[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 C&\MDOjx  
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审计词汇英汉对照 B?BB  
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ability to continue as a going concern               持续经营能力 ^}JGWGib=+  
acceptability                                     可接受性，可接受程度 C-i9F%..  
acceptable level of detection risk                     检查风险的可接受水平 :fo.9J  
acceptance of engagement                       接受委托 CH!>RRF  
accepting the engagement for the first time              首次接受委托 ch|4"&g  
access to asset                                         对资产的接触 BHoy:Tp  
according to                                     根据，依据，依照 f{ ;L"*L  
account balance                                账户余额 KIY/nu   
account for                                       对……进行会计处理，核算；解释 +#%#QL  
accounting                                        会计，会计学 /.54r/FN')  
accounting advisory serve                        会计咨询服务 i2. +E&3v  
accounting firm                                 会计师事务所 qH#?, sK ^  
accounting information                      会计信息，会计资料 C`qo  
accounting period                             会计期间 `/W6,]  
accounting policies                                   会计政策 ,t"?~Hl".  
accounting professional bodies                 会计职业组织，会计职业团体 05 P#gs`<  
accounting records                                   会计记录 p:*)rE  
accounting responsibility                           会计责任 Z~&$s  
accounting service                             会计服务 0;Lt  
accounting standards                                会计准则 ZDMv8BP7  
Accounting Standards for Business Enterprises       企业会计准则 B|\pzWD%  
accounting system                             会计系统 criQa<N"  
accounting treatment                                会计处理 W9i}w&  
accuracy                                    准确性，精确性 L#t^:%  
additional audit procedures                      追加审计程序
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addressee                                         收件人，收信人 <c`+ fPW  
Administration of State-owned Assets  (the～)     国有资产管理局 3X&'hz@  
administrative laws and regulations                 行政法规 "H{Etb/  
adverse impact                                 不利影响，负面影响 $KSdNFtM)A  
adverse opinion                                反对意见 R,+Pcn$ws  
advisory group                                  咨询组，顾问组 T;7=05k<_  
agency fee                                        代理费，代理费用 ~3f`=r3/.  
aggregate                                          总计，合计为…… |6]2XW  
alternation of document and record                 变造文件和记录 mEL<d,XhI  
alternative audit procedures                      替代审计程序，备选审计程序 .A(QqL>  
amend                                              修改，修订 ~>&Jks_Q  
amortisation                                      摊销 41-u*$   
analytical capacity                             分析能力 ;rp("<g:>  
analytical procedures                               分析性程序 ;kW+  
annual financial statements                        年度会计报表，年度财务报表 {RG4m{#9  
appendix                                          附录，附表 b-)m'B}`  
applicable                                         适用的 $N !l-lu=  
applicable laws and regulations                 适用的法规 *Sd}cDCO%  
application systems                                  应用系统 c(@(j8@S  
apply consistently                              一贯地执行，一贯地实施 Ox| ?  
appropriate                                       适当的，合适的； T^z  
征用，挪用 }da}vR"iL  
appropriate authorization                          适当的授权 2p^Jqp`$  
appropriateness of audit evidence                    审计证据的适当性 )Y@E5Tuk>  
approval                                    批准，核准 D8OW|wVE  
assertion                                    (会计报表上的)认定；确认 ;u:A:Y4V  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 B=?m_4
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asset                                                 资产，财产 D^ _]x51>  
asset restructuring                             资产重组 g2Hz[C(  
assignment of duties                                 职责的划分 nj90`O.K  
assistant                                     助理，助理人员 g1!ek  
associated company                                 联属公司，联营公司 VVd9VGvh  
association                                        联合，结合；协会，社团 =3~5I &  
assumption                                       假设，假定 `\p5!Iq Q  
at a given date                                         在某一特定时日 VnjhEEM!  
