[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 <l\N|+7R  
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审计词汇英汉对照 X7aXxPCq1  
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ability to continue as a going concern               持续经营能力 coQ[@vu  
acceptability                                     可接受性，可接受程度 ]S8LY.Az5  
acceptable level of detection risk                     检查风险的可接受水平 ((3t:  
acceptance of engagement                       接受委托 4".J/I5u  
accepting the engagement for the first time              首次接受委托 zjbE 7^N  
access to asset                                         对资产的接触 3 %(Y$8U  
according to                                     根据，依据，依照 rb_Z5T  
account balance                                账户余额 9n}
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account for                                       对……进行会计处理，核算；解释 f[/.I,9U^  
accounting                                        会计，会计学 i|2$8G3  
accounting advisory serve                        会计咨询服务 C@dGWAG  
accounting firm                                 会计师事务所 KvFR8s  
accounting information                      会计信息，会计资料 ZW ye>]  
accounting period                             会计期间 `
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accounting policies                                   会计政策 `ENP=kL(+  
accounting professional bodies                 会计职业组织，会计职业团体 ZL91m`r  
accounting records                                   会计记录 4e%8D`/=M  
accounting responsibility                           会计责任 AF#_nK)@  
accounting service                             会计服务 p?myuNd[  
accounting standards                                会计准则 < tQc_  
Accounting Standards for Business Enterprises       企业会计准则 *8!w&ME+.  
accounting system                             会计系统 .Vx|'-u  
accounting treatment                                会计处理 Md9l+[@  
accuracy                                    准确性，精确性 t!l%/$-  
additional audit procedures                      追加审计程序 S!j^|!  
addressee                                         收件人，收信人 Tx+ p8J|Yr  
Administration of State-owned Assets  (the～)     国有资产管理局 ' Js?N  
administrative laws and regulations                 行政法规 7~.ZE   
adverse impact                                 不利影响，负面影响 2,AaP*,  
adverse opinion                                反对意见 \y*
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advisory group                                  咨询组，顾问组 )*[ ""&  
agency fee                                        代理费，代理费用 _'JRo%{xGX  
aggregate                                          总计，合计为…… J/S{FxNe]  
alternation of document and record                 变造文件和记录 /_OOPt=G  
alternative audit procedures                      替代审计程序，备选审计程序 [,7-w  
amend                                              修改，修订 6+%-GgPf  
amortisation                                      摊销 npj/7nZj  
analytical capacity                             分析能力 ]V<"(?,K  
analytical procedures                               分析性程序 7Dl%UG]  
annual financial statements                        年度会计报表，年度财务报表 4;\Y?M}g?  
appendix                                          附录，附表 %8Yyj{^!(  
applicable                                         适用的 aF])"9  
applicable laws and regulations                 适用的法规 lwsbm D  
application systems                                  应用系统 IIP.yyh>  
apply consistently                              一贯地执行，一贯地实施 A7'bNd6f9  
appropriate                                       适当的，合适的； "-U3
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征用，挪用 a%n'%*0  
appropriate authorization                          适当的授权 t{ H1u  
appropriateness of audit evidence                    审计证据的适当性 Yq0# #__  
approval                                    批准，核准 4$i}Xk#3  
assertion                                    (会计报表上的)认定；确认 u{+!& 2}k  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 0ny{)Sd6um  
asset                                                 资产，财产 1 ;Ju
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asset restructuring                             资产重组 cj^bh  
assignment of duties                                 职责的划分 Ars,V3ep  
assistant                                     助理，助理人员 Qtnv#9%Vi  
associated company                                 联属公司，联营公司 ?waebuj>  
association                                        联合，结合；协会，社团 c(:Oyba  
assumption                                       假设，假定 ;Id
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at a given date                                         在某一特定时日 P C
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attestation                                         鉴证，公证 ?360SQ<  
attestation service                             鉴证服务 JX&~y.F  
audit adjustment                                审计调整 wiBuEaUkW  
audit areas                                        审计领域 O9;dd yx  
audit conclusion                                审计结论 _Y7:!-n}  
audit effectiveness                             审计效果 kd`YSkZ  
audit efficiency                                  审计效率 D2?S,9+E_  
audit engagement letter                      审计业务约定书 \P?--AIq<  
audit evidence                                          审计证据 @SQceQfB  
audit fee                                    审计费 \d5}5J]a&n  
audit files                                          审计档案 I9,8HtnA  
audit findings                                     审计中发现的事项 9@etg4#]  
audit implementation stage                        审计实施阶段 Re\o v x9  
audit mark                                        审计标识 XC}1_VWs  
audit materiality                                 审计重要性 Xr2 Wa  
audit method                                     审计方法 h{H]xe[Q  
audit objective                                         审计目标，审计目的 i]@c.QiFN  
audit of financial statements                      会计报表审计，财务报表审计 UhBz<>i;!  
