[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 Ru&>8Ln0  
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审计词汇英汉对照 :C eK 'A\  
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ability to continue as a going concern               持续经营能力 qsT@aSIo9  
acceptability                                     可接受性，可接受程度 04j]W]8#  
acceptable level of detection risk                     检查风险的可接受水平 @sr~&YhA  
acceptance of engagement                       接受委托 21T#NYfew  
accepting the engagement for the first time              首次接受委托 i?3~Gog  
access to asset                                         对资产的接触 MQ#nP_i  
according to                                     根据，依据，依照 yv;KKQ
  
account balance                                账户余额 @%^JB  
account for                                       对……进行会计处理，核算；解释 cj64.C  
accounting                                        会计，会计学 i-jrF6&  
accounting advisory serve                        会计咨询服务 B,5kG{2 !  
accounting firm                                 会计师事务所 _Xqa_6+/  
accounting information                      会计信息，会计资料 G(3wI}  
accounting period                             会计期间 k4E2OyCFoJ  
accounting policies                                   会计政策 A3uF 0A  
accounting professional bodies                 会计职业组织，会计职业团体 u\y $<  
accounting records                                   会计记录 [yhK4A  
accounting responsibility                           会计责任 ez-jVi-Fi  
accounting service                             会计服务 !,cLc}a  
accounting standards                                会计准则 0X<U.Sxn  
Accounting Standards for Business Enterprises       企业会计准则 S
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accounting system                             会计系统 J+(B]8aj  
accounting treatment                                会计处理 PY@BgL=/  
accuracy                                    准确性，精确性 E]P7u"1  
additional audit procedures                      追加审计程序 v[2N-  
addressee                                         收件人，收信人 W]W[oTJ5  
Administration of State-owned Assets  (the～)     国有资产管理局 L%`MoTpKq  
administrative laws and regulations                 行政法规 {y%|Io`P  
adverse impact                                 不利影响，负面影响 KY'x;\0 g  
adverse opinion                                反对意见 Q$*JkwPQ}  
advisory group                                  咨询组，顾问组 iAr]Ed"9|  
agency fee                                        代理费，代理费用 ~(;HkT  
aggregate                                          总计，合计为…… 'lMDlTU O  
alternation of document and record                 变造文件和记录 .WVIdVO7  
alternative audit procedures                      替代审计程序，备选审计程序 | 9 <+!t\  
amend                                              修改，修订 47=YP0r?>T  
amortisation                                      摊销 nZX`y -AZ  
analytical capacity                             分析能力 b{Bef*`/  
analytical procedures                               分析性程序 ]~@
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annual financial statements                        年度会计报表，年度财务报表 ]@
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appendix                                          附录，附表 ,@]*Xgt=  
applicable                                         适用的 zN&m-nrw  
applicable laws and regulations                 适用的法规 re xMS  
application systems                                  应用系统 j0~dJ#  
apply consistently                              一贯地执行，一贯地实施 =&"a:l  
appropriate                                       适当的，合适的； E*vh<C  
征用，挪用 ]^0mh["  
appropriate authorization                          适当的授权 xdgbs-a)  
appropriateness of audit evidence                    审计证据的适当性 $Xr4=9(|7  
approval                                    批准，核准 ILIv43QKM(  
assertion                                    (会计报表上的)认定；确认 M#.dF{%%  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 9]^q!~u  
asset                                                 资产，财产 FvXpqlp  
asset restructuring                             资产重组 -7IRlP&  
assignment of duties                                 职责的划分 ^Z+p_;J$p  
assistant                                     助理，助理人员 (5l '?7  
associated company                                 联属公司，联营公司 _&RGhA  
association                                        联合，结合；协会，社团 1l s8h  
assumption                                       假设，假定 ~[Z(6yX  
at a given date                                         在某一特定时日 hiEosI C  
attestation                                         鉴证，公证 "#.L\p{Zy  
attestation service                             鉴证服务 A\})H  
audit adjustment                                审计调整
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audit areas                                        审计领域
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audit conclusion                                审计结论 ) S-Fuq4i4  
audit effectiveness                             审计效果 4*9BAv  
audit efficiency                                  审计效率 ()ww9L2  
audit engagement letter                      审计业务约定书 gbu*6&j9  
audit evidence                                          审计证据 juA}7   
audit fee                                    审计费  N8)]d  
audit files                                          审计档案 -FS!v^  
audit findings                                     审计中发现的事项 a5/r|BiBK  
audit implementation stage                        审计实施阶段 $+ORq3  
audit mark                                        审计标识 cv_ t2m
 
