[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 'hekCZZ_I  
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审计词汇英汉对照 f]'@Vt>  
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ability to continue as a going concern               持续经营能力 m|]^f;7z  
acceptability                                     可接受性，可接受程度 `>sqP aD  
acceptable level of detection risk                     检查风险的可接受水平 'd t}i<  
acceptance of engagement                       接受委托 42wcpSp  
accepting the engagement for the first time              首次接受委托 hL`zV  
access to asset                                         对资产的接触 dJLJh*=AG  
according to                                     根据，依据，依照 lTB!yF.r|  
account balance                                账户余额 .d "+M{I  
account for                                       对……进行会计处理，核算；解释 oba*w;  
accounting                                        会计，会计学 OpL6Y+<  
accounting advisory serve                        会计咨询服务 + kF[Oh#  
accounting firm                                 会计师事务所
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accounting information                      会计信息，会计资料 llleo8  
accounting period                             会计期间 4w z 6%  
accounting policies                                   会计政策 aqM_t  
accounting professional bodies                 会计职业组织，会计职业团体 'QS"4EvdD  
accounting records                                   会计记录 y[|g!9Rp  
accounting responsibility                           会计责任 ~d8>#v=Q`  
accounting service                             会计服务 o 4b
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accounting standards                                会计准则 \a6)t%u  
Accounting Standards for Business Enterprises       企业会计准则 iCK$ o_`?  
accounting system                             会计系统 xI<dBg|]+  
accounting treatment                                会计处理 A$F;fCV*  
accuracy                                    准确性，精确性 ]T51;j'48  
additional audit procedures                      追加审计程序 .]e6TFsrO  
addressee                                         收件人，收信人 :7ngVc  
Administration of State-owned Assets  (the～)     国有资产管理局 ?8,N4T0)  
administrative laws and regulations                 行政法规 2wBU@T1  
adverse impact                                 不利影响，负面影响 7[H`;l  
adverse opinion                                反对意见 A C^[3  
advisory group                                  咨询组，顾问组 rl^LSz  
agency fee                                        代理费，代理费用 ->hxHr`!%a  
aggregate                                          总计，合计为…… Cv~hU%1T  
alternation of document and record                 变造文件和记录 -{*V) J_Co  
alternative audit procedures                      替代审计程序，备选审计程序 +lT]s#Fif  
amend                                              修改，修订 ^d9
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amortisation                                      摊销 4sj%:  
analytical capacity                             分析能力 u}1vn}F{  
analytical procedures                               分析性程序 B<XPu=|  
annual financial statements                        年度会计报表，年度财务报表 YgiGI <U  
appendix                                          附录，附表 lkZC?--H  
applicable                                         适用的  >Y'yM4e*  
applicable laws and regulations                 适用的法规 kVrT?  
application systems                                  应用系统 GF!{SO4  
apply consistently                              一贯地执行，一贯地实施 H ZLOn  
appropriate                                       适当的，合适的； @L!#i*> 9  
征用，挪用 1Kh?JH  
appropriate authorization                          适当的授权 tKeO+6l  
appropriateness of audit evidence                    审计证据的适当性 a1`cI5
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approval                                    批准，核准 \r%Vgne-g  
assertion                                    (会计报表上的)认定；确认 <PN;D#2bh  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 &&]!+fTZ\(  
asset                                                 资产，财产 {@ y,  
asset restructuring                             资产重组
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assignment of duties                                 职责的划分 -NPkN%h  
assistant                                     助理，助理人员 c2\vG  
associated company                                 联属公司，联营公司 -b)zira  
association                                        联合，结合；协会，社团 tMZ(s  
assumption                                       假设，假定 =(X'c.%i  
at a given date                                         在某一特定时日 I
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attestation                                         鉴证，公证 uHro%UAd  
attestation service                             鉴证服务 I*t)x,~3  
audit adjustment                                审计调整 'B5J.Xe:  
audit areas                                        审计领域 thPH_DW>eb  
audit conclusion                                审计结论 ]XGn2U\  
audit effectiveness                             审计效果 ]GtR8w@w  
audit efficiency                                  审计效率 OPY/XKyY,  
audit engagement letter                      审计业务约定书 8Qz7uPq  
audit evidence                                          审计证据 IaTq4rt  
audit fee                                    审计费 *@arn Eu  
audit files                                          审计档案 `VFl|o#H  
audit findings                                     审计中发现的事项 0^&R7Rv c  
audit implementation stage                        审计实施阶段 cNr][AzU@  
audit mark                                        审计标识 ptcLJ]+)  
audit materiality                                 审计重要性 !$xEX,vj|W  
audit method                                     审计方法 [9U srpYi  
audit objective                                         审计目标，审计目的 P>T*:!s;  
audit of financial statements                      会计报表审计，财务报表审计 Eb[H3v48,  
audit opinion                                     审计意见 UeQ 9G  
audit period                                      被审计期间，被审计年度 ~`>26BWQz  
audit plan                                          审计计划 lMzCDx!m  
audit planning                                    编制审计计划，制定审计计划，审计计划 O?,i?  
