[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 HuR774f[  
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审计词汇英汉对照 'KDt%?24  
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ability to continue as a going concern               持续经营能力 4U~'Oa@p  
acceptability                                     可接受性，可接受程度 xT(0-o*  
acceptable level of detection risk                     检查风险的可接受水平 Lp/'-Y_  
acceptance of engagement                       接受委托 z[6avW"q  
accepting the engagement for the first time              首次接受委托 ;e.8EL  
access to asset                                         对资产的接触 `vz7}TY  
according to                                     根据，依据，依照 wY ??#pS  
account balance                                账户余额 i[I&m]N  
account for                                       对……进行会计处理，核算；解释 Uz~B`  
accounting                                        会计，会计学 -*Tf
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accounting advisory serve                        会计咨询服务 RA?_j$  
accounting firm                                 会计师事务所 maeQ'Sv_&  
accounting information                      会计信息，会计资料 [XttT  
accounting period                             会计期间 eK5~YM:o  
accounting policies                                   会计政策 :s\zk^h?  
accounting professional bodies                 会计职业组织，会计职业团体 Zu2`IzrG#  
accounting records                                   会计记录 B!&y>Z^$  
accounting responsibility                           会计责任 ^4NRmlb  
accounting service                             会计服务 {]dG 9  
accounting standards                                会计准则 iJj!-a:z.  
Accounting Standards for Business Enterprises       企业会计准则
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accounting system                             会计系统 )Ly~\*  
accounting treatment                                会计处理 /nsBUM[;  
accuracy                                    准确性，精确性 -%| ] d ;  
additional audit procedures                      追加审计程序 %8wBZ~1-  
addressee                                         收件人，收信人 E0/>E  
Administration of State-owned Assets  (the～)     国有资产管理局 Hzj8o3  
administrative laws and regulations                 行政法规 `e fiX^  
adverse impact                                 不利影响，负面影响 p(nO~I2E  
adverse opinion                                反对意见 #d*0 )w  
advisory group                                  咨询组，顾问组 @3$I  
agency fee                                        代理费，代理费用 }V*
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aggregate                                          总计，合计为…… J9OL>!J  
alternation of document and record                 变造文件和记录 LT>_Y`5>  
alternative audit procedures                      替代审计程序，备选审计程序 m5&Ht (I%n  
amend                                              修改，修订 egBk7@Ko  
amortisation                                      摊销 j}d):3!  
analytical capacity                             分析能力 EZ:? (|
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analytical procedures                               分析性程序 63J3NwFt  
annual financial statements                        年度会计报表，年度财务报表 ITg:OOQ  
appendix                                          附录，附表 'wtb"0 }  
applicable                                         适用的 `"PHhCG+z  
applicable laws and regulations                 适用的法规 {
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application systems                                  应用系统 MgJ5FRQ  
apply consistently                              一贯地执行，一贯地实施 S>r}3,]S  
appropriate                                       适当的，合适的； U;TS7A3  
征用，挪用 kZo#Ny  
appropriate authorization                          适当的授权 w=<E)  
appropriateness of audit evidence                    审计证据的适当性 q,<l3rIn  
approval                                    批准，核准 [s`B0V`04  
assertion                                    (会计报表上的)认定；确认 ,A7:zxnc.V  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 yz!L:1DG  
asset                                                 资产，财产 M$Ui=GGq  
asset restructuring                             资产重组 %rJDpB{  
assignment of duties                                 职责的划分 ^;h\#S[%  
assistant                                     助理，助理人员 i7PS=]TK\  
associated company                                 联属公司，联营公司 SXYwhID=  
association                                        联合，结合；协会，社团 GD)paTwO<  
assumption                                       假设，假定 Er|&4-9  
at a given date                                         在某一特定时日 kr|r-N`  
attestation                                         鉴证，公证 H ?9Bo!  
