[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 X:g5;NT  
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审计词汇英汉对照 =X7kADRq  
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ability to continue as a going concern               持续经营能力 2vjkThh`I  
acceptability                                     可接受性，可接受程度 ~W8Xg)  
acceptable level of detection risk                     检查风险的可接受水平 >lUPOc  
acceptance of engagement                       接受委托 "nu]3zcd  
accepting the engagement for the first time              首次接受委托 b-VygLN  
access to asset                                         对资产的接触 rN}
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according to                                     根据，依据，依照 d7vPZ_j^z  
account balance                                账户余额 3< ?+Yhq  
account for                                       对……进行会计处理，核算；解释 MVzuE}  
accounting                                        会计，会计学 }^Q:Q\  
accounting advisory serve                        会计咨询服务 >jAFt_  
accounting firm                                 会计师事务所 {+WY,%e  
accounting information                      会计信息，会计资料 FefroaJ:u  
accounting period                             会计期间 )&j`5sSXcr  
accounting policies                                   会计政策 .A<Hk1(-)  
accounting professional bodies                 会计职业组织，会计职业团体 H575W"53  
accounting records                                   会计记录 "Bf8mEmp  
accounting responsibility                           会计责任 -t|/g5.w_  
accounting service                             会计服务 3Xu|hkK\e  
accounting standards                                会计准则 MZ,1mR  
Accounting Standards for Business Enterprises       企业会计准则 FHr)xqo=~  
accounting system                             会计系统 C(
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accounting treatment                                会计处理 JpfA+r  
accuracy                                    准确性，精确性 kx;X:I(5&P  
additional audit procedures                      追加审计程序 z:#]P0  
addressee                                         收件人，收信人 BeVDTk:  
Administration of State-owned Assets  (the～)     国有资产管理局 K/ On|C  
administrative laws and regulations                 行政法规 hYkkr&  
adverse impact                                 不利影响，负面影响 bLai@mL&a  
adverse opinion                                反对意见 ?/3wO/
7[  
advisory group                                  咨询组，顾问组 uH9Vj<E$K  
agency fee                                        代理费，代理费用 iX+8!>Q  
aggregate                                          总计，合计为…… bzNnEH`^]  
alternation of document and record                 变造文件和记录 n]IF`kYQV  
alternative audit procedures                      替代审计程序，备选审计程序 f $Agcy  
amend                                              修改，修订 jDY B*Y^
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amortisation                                      摊销 U~:H>  
analytical capacity                             分析能力 M co:eE  
analytical procedures                               分析性程序 7<^+)DsS?  
annual financial statements                        年度会计报表，年度财务报表 TI7$
J #  
appendix                                          附录，附表 1z6aMd6.  
applicable                                         适用的 larv6ncV  
applicable laws and regulations                 适用的法规 ISpV={$Zd  
application systems                                  应用系统 h(/? 81:  
apply consistently                              一贯地执行，一贯地实施 \ =hg^j  
appropriate                                       适当的，合适的； -iDs:J4Iq  
征用，挪用 M?h{'$T  
appropriate authorization                          适当的授权 '\#q7YjaL  
appropriateness of audit evidence                    审计证据的适当性 03fOm  
approval                                    批准，核准 _h-agn4[i  
assertion                                    (会计报表上的)认定；确认 I+& T}R  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 Ww-x+U\l  
asset                                                 资产，财产 g9pKoi|\E  
asset restructuring                             资产重组 L[2qCxB'^  
assignment of duties                                 职责的划分 ! *sXLlS  
assistant                                     助理，助理人员 hH1Q:}a  
associated company                                 联属公司，联营公司 :b44LXKCP  
association                                        联合，结合；协会，社团 `nyz,  
assumption                                       假设，假定 D",L.  
