[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 Of7j~kdh83  
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审计词汇英汉对照 J;+tQ8,AP  
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ability to continue as a going concern               持续经营能力 ,8;;#XR3  
acceptability                                     可接受性，可接受程度 jeN_ sm81b  
acceptable level of detection risk                     检查风险的可接受水平 %((F}9_6  
acceptance of engagement                       接受委托 +z+25qWi  
accepting the engagement for the first time              首次接受委托 @{@x2 '-A  
access to asset                                         对资产的接触 ?#ndMv!$  
according to                                     根据，依据，依照 <'v?WV_  
account balance                                账户余额 W!4GL>9m}A  
account for                                       对……进行会计处理，核算；解释 d~g  
accounting                                        会计，会计学 ~)tIO<$U  
accounting advisory serve                        会计咨询服务 SgAY/#  
accounting firm                                 会计师事务所 /(BQzCP9O;  
accounting information                      会计信息，会计资料 g (ZeGNV8  
accounting period                             会计期间 .r[DqC  
accounting policies                                   会计政策 4fr/ C5M  
accounting professional bodies                 会计职业组织，会计职业团体 t2BkQ8vr  
accounting records                                   会计记录 $
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accounting responsibility                           会计责任 k <A>J-|
 
accounting service                             会计服务 igOjlg_Q  
accounting standards                                会计准则 vs{i2!^  
Accounting Standards for Business Enterprises       企业会计准则 E$ q/4
  
accounting system                             会计系统 Rde#=>@V  
accounting treatment                                会计处理 /jC0[%~jV  
accuracy                                    准确性，精确性 p!AQ
  
additional audit procedures                      追加审计程序 r,2x?Qi  
addressee                                         收件人，收信人 'dQ2"x?4  
Administration of State-owned Assets  (the～)     国有资产管理局 702&E(rx,  
administrative laws and regulations                 行政法规 nrUrMnlg  
adverse impact                                 不利影响，负面影响 k^ B'W{  
adverse opinion                                反对意见 j()_ VoB1  
advisory group                                  咨询组，顾问组 }pu2/44=W  
agency fee                                        代理费，代理费用 )U>
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aggregate                                          总计，合计为…… J*.Nf)i  
alternation of document and record                 变造文件和记录 8{6KWqG\  
alternative audit procedures                      替代审计程序，备选审计程序 KOV^wSwS  
amend                                              修改，修订 J}i$ny_3OB  
amortisation                                      摊销 pHsp]a  
analytical capacity                             分析能力 wDem }uO  
analytical procedures                               分析性程序 =NSLx2:T  
annual financial statements                        年度会计报表，年度财务报表 <&8cq@<  
appendix                                          附录，附表 pA!+;Y!ZB<  
applicable                                         适用的 TiCp2Rsz  
applicable laws and regulations                 适用的法规 #`:60#l  
application systems                                  应用系统 |LcN_,}6  
apply consistently                              一贯地执行，一贯地实施 AXH4jQw  
appropriate                                       适当的，合适的； @H@& B`Kd  
征用，挪用 TqKL(Qw E  
appropriate authorization                          适当的授权 > 9JzYI^  
appropriateness of audit evidence                    审计证据的适当性 JR$Dp&]I  
approval                                    批准，核准 )cUc}Avg}  
assertion                                    (会计报表上的)认定；确认 Z2P
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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 Fng":28o  
asset                                                 资产，财产 er+m:XuV  
asset restructuring                             资产重组 6^mO<nB   
assignment of duties                                 职责的划分 TcpD*%wW  
assistant                                     助理，助理人员 f>\?\!  
associated company                                 联属公司，联营公司 Zul]ekv  
association                                        联合，结合；协会，社团 YXg:cXE8e  
assumption                                       假设，假定 Mn7 y@/1  
at a given date                                         在某一特定时日 UI<'T3b  
attestation                                         鉴证，公证 o8KlY?hX  
attestation service                             鉴证服务 |B)e!#  
audit adjustment                                审计调整 Vhz?9i6|g^  
audit areas                                        审计领域 HzQ6KYAMq  
audit conclusion                                审计结论 0"#tK4  
audit effectiveness                             审计效果 {u9(qd;;  
audit efficiency                                  审计效率 mf,mKgfG  
audit engagement letter                      审计业务约定书 GaSk&'n$Y  
audit evidence                                          审计证据 Z#
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audit fee                                    审计费 dB<BEe\$g.  
audit files                                          审计档案 n4>
 
