[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 hvuIxqv!y  
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审计词汇英汉对照 lmxr oHE  
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ability to continue as a going concern               持续经营能力 eXKo.JL  
acceptability                                     可接受性，可接受程度 E2"q3_,,  
acceptable level of detection risk                     检查风险的可接受水平 3v mjCm  
acceptance of engagement                       接受委托 {e[c  
accepting the engagement for the first time              首次接受委托 Wo7F  
access to asset                                         对资产的接触 u)V#S:9]  
according to                                     根据，依据，依照 -GqT7`:(H4  
account balance                                账户余额 T.We: ,{  
account for                                       对……进行会计处理，核算；解释 $`wMX{  
accounting                                        会计，会计学 Pj4/xX  
accounting advisory serve                        会计咨询服务 1\g6)|R-+  
accounting firm                                 会计师事务所 "=+7-`  
accounting information                      会计信息，会计资料 )EL!D%<A  
accounting period                             会计期间 r; xLP  
accounting policies                                   会计政策 ) :\xHR4  
accounting professional bodies                 会计职业组织，会计职业团体 {2 +L@  
accounting records                                   会计记录 Z7_ zMM  
accounting responsibility                           会计责任 $zyIuJN#  
accounting service                             会计服务 _`I"0.B]  
accounting standards                                会计准则 T[sDVkCbxf  
Accounting Standards for Business Enterprises       企业会计准则 Pp|*J^U 4  
accounting system                             会计系统 *3&fqBg  
accounting treatment                                会计处理 aS pWsT  
accuracy                                    准确性，精确性 ,WG<hgg-U)  
additional audit procedures                      追加审计程序 (vB<%l.&  
addressee                                         收件人，收信人 Nof3F/2 N&  
Administration of State-owned Assets  (the～)     国有资产管理局 UY<e&Npo  
administrative laws and regulations                 行政法规 Z0*ljT5|  
adverse impact                                 不利影响，负面影响 g=]u^&  
adverse opinion                                反对意见 %^8^yZz  
advisory group                                  咨询组，顾问组 3Ezy %7  
agency fee                                        代理费，代理费用 ~",`,ZXQy  
aggregate                                          总计，合计为…… [<{Kw=X__2  
alternation of document and record                 变造文件和记录 dpFVN[\oK  
alternative audit procedures                      替代审计程序，备选审计程序 H.WE6  
amend                                              修改，修订 .%^]9/4  
amortisation                                      摊销 :OkT? (i  
analytical capacity                             分析能力 i@B[ eta  
analytical procedures                               分析性程序 h? f>X"*|(  
annual financial statements                        年度会计报表，年度财务报表 svuq gSn  
appendix                                          附录，附表 `d[1`P1i[  
applicable                                         适用的 +8#_59;x  
applicable laws and regulations                 适用的法规 X5`AGyX  
application systems                                  应用系统 N*`b%XGn3  
apply consistently                              一贯地执行，一贯地实施 l6~-8d+lfN  
appropriate                                       适当的，合适的； ]a!xUg!S  
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appropriate authorization                          适当的授权 x&`~R>5/  
appropriateness of audit evidence                    审计证据的适当性 Rt{B(L.?<  
approval                                    批准，核准 qt3PXqR7:  
assertion                                    (会计报表上的)认定；确认 m1IKVa7-\}  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 >(<ytnt=  
asset                                                 资产，财产 6}(J6T46M[  
asset restructuring                             资产重组 581e+iC~<H  
assignment of duties                                 职责的划分 H{AMZyV0/d  
assistant                                     助理，助理人员 1=nUW":  
associated company                                 联属公司，联营公司 rC7``#5  
association                                        联合，结合；协会，社团 4_UU<GEp  
assumption                                       假设，假定 Pf$pt  
at a given date                                         在某一特定时日 =1
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attestation                                         鉴证，公证
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attestation service                             鉴证服务 I`w4Xrd  
audit adjustment                                审计调整 
