[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 NH9"89]E  
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审计词汇英汉对照 0RFBun{  
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ability to continue as a going concern               持续经营能力 Hq$&rNnq\  
acceptability                                     可接受性，可接受程度 rDI}X?JmX  
acceptable level of detection risk                     检查风险的可接受水平 _4,/uG|a O  
acceptance of engagement                       接受委托 Q~k5 }n8  
accepting the engagement for the first time              首次接受委托 O]_a$U*6  
access to asset                                         对资产的接触 ~'1gX`o:  
according to                                     根据，依据，依照 p{|!LcSU$2  
account balance                                账户余额 Gb!R>WY  
account for                                       对……进行会计处理，核算；解释 y'L7o V?L9  
accounting                                        会计，会计学 q7z`oK5  
accounting advisory serve                        会计咨询服务 .n[;H;  
accounting firm                                 会计师事务所 6mV-+CnYC  
accounting information                      会计信息，会计资料 :'`y}'  
accounting period                             会计期间 /_SQKpic  
accounting policies                                   会计政策 ci 4K Nv;  
accounting professional bodies                 会计职业组织，会计职业团体 z@I'Ryalyc  
accounting records                                   会计记录 B/O0 ~y!n  
accounting responsibility                           会计责任 *'w?j)}A9g  
accounting service                             会计服务 n)|
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accounting standards                                会计准则 %(&$CmS@  
Accounting Standards for Business Enterprises       企业会计准则 +[vIocu  
accounting system                             会计系统 |PtfG2Ty?  
accounting treatment                                会计处理 y>^FKN/  
accuracy                                    准确性，精确性 -\<\OV:c*  
additional audit procedures                      追加审计程序 unKPqc%q=n  
addressee                                         收件人，收信人 ONVhB  
Administration of State-owned Assets  (the～)     国有资产管理局 ^'\JI  
administrative laws and regulations                 行政法规 'uC=xG.*}  
adverse impact                                 不利影响，负面影响 7F2 WmMS  
adverse opinion                                反对意见 :W^\ }UX4  
advisory group                                  咨询组，顾问组 p0rmcP1Ln  
agency fee                                        代理费，代理费用 60TM!\  
aggregate                                          总计，合计为…… R1$s1@3I|  
alternation of document and record                 变造文件和记录 tm&,u*6$W?  
alternative audit procedures                      替代审计程序，备选审计程序 +pPfvE`  
amend                                              修改，修订 (^oN, 7  
amortisation                                      摊销 v]Fw~Y7l!  
analytical capacity                             分析能力 %rlMjF'tG  
analytical procedures                               分析性程序 ) x+P9|  
annual financial statements                        年度会计报表，年度财务报表 j*\oK@  
appendix                                          附录，附表 {oSdVRI  
applicable                                         适用的 dBw7l}  
applicable laws and regulations                 适用的法规 3{)!T;Wd  
application systems                                  应用系统 2##;[  
apply consistently                              一贯地执行，一贯地实施 `>0%Ha  
appropriate                                       适当的，合适的； v%rmf
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appropriate authorization                          适当的授权 1etT."  
appropriateness of audit evidence                    审计证据的适当性 P!Brw72  
approval                                    批准，核准 "1$
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assertion                                    (会计报表上的)认定；确认 8WE@ X)e  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 <?nz>vz  
asset                                                 资产，财产 qjObu\r  
asset restructuring                             资产重组 !YPwql(  
assignment of duties                                 职责的划分 #_eXybUV  
assistant                                     助理，助理人员 C7O
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associated company                                 联属公司，联营公司 Y'{}

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association                                        联合，结合；协会，社团 C$p012D1  
assumption                                       假设，假定 ~&?57Sw*m  
at a given date                                         在某一特定时日 0K'{w]Q  
attestation                                         鉴证，公证 k%3)J"|/  
attestation service                             鉴证服务 9wlp AK  
audit adjustment                                审计调整 f&j\g YWq  
audit areas                                        审计领域 v
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audit conclusion                                审计结论 Wv|CJN
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audit effectiveness                             审计效果 mqHcD8X  
audit efficiency                                  审计效率 uI$n7\G!  