attestation service                             鉴证服务 ) B+o F7  
audit adjustment                                审计调整 O`1!&XT{x  
audit areas                                        审计领域 y9]7LETv\M  
audit conclusion                                审计结论 aMGh$\Pg  
audit effectiveness                             审计效果 QIU%!9Y  
audit efficiency                                  审计效率 a%BC{XX  
audit engagement letter                      审计业务约定书 m1jEky(  
audit evidence                                          审计证据 E2d
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audit fee                                    审计费 `7y3C\zyQ  
audit files                                          审计档案 @%2crJnkS  
audit findings                                     审计中发现的事项 wJJ|]^0.  
audit implementation stage                        审计实施阶段 Q:7P /  
audit mark                                        审计标识 PX_9i@ZG  
audit materiality                                 审计重要性 BeQ'\#q,  
audit method                                     审计方法 v;G/8>GRy  
audit objective                                         审计目标，审计目的 6Iv};f"Y  
audit of financial statements                      会计报表审计，财务报表审计 r>|S4O  
audit opinion                                     审计意见 }Hg\ tj}i  
audit period                                      被审计期间，被审计年度  h$$JXf  
audit plan                                          审计计划 !KJ X$?  
audit planning                                    编制审计计划，制定审计计划，审计计划 :UH*Wft1  
audit planning stage                                  审计计划阶段 dc4XX5Z  
audit procedure                                审计程序 lH`c&LL-=!  
audit programme                               审计程序表，具体审计计划 +PWm=;tcC  
audit report                                       审计报告 ROfV Y:,M  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 rA8NE>  
audit report with a qualified opinion                 有保留意见的审计报告 frm[<-~w0  
audit report with an adverse opinion                否定意见的审计报告 bZgo}`o%  
audit report with dual dates                      双重日期审计报告 yx&}bu\  
audit reporting stage                                 审计报告阶段 a6ryyt 5  
audit responsibility                                   审计责任 BR?DW~7J j  
audit results                                      审计结果 W{ !5}Sh
 
audit risk                                          审计风险 PWvTC`?  
audit sampling                                          审计抽样 g\/|7:yB]  
audit sampling techniques                         审计抽样方法，审计抽样技术 S{bp'9]$y  
audit strategies                                  审计策略 Gs|a$^ V|o  
audit summary                                         审计总结，审计小结 Gw-{`<CxE  
audit team                                         审计小组 I]5){Q"S  
audit test                                    审计测试 }j1;0kb?  
audit trail                                          审计轨迹 %La/E#  
audit work                                        审计工作 n} !')r  
audit working paper                                 审计工作底稿 * L>usLh  
audited financial statement                        审计会计报表，已审计财务报表 8KigGhY'ms  
Auditing Guidelines (the～)                      审计规范指南 r/0#D+A  
auditing standards                             审计准则 yB*aG  
audit-oriented working paper                          (审计)业务类工作底稿 rfQs 7S;G  
authorisation                                     授权 5N6R%2,A  
authorisation of transaction                       交易的授权 0QquxYYw,  
availability                                         可获得性 E=S_1  
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balance                                      余额；差额；平衡 ;sf'"UnL  
balance sheet                                    资产负债表 !=;Evf  
bank                                                 银行 u 1}dHMoX~  
bank account                                    银行账户，银行户头 yGWl8\,j0  
bank statement                                 银行对账单 7KRNTnd  
barter transaction                              易货交易，以物换物交易 xDekC~Zq  
basis of audit                                    审计依据 H3d|eO4+W  
basis of preparation                                (会计报表的)编制基础 #z.\
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book of account                               账目，账簿 K^GvU0\  
borrowing                                         借款，贷款，借债 Gv8Z  
branch                                              分支，分支机构，分店 \!uf*=d  
brought forward                                (账户余额等的)承上年，承上期，承上页 { i3x\|  
budget                                              预算 *"F*6+}w"  
building                                      建筑物；大楼 hZUS#75M5  
business conditions                                  业务情况，经营情况 Ue,eEer  
business licence                               (企业等的)营业执照 m|+zMf&  
business relation                                业务关系 F3Da-6T@  
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