audit materiality                                 审计重要性 xD 9ZL  
audit method                                     审计方法 sWKv>bx  
audit objective                                         审计目标，审计目的 z+c'-!e/  
audit of financial statements                      会计报表审计，财务报表审计 m A
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audit opinion                                     审计意见 &MBm1T|Y  
audit period                                      被审计期间，被审计年度 kyf(V)APPu  
audit plan                                          审计计划 ,U~in)\ U  
audit planning                                    编制审计计划，制定审计计划，审计计划 $S^rKp#  
audit planning stage                                  审计计划阶段 d*$x|B|V  
audit procedure                                审计程序 AZ SaI  
audit programme                               审计程序表，具体审计计划 *i"Mu00b  
audit report                                       审计报告 #n+sbx5~
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audit report with a disclaimer of opinion           拒绝表示意见审计报告 a1x].{  
audit report with a qualified opinion                 有保留意见的审计报告 2RdpVNx\y  
audit report with an adverse opinion                否定意见的审计报告 {KSy I#  
audit report with dual dates                      双重日期审计报告 @9lGU#  
audit reporting stage                                 审计报告阶段
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audit responsibility                                   审计责任  f\;f&GI  
audit results                                      审计结果 Li+|%a  
audit risk                                          审计风险 0zk054F'  
audit sampling                                          审计抽样 1[-RIN;U8  
audit sampling techniques                         审计抽样方法，审计抽样技术 Pk5 %lu  
audit strategies                                  审计策略 _8 l=65GW  
audit summary                                         审计总结，审计小结 ~ujg250.L  
audit team                                         审计小组 = gcZRoL  
audit test                                    审计测试 X7SSTcA  
audit trail                                          审计轨迹 *-'`Ea  
audit work                                        审计工作 u4x J-Vu  
audit working paper                                 审计工作底稿 t&-c?&FO\;  
audited financial statement                        审计会计报表，已审计财务报表 &zPM#Q  
Auditing Guidelines (the～)                      审计规范指南 X^C $|:  
auditing standards                             审计准则 @"iNjqxh  
audit-oriented working paper                          (审计)业务类工作底稿 +A%zFF3  
authorisation                                     授权 I]B9+Z?xo  
authorisation of transaction                       交易的授权 0Qg%48u
 
availability                                         可获得性 u@aM8Na  
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balance                                      余额；差额；平衡 2|`~3B)#  
balance sheet                                    资产负债表 9lX[rBZ  
bank                                                 银行 <#~n+,  
bank account                                    银行账户，银行户头 hDbZ62DDN  
bank statement                                 银行对账单 eTt{w n;6  
barter transaction                              易货交易，以物换物交易 nTsPX Tat  
basis of audit                                    审计依据 nb@<UbabW}  
basis of preparation                                (会计报表的)编制基础 yCv"(fNQ  
book of account                               账目，账簿 _X)]/A%@  
borrowing                                         借款，贷款，借债 !9^GkFR6n  
branch                                              分支，分支机构，分店 R!WeSgKCs  
brought forward                                (账户余额等的)承上年，承上期，承上页 0qBXL;sE  
budget                                              预算 fVZ_*'v  
building                                      建筑物；大楼  XV!UeBq  
business conditions                                  业务情况，经营情况 !zxq9IhWR  
business licence                               (企业等的)营业执照 /Wy9".  
business relation                                业务关系 efh1-3f  
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