[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 2sqm7th  
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审计词汇英汉对照 e`Co,>W/  
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ability to continue as a going concern               持续经营能力 -Aa]aDAz68  
acceptability                                     可接受性，可接受程度 2f|6z-Z  
acceptable level of detection risk                     检查风险的可接受水平 |As2"1_f  
acceptance of engagement                       接受委托 Il{^ j6  
accepting the engagement for the first time              首次接受委托 LZM,QQ  
access to asset                                         对资产的接触 )d +hZ'  
according to                                     根据，依据，依照 ?h!t$QQ!M  
account balance                                账户余额 ,\o<y|+`S  
account for                                       对……进行会计处理，核算；解释 6x_T@  
accounting                                        会计，会计学 WHUT/:?f  
accounting advisory serve                        会计咨询服务 J; UBnC g  
accounting firm                                 会计师事务所 dU]i-NF  
accounting information                      会计信息，会计资料 aqs%m (  
accounting period                             会计期间 iW|s|1mh3  
accounting policies                                   会计政策 r Q    
accounting professional bodies                 会计职业组织，会计职业团体 EJZ@p7*Oj  
accounting records                                   会计记录 = s'XR@  
accounting responsibility                           会计责任 }iilzE4oH#  
accounting service                             会计服务 7L=T]W  
accounting standards                                会计准则 K1T1@ j  
Accounting Standards for Business Enterprises       企业会计准则 nW4Vct  
accounting system                             会计系统 ~->Hlxze'K  
accounting treatment                                会计处理 JbE?a[Eg?  
accuracy                                    准确性，精确性 ~{L.f94N  
additional audit procedures                      追加审计程序 'h-3V8m^e  
addressee                                         收件人，收信人 lDW!Fg  
Administration of State-owned Assets  (the～)     国有资产管理局 fyI_  
administrative laws and regulations                 行政法规 tTotPPZf}  
adverse impact                                 不利影响，负面影响 YywEZ?X  
adverse opinion                                反对意见 3{N\A5~  
advisory group                                  咨询组，顾问组 \\jIl3Z  
agency fee                                        代理费，代理费用 [@m[V1D  
aggregate                                          总计，合计为…… cYGRy,'gH  
alternation of document and record                 变造文件和记录 I4)Nb WQ  
alternative audit procedures                      替代审计程序，备选审计程序 +}Xr1fr{jw  
amend                                              修改，修订 ZCm1+Y$  
amortisation                                      摊销 #gh p/YoTq  
analytical capacity                             分析能力 C"w,('~@kW  
analytical procedures                               分析性程序 &Hv;<  
annual financial statements                        年度会计报表，年度财务报表 ht?CHUu  
appendix                                          附录，附表 z|ves&lRa  
applicable                                         适用的 W_^>MLq  
applicable laws and regulations                 适用的法规 ;}LJh8_  
application systems                                  应用系统 P7z:3o.  
apply consistently                              一贯地执行，一贯地实施 z@zD .   
appropriate                                       适当的，合适的； $[,l-[-+  
征用，挪用 wL;]1&Qq  
appropriate authorization                          适当的授权 Dk6?Nwy"  
appropriateness of audit evidence                    审计证据的适当性 mc?';dEG  
approval                                    批准，核准 SO`dnf  
assertion                                    (会计报表上的)认定；确认 #wF
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assessed level of control risk                           对控制风险的评估，控制风险的评估水平 Cz_AJ-WR  
asset                                                 资产，财产 TfJL+a0  
asset restructuring                             资产重组 Rab#7Q16Q8  
assignment of duties                                 职责的划分 Y2<dM/b/  
assistant                                     助理，助理人员 !g8*r"[UJ  
associated company                                 联属公司，联营公司 J'W}7r  
association                                        联合，结合；协会，社团 XdpF&B&K7Q  
assumption                                       假设，假定 yVaUt_Zi  
at a given date                                         在某一特定时日 :/B:FY=  
attestation                                         鉴证，公证 Y;} 2'"  
attestation service                             鉴证服务 N[pZIH5ho=  
audit adjustment                                审计调整 F) ?
