[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 '6cWS'9"  
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审计词汇英汉对照 !W}9no  
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ability to continue as a going concern               持续经营能力 %4,O 2\0?&  
acceptability                                     可接受性，可接受程度 (mTE;s(  
acceptable level of detection risk                     检查风险的可接受水平 QLvHQtzwX  
acceptance of engagement                       接受委托 PGhY>$q>b  
accepting the engagement for the first time              首次接受委托 iXVe.n  
access to asset                                         对资产的接触 c|B.n]Z  
according to                                     根据，依据，依照 U4C 9<h&  
account balance                                账户余额 q$Z h@  
account for                                       对……进行会计处理，核算；解释
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accounting                                        会计，会计学 (3Two}  
accounting advisory serve                        会计咨询服务 [S9K6%w_!  
accounting firm                                 会计师事务所 4~Vx3gEV:  
accounting information                      会计信息，会计资料 T?tgdJ  
accounting period                             会计期间 p'*>vk  
accounting policies                                   会计政策 p6#g;$V$  
accounting professional bodies                 会计职业组织，会计职业团体 _/-jX  
accounting records                                   会计记录 8pIP  
accounting responsibility                           会计责任 ~=6xyc/c  
accounting service                             会计服务 ' V^6XI  
accounting standards                                会计准则 jET{Le8i  
Accounting Standards for Business Enterprises       企业会计准则 \IV1j)I"u  
accounting system                             会计系统 P2BWuhF  
accounting treatment                                会计处理 e,vvzso  
accuracy                                    准确性，精确性 c dl&9-}  
additional audit procedures                      追加审计程序 =[cS0Sy
  
addressee                                         收件人，收信人 n22zq6m  
Administration of State-owned Assets  (the～)     国有资产管理局 VM GS[qrG  
administrative laws and regulations                 行政法规 t{^*6XOcJ  
adverse impact                                 不利影响，负面影响 QwJVS(Gs4  
adverse opinion                                反对意见 A+ZK4]xb  
advisory group                                  咨询组，顾问组 PV'x+bN5  
agency fee                                        代理费，代理费用 `scR*]f1+  
aggregate                                          总计，合计为…… V@e?#iz  
alternation of document and record                 变造文件和记录 p*4':TFuD;  
alternative audit procedures                      替代审计程序，备选审计程序 D[aCsaR  
amend                                              修改，修订 "7'J&^|  
amortisation                                      摊销 ~:kZgUP_f  
analytical capacity                             分析能力 U@_dm/;0&  
analytical procedures                               分析性程序 BP'36?=Zo  
annual financial statements                        年度会计报表，年度财务报表 eL10Q(;P`  
appendix                                          附录，附表 8=B|C'>  
applicable                                         适用的
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applicable laws and regulations                 适用的法规
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application systems                                  应用系统 D/Z6C&/I  
apply consistently                              一贯地执行，一贯地实施 $+8cc\fq  
appropriate                                       适当的，合适的； Z&Pg"a?\  
征用，挪用 C%$edEi  
appropriate authorization                          适当的授权 p4.wh|n  
appropriateness of audit evidence                    审计证据的适当性 `5cKA;j>b  
approval                                    批准，核准 !"HO]3-o  
assertion                                    (会计报表上的)认定；确认 L[oui,}_  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 u)X=Qm)  
asset                                                 资产，财产 dt \TQJc~  
asset restructuring                             资产重组 sT3^hY7  
assignment of duties                                 职责的划分 zT=Ho   
assistant                                     助理，助理人员 YSr9VpqWV  
associated company                                 联属公司，联营公司 @| M|+k3  
association                                        联合，结合；协会，社团 GY6`JWk  
assumption                                       假设，假定 8'r2D+Vwm  
at a given date                                         在某一特定时日 ][gq#Vx@  
attestation                                         鉴证，公证 ~P*6ozSYpY  
attestation service                             鉴证服务 ] bM)t<  
audit adjustment                                审计调整 \rx3aJ l  