audit opinion                                     审计意见
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audit period                                      被审计期间，被审计年度 'F<Sf:?.p  
audit plan                                          审计计划 lR[z<2w\  
audit planning                                    编制审计计划，制定审计计划，审计计划 m>O2t-  
audit planning stage                                  审计计划阶段 X_!$Pk7ma  
audit procedure                                审计程序 X$PS(_M  
audit programme                               审计程序表，具体审计计划 p Mh++H]"  
audit report                                       审计报告 'Dq"e$JM<  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 1V\1]J/  
audit report with a qualified opinion                 有保留意见的审计报告 e~*S4dKR  
audit report with an adverse opinion                否定意见的审计报告 g!\QIv1D  
audit report with dual dates                      双重日期审计报告 5Ny0b|+p  
audit reporting stage                                 审计报告阶段 tB!|p6  
audit responsibility                                   审计责任 0*{@E%9  
audit results                                      审计结果 X)y*#U  
audit risk                                          审计风险 lkyJ;}_**  
audit sampling                                          审计抽样 Qv74?B@  
audit sampling techniques                         审计抽样方法，审计抽样技术 ^[*AK_o_DQ  
audit strategies                                  审计策略 
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audit summary                                         审计总结，审计小结 lvG3<ls0K$  
audit team                                         审计小组 I>!|3ElT  
audit test                                    审计测试 !Am =v =>  
audit trail                                          审计轨迹 .GtINh
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audit work                                        审计工作 8db6(Q~P  
audit working paper                                 审计工作底稿 7%X+O8  
audited financial statement                        审计会计报表，已审计财务报表 ?SB5b,  
Auditing Guidelines (the～)                      审计规范指南 =$[W,+X6f  
auditing standards                             审计准则 bf{Ep=-  
audit-oriented working paper                          (审计)业务类工作底稿 KM EXT$p  
authorisation                                     授权 @!Y.935/0  
authorisation of transaction                       交易的授权 ayN*fiV]  
availability                                         可获得性 Us*
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balance                                      余额；差额；平衡 NCp%sGBmG  
balance sheet                                    资产负债表 sM<:C  
bank                                                 银行 aTi0bQW{  
bank account                                    银行账户，银行户头 5,Qy/t}K  
bank statement                                 银行对账单 .!9Vt#  
barter transaction                              易货交易，以物换物交易 t<8z08  
basis of audit                                    审计依据 BR%{bY^ 5p  
basis of preparation                                (会计报表的)编制基础 ;A`IYRzt  
book of account                               账目，账簿 n2H&t>N  
borrowing                                         借款，贷款，借债 "ngSilH?D  
branch                                              分支，分支机构，分店 xMLrLXy  
brought forward                                (账户余额等的)承上年，承上期，承上页 3KR2TcT#{  
budget                                              预算 JHHb|  
building                                      建筑物；大楼 F1zT )wW  
business conditions                                  业务情况，经营情况 {P,>Q4N  
business licence                               (企业等的)营业执照 "Fo  
business relation                                业务关系 q=J9LQ  
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