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audit areas                                        审计领域 uu/+.9  
audit conclusion                                审计结论 A#W?2k9  
audit effectiveness                             审计效果 %\kOLE2`  
audit efficiency                                  审计效率 \(PohwWWo  
audit engagement letter                      审计业务约定书 xy<`#   
audit evidence                                          审计证据 ] )"u+  
audit fee                                    审计费 `-\/$M9s=  
audit files                                          审计档案 R'dSbn  
audit findings                                     审计中发现的事项 d7&eLLx  
audit implementation stage                        审计实施阶段 GCttXAto  
audit mark                                        审计标识 eVR5Xar  
audit materiality                                 审计重要性 X<MO7I  
audit method                                     审计方法 #k$)i[aI-  
audit objective                                         审计目标，审计目的 4:sjH.u<  
audit of financial statements                      会计报表审计，财务报表审计 c\q   
audit opinion                                     审计意见 w]_zp?\^ }  
audit period                                      被审计期间，被审计年度 -@F fU2  
audit plan                                          审计计划 W>=o*{(YO  
audit planning                                    编制审计计划，制定审计计划，审计计划 ^@"H1  
audit planning stage                                  审计计划阶段 qTB$`f'|$  
audit procedure                                审计程序 >;#=gM  
audit programme                               审计程序表，具体审计计划 jr /lk  
audit report                                       审计报告 ph}j[Co  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 ;ml 3  
audit report with a qualified opinion                 有保留意见的审计报告 z**hD2R !  
audit report with an adverse opinion                否定意见的审计报告 S/`%Q2za4  
audit report with dual dates                      双重日期审计报告 =X!IHd0  
audit reporting stage                                 审计报告阶段 KZbR3mi,  
audit responsibility                                   审计责任 KT.?Xp:z  
audit results                                      审计结果 NJ
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audit risk                                          审计风险 Z /6qG0feJ  
audit sampling                                          审计抽样 Y2R\]FrT  
audit sampling techniques                         审计抽样方法，审计抽样技术 gUR]{dq^'  
audit strategies                                  审计策略 3^StIw{X  
audit summary                                         审计总结，审计小结 axk"^gps  
audit team                                         审计小组 BYM3jXWi0v  
audit test                                    审计测试 $2MAZGJV
 
audit trail                                          审计轨迹 o3Vn<Z$/Cl  
audit work                                        审计工作 \#rO!z d  
audit working paper                                 审计工作底稿 5 #]4YI;  
audited financial statement                        审计会计报表，已审计财务报表 T'#!~GpB  
Auditing Guidelines (the～)                      审计规范指南 =l9T7az  
auditing standards                             审计准则 "{E qhR~  
audit-oriented working paper                          (审计)业务类工作底稿 G2#d$  
authorisation                                     授权 oW$s xS  
authorisation of transaction                       交易的授权 >az;!7~cD  
availability                                         可获得性 I<=Df5M  
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balance                                      余额；差额；平衡 D\~e&0*  
balance sheet                                    资产负债表 `aqrSH5^h  
bank                                                 银行  UkfB^hA  
bank account                                    银行账户，银行户头 ir:d'g1k  
bank statement                                 银行对账单 y\F=ui  
barter transaction                              易货交易，以物换物交易 kLS(w??T  
basis of audit                                    审计依据 +q''y  
basis of preparation                                (会计报表的)编制基础 +jqj6O@Tjr  
book of account                               账目，账簿 [`Cq\mI-W  
borrowing                                         借款，贷款，借债 U
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branch                                              分支，分支机构，分店 gLL\F1|0x  
brought forward                                (账户余额等的)承上年，承上期，承上页 [WB{T3j  
budget                                              预算 p{=QGrxB*  
building                                      建筑物；大楼 {^Pq\h;  
business conditions                                  业务情况，经营情况 t/Z:)4Z  
business licence                               (企业等的)营业执照 R[1BfZ6s  
business relation                                业务关系 &s)0z)mR8&  
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