audit findings                                     审计中发现的事项 yIXM}i:  
audit implementation stage                        审计实施阶段 Z:,HB]&;9  
audit mark                                        审计标识 ;
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audit materiality                                 审计重要性 n6O1\}YB  
audit method                                     审计方法 BtBy.bR  
audit objective                                         审计目标，审计目的 k#JFDw\  
audit of financial statements                      会计报表审计，财务报表审计 m1]rLeeEt  
audit opinion                                     审计意见 l"IBt:  
audit period                                      被审计期间，被审计年度 fT[6Cw5w`  
audit plan                                          审计计划 42Gr0+Mb  
audit planning                                    编制审计计划，制定审计计划，审计计划 7xwS .|
 
audit planning stage                                  审计计划阶段 1^}()H62}  
audit procedure                                审计程序 8BE OE<  
audit programme                               审计程序表，具体审计计划 0Ny0#;P  
audit report                                       审计报告 u 6 la  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 x2Y1 B  
audit report with a qualified opinion                 有保留意见的审计报告 ,":"Op61  
audit report with an adverse opinion                否定意见的审计报告 &KbtW_  
audit report with dual dates                      双重日期审计报告 9{70l539  
audit reporting stage                                 审计报告阶段 p tv  
audit responsibility                                   审计责任 [5)1 4% x  
audit results                                      审计结果 .DHZs#R  
audit risk                                          审计风险 +'uF3-+WY  
audit sampling                                          审计抽样 PLFM[t/  
audit sampling techniques                         审计抽样方法，审计抽样技术 z+PSx'#}  
audit strategies                                  审计策略 wy&VClT  
audit summary                                         审计总结，审计小结 'bY^=9&|  
audit team                                         审计小组 ujmW {()  
audit test                                    审计测试 ]8+%57:E  
audit trail                                          审计轨迹 Arir=q^2  
audit work                                        审计工作 L@CN0ezQs  
audit working paper                                 审计工作底稿 KOhy)h+ h  
audited financial statement                        审计会计报表，已审计财务报表 zi-zg Lx  
Auditing Guidelines (the～)                      审计规范指南 y\5V(Q\  
auditing standards                             审计准则 $d,30hK  
audit-oriented working paper                          (审计)业务类工作底稿 U+@ yx>!  
authorisation                                     授权 u$t*jw\fHg  
authorisation of transaction                       交易的授权 M(b'4  
availability                                         可获得性 DXSZ#^,S[W  
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balance                                      余额；差额；平衡 75!IzJG  
balance sheet                                    资产负债表 #Sb1oLC  
bank                                                 银行 .X_k[l9  
bank account                                    银行账户，银行户头 3c@Cb`w@  
bank statement                                 银行对账单 F=iz\O!6  
barter transaction                              易货交易，以物换物交易 T-fW[][&$  
basis of audit                                    审计依据 [GhT.  
basis of preparation                                (会计报表的)编制基础 .}SW`RPk  
book of account                               账目，账簿 0u'2f`p*  
borrowing                                         借款，贷款，借债 8@6:UR.)  
branch                                              分支，分支机构，分店 K+ufcct  
brought forward                                (账户余额等的)承上年，承上期，承上页 E|6X.Ny]   
budget                                              预算 ;fee<7Ty  
building                                      建筑物；大楼 =zqOkC h$  
business conditions                                  业务情况，经营情况 pA(@gisg  
business licence                               (企业等的)营业执照 ;]Y.2 J  
business relation                                业务关系 Ywr^uy1V,/  
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