at a given date                                         在某一特定时日 &gXL{cK'%  
attestation                                         鉴证，公证 3HrG^ /  
attestation service                             鉴证服务 l7VO8p]y[R  
audit adjustment                                审计调整 .jQx
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audit areas                                        审计领域 y$R8J:5f  
audit conclusion                                审计结论 yQrgOdo,w  
audit effectiveness                             审计效果 -t4:%-wv  
audit efficiency                                  审计效率  ImhkU%  
audit engagement letter                      审计业务约定书 +yO) 3  
audit evidence                                          审计证据 q0+N#$g#   
audit fee                                    审计费 Z3TC
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audit files                                          审计档案 [}4zqY{  
audit findings                                     审计中发现的事项 ^&Yt
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audit implementation stage                        审计实施阶段 bPFGQlmIO  
audit mark                                        审计标识 NRx 7S9W  
audit materiality                                 审计重要性 $l7}e=1
 
audit method                                     审计方法 u;t<rEC2  
audit objective                                         审计目标，审计目的 0cHcBxdF  
audit of financial statements                      会计报表审计，财务报表审计 h2zSOY{su  
audit opinion                                     审计意见 V4Rs  
audit period                                      被审计期间，被审计年度 w
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audit plan                                          审计计划 ">Qxb.Y}  
audit planning                                    编制审计计划，制定审计计划，审计计划 @H?OHpJ"`  
audit planning stage                                  审计计划阶段 aftt^h  
audit procedure                                审计程序 bDvGFSAH  
audit programme                               审计程序表，具体审计计划 g&g:HH:  
audit report                                       审计报告 viG=Ap.Th  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 7-B|B{]  
audit report with a qualified opinion                 有保留意见的审计报告 4xW~@meNB  
audit report with an adverse opinion                否定意见的审计报告 y05!-G:Y\  
audit report with dual dates                      双重日期审计报告 Hi[lN7ma8  
audit reporting stage                                 审计报告阶段 [s^pP2  
audit responsibility                                   审计责任 eW8cI)wU  
audit results                                      审计结果 M#^q <K %  
audit risk                                          审计风险 \>:t={>;  
audit sampling                                          审计抽样 {1)bLG|$  
audit sampling techniques                         审计抽样方法，审计抽样技术 C,W@C  
audit strategies                                  审计策略 2*D2jw  
audit summary                                         审计总结，审计小结 \5}PF+)|  
audit team                                         审计小组 1^$hbRq  
audit test                                    审计测试 p_Xfj2E4c  
audit trail                                          审计轨迹 )$^xbC#j`3  
audit work                                        审计工作 w]MI3_|'r(  
audit working paper                                 审计工作底稿 G
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audited financial statement                        审计会计报表，已审计财务报表 = ~O3j:<6  
Auditing Guidelines (the～)                      审计规范指南 r
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auditing standards                             审计准则 @~2k5pa  
audit-oriented working paper                          (审计)业务类工作底稿 TE&E f$h  
authorisation                                     授权 YTTy6*\,_  
authorisation of transaction                       交易的授权 RgoF4g+@  
availability                                         可获得性 65zwi-  
B k`>qb8,  
balance                                      余额；差额；平衡 S<]k0bC  
balance sheet                                    资产负债表 =&pR=vl  
bank                                                 银行 )q'dX+4=eL  
bank account                                    银行账户，银行户头 { @KLN<  
bank statement                                 银行对账单 i-0 :Fs  
barter transaction                              易货交易，以物换物交易 %. ((4 6)  
basis of audit                                    审计依据 nycJZ}f:wP  
basis of preparation                                (会计报表的)编制基础 eJqx,W5MK]  
book of account                               账目，账簿 3\ajnd|  
borrowing                                         借款，贷款，借债 ?T73BL=  
branch                                              分支，分支机构，分店 ?:vg`m!*  
brought forward                                (账户余额等的)承上年，承上期，承上页 Lb$Uba-_  
budget                                              预算 s8(Z&pQ  
building                                      建筑物；大楼 \KJTR0EB:>  
business conditions                                  业务情况，经营情况 ^'Lp<YJs6  
business licence                               (企业等的)营业执照 Cx aI@+  
business relation                                业务关系 0*:n<T9  
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