[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 (XY`1|])`  
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审计词汇英汉对照 ["4Tn0g ;  
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ability to continue as a going concern               持续经营能力 Z&P\}mm  
acceptability                                     可接受性，可接受程度 (oG.A  
acceptable level of detection risk                     检查风险的可接受水平 49c-`[d L  
acceptance of engagement                       接受委托 -|>T? t'K  
accepting the engagement for the first time              首次接受委托 \k{[HfVvn  
access to asset                                         对资产的接触 0z4M/WrNt  
according to                                     根据，依据，依照 l=((>^i  
account balance                                账户余额 M]/DKo  
account for                                       对……进行会计处理，核算；解释 a(D=ZKbVU  
accounting                                        会计，会计学 xgpf2y!{  
accounting advisory serve                        会计咨询服务 VxARJ*4=Y  
accounting firm                                 会计师事务所 e?
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accounting information                      会计信息，会计资料 ]^>:)q  
accounting period                             会计期间 N-Z=p)]  
accounting policies                                   会计政策 $ ]#WC\Hv  
accounting professional bodies                 会计职业组织，会计职业团体 A^A)arJS  
accounting records                                   会计记录 5Z5x\CcC3  
accounting responsibility                           会计责任 7mM
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accounting service                             会计服务 Jmi,;Af'/  
accounting standards                                会计准则 ;gD \JA  
Accounting Standards for Business Enterprises       企业会计准则 *f`P7q*  
accounting system                             会计系统 XoL DqN!  
accounting treatment                                会计处理 ;ko6igx)+  
accuracy                                    准确性，精确性 0Oc?:R'$  
additional audit procedures                      追加审计程序 b78~{ht`  
addressee                                         收件人，收信人 G -+!h4p  
Administration of State-owned Assets  (the～)     国有资产管理局 =WBfaxL}  
administrative laws and regulations                 行政法规 ( }Bb= ~  
adverse impact                                 不利影响，负面影响 NY.*
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adverse opinion                                反对意见 di0@E<@1:  
advisory group                                  咨询组，顾问组 '[%#70*  
agency fee                                        代理费，代理费用 AX<f$%iqD  
aggregate                                          总计，合计为…… d!YP{y P  
alternation of document and record                 变造文件和记录 X;Sb^c"j1  
alternative audit procedures                      替代审计程序，备选审计程序 w D r/T3  
amend                                              修改，修订 y$SUYG'v  
amortisation                                      摊销 V[KN,o{6  
analytical capacity                             分析能力 2zW IB[  
analytical procedures                               分析性程序 1 9#>\9*  
annual financial statements                        年度会计报表，年度财务报表 LdN[N^n[H  
appendix                                          附录，附表 |iUC\F=-  
applicable                                         适用的 $?bD55  
applicable laws and regulations                 适用的法规 MGt>:&s(]  
application systems                                  应用系统 T,1qR:58  
apply consistently                              一贯地执行，一贯地实施 EG\;l9T  
appropriate                                       适当的，合适的； F P|cA^$<  
征用，挪用 G8klW ZAJ  
appropriate authorization                          适当的授权 [H>u'fy:C  
appropriateness of audit evidence                    审计证据的适当性 =CZRX' +yN  
approval                                    批准，核准 'xGhMgR;  
assertion                                    (会计报表上的)认定；确认 j-W$)c3X  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 n$r`s`}  
asset                                                 资产，财产 dS4zOz"  
asset restructuring                             资产重组 #~"IlBk\  
assignment of duties                                 职责的划分 /bB4ec8!  
