[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 Wh,p$|vL  
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审计词汇英汉对照 wtK+\Qnb  
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ability to continue as a going concern               持续经营能力 G22u+ua  
acceptability                                     可接受性，可接受程度 F.4xi+S_  
acceptable level of detection risk                     检查风险的可接受水平 b}WU  
acceptance of engagement                       接受委托 ^I7iEv  
accepting the engagement for the first time              首次接受委托 Q/I/>6M7UZ  
access to asset                                         对资产的接触 d-y 8c  
according to                                     根据，依据，依照 8K'3iw>z  
account balance                                账户余额 y-9Mm9J  
account for                                       对……进行会计处理，核算；解释 Nzf 
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accounting                                        会计，会计学 ^tI ,eZ  
accounting advisory serve                        会计咨询服务 6YNd;,it>p  
accounting firm                                 会计师事务所 B
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accounting information                      会计信息，会计资料 b-,4< H8m  
accounting period                             会计期间 ,XU<2jv]  
accounting policies                                   会计政策 X3@Uih}|  
accounting professional bodies                 会计职业组织，会计职业团体 3v\}4)A[  
accounting records                                   会计记录 Ko:<@h  
accounting responsibility                           会计责任 !#3v<_]#d  
accounting service                             会计服务 7*.nd
 
accounting standards                                会计准则 ]De<'x}  
Accounting Standards for Business Enterprises       企业会计准则 Phr+L9Eog  
accounting system                             会计系统 a`I \19p]  
accounting treatment                                会计处理 2{|Z?3FJ^  
accuracy                                    准确性，精确性 ||D PIn]  
additional audit procedures                      追加审计程序 z9Z4MXl  
addressee                                         收件人，收信人 m~04I~8vk  
Administration of State-owned Assets  (the～)     国有资产管理局 rny(8z%Ck-  
administrative laws and regulations                 行政法规 2)hfYLi  
adverse impact                                 不利影响，负面影响 y*=sboX  
adverse opinion                                反对意见 >  9.%hSy  
advisory group                                  咨询组，顾问组 KrdEB0qh  
agency fee                                        代理费，代理费用 |P@N}P@  
aggregate                                          总计，合计为…… b+1!qNuCW#  
alternation of document and record                 变造文件和记录 L>LIN 1
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alternative audit procedures                      替代审计程序，备选审计程序 Fs"i fn0  
amend                                              修改，修订 0CO@@`~4  
amortisation                                      摊销 `R;i1/  
analytical capacity                             分析能力 -U*J5Q  
analytical procedures                               分析性程序 __!LTpp  
annual financial statements                        年度会计报表，年度财务报表 .do8\  
appendix                                          附录，附表 CFC15/yU  
applicable                                         适用的  LAkBf  
applicable laws and regulations                 适用的法规 )pSA|Qt N  
application systems                                  应用系统 x ]">  
apply consistently                              一贯地执行，一贯地实施 /yHjds  
appropriate                                       适当的，合适的； ":0u%E?s  
征用，挪用 }{y)a<`  
appropriate authorization                          适当的授权 djH&)&q!  
appropriateness of audit evidence                    审计证据的适当性 [Do
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approval                                    批准，核准 eAmI~oku  
assertion                                    (会计报表上的)认定；确认 auga`*  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 4sRM"w;  
asset                                                 资产，财产 63'm @oZ  
asset restructuring                             资产重组 }`kiULC'=  
assignment of duties                                 职责的划分 +5S>"KAUt0  
assistant                                     助理，助理人员 vJxEF&X  
associated company                                 联属公司，联营公司 n]df)a  
association                                        联合，结合；协会，社团 #9gx 4U  
assumption                                       假设，假定 >
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at a given date                                         在某一特定时日 !B 4zU:d  
attestation                                         鉴证，公证 a*-9n-U@[k  
attestation service                             鉴证服务 qg{gCG  
audit adjustment                                审计调整 EB| iW2'  
audit areas                                        审计领域 r4pX47H  
audit conclusion                                审计结论 ! ui  
audit effectiveness                             审计效果 

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audit efficiency                                  审计效率 3CgID6[Sy  
audit engagement letter                      审计业务约定书 1Y87_o'd  
audit evidence                                          审计证据 sC.b'1P  
audit fee                                    审计费 ?r KbL^2  
audit files                                          审计档案 \_WR:?l  
audit findings                                     审计中发现的事项 9w- )??  
