[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 -uN5DJSW  
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审计词汇英汉对照 erYpeq.  
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ability to continue as a going concern               持续经营能力 i;`rzsRb  
acceptability                                     可接受性，可接受程度 L~SM#?z:ue  
acceptable level of detection risk                     检查风险的可接受水平 RvvK`}/6  
acceptance of engagement                       接受委托 
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accepting the engagement for the first time              首次接受委托 fb4/LVg'J  
access to asset                                         对资产的接触 py9(z`}  
according to                                     根据，依据，依照 rC}r99Pe:x  
account balance                                账户余额 Xm*gH, '  
account for                                       对……进行会计处理，核算；解释 t.c XrX`k  
accounting                                        会计，会计学 #0"Fw$P
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accounting advisory serve                        会计咨询服务 bTE%
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accounting firm                                 会计师事务所 #rqLuqw  
accounting information                      会计信息，会计资料 5E?{>1  
accounting period                             会计期间 wgpu]ooUF&  
accounting policies                                   会计政策 N|?"=4Z?  
accounting professional bodies                 会计职业组织，会计职业团体 l~Hs]*jm  
accounting records                                   会计记录 i}N'WV`!  
accounting responsibility                           会计责任 #, W7N_mt  
accounting service                             会计服务 IIUoB!
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accounting standards                                会计准则 q5YgKz?IC  
Accounting Standards for Business Enterprises       企业会计准则 ,95Nj h  
accounting system                             会计系统 _/MHi-]/.  
accounting treatment                                会计处理 WE 'afxgV  
accuracy                                    准确性，精确性 _a"5[sG  
additional audit procedures                      追加审计程序 EKhwrBj
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addressee                                         收件人，收信人 D`,W1Z#  
Administration of State-owned Assets  (the～)     国有资产管理局 L;H(I@p(e  
administrative laws and regulations                 行政法规 _CDUUr  
adverse impact                                 不利影响，负面影响 i5
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adverse opinion                                反对意见 R8Nr3M9 )  
advisory group                                  咨询组，顾问组 y|Tb&XPD  
agency fee                                        代理费，代理费用
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aggregate                                          总计，合计为…… xrxORtJ<  
alternation of document and record                 变造文件和记录 \I1+J9Gl  
alternative audit procedures                      替代审计程序，备选审计程序 r ,D T>  
amend                                              修改，修订 .&=nP?ZPC6  
amortisation                                      摊销 .Ebg>j:\  
analytical capacity                             分析能力 ,1EyT>  
analytical procedures                               分析性程序 c#|!^gjf  
annual financial statements                        年度会计报表，年度财务报表 h7f&7v  
appendix                                          附录，附表 s"?Z jV)`  
applicable                                         适用的 $3zs?Fd`  
applicable laws and regulations                 适用的法规 ='a[(C&Y  
application systems                                  应用系统 UUc{1"z{  
apply consistently                              一贯地执行，一贯地实施 xDG8C39qrs  
appropriate                                       适当的，合适的； QI'ule  
征用，挪用 _so\h.lt  
appropriate authorization                          适当的授权 C|bnUN  
appropriateness of audit evidence                    审计证据的适当性 4*< x0  
approval                                    批准，核准 ET;YAa*  
assertion                                    (会计报表上的)认定；确认 |RS9N_eRt  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 -61{ MMiA  
asset                                                 资产，财产 b^_#f:_j
 
asset restructuring                             资产重组 AX,V* s  
assignment of duties                                 职责的划分 FJomUVR.  
assistant                                     助理，助理人员 109dB$+$  
associated company                                 联属公司，联营公司 F=!p7msRB  
association                                        联合，结合；协会，社团 '!^5GSP3&  
assumption                                       假设，假定 N]udZhkn  
at a given date                                         在某一特定时日 @?
