[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 QpBgG~h"  
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审计词汇英汉对照 9]c2ub7  
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ability to continue as a going concern               持续经营能力 P6u9Ngay  
acceptability                                     可接受性，可接受程度 n!2"pRIi  
acceptable level of detection risk                     检查风险的可接受水平 aqQ YU5l4~  
acceptance of engagement                       接受委托 F@1~aeX-  
accepting the engagement for the first time              首次接受委托 V:fz  
access to asset                                         对资产的接触 -y5^xR  
according to                                     根据，依据，依照 +0{m(
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account balance                                账户余额 mk(O..)2  
account for                                       对……进行会计处理，核算；解释 d[E~}Dq3#  
accounting                                        会计，会计学 `%IzW2v6  
accounting advisory serve                        会计咨询服务 Ydm0  
accounting firm                                 会计师事务所 2~dUnskyy  
accounting information                      会计信息，会计资料 Veo*-sl  
accounting period                             会计期间
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accounting policies                                   会计政策 %sxLxx_x!  
accounting professional bodies                 会计职业组织，会计职业团体 K&Ner(/X`6  
accounting records                                   会计记录 8mj Pa^A  
accounting responsibility                           会计责任 ]L+YnZ?6  
accounting service                             会计服务 pRWEBd1U  
accounting standards                                会计准则 ,cZhkXd  
Accounting Standards for Business Enterprises       企业会计准则 TRP#b 7nC  
accounting system                             会计系统  ?QxI2J  
accounting treatment                                会计处理 W!vN(1:(  
accuracy                                    准确性，精确性 M8
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additional audit procedures                      追加审计程序 f++M H]I;  
addressee                                         收件人，收信人 c%y(Z5  
Administration of State-owned Assets  (the～)     国有资产管理局 Zk,` Iq  
administrative laws and regulations                 行政法规 %LyZaU_s B  
adverse impact                                 不利影响，负面影响 ZByxC*Cz  
adverse opinion                                反对意见 ~puXZCatN  
advisory group                                  咨询组，顾问组 KYE)#<V}@  
agency fee                                        代理费，代理费用 ,;;7+|`  
aggregate                                          总计，合计为…… MDV<[${   
alternation of document and record                 变造文件和记录 o>WB,i^G  
alternative audit procedures                      替代审计程序，备选审计程序
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amend                                              修改，修订 Lzmdy0!'  
amortisation                                      摊销 <A|X4;  
analytical capacity                             分析能力 b-?wJSf|  
analytical procedures                               分析性程序 [v47_ 5O  
annual financial statements                        年度会计报表，年度财务报表 ?tzJ7PJ~B  
appendix                                          附录，附表 L\0;)eJ#M  
applicable                                         适用的 {1?94rz  
applicable laws and regulations                 适用的法规 r-^FM~
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application systems                                  应用系统 Lx%*IE|c
 
apply consistently                              一贯地执行，一贯地实施 ] V|hDU=t  
appropriate                                       适当的，合适的； :j(e+A1@  
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appropriate authorization                          适当的授权 e"}JHXs  
appropriateness of audit evidence                    审计证据的适当性 CD^C}MB  
approval                                    批准，核准 k;5$]^x  
assertion                                    (会计报表上的)认定；确认 .8o?`  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 A]0A
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asset                                                 资产，财产 f3yH4r?;w  
asset restructuring                             资产重组 Xir ERc.e  
assignment of duties                                 职责的划分 ,+w9_Gy2H  
assistant                                     助理，助理人员 C@x\ZG5rA  
associated company                                 联属公司，联营公司 L hp  
association                                        联合，结合；协会，社团 v C23  
assumption                                       假设，假定 ]MD,{T9l\>  
at a given date                                         在某一特定时日 x[?N[>uw  
attestation                                         鉴证，公证 @jL](Mq|]  
attestation service                             鉴证服务 7gWT[  
audit adjustment                                审计调整 Vz.G!*>Dg  
audit areas                                        审计领域 *y+N-uq  
audit conclusion                                审计结论 ^bM\:z"M  
audit effectiveness                             审计效果 0Q7teXRM  
audit efficiency                                  审计效率 tIK`/)w,  
audit engagement letter                      审计业务约定书 z*V 8l*  
audit evidence                                          审计证据 2[!3!@.  
