                         对资产的接触 'EF9Zt8  
according to                                     根据，依据，依照 (m.ob+D  
account balance                                账户余额 [16cFqD  
account for                                       对……进行会计处理，核算；解释 Wi2WRJdyu  
accounting                                        会计，会计学 >.'*)@vQi  
accounting advisory serve                        会计咨询服务 YN2sdG  
accounting firm                                 会计师事务所 e2ilB),  
accounting information                      会计信息，会计资料 O-cbX/d  
accounting period                             会计期间 ##;Er47@^  
accounting policies                                   会计政策 ?^$MRa:D  
accounting professional bodies                 会计职业组织，会计职业团体 sz {
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accounting records                                   会计记录 O<"}|nbmQ[  
accounting responsibility                           会计责任 3k#/{Z  
accounting service                             会计服务 Jd(,/q  
accounting standards                                会计准则 #u"k~La  
Accounting Standards for Business Enterprises       企业会计准则 6m orum  
accounting system                             会计系统 _
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accounting treatment                                会计处理 MH
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accuracy                                    准确性，精确性 [}8|R0KF  
additional audit procedures                      追加审计程序 YZ7|K<   
addressee                                         收件人，收信人 X4t s)>"d  
Administration of State-owned Assets  (the～)     国有资产管理局 W#BM(I  
administrative laws and regulations                 行政法规 @,u/w4  
adverse impact                                 不利影响，负面影响 /yF QeE  
adverse opinion                                反对意见 PSVc+s[Q+V  
advisory group                                  咨询组，顾问组 1_ C]*p  
agency fee                                        代理费，代理费用 Y&_&s7z  
aggregate                                          总计，合计为…… 2eC(Ijq[a  
alternation of document and record                 变造文件和记录 Tp?y8r  
alternative audit procedures                      替代审计程序，备选审计程序 )h|gwERj  
amend                                              修改，修订 9}uW}yJ  
amortisation                                      摊销 >teOm?@U  
analytical capacity                             分析能力 w@c87;c  
analytical procedures                               分析性程序 YoLx>8  
annual financial statements                        年度会计报表，年度财务报表 U
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appendix                                          附录，附表 OD 3f.fT  
applicable                                         适用的 vab@-=%k  
applicable laws and regulations                 适用的法规 +|@rD/I6  
application systems                                  应用系统 *U$!I?  
apply consistently                              一贯地执行，一贯地实施 *gF<m9&  
appropriate                                       适当的，合适的； ~L_hZso4  
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appropriate authorization                          适当的授权 6,LubZFD  
appropriateness of audit evidence                    审计证据的适当性 'GoZqiYT  
approval                                    批准，核准 X*Dj[TD]  
assertion                                    (会计报表上的)认定；确认 I,VH=Yn5,  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 VX+jadYdq  
asset                                                 资产，财产 n;p:=\uN  
asset restructuring                             资产重组 ]f: v,a  
assignment of duties                                 职责的划分 *^wB
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assistant                                     助理，助理人员 qYf
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associated company                                 联属公司，联营公司 !\#_Jw%y  
association                                        联合，结合；协会，社团 <[J[idY1he  
assumption                                       假设，假定 @~"anqT`  
at a given date                                         在某一特定时日 aKlU X  
attestation                                         鉴证，公证 7kK #\dI  
attestation service                             鉴证服务 "zY](P  
audit adjustment                                审计调整
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audit areas                                        审计领域  "t$k  
audit conclusion                                审计结论 7Wa?$6d  
audit effectiveness                             审计效果 HCJ>X;(`f?  
audit efficiency                                  审计效率 iQ6epg1wB  
audit engagement letter                      审计业务约定书 G,<T/f .{$  
audit evidence                                          审计证据 z%7SrUj2  
audit fee                                    审计费  ^eGNgE  
audit files                                          审计档案 [kzd(u  
audit findings                                     审计中发现的事项 9cx =
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audit implementation stage                        审计实施阶段 sv(f;ib  
audit mark                                        审计标识 *;U'[H3Q  
audit materiality                                 审计重要性 +"}=d3E6  
audit method                                     审计方法 }Jh: 8BNuP  
audit objective                                         审计目标，审计目的
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audit of financial statements                      会计报表审计，财务报表审计 j0GMT
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audit opinion                                     审计意见  1w0OKaF5  
audit period                                      被审计期间，被审计年度 f0SAP0M3  
audit plan                                          审计计划 m8JR@!t7  
audit planning                                    编制审计计划，制定审计计划，审计计划 CBK
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audit planning stage                                  审计计划阶段 deeU@x`f<  
audit procedure                                审计程序 \[>9UC%  
audit programme                               审计程序表，具体审计计划 Dbaf0  
audit report                                       审计报告 tYqs~B3  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 LrV{j?2@  
audit report with a qualified opinion                 有保留意见的审计报告 {"H2 :-t<  
audit report with an adverse opinion                否定意见的审计报告 nGf);U#K  
audit report with dual dates                      双重日期审计报告 &G>(9  
audit reporting stage                                 审计报告阶段 ]PP:oriWl  
audit responsibility                                   审计责任 dj&}G
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audit results                                      审计结果 q*AQq=  
audit risk                                          审计风险 HXVBb%pP  
audit sampling                                          审计抽样 HygY>s+3[  
audit sampling techniques                         审计抽样方法，审计抽样技术 ]G}B 0u3  
audit strategies                                  审计策略 Xvok1NM,  
audit summary                                         审计总结，审计小结 \#x}q'BC4  
audit team                                         审计小组 q xJQPz  
audit test                                    审计测试 W"xP(7X  
audit trail                                          审计轨迹 ^D_/=4rz8  
audit work                                        审计工作 zggB$5  
audit working paper                                 审计工作底稿 B 2.q3T  
audited financial statement                        审计会计报表，已审计财务报表  5q<zN  
Auditing Guidelines (the～)                      审计规范指南 s&{Qdf  
auditing standards                             审计准则 "%QD{z_L  
audit-oriented working paper                          (审计)业务类工作底稿 &~f3psA  
authorisation                                     授权 qG9+/u)\  
authorisation of transaction                       交易的授权 Pe~`16f  
availability                                         可获得性 iG,t_??  
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balance                                      余额；差额；平衡 0-3rQ~u  
balance sheet                                    资产负债表 6ZqgY1  
bank                                                 银行 yISD/ g  
bank account                                    银行账户，银行户头 HT _TP q  
bank statement                                 银行对账单 =KX<_;E  
barter transaction                              易货交易，以物换物交易 GfyX'(ge  
basis of audit                                    审计依据 qkP/Nl. u  
basis of preparation                                (会计报表的)编制基础 dYojm1MQ  
book of account                               账目，账簿 \H5Jk$*  
borrowing                                         借款，贷款，借债 l t]B#, '  
branch                                              分支，分支机构，分店 ` e{BId  
brought forward                                (账户余额等的)承上年，承上期，承上页 <<|H=![  
budget                                              预算 D;F{1[s(  
building                                      建筑物；大楼 Zq ot{s  
business conditions                                  业务情况，经营情况 >^"BEG9i:  
business licence                               (企业等的)营业执照 4`2$_T$F  
business relation                                业务关系 _2mNTJi
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