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attestation                                         鉴证，公证 j\k|5="w-  
attestation service                             鉴证服务 ad1I2  
audit adjustment                                审计调整 m1H_kJ  
audit areas                                        审计领域 =+;l>mn?O  
audit conclusion                                审计结论 e=&,jg?K  
audit effectiveness                             审计效果 k#X~+}N^  
audit efficiency                                  审计效率 /I}#0}  
audit engagement letter                      审计业务约定书 _b|mSo,{Y  
audit evidence                                          审计证据 d"o5uo  
audit fee                                    审计费 O?5uCh$H  
audit files                                          审计档案 KM li! .(b  
audit findings                                     审计中发现的事项 X)^eaw]Q0  
audit implementation stage                        审计实施阶段 U27YH1OK  
audit mark                                        审计标识 l{<+V)  
audit materiality                                 审计重要性 "`HkAW4GZa  
audit method                                     审计方法 Ey96XJV  
audit objective                                         审计目标，审计目的 j}O~6A>|  
audit of financial statements                      会计报表审计，财务报表审计 HO[W2b  
audit opinion                                     审计意见 #0>??]&r  
audit period                                      被审计期间，被审计年度 9'+Eu)l:  
audit plan                                          审计计划 3}R}|Ha J#  
audit planning                                    编制审计计划，制定审计计划，审计计划 3+vb A;R  
audit planning stage                                  审计计划阶段 nMm4fns  
audit procedure                                审计程序 IlN: NS  
audit programme                               审计程序表，具体审计计划 Nc;cb  
audit report                                       审计报告 Rr#Zcs!G  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 OBY^J1St  
audit report with a qualified opinion                 有保留意见的审计报告 -
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audit report with an adverse opinion                否定意见的审计报告 !2L?8oP-z  
audit report with dual dates                      双重日期审计报告 `R[cM;c2  
audit reporting stage                                 审计报告阶段 X<G"GaL  
audit responsibility                                   审计责任 SFqY*:svOw  
audit results                                      审计结果 r{\c.\  
audit risk                                          审计风险 r+v?~m!  
audit sampling                                          审计抽样 x6yYx_  
audit sampling techniques                         审计抽样方法，审计抽样技术 H.ha}0J  
audit strategies                                  审计策略 ]M3V]
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audit summary                                         审计总结，审计小结 (~ S=DFsP  
audit team                                         审计小组 4^uQB(}Z  
audit test                                    审计测试 K(jo[S  
audit trail                                          审计轨迹 +/O3L=QyJ  
audit work                                        审计工作 9u[^9tL+D  
audit working paper                                 审计工作底稿 <c'0-=  
audited financial statement                        审计会计报表，已审计财务报表 |m{u]9  
Auditing Guidelines (the～)                      审计规范指南 7s
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auditing standards                             审计准则 U]Y</>xGI  
audit-oriented working paper                          (审计)业务类工作底稿 \dAs<${(  
authorisation                                     授权 aF8'^xF  
authorisation of transaction                       交易的授权 ZZ'5BfI"I%  
availability                                         可获得性 !ZxK+Xqx[  
B CcCcuxtR  
balance                                      余额；差额；平衡 i?{)o]i  
balance sheet                                    资产负债表 CghlyT  
bank                                                 银行 jD }G9=[$1  
bank account                                    银行账户，银行户头 P;8nC:zL  
bank statement                                 银行对账单 L(RI4d  
barter transaction                              易货交易，以物换物交易 Ww=^P{q\  
basis of audit                                    审计依据 x-nO; L-2p  
basis of preparation                                (会计报表的)编制基础 7l(GBr  
book of account                               账目，账簿 X!x
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borrowing                                         借款，贷款，借债 S:(YZ%#  
branch                                              分支，分支机构，分店 gOy
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brought forward                                (账户余额等的)承上年，承上期，承上页 Wn%b}{9Fb  
budget                                              预算 gwGw  
building                                      建筑物；大楼 /SW*y@R2l  
business conditions                                  业务情况，经营情况
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business licence                               (企业等的)营业执照 G!T_X*^q2U  
business relation                                业务关系 MCO2(E-  
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