[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 *_!nil3(i  
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审计词汇英汉对照 -iR}kP|  
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ability to continue as a going concern               持续经营能力 I ^?TabL  
acceptability                                     可接受性，可接受程度 }cn46L%/  
acceptable level of detection risk                     检查风险的可接受水平 "|{NRIE  
acceptance of engagement                       接受委托 g1@zk$  
accepting the engagement for the first time              首次接受委托 dPc*!xrq  
access to asset                                         对资产的接触 Mi%i_T^i  
according to                                     根据，依据，依照 FDbb/6ku  
account balance                                账户余额 IGV@tI  
account for                                       对……进行会计处理，核算；解释 9s>q 4_D  
accounting                                        会计，会计学 [ %cW ?@  
accounting advisory serve                        会计咨询服务 ZNuz%VO  
accounting firm                                 会计师事务所  sX.L  
accounting information                      会计信息，会计资料 lG I1LUo  
accounting period                             会计期间 9.{u2a\  
accounting policies                                   会计政策 A5S9F8Q /]  
accounting professional bodies                 会计职业组织，会计职业团体 GPONCL8(0  
accounting records                                   会计记录 ai)S:2  
accounting responsibility                           会计责任 q6bi{L@/R  
accounting service                             会计服务 GbUw:I  
accounting standards                                会计准则 $5yH(Z[[
 
Accounting Standards for Business Enterprises       企业会计准则 |L}zB,  
accounting system                             会计系统 x4r8^,K3Zn  
accounting treatment                                会计处理 |]1-ck!  
accuracy                                    准确性，精确性 JR8 b[Oj.S  
additional audit procedures                      追加审计程序 "1FPe63\*O  
addressee                                         收件人，收信人 (OwAhjHE  
Administration of State-owned Assets  (the～)     国有资产管理局 {F6>XuS=u  
administrative laws and regulations                 行政法规 9utiev~
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adverse impact                                 不利影响，负面影响 VgD z:j  
adverse opinion                                反对意见 )_k"_VVcC  
advisory group                                  咨询组，顾问组 IFcxyp  
agency fee                                        代理费，代理费用 VG0Ty;bV  
aggregate                                          总计，合计为…… G0oY`WXOB  
alternation of document and record                 变造文件和记录 7I
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alternative audit procedures                      替代审计程序，备选审计程序 5\gL+qM0  
amend                                              修改，修订 9>yLSM,!rS  
amortisation                                      摊销 o=}}hE\H  
analytical capacity                             分析能力 4QC"|< 9R  
analytical procedures                               分析性程序 gqV66xmJ3  
annual financial statements                        年度会计报表，年度财务报表 )9I>y2WU~  
appendix                                          附录，附表 m?'H7cFR  
applicable                                         适用的 U_i%@{  
applicable laws and regulations                 适用的法规 ZKy)
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application systems                                  应用系统 }(k#,&Fv`  
apply consistently                              一贯地执行，一贯地实施 kW#,o9f\  
appropriate                                       适当的，合适的； l/1u>'  
征用，挪用 `B6*wE-|  
appropriate authorization                          适当的授权 eRU0gvgLu"  
appropriateness of audit evidence                    审计证据的适当性  ;
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approval                                    批准，核准 ,)/gy)~#  
assertion                                    (会计报表上的)认定；确认 =
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assessed level of control risk                           对控制风险的评估，控制风险的评估水平 701a%Jq_2  
asset                                                 资产，财产 ;;e\"%}@=q  
asset restructuring                             资产重组 BIGln`;,f  
assignment of duties                                 职责的划分 rQmDpoy
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assistant                                     助理，助理人员 jz,Mm,Gi  
associated company                                 联属公司，联营公司 :btb|^C  
association                                        联合，结合；协会，社团 I|zak](HU  
assumption                                       假设，假定 PD #9 Z=Hj  
at a given date                                         在某一特定时日