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audit areas                                        审计领域 VBM/x|'  
audit conclusion                                审计结论 Ls]@icH0  
audit effectiveness                             审计效果 ~;[&K%n  
audit efficiency                                  审计效率 8x9Rm  
audit engagement letter                      审计业务约定书 !#?8BwnaZ  
audit evidence                                          审计证据 lWbZ=x_0  
audit fee                                    审计费 ?w*yW;V`  
audit files                                          审计档案 _?.\Xc  
audit findings                                     审计中发现的事项 5:UyUB  
audit implementation stage                        审计实施阶段 > @+#  
audit mark                                        审计标识 4.8nY\_WF  
audit materiality                                 审计重要性 I:i<>kG  
audit method                                     审计方法 nTs/Q V  
audit objective                                         审计目标，审计目的 ibXe"X/_  
audit of financial statements                      会计报表审计，财务报表审计 :
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audit opinion                                     审计意见 j&WL*XP&5  
audit period                                      被审计期间，被审计年度 lV\lj@  
audit plan                                          审计计划 qI h #~  
audit planning                                    编制审计计划，制定审计计划，审计计划 e2c1pgs&+  
audit planning stage                                  审计计划阶段 ;|<(9u`  
audit procedure                                审计程序 ,t1vb3  
audit programme                               审计程序表，具体审计计划 '<7S^^ax  
audit report                                       审计报告 ZHCr2^w6  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 X8b|]Nr  
audit report with a qualified opinion                 有保留意见的审计报告 ]*3:DU  
audit report with an adverse opinion                否定意见的审计报告 MLV:U  
audit report with dual dates                      双重日期审计报告 `}gdN};  
audit reporting stage                                 审计报告阶段 Ra[>P _  
audit responsibility                                   审计责任 t,h{+lYU  
audit results                                      审计结果 ?g3 ]~;#  
audit risk                                          审计风险 U'y,YtF@  
audit sampling                                          审计抽样 Hd%!Nt\u  
audit sampling techniques                         审计抽样方法，审计抽样技术  %H& ].47  
audit strategies                                  审计策略 ^/dS>_gtHv  
audit summary                                         审计总结，审计小结 h*3{6X#(/  
audit team                                         审计小组 ;#
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audit test                                    审计测试 WhFS2Jl0  
audit trail                                          审计轨迹 ]GX \|1L  
audit work                                        审计工作 ZYcd.?:6  
audit working paper                                 审计工作底稿 /ZW&0E  
audited financial statement                        审计会计报表，已审计财务报表 l}rS{+:wK  
Auditing Guidelines (the～)                      审计规范指南 rk|a5-i  
auditing standards                             审计准则 8:thWGLN  
audit-oriented working paper                          (审计)业务类工作底稿 B[F-gq-  
authorisation                                     授权 X3wX`V}

  
authorisation of transaction                       交易的授权 lZW
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availability                                         可获得性 LnFWA0y  
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balance                                      余额；差额；平衡 RV+E^pkp$  
balance sheet                                    资产负债表 $*\L4<(  
bank                                                 银行 f<<rTE6  
bank account                                    银行账户，银行户头 gsPl _  
bank statement                                 银行对账单 ;:mu}  
barter transaction                              易货交易，以物换物交易 _U0$=V  
basis of audit                                    审计依据 \:v$ZEDJ>  
basis of preparation                                (会计报表的)编制基础 |cDszoT /  
book of account                               账目，账簿 hO#t:WxF I  
borrowing                                         借款，贷款，借债 A\AT0th  
branch                                              分支，分支机构，分店 [ohBPQO  
brought forward                                (账户余额等的)承上年，承上期，承上页 C5@V/vA  
budget                                              预算 aY)2eY  
building                                      建筑物；大楼 h2w}wsb0l  
business conditions                                  业务情况，经营情况 ,*Z.  
business licence                               (企业等的)营业执照 g%a|q~)  
business relation                                业务关系 WKl+{e  
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