audit fee                                    审计费 is~"yE7  
audit files                                          审计档案 1JQ5bB"  
audit findings                                     审计中发现的事项 WCNycH+1  
audit implementation stage                        审计实施阶段 epicY  
audit mark                                        审计标识 $-D}y:  
audit materiality                                 审计重要性 R$XHjb)  
audit method                                     审计方法 yj$$k~@  
audit objective                                         审计目标，审计目的 C/$bgK[ev  
audit of financial statements                      会计报表审计，财务报表审计 ]?< wUd  
audit opinion                                     审计意见 w"`Zf7a{/  
audit period                                      被审计期间，被审计年度 mXYG^}  
audit plan                                          审计计划 @V?T'@W7D  
audit planning                                    编制审计计划，制定审计计划，审计计划 HNJR&U t  
audit planning stage                                  审计计划阶段 N#``(a  
audit procedure                                审计程序 7vo8lnQ{  
audit programme                               审计程序表，具体审计计划 (]E0fjk  
audit report                                       审计报告 zqHG2:MN"  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 qX[{_$^Q  
audit report with a qualified opinion                 有保留意见的审计报告 -Oi8]Xw^@y  
audit report with an adverse opinion                否定意见的审计报告 zq6)jHfq.  
audit report with dual dates                      双重日期审计报告 Pz^C3h$5_  
audit reporting stage                                 审计报告阶段 /!#A'#Z  
audit responsibility                                   审计责任 |}7!'f\M  
audit results                                      审计结果 0 k.\o"y  
audit risk                                          审计风险 /Nc)bF%gX  
audit sampling                                          审计抽样 5cvvdO*C0  
audit sampling techniques                         审计抽样方法，审计抽样技术
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audit strategies                                  审计策略 )/t&a$[  
audit summary                                         审计总结，审计小结 o%b6"_~%3  
audit team                                         审计小组 ,i jB3J  
audit test                                    审计测试 TU6(Q,Yi|  
audit trail                                          审计轨迹 e#U@n j6  
audit work                                        审计工作 uTdx`>M,O  
audit working paper                                 审计工作底稿 pCf9"LLer  
audited financial statement                        审计会计报表，已审计财务报表 _/czH<   
Auditing Guidelines (the～)                      审计规范指南 E<ILZpP
 
auditing standards                             审计准则 `h|Y0x  
audit-oriented working paper                          (审计)业务类工作底稿 J9*i`8kU.  
authorisation                                     授权 5tI#UBha  
authorisation of transaction                       交易的授权 ;^TSla+t+  
availability                                         可获得性 \#h{bnx  
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balance                                      余额；差额；平衡 x?UAj8z6  
balance sheet                                    资产负债表 ECyG$j0  
bank                                                 银行 -Qn l)JB  
bank account                                    银行账户，银行户头 86p A+c+U  
bank statement                                 银行对账单 fN1b+d~*6  
barter transaction                              易货交易，以物换物交易 J-|&[-Z  
basis of audit                                    审计依据 ih|;H:"^  
basis of preparation                                (会计报表的)编制基础 }[{9u#
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book of account                               账目，账簿 7KHQ0  
borrowing                                         借款，贷款，借债 NEUr w/  
branch                                              分支，分支机构，分店 ]v/pMg#-  
brought forward                                (账户余额等的)承上年，承上期，承上页 P5
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budget                                              预算 ymp ik.'  
building                                      建筑物；大楼 VJ8'T"^Hf  
business conditions                                  业务情况，经营情况 BoQ%QV69%  
business licence                               (企业等的)营业执照 it-
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business relation                                业务关系 0~z`>#W,  
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