audit engagement letter                      审计业务约定书 ?q7MbQw  
audit evidence                                          审计证据 uwQgu!|x  
audit fee                                    审计费 hraR:l D  
audit files                                          审计档案 lz!(OO,g  
audit findings                                     审计中发现的事项 uH?dy55Y  
audit implementation stage                        审计实施阶段 W[I$([  
audit mark                                        审计标识 #|K{txC   
audit materiality                                 审计重要性 2Z(t/Zp>  
audit method                                     审计方法 8 :WN@  
audit objective                                         审计目标，审计目的 v f zC2  
audit of financial statements                      会计报表审计，财务报表审计 Nyt*mbd5 {  
audit opinion                                     审计意见 XD?Lu _.  
audit period                                      被审计期间，被审计年度  V~VUl)  
audit plan                                          审计计划 :pM)I5MN[  
audit planning                                    编制审计计划，制定审计计划，审计计划 #K0/ >W  
audit planning stage                                  审计计划阶段 z
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audit procedure                                审计程序 \pk9i+t  
audit programme                               审计程序表，具体审计计划 gzlxkv-F{  
audit report                                       审计报告 Ell14Iki  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 5kGQf  
audit report with a qualified opinion                 有保留意见的审计报告 A@Q6}ESD  
audit report with an adverse opinion                否定意见的审计报告 >yr;Y4y7K  
audit report with dual dates                      双重日期审计报告 -<g[P_#  
audit reporting stage                                 审计报告阶段 T ay226  
audit responsibility                                   审计责任 tmOy"mq67  
audit results                                      审计结果 -.r"|\1X  
audit risk                                          审计风险 )u+O~Y95&i  
audit sampling                                          审计抽样 9
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audit sampling techniques                         审计抽样方法，审计抽样技术 Fm=jgt3wv8  
audit strategies                                  审计策略 L @
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audit summary                                         审计总结，审计小结 #q K .AZi  
audit team                                         审计小组 JN:L%If  
audit test                                    审计测试 0J^Z)U>j  
audit trail                                          审计轨迹 ysZ(*K n(?  
audit work                                        审计工作 qSlo)aP  
audit working paper                                 审计工作底稿 sVr|kvn2  
audited financial statement                        审计会计报表，已审计财务报表 *+zFsu4l  
Auditing Guidelines (the～)                      审计规范指南 _YG@P1  
auditing standards                             审计准则 $3B%4#s  
audit-oriented working paper                          (审计)业务类工作底稿 Z'`\N@c#  
authorisation                                     授权 !yT=*Cj4  
authorisation of transaction                       交易的授权 ^SsdM#E  
availability                                         可获得性 !@])Ut@tN  
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balance                                      余额；差额；平衡 FAL#p$y}  
balance sheet                                    资产负债表 k-a1^K3  
bank                                                 银行 G6
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bank account                                    银行账户，银行户头 4i.&geXA.  
bank statement                                 银行对账单 .?rs5[th*  
barter transaction                              易货交易，以物换物交易 fPHV]8Ft|  
basis of audit                                    审计依据 :!l.ze{F  
basis of preparation                                (会计报表的)编制基础 Y-Q)sv  
book of account                               账目，账簿 x${C[gxq9F  
borrowing                                         借款，贷款，借债 T[^&ZS]s  
branch                                              分支，分支机构，分店 y9?*H?f,  
brought forward                                (账户余额等的)承上年，承上期，承上页 ;~DrsQb  
budget                                              预算 "=n%L +6 %  
building                                      建筑物；大楼 [TQYu:e  
business conditions                                  业务情况，经营情况 C$K?4$  
business licence                               (企业等的)营业执照 JBA{i45x  
business relation                                业务关系 W!T[ ^+  
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