attestation                                         鉴证，公证 hFW{qWP  
attestation service                             鉴证服务 [:hTwBRF  
audit adjustment                                审计调整 !iNN6-v%  
audit areas                                        审计领域 [Sj _=  
audit conclusion                                审计结论 ! 7rk>YrY  
audit effectiveness                             审计效果 \!51I./Q/  
audit efficiency                                  审计效率 (WCczXm)  
audit engagement letter                      审计业务约定书 l:@`.'-=  
audit evidence                                          审计证据 h!~Qyb>W  
audit fee                                    审计费 b] EC+.  
audit files                                          审计档案 h^B~Fv>~  
audit findings                                     审计中发现的事项 8|cQW-L  
audit implementation stage                        审计实施阶段 a<E
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audit mark                                        审计标识 qUSy0SQ/l  
audit materiality                                 审计重要性 *GZ7S m  
audit method                                     审计方法 pu"m(9  
audit objective                                         审计目标，审计目的 oCxh[U@*D  
audit of financial statements                      会计报表审计，财务报表审计 <MQTOz oj  
audit opinion                                     审计意见 >D\jyd$wh&  
audit period                                      被审计期间，被审计年度 S5+W<Qs  
audit plan                                          审计计划 uo TTHj7cq  
audit planning                                    编制审计计划，制定审计计划，审计计划 J<9;Ix8R  
audit planning stage                                  审计计划阶段 HV?Q{XK.b  
audit procedure                                审计程序 VYo2m  
audit programme                               审计程序表，具体审计计划 (r
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audit report                                       审计报告 Fkvf[!Ci  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 -f-@[;D  
audit report with a qualified opinion                 有保留意见的审计报告 yq=rv$.s  
audit report with an adverse opinion                否定意见的审计报告 r%uka5@  
audit report with dual dates                      双重日期审计报告 2ophh/]  
audit reporting stage                                 审计报告阶段 _xmS$z)TO  
audit responsibility                                   审计责任 nO
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audit results                                      审计结果 *SmR|Qy  
audit risk                                          审计风险 _SQQS67fu"  
audit sampling                                          审计抽样 NMvNw?]
 
audit sampling techniques                         审计抽样方法，审计抽样技术 /5wIbmz@I
 
audit strategies                                  审计策略 :z^,>So:  
audit summary                                         审计总结，审计小结  W#bOx0  
audit team                                         审计小组 _'}Mg7,V  
audit test                                    审计测试 Ivx]DXR|  
audit trail                                          审计轨迹 xTGdh  
audit work                                        审计工作 )*`cJ_t  
audit working paper                                 审计工作底稿 P+Q}bTb8  
audited financial statement                        审计会计报表，已审计财务报表 s?yl4\]Muf  
Auditing Guidelines (the～)                      审计规范指南 H/^t]bg,  
auditing standards                             审计准则
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audit-oriented working paper                          (审计)业务类工作底稿 5OM*NT t  
authorisation                                     授权 0s72BcP  
authorisation of transaction                       交易的授权 K})w  
availability                                         可获得性 Zsto8wuf#  
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balance                                      余额；差额；平衡 PNB E  
balance sheet                                    资产负债表 ~7$jW[i  
bank                                                 银行 F@ld#O  
bank account                                    银行账户，银行户头 CQns:.`$`  
bank statement                                 银行对账单 `gX$N1(  
barter transaction                              易货交易，以物换物交易 Kt`/+k)m  
basis of audit                                    审计依据 o:
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basis of preparation                                (会计报表的)编制基础 >$:_M*5  
book of account                               账目，账簿 v\G+t2{  
borrowing                                         借款，贷款，借债 )qeed-{  
branch                                              分支，分支机构，分店 o^3X5})sv  
brought forward                                (账户余额等的)承上年，承上期，承上页 <i ";5+  
budget                                              预算 N Wf IRL  
building                                      建筑物；大楼 *%n(t+'q  
business conditions                                  业务情况，经营情况 s?7"iE  
business licence                               (企业等的)营业执照 S7h?tR*u  
business relation                                业务关系 D16w!Mnz{K  
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