[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 Aoe\\'O|V  
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审计词汇英汉对照 BWt`l,nF  
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ability to continue as a going concern               持续经营能力 MIMC( <  
acceptability                                     可接受性，可接受程度 [vg&E )V  
acceptable level of detection risk                     检查风险的可接受水平 *2AD#yIKC  
acceptance of engagement                       接受委托 2W AeSUX  
accepting the engagement for the first time              首次接受委托 0TU3 _;o  
access to asset                                         对资产的接触 fBSa8D3}`  
according to                                     根据，依据，依照 d:kB Zrq  
account balance                                账户余额 }7 N6nZj`  
account for                                       对……进行会计处理，核算；解释 c-w #`  
accounting                                        会计，会计学 4G&`&fff]  
accounting advisory serve                        会计咨询服务 K
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accounting firm                                 会计师事务所 |T:R.=R$~  
accounting information                      会计信息，会计资料 Q,U0xGGz  
accounting period                             会计期间 1J?v\S$ma`  
accounting policies                                   会计政策 9+ 'i(q z  
accounting professional bodies                 会计职业组织，会计职业团体 uwe#&V-  
accounting records                                   会计记录 uibmQ|AQ  
accounting responsibility                           会计责任 x,B] J4  
accounting service                             会计服务 \}Q=q$
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accounting standards                                会计准则 k^5Lv#Z  
Accounting Standards for Business Enterprises       企业会计准则 j.E=WLKV*  
accounting system                             会计系统 +nYFL e  
accounting treatment                                会计处理 `TBXJ(Y  
accuracy                                    准确性，精确性 <PLAAh8  
additional audit procedures                      追加审计程序 8Qvs\TY  
addressee                                         收件人，收信人 %>+uEjbT  
Administration of State-owned Assets  (the～)     国有资产管理局 X%Ok ">  
administrative laws and regulations                 行政法规 !%>RHh[  
adverse impact                                 不利影响，负面影响 =p5D

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adverse opinion                                反对意见 "\|P6H  
advisory group                                  咨询组，顾问组 
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agency fee                                        代理费，代理费用 BJ|l  
aggregate                                          总计，合计为…… ;V,
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alternation of document and record                 变造文件和记录 +,e#uuj$p  
alternative audit procedures                      替代审计程序，备选审计程序 (W}F\P  
amend                                              修改，修订 TgiZ % G  
amortisation                                      摊销 'D\X$^
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analytical capacity                             分析能力 v[dUUR f  
analytical procedures                               分析性程序 {'b;lA]0  
annual financial statements                        年度会计报表，年度财务报表 5(>=};r+  
appendix                                          附录，附表 -.Wcz|  
applicable                                         适用的 CG1MT(V7?  
applicable laws and regulations                 适用的法规 x|O7}oj  
application systems                                  应用系统 "i0>>@NR'  
apply consistently                              一贯地执行，一贯地实施 F0$w9p  
appropriate                                       适当的，合适的； Q-7?'\h  
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appropriate authorization                          适当的授权 f-%M~:  
appropriateness of audit evidence                    审计证据的适当性 sfF~
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approval                                    批准，核准 s%)f<3=a  
assertion                                    (会计报表上的)认定；确认 ifDWN*k6  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 *yBVZD|?H  
asset                                                 资产，财产 VbX P7bZ  
asset restructuring                             资产重组 sT^R0Q'>  
assignment of duties                                 职责的划分 |ADf~-AY  
assistant                                     助理，助理人员 u)oAQ< w  
associated company                                 联属公司，联营公司 }3 xkA  
association                                        联合，结合；协会，社团 M7=,J;@  
assumption                                       假设，假定 JduO^Fit  
at a given date                                         在某一特定时日 9c@M(U@Yh  
attestation                                         鉴证，公证 u)@:V)z  