audit planning stage                                  审计计划阶段 ?*R^?[  
audit procedure                                审计程序 :iQ^1S`pH  
audit programme                               审计程序表，具体审计计划 TnBGMI,g'  
audit report                                       审计报告 HA.NZkq.tV  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 gqd
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audit report with a qualified opinion                 有保留意见的审计报告 :IT U0%;!+  
audit report with an adverse opinion                否定意见的审计报告 u1|P'>;lF  
audit report with dual dates                      双重日期审计报告 l&sO?P[ /  
audit reporting stage                                 审计报告阶段 v6P~XK}G  
audit responsibility                                   审计责任 Go+xL/f  
audit results                                      审计结果 3Ra\2(bR  
audit risk                                          审计风险 G2+)R^FSC  
audit sampling                                          审计抽样 LYy:IBI7_  
audit sampling techniques                         审计抽样方法，审计抽样技术 "p~]m~g  
audit strategies                                  审计策略 x$5nLS2.  
audit summary                                         审计总结，审计小结 Bx}0E  
audit team                                         审计小组 ilRm}lU|x  
audit test                                    审计测试 
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audit trail                                          审计轨迹 &iND &>?  
audit work                                        审计工作 >_0 i=.\  
audit working paper                                 审计工作底稿 K]pKe"M  
audited financial statement                        审计会计报表，已审计财务报表 vzyI::f?  
Auditing Guidelines (the～)                      审计规范指南 !!+/Wgd:6  
auditing standards                             审计准则  `\|3 ~_v  
audit-oriented working paper                          (审计)业务类工作底稿 ptWG@"j/b  
authorisation                                     授权 F%_,]^ n[  
authorisation of transaction                       交易的授权 H8<7#
 
availability                                         可获得性 2.Eu+*UC  
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balance                                      余额；差额；平衡 W#Hv~1  
balance sheet                                    资产负债表
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bank                                                 银行 Q 9gFTLQ  
bank account                                    银行账户，银行户头 yrE,,N%I  
bank statement                                 银行对账单 ! F;<xgw  
barter transaction                              易货交易，以物换物交易 fs3-rXoB  
basis of audit                                    审计依据 \+?,c\x  
basis of preparation                                (会计报表的)编制基础 f.$aFOn  
book of account                               账目，账簿 Hc&uE3=%sL  
borrowing                                         借款，贷款，借债 orQ V'  
branch                                              分支，分支机构，分店 - l40)^ E}  
brought forward                                (账户余额等的)承上年，承上期，承上页 wKi}@|0[
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budget                                              预算 ~^%0V<*-}  
building                                      建筑物；大楼 ^iV`g?z  
business conditions                                  业务情况，经营情况 ;vI*ThzdD  
business licence                               (企业等的)营业执照 0x]OF8=J  
business relation                                业务关系 #GY&$8.u*  
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