[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 PI$i_3N  
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审计词汇英汉对照 {m3#1iV9  
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ability to continue as a going concern               持续经营能力 &'zc2  
acceptability                                     可接受性，可接受程度 ]Hl{(v\HO  
acceptable level of detection risk                     检查风险的可接受水平 ^B%ki  
acceptance of engagement                       接受委托 y:Gn58\o  
accepting the engagement for the first time              首次接受委托 bxwwYSS  
access to asset                                         对资产的接触 teb(gUy}L6  
according to                                     根据，依据，依照 569p/?  
account balance                                账户余额 8G$BQ  
account for                                       对……进行会计处理，核算；解释 -Op^3WWyY  
accounting                                        会计，会计学 ZXo;E  
accounting advisory serve                        会计咨询服务 :81d~f7  
accounting firm                                 会计师事务所 a {x3FQ  
accounting information                      会计信息，会计资料 ,)dlL tUm  
accounting period                             会计期间 0#=xUk#LP`  
accounting policies                                   会计政策 /9gn)q2f(  
accounting professional bodies                 会计职业组织，会计职业团体 rqp]{?33  
accounting records                                   会计记录 XUVj<U  
accounting responsibility                           会计责任 S,5>/'fy0  
accounting service                             会计服务 WK?5`|1l:x  
accounting standards                                会计准则 xR kw+  
Accounting Standards for Business Enterprises       企业会计准则 |.m)UFV  
accounting system                             会计系统 \6MM7x(U3  
accounting treatment                                会计处理 tw.GBR  
accuracy                                    准确性，精确性 a6;[Z  
additional audit procedures                      追加审计程序 !&b| [b  
addressee                                         收件人，收信人 Sx J0Y8#z  
Administration of State-owned Assets  (the～)     国有资产管理局 N2HD=[*cr  
administrative laws and regulations                 行政法规 \\13n4fAv  
adverse impact                                 不利影响，负面影响 $v#`2S(7  
adverse opinion                                反对意见 }[lP^Qs  
advisory group                                  咨询组，顾问组 W,H8B%e  
agency fee                                        代理费，代理费用 (K8Ob3zN_  
aggregate                                          总计，合计为…… sCt)Yp+8}B  
alternation of document and record                 变造文件和记录 S2\ ;\?]^~  
alternative audit procedures                      替代审计程序，备选审计程序 QD3tM5(Yr  
amend                                              修改，修订 =+mb@#="m  
amortisation                                      摊销 \X\f~CB  
analytical capacity                             分析能力 eC%Skw  
analytical procedures                               分析性程序 8kdJtEW3  
annual financial statements                        年度会计报表，年度财务报表 vK+reXE  
appendix                                          附录，附表 573,b7Yf  
applicable                                         适用的 pZ\7!rON  
applicable laws and regulations                 适用的法规 li\=mH,Wr  
application systems                                  应用系统 N8Zz6{rp  
apply consistently                              一贯地执行，一贯地实施 *-Yw%uR  
appropriate                                       适当的，合适的； x>##qYT  
征用，挪用 y2jw3R  
appropriate authorization                          适当的授权 =z"
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appropriateness of audit evidence                    审计证据的适当性 q!'p   
approval                                    批准，核准 "|1iz2L  
assertion                                    (会计报表上的)认定；确认 KgkRs?'z  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 sfr+W-7kx  
asset                                                 资产，财产 [yk-<}#B  
asset restructuring                             资产重组 6*>L ud  
assignment of duties                                 职责的划分 7XyCl&Dc:  
assistant                                     助理，助理人员 pk.\IKlG]  
associated company                                 联属公司，联营公司 7pY :.iVO  
association                                        联合，结合；协会，社团 6uo;4}0  
assumption                                       假设，假定 K6-M.I  
at a given date                                         在某一特定时日 :zKMw=  
attestation                                         鉴证，公证 G'G8`1Nj  
attestation service                             鉴证服务 HW~-GcU-o  
audit adjustment                                审计调整 zM=MFKhi ~  
audit areas                                        审计领域 jci,]*X4  
