[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 |tyVC=${  
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审计词汇英汉对照 IL&Mf9m  
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ability to continue as a going concern               持续经营能力 RlC|xj"l%  
acceptability                                     可接受性，可接受程度 #T&''a  
acceptable level of detection risk                     检查风险的可接受水平 ]~GwZB'M  
acceptance of engagement                       接受委托 ,d$V-~2,  
accepting the engagement for the first time              首次接受委托 FG:(H0  
access to asset                                         对资产的接触 E& /#Ov  
according to                                     根据，依据，依照 +CaPF  
account balance                                账户余额 g>cp;co9g  
account for                                       对……进行会计处理，核算；解释 }[\l$sS  
accounting                                        会计，会计学 ~4<xTP\*  
accounting advisory serve                        会计咨询服务 X6kCYTJYF  
accounting firm                                 会计师事务所 VMZ\9IwI  
accounting information                      会计信息，会计资料 I ze+](  
accounting period                             会计期间 UBLr|e>dQE  
accounting policies                                   会计政策 F8S% \i  
accounting professional bodies                 会计职业组织，会计职业团体 1pg&?L.MA  
accounting records                                   会计记录 jEo)#j];`<  
accounting responsibility                           会计责任 A_i=
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accounting service                             会计服务 f,9/Yg_  
accounting standards                                会计准则 [ RoOc)u  
Accounting Standards for Business Enterprises       企业会计准则 N8#wQ*MM>  
accounting system                             会计系统 V9mqJRFJ:  
accounting treatment                                会计处理 ;=fOyg  
accuracy                                    准确性，精确性 ;p)RMRMg  
additional audit procedures                      追加审计程序 B<%cqz@  
addressee                                         收件人，收信人 Yw7txp`i  
Administration of State-owned Assets  (the～)     国有资产管理局 sIJl9  
administrative laws and regulations                 行政法规 ~=67#&(R  
adverse impact                                 不利影响，负面影响  ltK\)L  
adverse opinion                                反对意见 uB_8P+h7  
advisory group                                  咨询组，顾问组 ?0*,x)t  
agency fee                                        代理费，代理费用  qr~P$  
aggregate                                          总计，合计为…… P{-j^'y  
alternation of document and record                 变造文件和记录 `tw[{Wb  
alternative audit procedures                      替代审计程序，备选审计程序 C-u'Me)H  
amend                                              修改，修订 6V-u<FJ  
amortisation                                      摊销 Lyo!}T  
analytical capacity                             分析能力 ]Dec/Nnj  
analytical procedures                               分析性程序 W8,4LxH  
annual financial statements                        年度会计报表，年度财务报表 KPHtD4  
appendix                                          附录，附表 l1HMH?0|  
applicable                                         适用的 j*Uz.q?  
applicable laws and regulations                 适用的法规 1cq"H/N  
application systems                                  应用系统 A#k(0e!O  
apply consistently                              一贯地执行，一贯地实施 W T~UEK'  
appropriate                                       适当的，合适的； 5nF46c  
征用，挪用 B>C+qj@  
appropriate authorization                          适当的授权 /Z^"[ Ke  
appropriateness of audit evidence                    审计证据的适当性 ut j7"{'k|  
approval                                    批准，核准 &rs
  
assertion                                    (会计报表上的)认定；确认 1*U)\vK~  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 >-oB%T
 
