[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 q+LjWZ+O  
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审计词汇英汉对照 qe\j$Cjy  
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ability to continue as a going concern               持续经营能力 N 4,w  
acceptability                                     可接受性，可接受程度 J.O;c5wL  
acceptable level of detection risk                     检查风险的可接受水平 1` 9/[2z  
acceptance of engagement                       接受委托 q .?D{[2  
accepting the engagement for the first time              首次接受委托 y
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access to asset                                         对资产的接触 >GZF\ER  
according to                                     根据，依据，依照 2Jj`7VH>  
account balance                                账户余额 \>jK\j  
account for                                       对……进行会计处理，核算；解释 uHwuw_eK`  
accounting                                        会计，会计学 1lx\Pz@ol  
accounting advisory serve                        会计咨询服务 b!UT<:o  
accounting firm                                 会计师事务所 NGb`f-:jw  
accounting information                      会计信息，会计资料 {O!fV<Vx 9  
accounting period                             会计期间 (T`x-wTl  
accounting policies                                   会计政策 &f!!UZMt)  
accounting professional bodies                 会计职业组织，会计职业团体 X|.X4fs  
accounting records                                   会计记录 W;0_@!?mr}  
accounting responsibility                           会计责任 8(S'g+p  
accounting service                             会计服务 g[Yok`e[  
accounting standards                                会计准则 |r3eq4$Am  
Accounting Standards for Business Enterprises       企业会计准则 Rhr]ML  
accounting system                             会计系统 xi|iV1A  
accounting treatment                                会计处理 <Ojf&C^Z  
accuracy                                    准确性，精确性 @Yt[%tOF+  
additional audit procedures                      追加审计程序 G.(9I~!  
addressee                                         收件人，收信人 {qh`8  
Administration of State-owned Assets  (the～)     国有资产管理局 [. 6uw=;o  
administrative laws and regulations                 行政法规 4$y|z{[< 5  
adverse impact                                 不利影响，负面影响 u#}zNz#C5  
adverse opinion                                反对意见 KL -8Aj~  
advisory group                                  咨询组，顾问组 XSZW9/I-(|  
agency fee                                        代理费，代理费用 ."=Bx2  
aggregate                                          总计，合计为…… /S|Pq!4<  
alternation of document and record                 变造文件和记录 Q OdvzVy<  
alternative audit procedures                      替代审计程序，备选审计程序 ^mG-O  
amend                                              修改，修订 a0.)zgWr  
amortisation                                      摊销 >\VZ9bP<   
analytical capacity                             分析能力 Zb}=?fcL;@  
analytical procedures                               分析性程序 ~IlgcCF  
annual financial statements                        年度会计报表，年度财务报表 \N;s@j W  
appendix                                          附录，附表 jIuE1ve  
applicable                                         适用的 }.e*=/"MB  
applicable laws and regulations                 适用的法规 "*TnkFTR  
application systems                                  应用系统 EP{y?+E2  
apply consistently                              一贯地执行，一贯地实施 "esV#%:#J  
appropriate                                       适当的，合适的； 4J_18.JHP  
征用，挪用 |ukEnjI`u  
appropriate authorization                          适当的授权 )%UO@4  
appropriateness of audit evidence                    审计证据的适当性 jQ`cfE$sV  
approval                                    批准，核准 kbOo;<X9A  
assertion                                    (会计报表上的)认定；确认 aIJ[K  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 !&! sn"yD  
asset                                                 资产，财产 ;l~gA|A  
asset restructuring                             资产重组 q \0>SG  
assignment of duties                                 职责的划分 PBkKn3P3  
assistant                                     助理，助理人员 ;2&(]1X  
associated company                                 联属公司，联营公司 !_zmm$bR  
association                                        联合，结合；协会，社团 [?]s((A~B  
assumption                                       假设，假定 }X}fX#[  
at a given date                                         在某一特定时日 a}%>i~v<  
attestation                                         鉴证，公证 -S9$C*t  
attestation service                             鉴证服务 BcA:M\dK%  
audit adjustment                                审计调整 ~0ZP%1.B3  
audit areas                                        审计领域 &{l?j>|TM  
audit conclusion                                审计结论 C;STJrew  
audit effectiveness                             审计效果 T4w`I;&v  
audit efficiency                                  审计效率 .PxtcC.K  
audit engagement letter                      审计业务约定书 ?l bK;Kv  
audit evidence                                          审计证据 ].`i`.T  
audit fee                                    审计费 Tpkm\
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audit files                                          审计档案 _H@S(!  
