[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 /o19/Pvwm  
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审计词汇英汉对照 XdDy0e4{%<  
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ability to continue as a going concern               持续经营能力 }"'^.FG^_  
acceptability                                     可接受性，可接受程度 N}*|*!6hI  
acceptable level of detection risk                     检查风险的可接受水平 27t23@{YL  
acceptance of engagement                       接受委托 Rj|8lK;,
 
accepting the engagement for the first time              首次接受委托 U&D"fM8  
access to asset                                         对资产的接触 J= gerdIk  
according to                                     根据，依据，依照 i7fQj, q  
account balance                                账户余额 U[a;eOLx  
account for                                       对……进行会计处理，核算；解释 .cQ<F4)!tu  
accounting                                        会计，会计学 9W{=6D86e  
accounting advisory serve                        会计咨询服务 x"Hi!h)v  
accounting firm                                 会计师事务所 mGXjSWsd  
accounting information                      会计信息，会计资料 ,4-)  e  
accounting period                             会计期间 Qn77ZpL:LJ  
accounting policies                                   会计政策 eoS8e$}  
accounting professional bodies                 会计职业组织，会计职业团体 5Z7<X2  
accounting records                                   会计记录
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accounting responsibility                           会计责任 8/;q~:v  
accounting service                             会计服务 L//Z\xr|  
accounting standards                                会计准则
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Accounting Standards for Business Enterprises       企业会计准则 TvE M{  
accounting system                             会计系统 McgTTM;E  
accounting treatment                                会计处理 t&SC>8M<  
accuracy                                    准确性，精确性 pr8eRV!x  
additional audit procedures                      追加审计程序 ?Mg&e/^  
addressee                                         收件人，收信人 >5& '_  
Administration of State-owned Assets  (the～)     国有资产管理局 8"4&IX  
administrative laws and regulations                 行政法规 `4RraJj>0~  
adverse impact                                 不利影响，负面影响 gsn3]^X  
adverse opinion                                反对意见 $/aZ/O)F  
advisory group                                  咨询组，顾问组 Y{TzN%| LV  
agency fee                                        代理费，代理费用 ThX%Uzd"[;  
aggregate                                          总计，合计为…… 4+od
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alternation of document and record                 变造文件和记录 coHzbD~#H  
alternative audit procedures                      替代审计程序，备选审计程序 0sv#* &0=  
amend                                              修改，修订 c|lo%[]R!  
amortisation                                      摊销 ngprTMO$&  
analytical capacity                             分析能力 Ji_3*(  
analytical procedures                               分析性程序 fQ5VRpWGn  
annual financial statements                        年度会计报表，年度财务报表 O+Fu zCWj  
appendix                                          附录，附表 {$,e@nn  
applicable                                         适用的 Wc4F'}s  
applicable laws and regulations                 适用的法规 1M
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application systems                                  应用系统 ,YYyFMC7S  
apply consistently                              一贯地执行，一贯地实施 m]8rljo  
appropriate                                       适当的，合适的； 'ao<gTUbu  
征用，挪用 ^[noGjy  
appropriate authorization                          适当的授权 M-3kF
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appropriateness of audit evidence                    审计证据的适当性 IcMfZ{H1  
approval                                    批准，核准 .eAN`-t;  
assertion                                    (会计报表上的)认定；确认 %O`e!p  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 31\l0Jg  
asset                                                 资产，财产 Z~o6%_xe  
asset restructuring                             资产重组 3%Z:B8:<y  
assignment of duties                                 职责的划分 ~6z<tyD^  
assistant                                     助理，助理人员 ,y}?Z8?63  
associated company                                 联属公司，联营公司 P08=?  