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attestation                                         鉴证，公证 Lzmdy0!'  
attestation service                             鉴证服务 #&zM.O1Q  
audit adjustment                                审计调整 ?*DM|hzOi  
audit areas                                        审计领域 $HgBzZ7A2  
audit conclusion                                审计结论 kw)("SQ  
audit effectiveness                             审计效果 gJa48 pi  
audit efficiency                                  审计效率 %+ln_lgD:  
audit engagement letter                      审计业务约定书 LGnb"ZN  
audit evidence                                          审计证据 yP$@~L[!  
audit fee                                    审计费 T_t5Tg~i[N  
audit files                                          审计档案 5OEo(&  
audit findings                                     审计中发现的事项 Nq]8p =e  
audit implementation stage                        审计实施阶段 a ?D]]0%  
audit mark                                        审计标识 pK`1pfih  
audit materiality                                 审计重要性 grD[7;1~:)  
audit method                                     审计方法 *vy^=Yea  
audit objective                                         审计目标，审计目的 !8g419Yg  
audit of financial statements                      会计报表审计，财务报表审计 ~6{iQZa1Y  
audit opinion                                     审计意见 Z2n Jw  
audit period                                      被审计期间，被审计年度 #jrtsv]  
audit plan                                          审计计划 s;brs}  
audit planning                                    编制审计计划，制定审计计划，审计计划 \c')9g@  
audit planning stage                                  审计计划阶段 G^r`)ND  
audit procedure                                审计程序 rR Kbs@1M  
audit programme                               审计程序表，具体审计计划 $4>(}  
audit report                                       审计报告 8y:/!r RN  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 {6 #Qm7s-  
audit report with a qualified opinion                 有保留意见的审计报告 Vz.G!*>Dg  
audit report with an adverse opinion                否定意见的审计报告 Zv]'9,cbk  
audit report with dual dates                      双重日期审计报告 4^r4O#  
audit reporting stage                                 审计报告阶段 V}3'0  
audit responsibility                                   审计责任 )Ehi8  
audit results                                      审计结果 [^Z)f<l  
audit risk                                          审计风险 Clz. p  
audit sampling                                          审计抽样 gB _/(  
audit sampling techniques                         审计抽样方法，审计抽样技术 In[rxT~K}Q  
audit strategies                                  审计策略 @h&:xA56  
audit summary                                         审计总结，审计小结 4nsc`Hu  
audit team                                         审计小组 D\:dn  
audit test                                    审计测试 R$XHjb)  
audit trail                                          审计轨迹 yj$$k~@  
audit work                                        审计工作 C/$bgK[ev  
audit working paper                                 审计工作底稿 q t(+X  
audited financial statement                        审计会计报表，已审计财务报表 jgvzp  
Auditing Guidelines (the～)                      审计规范指南 awXK9}.  
auditing standards                             审计准则 xzi_u
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audit-oriented working paper                          (审计)业务类工作底稿 RWg'W,v=!  
authorisation                                     授权 noNJ+0S  
authorisation of transaction                       交易的授权 {EfA#{x  
availability                                         可获得性 ,.kJF4s&  
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balance                                      余额；差额；平衡 Y/x>wNW  
balance sheet                                    资产负债表 {MRXKnm;e  
bank                                                 银行 $7QGi|W*k  
bank account                                    银行账户，银行户头 HNRAtRvnY  
bank statement                                 银行对账单 {q/;G!ON.S  
barter transaction                              易货交易，以物换物交易 e#U@n j6  
basis of audit                                    审计依据 uTdx`>M,O  
basis of preparation                                (会计报表的)编制基础 7|HIl=  
book of account                               账目，账簿 _/czH<   
borrowing                                         借款，贷款，借债 E<ILZpP
 
branch                                              分支，分支机构，分店 {#.<hPXn  
brought forward                                (账户余额等的)承上年，承上期，承上页 cR{F|0X  
budget                                              预算 qfkdQ/fP  
building                                      建筑物；大楼 BTzBT%mP  
business conditions                                  业务情况，经营情况 PNo9.-@G  
business licence                               (企业等的)营业执照  >akC  
business relation                                业务关系 {2%'=v  
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