attestation service                             鉴证服务 ,rMf;/[  
audit adjustment                                审计调整 s"jvO>[  
audit areas                                        审计领域 =gVMt  
audit conclusion                                审计结论 X4%uY  
audit effectiveness                             审计效果 #^}H)>jWy  
audit efficiency                                  审计效率 Xg dBLb  
audit engagement letter                      审计业务约定书 Ema[M5$R  
audit evidence                                          审计证据 &5W;E+Pub  
audit fee                                    审计费 Pe<VPf9+  
audit files                                          审计档案 M<-Q8a~  
audit findings                                     审计中发现的事项 DNGyEC  
audit implementation stage                        审计实施阶段 qPDNDkjDD  
audit mark                                        审计标识 {$8+n::  
audit materiality                                 审计重要性 a_b#hM/c;  
audit method                                     审计方法 9pLe8D  
audit objective                                         审计目标，审计目的 (L(7)WbH  
audit of financial statements                      会计报表审计，财务报表审计 x}/jh  
audit opinion                                     审计意见 D;en!.[Z  
audit period                                      被审计期间，被审计年度 !v8
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audit plan                                          审计计划 ~4fE`-O  
audit planning                                    编制审计计划，制定审计计划，审计计划 a>47k{RSzE  
audit planning stage                                  审计计划阶段 m)A:w.
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audit procedure                                审计程序 2 7)IfE  
audit programme                               审计程序表，具体审计计划 VeQGdyh Y  
audit report                                       审计报告 xJ>5 ol  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 J 8 KiL  
audit report with a qualified opinion                 有保留意见的审计报告 B $u/n  
audit report with an adverse opinion                否定意见的审计报告 Ph^1Ko"2  
audit report with dual dates                      双重日期审计报告 cZVx4y%kz
 
audit reporting stage                                 审计报告阶段 %9cT#9!7  
audit responsibility                                   审计责任 }u8(7  
audit results                                      审计结果 7r;16"  
audit risk                                          审计风险 JCcYFtW  
audit sampling                                          审计抽样 C3'xU`=7  
audit sampling techniques                         审计抽样方法，审计抽样技术 J%?5d:iN+  
audit strategies                                  审计策略 Y%;J/4dd  
audit summary                                         审计总结，审计小结 UF-&L:s[  
audit team                                         审计小组 ,#2~<  
audit test                                    审计测试 G2|jS@L#  
audit trail                                          审计轨迹 'vNju1sfk  
audit work                                        审计工作 ,8r?C!m]  
audit working paper                                 审计工作底稿 Ao\P|K9MyL  
audited financial statement                        审计会计报表，已审计财务报表 #LR4%}mg  
Auditing Guidelines (the～)                      审计规范指南 ),yar9C  
auditing standards                             审计准则 e|oMbTZ5m  
audit-oriented working paper                          (审计)业务类工作底稿 ;`oK5  
authorisation                                     授权 SnG(/1C8  
authorisation of transaction                       交易的授权 9)wYSz'  
availability                                         可获得性 xf&[QG+Ef  
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balance                                      余额；差额；平衡 _0+X32HjJ  
balance sheet                                    资产负债表 '> ib K|  
bank                                                 银行 >B6*`3v  
bank account                                    银行账户，银行户头 j!agD_J  
bank statement                                 银行对账单 i D9 */  
barter transaction                              易货交易，以物换物交易 Z[Tou  
basis of audit                                    审计依据 0B(s+#s  
basis of preparation                                (会计报表的)编制基础 - VJx)g  
book of account                               账目，账簿 j JIP $  
borrowing                                         借款，贷款，借债 1)k+v17]f5  
branch                                              分支，分支机构，分店 OKh0m_ )7  
brought forward                                (账户余额等的)承上年，承上期，承上页 Lf(( zk:pt  
budget                                              预算 ~vz%I^xW  
building                                      建筑物；大楼 WkXgz6 P  
business conditions                                  业务情况，经营情况 x|m9?[ !_  
business licence                               (企业等的)营业执照 6FzB-],  
business relation                                业务关系 [2-n*a(q  
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