[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 y;b#qUd5a  
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审计词汇英汉对照 -CvmZ:n  
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ability to continue as a going concern               持续经营能力 vjEDd`jYZ  
acceptability                                     可接受性，可接受程度 7:4c\C0  
acceptable level of detection risk                     检查风险的可接受水平 4Mt3<W5  
acceptance of engagement                       接受委托 >Pw5!i\  
accepting the engagement for the first time              首次接受委托 )D8 op;Fn  
access to asset                                         对资产的接触 WtOjPW  
according to                                     根据，依据，依照 &~:EmLgv  
account balance                                账户余额 Ip t;NlR  
account for                                       对……进行会计处理，核算；解释 0#V"   
accounting                                        会计，会计学 %\JGDM*m  
accounting advisory serve                        会计咨询服务 t&?jJ7 (&8  
accounting firm                                 会计师事务所 Phn^0 iF
 
accounting information                      会计信息，会计资料 -P;3BHS$T  
accounting period                             会计期间 hK?GIbRZ  
accounting policies                                   会计政策 <*5S7)]BP  
accounting professional bodies                 会计职业组织，会计职业团体  2E*=EjGV  
accounting records                                   会计记录 IdmP!(u  
accounting responsibility                           会计责任 g QBS#NY  
accounting service                             会计服务 ]it. R-  
accounting standards                                会计准则 ZqclmCi  
Accounting Standards for Business Enterprises       企业会计准则 [ja^Bhu  
accounting system                             会计系统 c.>f,vtcn  
accounting treatment                                会计处理 K|%Am4  
accuracy                                    准确性，精确性 u62H+'k}F  
additional audit procedures                      追加审计程序 ]]|#+$ ~  
addressee                                         收件人，收信人 rN1]UaT  
Administration of State-owned Assets  (the～)     国有资产管理局 utck{]P  
administrative laws and regulations                 行政法规 6u_i>z  
adverse impact                                 不利影响，负面影响 @`[e1KQ  
adverse opinion                                反对意见 [RBSUOF  
advisory group                                  咨询组，顾问组 &eMd^l}:#  
agency fee                                        代理费，代理费用 , Q0Y} )  
aggregate                                          总计，合计为…… I~l qg  
alternation of document and record                 变造文件和记录 ?dJd7+A  
alternative audit procedures                      替代审计程序，备选审计程序 (wu'FFJp#  
amend                                              修改，修订 Zh8\B)0unn  
amortisation                                      摊销 #$UwJB]_D  
analytical capacity                             分析能力 c/$].VG0  
analytical procedures                               分析性程序 <zXG}JuL@T  
annual financial statements                        年度会计报表，年度财务报表 ! $JX3mP  
appendix                                          附录，附表 uO4 LD}A  
applicable                                         适用的 =-^A;AO(  
applicable laws and regulations                 适用的法规 !Q\*a-C  
application systems                                  应用系统 L} R" 1O  
apply consistently                              一贯地执行，一贯地实施 zY/O h9`=v  
appropriate                                       适当的，合适的； eg;r38  
征用，挪用 ,$`}Rf<  
appropriate authorization                          适当的授权 ^_#wo
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appropriateness of audit evidence                    审计证据的适当性 O _9r-Zt^  
approval                                    批准，核准 $~5H-wJ  
assertion                                    (会计报表上的)认定；确认 l~$ )>?ZD  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 x<I[?GT=  
asset                                                 资产，财产 OV{v6,>O  
asset restructuring                             资产重组 & %/p;::A  
assignment of duties                                 职责的划分 w10~IP  
assistant                                     助理，助理人员 //NV_^$y  
associated company                                 联属公司，联营公司 (rFkXK4^J  
association                                        联合，结合；协会，社团 (?Ko:0+*  
assumption                                       假设，假定 WWSycH ?[  
at a given date                                         在某一特定时日 KTYjC\\G  
attestation                                         鉴证，公证 Z"c-Ly{vEj  
attestation service                             鉴证服务 g#(+:^3'  
audit adjustment                                审计调整 R+.4|1p  
audit areas                                        审计领域 d5-Q}D,P  