association                                        联合，结合；协会，社团 4k5X'&Q  
assumption                                       假设，假定 'c3P3`o,;  
at a given date                                         在某一特定时日 }>I|\Z0I  
attestation                                         鉴证，公证 !rzbm&@  
attestation service                             鉴证服务 /s"mqBXCG  
audit adjustment                                审计调整 n=#AH;42  
audit areas                                        审计领域 Bb2;zOGdA  
audit conclusion                                审计结论 HV-c DL  
audit effectiveness                             审计效果 ^s/Hb CA  
audit efficiency                                  审计效率 -xS{{"-  
audit engagement letter                      审计业务约定书 095:"Gv O  
audit evidence                                          审计证据 tLXwszR0r  
audit fee                                    审计费 5qzFH,  
audit files                                          审计档案 /EF0~iy  
audit findings                                     审计中发现的事项 >58N P1[k  
audit implementation stage                        审计实施阶段 68 %= V>V  
audit mark                                        审计标识 F+mn d,3  
audit materiality                                 审计重要性 9MQ!5Zn  
audit method                                     审计方法 E|OB9BOS  
audit objective                                         审计目标，审计目的 1zwk0={x-%  
audit of financial statements                      会计报表审计，财务报表审计 v#1}( hb  
audit opinion                                     审计意见 (3Hz=k_  
audit period                                      被审计期间，被审计年度 o2
  
audit plan                                          审计计划 x%Ph``XI  
audit planning                                    编制审计计划，制定审计计划，审计计划 p|!5G&O,  
audit planning stage                                  审计计划阶段 !"~x.LX\  
audit procedure                                审计程序 !s WKi)1  
audit programme                               审计程序表，具体审计计划 lXH?*  
audit report                                       审计报告 ?.tnaE  
audit report with a disclaimer of opinion           拒绝表示意见审计报告  xE.K  
audit report with a qualified opinion                 有保留意见的审计报告 $VOSd<87  
audit report with an adverse opinion                否定意见的审计报告 Y5nj _xQJL  
audit report with dual dates                      双重日期审计报告 \c1u$'|v  
audit reporting stage                                 审计报告阶段 E9e|+$  
audit responsibility                                   审计责任 [=k$Q (.3  
audit results                                      审计结果 b&[bfM<  
audit risk                                          审计风险 a*?bnw?  
audit sampling                                          审计抽样 q`1"]gy.  
audit sampling techniques                         审计抽样方法，审计抽样技术 :.8@ xVH  
audit strategies                                  审计策略 VfWU-lJ  
audit summary                                         审计总结，审计小结 L?_'OwaY  
audit team                                         审计小组 O@*^2 , 6  
audit test                                    审计测试 I`k%/ei38  
audit trail                                          审计轨迹 2d),*Cvf  
audit work                                        审计工作 jeb]3i=pw  
audit working paper                                 审计工作底稿 3@#WYvD  
audited financial statement                        审计会计报表，已审计财务报表 }8 V/Cd9  
Auditing Guidelines (the～)                      审计规范指南 gR7in!8  
auditing standards                             审计准则 \4$V;C/n,  
audit-oriented working paper                          (审计)业务类工作底稿 ]fxYSm  
authorisation                                     授权 KrVP#|9%"  
authorisation of transaction                       交易的授权 =.T50~+M  
availability                                         可获得性 P1cI]rriW  
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balance                                      余额；差额；平衡 BwpEIV@b]  
balance sheet                                    资产负债表 w[ )97d  
bank                                                 银行 >6yA+?[:  
bank account                                    银行账户，银行户头 \!`k:lusa  
bank statement                                 银行对账单 1eod;^AP9  
barter transaction                              易货交易，以物换物交易 *CtWDUxSdW  
basis of audit                                    审计依据 i'bviD  
basis of preparation                                (会计报表的)编制基础 p y\KY R  
book of account                               账目，账簿 tqok.h  
borrowing                                         借款，贷款，借债 >|j8j:S[  
branch                                              分支，分支机构，分店 vs=8x\W  
brought forward                                (账户余额等的)承上年，承上期，承上页 ~9Xs=S!  
budget                                              预算 w3hG\2)[HS  
building                                      建筑物；大楼 3m;*gOLk6  
business conditions                                  业务情况，经营情况 LDX>S*cL  
business licence                               (企业等的)营业执照 Hs9; &C  
business relation                                业务关系 su2|x  
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