[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 z0doLb^!  
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审计词汇英汉对照 \z0"  
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ability to continue as a going concern               持续经营能力 :+Y+5:U]  
acceptability                                     可接受性，可接受程度 IJ[#$I+Z%  
acceptable level of detection risk                     检查风险的可接受水平 YY'46  
acceptance of engagement                       接受委托 O57 eq.aT  
accepting the engagement for the first time              首次接受委托 S9U`-\L0  
access to asset                                         对资产的接触 j<e`8ex?  
according to                                     根据，依据，依照 O~trv,?)  
account balance                                账户余额 XWH~o:0<2  
account for                                       对……进行会计处理，核算；解释 FG'F]fc%  
accounting                                        会计，会计学 A6pPx1-&  
accounting advisory serve                        会计咨询服务 t4~
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accounting firm                                 会计师事务所 z-ra]  
accounting information                      会计信息，会计资料 IL*C/y  
accounting period                             会计期间 l/#;GYB]  
accounting policies                                   会计政策 gT?
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accounting professional bodies                 会计职业组织，会计职业团体 sO ,,i]a0  
accounting records                                   会计记录
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accounting responsibility                           会计责任 hvwKh
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accounting service                             会计服务 Y{6y.F*Q#  
accounting standards                                会计准则 o @XhL9  
Accounting Standards for Business Enterprises       企业会计准则 MZl6J  
accounting system                             会计系统 'MVE5  
accounting treatment                                会计处理 -Uh3A\#(  
accuracy                                    准确性，精确性 sWa`-gc  
additional audit procedures                      追加审计程序 8t25wPlx  
addressee                                         收件人，收信人 Rm>AU=  
Administration of State-owned Assets  (the～)     国有资产管理局 :G!i]1x<  
administrative laws and regulations                 行政法规 ?:H4Xd7  
adverse impact                                 不利影响，负面影响 )7f;FWI  
adverse opinion                                反对意见 DQui7dr)l  
advisory group                                  咨询组，顾问组 S ( e] @  
agency fee                                        代理费，代理费用 w&8N6gA 14  
aggregate                                          总计，合计为…… FhpS#,Y$  
alternation of document and record                 变造文件和记录 @Fvp~]jCb  
alternative audit procedures                      替代审计程序，备选审计程序 62)Qr  
amend                                              修改，修订 aQzx^%B1  
amortisation                                      摊销 Eh B0w;c  
analytical capacity                             分析能力 % 8u97f W  
analytical procedures                               分析性程序 -Ri/I4Xj  
annual financial statements                        年度会计报表，年度财务报表 "tdF#>x  
appendix                                          附录，附表 RrA9@95+  
applicable                                         适用的 >BFUts%  
applicable laws and regulations                 适用的法规 UNY O P{  
application systems                                  应用系统 "{>BP$Jz  
apply consistently                              一贯地执行，一贯地实施 f=:ycd!  
appropriate                                       适当的，合适的； ||yx?q6\h  
征用，挪用 K@U[x,Sx  
appropriate authorization                          适当的授权 wo>7^ZA  
appropriateness of audit evidence                    审计证据的适当性 eO%w i.Q  
approval                                    批准，核准 'vCl@x$  
assertion                                    (会计报表上的)认定；确认 O2N7qV3U,  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 weX%S&#?  