assistant                                     助理，助理人员 (I#6!Yt9J  
associated company                                 联属公司，联营公司 3Z=yCec]  
association                                        联合，结合；协会，社团 J&,hC%]  
assumption                                       假设，假定 ZL\^J8PRK  
at a given date                                         在某一特定时日 PQ[?zNrSV  
attestation                                         鉴证，公证 ,)#rD9ZnC  
attestation service                             鉴证服务 _lwKa,}  
audit adjustment                                审计调整 C8> i{XOO,  
audit areas                                        审计领域 1p$(\
 
audit conclusion                                审计结论 *qy \%A  
audit effectiveness                             审计效果 1ruI++P  
audit efficiency                                  审计效率 Hy&Z0W'
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audit engagement letter                      审计业务约定书 )Ak#1w&q  
audit evidence                                          审计证据 L'?aoRj  
audit fee                                    审计费 $S|+U}]C  
audit files                                          审计档案 C1=&Vm>g+  
audit findings                                     审计中发现的事项 76)"uqv1x  
audit implementation stage                        审计实施阶段
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audit mark                                        审计标识 rSJ!vQo Cb  
audit materiality                                 审计重要性 n-cI~Ax+4  
audit method                                     审计方法 *YvtT(Gt  
audit objective                                         审计目标，审计目的 w.(WG+  
audit of financial statements                      会计报表审计，财务报表审计 $) "\N  
audit opinion                                     审计意见 QhJN/v  
audit period                                      被审计期间，被审计年度 |<,qnf| -  
audit plan                                          审计计划 `v``}8tm  
audit planning                                    编制审计计划，制定审计计划，审计计划 zdrP56rzZ  
audit planning stage                                  审计计划阶段 s.i9&1 Y-!  
audit procedure                                审计程序 @tm2Y%Y!  
audit programme                               审计程序表，具体审计计划 m[v0mXE  
audit report                                       审计报告 !~~KM?g  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 bHnKtaK4c  
audit report with a qualified opinion                 有保留意见的审计报告 if|5v^/  
audit report with an adverse opinion                否定意见的审计报告 M=pQx$ %a  
audit report with dual dates                      双重日期审计报告 Y^!qeY  
audit reporting stage                                 审计报告阶段 u0&R*YV  
audit responsibility                                   审计责任 h$!YKfhq}
 
audit results                                      审计结果 E489
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audit risk                                          审计风险 1Ys=KA-!_x  
audit sampling                                          审计抽样 |ffHOef  
audit sampling techniques                         审计抽样方法，审计抽样技术 C?gqX0[ q  
audit strategies                                  审计策略 GEc-<`-  
audit summary                                         审计总结，审计小结 qm !oJL  
audit team                                         审计小组 mB_?N $K  
audit test                                    审计测试 7CH&n 4v  
audit trail                                          审计轨迹 K $-  *  
audit work                                        审计工作 >ceC8"}J5M  
audit working paper                                 审计工作底稿 ,5;M(ft#  
audited financial statement                        审计会计报表，已审计财务报表 hHJvLs>^  
Auditing Guidelines (the～)                      审计规范指南 +d\o|}c  
auditing standards                             审计准则 q&-mbWBj  
audit-oriented working paper                          (审计)业务类工作底稿 <PDCM8  
authorisation                                     授权 +\Jo^\  
authorisation of transaction                       交易的授权 qr%N/7  
availability                                         可获得性 2{b
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balance                                      余额；差额；平衡 3Ji zv ,?  
balance sheet                                    资产负债表 q*&H  
bank                                                 银行 %ln kD5  
bank account                                    银行账户，银行户头  YFm%W@  
bank statement                                 银行对账单 'fU#v`i  
barter transaction                              易货交易，以物换物交易 NgyEy n \  
basis of audit                                    审计依据 U?Jk  
basis of preparation                                (会计报表的)编制基础 7wx=#  
book of account                               账目，账簿 1*hEbO  
borrowing                                         借款，贷款，借债 I#(lxlp"Ho  
branch                                              分支，分支机构，分店 q"2APvsv p  
brought forward                                (账户余额等的)承上年，承上期，承上页 3k/E$wOj  
budget                                              预算 ,M3hE/rb/  
building                                      建筑物；大楼 2.%)OC!q&5  
business conditions                                  业务情况，经营情况 yor'"6)i  
business licence                               (企业等的)营业执照 t/Io.d   
business relation                                业务关系 K^fs#7  
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