[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 pyZ9OA!PD  
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审计词汇英汉对照 Sq2P-y!w  
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ability to continue as a going concern               持续经营能力 </"4 zD|  
acceptability                                     可接受性，可接受程度 O4iC]5@  
acceptable level of detection risk                     检查风险的可接受水平 s!+ pL|  
acceptance of engagement                       接受委托 1Sz
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accepting the engagement for the first time              首次接受委托 0CExY9@Wq  
access to asset                                         对资产的接触 FMw&(  
according to                                     根据，依据，依照 hJ;$A*Y  
account balance                                账户余额 PWr(*ZP>hI  
account for                                       对……进行会计处理，核算；解释 R^#@lI~  
accounting                                        会计，会计学 aA'TD:&p1  
accounting advisory serve                        会计咨询服务 W"q@Qa`Bm  
accounting firm                                 会计师事务所 f3MRD4+-  
accounting information                      会计信息，会计资料 #-VMg+14  
accounting period                             会计期间 ;,h/   
accounting policies                                   会计政策 r,1e 'd:  
accounting professional bodies                 会计职业组织，会计职业团体 ) u%je~Vw  
accounting records                                   会计记录 o{qr!*_3  
accounting responsibility                           会计责任 !^oV
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accounting service                             会计服务 %r\n%$@_  
accounting standards                                会计准则 l|2D/K5  
Accounting Standards for Business Enterprises       企业会计准则 Sl2iz?   
accounting system                             会计系统 dUrElXbXd  
accounting treatment                                会计处理 [lzN !!B!  
accuracy                                    准确性，精确性 d*8 $>GA  
additional audit procedures                      追加审计程序 BaI $S>/Q  
addressee                                         收件人，收信人 <W8t|jt  
Administration of State-owned Assets  (the～)     国有资产管理局 /^SAC%PD  
administrative laws and regulations                 行政法规 6fo3:P*O  
adverse impact                                 不利影响，负面影响 `
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adverse opinion                                反对意见 1$/MrPT(b  
advisory group                                  咨询组，顾问组 enS}A*Io  
agency fee                                        代理费，代理费用 z4%uN|V  
aggregate                                          总计，合计为…… Rd \.:u  
alternation of document and record                 变造文件和记录 %M F;`;1  
alternative audit procedures                      替代审计程序，备选审计程序 zG }?  
amend                                              修改，修订 tc;'oMUP  
amortisation                                      摊销 7,qYV}  
analytical capacity                             分析能力 } p FQRSOZ  
analytical procedures                               分析性程序 7w:ef0S  
annual financial statements                        年度会计报表，年度财务报表 VZr>U*J[:  
appendix                                          附录，附表 #AkV/1Y  
applicable                                         适用的 tsOrt3   
applicable laws and regulations                 适用的法规 z}Q wP ~Z  
application systems                                  应用系统 Pt:e!qX)  
apply consistently                              一贯地执行，一贯地实施 1/1Xk,E  
appropriate                                       适当的，合适的； ?liK\C2Z<  
征用，挪用 <P[T!gST  
appropriate authorization                          适当的授权 e1(Q(3  
appropriateness of audit evidence                    审计证据的适当性 NL=|z=q  
approval                                    批准，核准 *K!|@h{60  
assertion                                    (会计报表上的)认定；确认 u@'0Vk0zGH  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 K;?,FlH  
asset                                                 资产，财产 $EZN1\  
asset restructuring                             资产重组 ^H{R+}  
assignment of duties                                 职责的划分 h!~3Dw>,N  
assistant                                     助理，助理人员 =!O*/6rz  
associated company                                 联属公司，联营公司 Q)m4_+,d  
association                                        联合，结合；协会，社团 oF9 -&  
assumption                                       假设，假定 qf@q]wtar  
at a given date                                         在某一特定时日 nkxzk$  
attestation                                         鉴证，公证 q5h*` 7f  
attestation service                             鉴证服务 h^, 8rd  
audit adjustment                                审计调整 FMNm,O]  
audit areas                                        审计领域 gTgMqvt  
audit conclusion                                审计结论 CTt vyr  
audit effectiveness                             审计效果 #/"8F O%~p  
audit efficiency                                  审计效率 WARb"8Kg  
audit engagement letter                      审计业务约定书 ?]fF3SJk  
audit evidence                                          审计证据 h~&gIub  
audit fee                                    审计费 |b-9b&  
audit files                                          审计档案 !TZhQiorC  
audit findings                                     审计中发现的事项 9I1tN  
audit implementation stage                        审计实施阶段 B\J^=W+`  
audit mark                                        审计标识 j?y LDLj  
audit materiality                                 审计重要性 ~!s-o|N_\  
audit method                                     审计方法 ur :i)~wXn  
audit objective                                         审计目标，审计目的 R1nJUOE4w^  
audit of financial statements                      会计报表审计，财务报表审计 /V3=KY`_J  
audit opinion                                     审计意见 bCref$ |  
audit period                                      被审计期间，被审计年度 ZX ?yL>4  
audit plan                                          审计计划 ju}fL<<e  
audit planning                                    编制审计计划，制定审计计划，审计计划 M02uO`Y9  
audit planning stage                                  审计计划阶段 WZOY)>K  
audit procedure                                审计程序 xe7O/',pa=  
audit programme                               审计程序表，具体审计计划 1h
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audit report                                       审计报告 ^~{$wVGa  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 \V9Z#>  
audit report with a qualified opinion                 有保留意见的审计报告 $0bjKy  
audit report with an adverse opinion                否定意见的审计报告 <;E
 