audit findings                                     审计中发现的事项 C3WqUf<8`{  
audit implementation stage                        审计实施阶段 Jfo#IRC  
audit mark                                        审计标识 ar>S_
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audit materiality                                 审计重要性 oXb}6YC  
audit method                                     审计方法 6(X(f;MEl  
audit objective                                         审计目标，审计目的 +dIg&}Tr  
audit of financial statements                      会计报表审计，财务报表审计 C\ 9eR  
audit opinion                                     审计意见 H?^Poe(=(  
audit period                                      被审计期间，被审计年度 %0=|WnF-  
audit plan                                          审计计划 8Cwg V  
audit planning                                    编制审计计划，制定审计计划，审计计划 keCM}V`?"  
audit planning stage                                  审计计划阶段 eV}Ow`~I5  
audit procedure                                审计程序 2z&HT SI  
audit programme                               审计程序表，具体审计计划 7e>n{rl  
audit report                                       审计报告 xUzfBn  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 &o:wSe  
audit report with a qualified opinion                 有保留意见的审计报告 * UBU?  
audit report with an adverse opinion                否定意见的审计报告 |)yO]pB:  
audit report with dual dates                      双重日期审计报告 IQY\L@"  
audit reporting stage                                 审计报告阶段 &5c)qap;n  
audit responsibility                                   审计责任 XeJx/'9o{  
audit results                                      审计结果 6YYZ S2  
audit risk                                          审计风险 g$9Yfu  
audit sampling                                          审计抽样 @ L?7`VoE  
audit sampling techniques                         审计抽样方法，审计抽样技术 l}K{=%U>7  
audit strategies                                  审计策略 
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audit summary                                         审计总结，审计小结 ;S2^f;q~$  
audit team                                         审计小组 m03;'Nj'7#  
audit test                                    审计测试 exZa:9 sp  
audit trail                                          审计轨迹 E*j)gj9  
audit work                                        审计工作 M)( 5S1ndq  
audit working paper                                 审计工作底稿 SUHyg/|F  
audited financial statement                        审计会计报表，已审计财务报表 3Sf<oYF  
Auditing Guidelines (the～)                      审计规范指南 `epO/Uu\~u  
auditing standards                             审计准则 x>
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audit-oriented working paper                          (审计)业务类工作底稿 Pr<.ld\  
authorisation                                     授权 S0,p:Wey  
authorisation of transaction                       交易的授权 $hn#T#J3  
availability                                         可获得性 Ryr2  
B sHmzwvpLA  
balance                                      余额；差额；平衡 =P-kb^s  
balance sheet                                    资产负债表 vRYfB{~  
bank                                                 银行 M7BJ$fA0E  
bank account                                    银行账户，银行户头 DF P0WXbOE  
bank statement                                 银行对账单 k7'B5zVd  
barter transaction                              易货交易，以物换物交易 Mb"i}Yt{  
basis of audit                                    审计依据 %9uLxC;  
basis of preparation                                (会计报表的)编制基础 \Om.pOz  
book of account                               账目，账簿 r`HtN{ 6r  
borrowing                                         借款，贷款，借债 IBo)fE\O  
branch                                              分支，分支机构，分店 OZB(4{vnyC  
brought forward                                (账户余额等的)承上年，承上期，承上页 7GB>m}7  
budget                                              预算 U#G0  
building                                      建筑物；大楼 Zu,rf9LMj  
business conditions                                  业务情况，经营情况 LlrUJ-uC7  
business licence                               (企业等的)营业执照 :Fm;0R@/k  
business relation                                业务关系 {OXKXRCa  
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