asset                                                 资产，财产 Rxb?SBa  
asset restructuring                             资产重组 ~?#>QN\\c  
assignment of duties                                 职责的划分 7qsu0 .[d  
assistant                                     助理，助理人员 ``mnk>/  
associated company                                 联属公司，联营公司 iq1HA.X(  
association                                        联合，结合；协会，社团 #K#BNpG|  
assumption                                       假设，假定 3V uoDmG  
at a given date                                         在某一特定时日 w}|XSJ!  
attestation                                         鉴证，公证 -d>2&)5  
attestation service                             鉴证服务 W>#[a %R  
audit adjustment                                审计调整 nwS @r  
audit areas                                        审计领域 F+@/"1c  
audit conclusion                                审计结论 |#(KP  
audit effectiveness                             审计效果 Lh@0|k  
audit efficiency                                  审计效率 f |%II,!3  
audit engagement letter                      审计业务约定书  B_Ul&V  
audit evidence                                          审计证据 aC90IJ8^  
audit fee                                    审计费 A4uKE"WE  
audit files                                          审计档案 $Z|
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audit findings                                     审计中发现的事项
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audit implementation stage                        审计实施阶段 4t 5i9+h  
audit mark                                        审计标识 2NMg+Lt8v  
audit materiality                                 审计重要性 )fy-]Ky *  
audit method                                     审计方法 =y^`
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audit objective                                         审计目标，审计目的 /O[<"Wcz  
audit of financial statements                      会计报表审计，财务报表审计 Yyx
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audit opinion                                     审计意见 ~k"r  
audit period                                      被审计期间，被审计年度 d4~;!#<  
audit plan                                          审计计划 /PZx['
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audit planning                                    编制审计计划，制定审计计划，审计计划 2t7P| b~V1  
audit planning stage                                  审计计划阶段 22OfbwCb  
audit procedure                                审计程序 _^/k  
audit programme                               审计程序表，具体审计计划 &x9>8~   
audit report                                       审计报告 =fRC$  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 q@Aw]Kh  
audit report with a qualified opinion                 有保留意见的审计报告 fZ aTckbE  
audit report with an adverse opinion                否定意见的审计报告 *"nN To  
audit report with dual dates                      双重日期审计报告 {=%,NwPs  
audit reporting stage                                 审计报告阶段 "hmLe(jo}  
audit responsibility                                   审计责任 ]-j.\+(*  
audit results                                      审计结果 K/iFB  
audit risk                                          审计风险 vX@TZet0  
audit sampling                                          审计抽样 @ D,]v:  
audit sampling techniques                         审计抽样方法，审计抽样技术 LD*XNcE  
audit strategies                                  审计策略 J Bgq2  
audit summary                                         审计总结，审计小结 5,\-;  
audit team                                         审计小组 Ct][B{  
audit test                                    审计测试 <78*-Ob  
audit trail                                          审计轨迹 ,<=gPs;x  
audit work                                        审计工作 -
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audit working paper                                 审计工作底稿 nR]*RIp5  
audited financial statement                        审计会计报表，已审计财务报表 v,'k2H  
Auditing Guidelines (the～)                      审计规范指南 ^sKdN-{  
auditing standards                             审计准则 ^IgQIN  
audit-oriented working paper                          (审计)业务类工作底稿 J!Q #x
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authorisation                                     授权 0u;a*#V@  
authorisation of transaction                       交易的授权 0QP=$X  
availability                                         可获得性 7@&mGUALO  
B G|oO  
balance                                      余额；差额；平衡 %4wEAi$I  
balance sheet                                    资产负债表 0q28Ulv9  
bank                                                 银行 O _C<h  
bank account                                    银行账户，银行户头 Ay7PU  
bank statement                                 银行对账单 ^g|j4N  
barter transaction                              易货交易，以物换物交易 `_k_}9Fr  
basis of audit                                    审计依据 (mr*Thy`@  
basis of preparation                                (会计报表的)编制基础 Q45gC28x  
book of account                               账目，账簿 #<~oR5ddlb  
borrowing                                         借款，贷款，借债 2"T b><^"  
branch                                              分支，分支机构，分店 97[wz C,  
brought forward                                (账户余额等的)承上年，承上期，承上页 /lC,5y  
budget                                              预算 !1ZItJ74#  
building                                      建筑物；大楼 H:EK&$sU  
business conditions                                  业务情况，经营情况 `_f&T}]  
business licence                               (企业等的)营业执照  aGOS9  
business relation                                业务关系 MDQ:6Ri  
?S;z!) H)P  

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