audit conclusion                                审计结论 9>9EZ?4m  
audit effectiveness                             审计效果 `wtso  
audit efficiency                                  审计效率 y-bUVw!Y  
audit engagement letter                      审计业务约定书 8v R_WHsL  
audit evidence                                          审计证据 dV'EiNpf  
audit fee                                    审计费 q{Z#}|km#  
audit files                                          审计档案 A)C)5W  
audit findings                                     审计中发现的事项 -%yrs6  
audit implementation stage                        审计实施阶段 }/vW"&h-  
audit mark                                        审计标识 X@DW1<wEt  
audit materiality                                 审计重要性 J>}J~[ap\J  
audit method                                     审计方法 v}Ju2}IK  
audit objective                                         审计目标，审计目的 LO{Axf%  
audit of financial statements                      会计报表审计，财务报表审计 *l+Dbm,u  
audit opinion                                     审计意见 h.PBe  
audit period                                      被审计期间，被审计年度 p8!T) ?|  
audit plan                                          审计计划 I8 :e`L  
audit planning                                    编制审计计划，制定审计计划，审计计划 qtZ? kJ  
audit planning stage                                  审计计划阶段 6qH0]7maI  
audit procedure                                审计程序 .N qXdari  
audit programme                               审计程序表，具体审计计划 DHWz,M  
audit report                                       审计报告 *$<W"@%^J  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 }LT&BNZj  
audit report with a qualified opinion                 有保留意见的审计报告 >SK:b/i  
audit report with an adverse opinion                否定意见的审计报告 IQ I8v  
audit report with dual dates                      双重日期审计报告 VX$WL"A  
audit reporting stage                                 审计报告阶段 e(?w h   
audit responsibility                                   审计责任 'f-r 6'_ZX  
audit results                                      审计结果 ~Ba=nn8Cq  
audit risk                                          审计风险 AzOs/q8O  
audit sampling                                          审计抽样 V]p{jLG  
audit sampling techniques                         审计抽样方法，审计抽样技术 m[B#k$  
audit strategies                                  审计策略 wu)+n\mt'  
audit summary                                         审计总结，审计小结  -BSdrP|  
audit team                                         审计小组 Kp`{-dUf  
audit test                                    审计测试 :u14_^  
audit trail                                          审计轨迹 -^xbd_'  
audit work                                        审计工作 W[\6h Zv  
audit working paper                                 审计工作底稿 __g k:a>oQ  
audited financial statement                        审计会计报表，已审计财务报表 }uZs)UQ|$  
Auditing Guidelines (the～)                      审计规范指南 T+<.KvO-  
auditing standards                             审计准则 `5IrV&a  
audit-oriented working paper                          (审计)业务类工作底稿 |vI`u[P  
authorisation                                     授权
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authorisation of transaction                       交易的授权 C!VhVOy>d  
availability                                         可获得性 mn/)_1'
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balance                                      余额；差额；平衡 ec&/a2M  
balance sheet                                    资产负债表 4E39]vb  
bank                                                 银行 QrYF Lh  
bank account                                    银行账户，银行户头 hx:q@[ +J/  
bank statement                                 银行对账单 x}+zhRJ  
barter transaction                              易货交易，以物换物交易 ).SJ*Re*^I  
basis of audit                                    审计依据 ><<>4(eF p  
basis of preparation                                (会计报表的)编制基础 gM&IV{k3  
book of account                               账目，账簿 $Nu{c;7 "  
borrowing                                         借款，贷款，借债 h_%q`y,  
branch                                              分支，分支机构，分店 1M]=Nv  
brought forward                                (账户余额等的)承上年，承上期，承上页 SYCL\b  
budget                                              预算 y[8;mCh  
building                                      建筑物；大楼 wFJf"@/vJ  
business conditions                                  业务情况，经营情况 Ew
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business licence                               (企业等的)营业执照 g#J`7n  
business relation                                业务关系 jRJG .hcB5  
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