audit conclusion                                审计结论 T"99m^y  
audit effectiveness                             审计效果 '=nmdqP  
audit efficiency                                  审计效率 _N;@jq\q  
audit engagement letter                      审计业务约定书 EY]H*WJJ  
audit evidence                                          审计证据 +788aK,{#  
audit fee                                    审计费 4Pr^>m  
audit files                                          审计档案 |6^a[x3/U  
audit findings                                     审计中发现的事项 _wXT9`|3  
audit implementation stage                        审计实施阶段 YnnK]N;\x  
audit mark                                        审计标识 L{~ ]lUo  
audit materiality                                 审计重要性 rOOo42YW`  
audit method                                     审计方法 d"5_x]Z;  
audit objective                                         审计目标，审计目的
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audit of financial statements                      会计报表审计，财务报表审计 4x ?NCD=k  
audit opinion                                     审计意见 }t#|
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audit period                                      被审计期间，被审计年度 vRtERFL  
audit plan                                          审计计划 BcQUD?LC`  
audit planning                                    编制审计计划，制定审计计划，审计计划 )xf(4  
audit planning stage                                  审计计划阶段 iZk4KX  
audit procedure                                审计程序 d7BpmM  
audit programme                               审计程序表，具体审计计划 +6>2= ,?Z  
audit report                                       审计报告 'bR f>=  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 mNC?kp  
audit report with a qualified opinion                 有保留意见的审计报告 wmV=GV8 d  
audit report with an adverse opinion                否定意见的审计报告 kYCm5g3u  
audit report with dual dates                      双重日期审计报告 L[PqEN\i  
audit reporting stage                                 审计报告阶段 <mP_K^9c  
audit responsibility                                   审计责任 ] K&ca  
audit results                                      审计结果 N5l`Rq^K  
audit risk                                          审计风险 ts&\JbL  
audit sampling                                          审计抽样 i|<wnJu  
audit sampling techniques                         审计抽样方法，审计抽样技术 Y->sJm  
audit strategies                                  审计策略 '`k  
audit summary                                         审计总结，审计小结 o_\vudXK  
audit team                                         审计小组 E`La O  
audit test                                    审计测试 c611&  
audit trail                                          审计轨迹 2F dwX,O.  
audit work                                        审计工作 ~*1Z1aZ  
audit working paper                                 审计工作底稿 !0^4D=dO  
audited financial statement                        审计会计报表，已审计财务报表 /T qbl^[  
Auditing Guidelines (the～)                      审计规范指南 %{
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auditing standards                             审计准则 k6DJ(.n'%a  
audit-oriented working paper                          (审计)业务类工作底稿 xK0;saG#  
authorisation                                     授权 t{UWb~"  
authorisation of transaction                       交易的授权 m!zvt   
availability                                         可获得性 wY8Vc"  
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balance                                      余额；差额；平衡 T-n>+G{  
balance sheet                                    资产负债表 5O~xj:  
bank                                                 银行 rc:UG "[  
bank account                                    银行账户，银行户头 ^{J^o Z'%~  
bank statement                                 银行对账单 i:N-Q)<Q*)  
barter transaction                              易货交易，以物换物交易 U1 3Lsky%  
basis of audit                                    审计依据 K HNU=k  
basis of preparation                                (会计报表的)编制基础 `r&Ui%fk;0  
book of account                               账目，账簿 5Th\wTh04  
borrowing                                         借款，贷款，借债 !<h9XccN  
branch                                              分支，分支机构，分店 {|%^'lS  
brought forward                                (账户余额等的)承上年，承上期，承上页 T+0z.E!~I  
budget                                              预算 O>f*D+A-  
building                                      建筑物；大楼 k^JgCC+  
business conditions                                  业务情况，经营情况 B4*,]lS?  
business licence                               (企业等的)营业执照 ve a$G~[%6  
business relation                                业务关系 [GM!@
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