audit areas                                        审计领域 / ;$#d}R  
audit conclusion                                审计结论 ,X[ktz  
audit effectiveness                             审计效果 8{wwd:6  
audit efficiency                                  审计效率 C]O(T2l{l  
audit engagement letter                      审计业务约定书 7`-Zuf  
audit evidence                                          审计证据 Q3n,)M[N  
audit fee                                    审计费 SN9kFFIPb=  
audit files                                          审计档案 R0P iv:  
audit findings                                     审计中发现的事项 D"Bl:W'?j  
audit implementation stage                        审计实施阶段 wxR,OR  
audit mark                                        审计标识 KSbKEA  
audit materiality                                 审计重要性 [.O?Z=5a[V  
audit method                                     审计方法 $:=A'd2  
audit objective                                         审计目标，审计目的 0[RL>;
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audit of financial statements                      会计报表审计，财务报表审计 "Q}#^h]F  
audit opinion                                     审计意见 9=vMgW  
audit period                                      被审计期间，被审计年度 1Ce@*XBU  
audit plan                                          审计计划 hv`~?n)D66  
audit planning                                    编制审计计划，制定审计计划，审计计划 p#01gB  
audit planning stage                                  审计计划阶段 Buf/@B7+\  
audit procedure                                审计程序 B8nf,dj?X  
audit programme                               审计程序表，具体审计计划 #o=y? (  
audit report                                       审计报告 :By?O"LQ  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 \l' m[jy>  
audit report with a qualified opinion                 有保留意见的审计报告 6CV* Z\b  
audit report with an adverse opinion                否定意见的审计报告 nGpXI\K  
audit report with dual dates                      双重日期审计报告 xHUsFms  
audit reporting stage                                 审计报告阶段 _D
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audit responsibility                                   审计责任 6bomh2  
audit results                                      审计结果 5QW=&zI`=  
audit risk                                          审计风险 mPOGidxix  
audit sampling                                          审计抽样 Fz3fwLawI  
audit sampling techniques                         审计抽样方法，审计抽样技术 zcel|oz)  
audit strategies                                  审计策略 X^T:8npxt  
audit summary                                         审计总结，审计小结 j|4<i9^}  
audit team                                         审计小组 ?zeJ#i  
audit test                                    审计测试 sNj)ZWgd>  
audit trail                                          审计轨迹 @KWb+?_H{<  
audit work                                        审计工作  J}htu  
audit working paper                                 审计工作底稿  4E;VM{  
audited financial statement                        审计会计报表，已审计财务报表 -d~4A  
Auditing Guidelines (the～)                      审计规范指南 Lrta/SU*  
auditing standards                             审计准则 931bA&SL=/  
audit-oriented working paper                          (审计)业务类工作底稿 2"0es40;0  
authorisation                                     授权 un)4eo!7  
authorisation of transaction                       交易的授权 V^7V[(~`  
availability                                         可获得性 TlXI|3Ip  
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balance                                      余额；差额；平衡  tR}MrM  
balance sheet                                    资产负债表 H;?{BV  
bank                                                 银行 .Obw|V-  
bank account                                    银行账户，银行户头 oo,uO;0G  
bank statement                                 银行对账单 )jU)_To  
barter transaction                              易货交易，以物换物交易 NgADKrDU  
basis of audit                                    审计依据 ~rlB'8j(  
basis of preparation                                (会计报表的)编制基础 '[U8}z3  
book of account                               账目，账簿 W,4QzcQR  
borrowing                                         借款，贷款，借债 Ozw;(fDaU  
branch                                              分支，分支机构，分店 CUO+9X-<8  
brought forward                                (账户余额等的)承上年，承上期，承上页 kjW+QT?T&  
budget                                              预算 r#+d&.|  
building                                      建筑物；大楼 o]+z)5zC  
business conditions                                  业务情况，经营情况 ;,$NAejgd  
business licence                               (企业等的)营业执照 [OjF[1I)u  
business relation                                业务关系 E4gYemuN  

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