audit report with dual dates                      双重日期审计报告 0|R#Tb;Y  
audit reporting stage                                 审计报告阶段 iA8U Yd3Q  
audit responsibility                                   审计责任 *f,DhT/P  
audit results                                      审计结果 f;/QJ  
audit risk                                          审计风险 *),8PoT  
audit sampling                                          审计抽样 G
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audit sampling techniques                         审计抽样方法，审计抽样技术 | 8qBm  
audit strategies                                  审计策略 /C/id)h>  
audit summary                                         审计总结，审计小结 pO8ePc@=D  
audit team                                         审计小组 Bo<>e~6P  
audit test                                    审计测试 J=pztASt  
audit trail                                          审计轨迹 Ib
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audit work                                        审计工作 SQeRSz8bK4  
audit working paper                                 审计工作底稿 nW;g2
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audited financial statement                        审计会计报表，已审计财务报表 Lh.`C7]
  
Auditing Guidelines (the～)                      审计规范指南 Vy_2
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auditing standards                             审计准则 ZeG_en ;  
audit-oriented working paper                          (审计)业务类工作底稿 F 4<O2!V  
authorisation                                     授权 MxyN\Mq'  
authorisation of transaction                       交易的授权
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availability                                         可获得性 }I@L}f5N  
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balance                                      余额；差额；平衡 7' S@3
 
balance sheet                                    资产负债表 {.yStB.T  
bank                                                 银行 DE2a5+^  
bank account                                    银行账户，银行户头 oI^4pwnh  
bank statement                                 银行对账单 WK ="J6K5  
barter transaction                              易货交易，以物换物交易 bT 2a40ul  
basis of audit                                    审计依据 )xb|3&+W  
basis of preparation                                (会计报表的)编制基础 aZEn6*0B  
book of account                               账目，账簿 cBo{/Tn:  
borrowing                                         借款，贷款，借债  [`]4P&  
branch                                              分支，分支机构，分店 $T :un.TM  
brought forward                                (账户余额等的)承上年，承上期，承上页 b)9'bJRvU  
budget                                              预算 )5|I_PXB  
building                                      建筑物；大楼 e^lWR]v  
business conditions                                  业务情况，经营情况 XQ4G)  
business licence                               (企业等的)营业执照 "B_K XL  
business relation                                业务关系 Hcc"b0>}{  
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