audit implementation stage                        审计实施阶段 f-3CDUQ`  
audit mark                                        审计标识 ;89kL]  
audit materiality                                 审计重要性 G<M0KU(  
audit method                                     审计方法 .<zKBv  
audit objective                                         审计目标，审计目的 bn)1G$0|  
audit of financial statements                      会计报表审计，财务报表审计 G&xtL  
audit opinion                                     审计意见 ?TeozhUY  
audit period                                      被审计期间，被审计年度 }/dk2!?ig  
audit plan                                          审计计划 }[Z'Sg]s  
audit planning                                    编制审计计划，制定审计计划，审计计划 <4+P37^~  
audit planning stage                                  审计计划阶段 u"q56}Q?]  
audit procedure                                审计程序 hH 5}%/vF  
audit programme                               审计程序表，具体审计计划 4XNheP;b  
audit report                                       审计报告 s>m2qSu  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 w%.hALN5-C  
audit report with a qualified opinion                 有保留意见的审计报告 sEFQ8S  
audit report with an adverse opinion                否定意见的审计报告 Gsv<Rjj:  
audit report with dual dates                      双重日期审计报告 D#UuI Z  
audit reporting stage                                 审计报告阶段 "Yh;3tI4*  
audit responsibility                                   审计责任 Rjq Xz6  
audit results                                      审计结果 B hxs(NO  
audit risk                                          审计风险 `mzlOB  
audit sampling                                          审计抽样 T/\RViG3  
audit sampling techniques                         审计抽样方法，审计抽样技术 ZA+dtEE=f9  
audit strategies                                  审计策略 Iz1x|EQ  
audit summary                                         审计总结，审计小结 7b+r LyS0  
audit team                                         审计小组 BbI%tmA7  
audit test                                    审计测试 #h?IoB7  
audit trail                                          审计轨迹 LP6p  
audit work                                        审计工作 5>I-? Ki  
audit working paper                                 审计工作底稿 `wXK&R<`  
audited financial statement                        审计会计报表，已审计财务报表 ao2^3e  
Auditing Guidelines (the～)                      审计规范指南  ,U3  
auditing standards                             审计准则 S[1<Qrv]  
audit-oriented working paper                          (审计)业务类工作底稿 ;.V/ngaj  
authorisation                                     授权 nd]SI;<  
authorisation of transaction                       交易的授权 aOH|[  
availability                                         可获得性 QkBw59L7  
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balance                                      余额；差额；平衡 S3\NB3@qC&  
balance sheet                                    资产负债表 \IE![=p\w  
bank                                                 银行 HEBeJ2w  
bank account                                    银行账户，银行户头 ^1najUpQ_n  
bank statement                                 银行对账单 k5I;Y:~`  
barter transaction                              易货交易，以物换物交易 6N#hN)/  
basis of audit                                    审计依据 c,4~zN8Ou  
basis of preparation                                (会计报表的)编制基础 h+}BtKA  
book of account                               账目，账簿 "E(i<  
borrowing                                         借款，贷款，借债 jc&k-d>=G  
branch                                              分支，分支机构，分店 7v*gwBH  
brought forward                                (账户余额等的)承上年，承上期，承上页 5p (zhfuG  
budget                                              预算 ]xQv\u  
building                                      建筑物；大楼 k ucbI_  
business conditions                                  业务情况，经营情况 YIg(^>sq  
business licence                               (企业等的)营业执照 ECOJ .^  
business relation                                业务关系 +nE>)ZH  
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