asset                                                 资产，财产 %j $r"  
asset restructuring                             资产重组 wB'GV1|jL  
assignment of duties                                 职责的划分 ~xPU#m<  
assistant                                     助理，助理人员 &;3iHY;  
associated company                                 联属公司，联营公司 IX+!+XC"U  
association                                        联合，结合；协会，社团 V) xwlvX  
assumption                                       假设，假定 _"l2UDx  
at a given date                                         在某一特定时日 *3@ =XY7  
attestation                                         鉴证，公证 =Vie0TV&h  
attestation service                             鉴证服务 !1m7^3l7j  
audit adjustment                                审计调整 H^sImIEUT  
audit areas                                        审计领域 -8zdkm8k  
audit conclusion                                审计结论 p ;]Qxh  
audit effectiveness                             审计效果 }vK8P r%  
audit efficiency                                  审计效率 `@3{}  
audit engagement letter                      审计业务约定书 d#(ffPlq  
audit evidence                                          审计证据 CWdpF>En  
audit fee                                    审计费 _|jEuif  
audit files                                          审计档案 +,xluwv$9  
audit findings                                     审计中发现的事项 CXiDe)|<E  
audit implementation stage                        审计实施阶段 M
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audit mark                                        审计标识 E %%iVFPX  
audit materiality                                 审计重要性 W*;r}!ro  
audit method                                     审计方法 ]621Z1  
audit objective                                         审计目标，审计目的 KOhK#t>H@0  
audit of financial statements                      会计报表审计，财务报表审计 &v)/mc7D  
audit opinion                                     审计意见 nPW=m`jG
 
audit period                                      被审计期间，被审计年度 R :*1Y\o(  
audit plan                                          审计计划 h~p Q  
audit planning                                    编制审计计划，制定审计计划，审计计划 N(J'h $E  
audit planning stage                                  审计计划阶段 J7pF*2  
audit procedure                                审计程序 Nr"gj$v  
audit programme                               审计程序表，具体审计计划 {F=`IE3)w  
audit report                                       审计报告 2WUl8?f2Y  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 #;0F-pt  
audit report with a qualified opinion                 有保留意见的审计报告 f4;V7DJ  
audit report with an adverse opinion                否定意见的审计报告 {ui{Yc  
audit report with dual dates                      双重日期审计报告 hG2WxYk  
audit reporting stage                                 审计报告阶段 Cy\ o{6  
audit responsibility                                   审计责任 O03N$Jq A  
audit results                                      审计结果 L[voouaqm  
audit risk                                          审计风险 @$fvhEkrT@  
audit sampling                                          审计抽样 .4J7 ^l  
audit sampling techniques                         审计抽样方法，审计抽样技术 9 lXnNK |]  
audit strategies                                  审计策略 SuA  @S  
audit summary                                         审计总结，审计小结 S&F[\4w5]  
audit team                                         审计小组 8;d./!|'&g  
audit test                                    审计测试 $9@3dM*E?Z  
audit trail                                          审计轨迹 h$]nfHi_Q  
audit work                                        审计工作 ,`!>.E.  
audit working paper                                 审计工作底稿 s|][p|  
audited financial statement                        审计会计报表，已审计财务报表 8I~*9MUp  
Auditing Guidelines (the～)                      审计规范指南 p`Ok(C_  
auditing standards                             审计准则 .npD<*  
audit-oriented working paper                          (审计)业务类工作底稿 &})Zqc3Lqk  
authorisation                                     授权 Mtaky=l8~I  
authorisation of transaction                       交易的授权 =4u
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availability                                         可获得性 QL\3|'a  
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balance                                      余额；差额；平衡 DfjDw/{U3L  
balance sheet                                    资产负债表 b63DD(  
bank                                                 银行 +3J5j+  
bank account                                    银行账户，银行户头 F?Fxm*Wa/  
bank statement                                 银行对账单 )}J }
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barter transaction                              易货交易，以物换物交易 T"e"?JSRJ  
basis of audit                                    审计依据 \I 7&F82e  
basis of preparation                                (会计报表的)编制基础 7O~hA*Z  
book of account                               账目，账簿 ~ zoZ{YqP  
borrowing                                         借款，贷款，借债 %_(^BZd  
branch                                              分支，分支机构，分店 q}]z8 L  
brought forward                                (账户余额等的)承上年，承上期，承上页 ! KtP> `8  
budget                                              预算 ~H4Tr[8a  
building                                      建筑物；大楼 m'KEN<)s  
business conditions                                  业务情况，经营情况 f3*S IKi  
business licence                               (企业等的)营业执照 3F9dr@I.7  
business relation                                业务关系 ;y
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