[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 zu^?9k  
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审计词汇英汉对照 4#;rv$ {  
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ability to continue as a going concern               持续经营能力 5#$E4k:YV  
acceptability                                     可接受性，可接受程度 1K09iB  
acceptable level of detection risk                     检查风险的可接受水平 3
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acceptance of engagement                       接受委托 V\!FD5%  
accepting the engagement for the first time              首次接受委托 UFouIS#L  
access to asset                                         对资产的接触 H6bomp"  
according to                                     根据，依据，依照 aE1h0`OT  
account balance                                账户余额 Dn<2.!ZKQ  
account for                                       对……进行会计处理，核算；解释 $C,f>^1  
accounting                                        会计，会计学 C&zgt :q6}  
accounting advisory serve                        会计咨询服务 o=q N+-N  
accounting firm                                 会计师事务所 IC92lPM }  
accounting information                      会计信息，会计资料 FspI[gUN,  
accounting period                             会计期间 Jj
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accounting policies                                   会计政策 +qD4`aI 
 
accounting professional bodies                 会计职业组织，会计职业团体 f*2V  
accounting records                                   会计记录 W{1=O)w  
accounting responsibility                           会计责任 I;uZ/cZ|/  
accounting service                             会计服务 j%]i#iqF  
accounting standards                                会计准则 AN$}%t"  
Accounting Standards for Business Enterprises       企业会计准则 ,#gA(B#  
accounting system                             会计系统 %}+j4n  
accounting treatment                                会计处理 q fadsVp  
accuracy                                    准确性，精确性 xO"5bj  
additional audit procedures                      追加审计程序 vh KA8vr  
addressee                                         收件人，收信人 $T1 D ?X  
Administration of State-owned Assets  (the～)     国有资产管理局 ULjW589zb  
administrative laws and regulations                 行政法规 pOlQOdl  
adverse impact                                 不利影响，负面影响 &nZ=w#_  
adverse opinion                                反对意见 3/}=x<ui  
advisory group                                  咨询组，顾问组 `r+e!o  
agency fee                                        代理费，代理费用 [<`xAh_,  
aggregate                                          总计，合计为…… +3]@0VM26;  
alternation of document and record                 变造文件和记录 p
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alternative audit procedures                      替代审计程序，备选审计程序 VP0wa>50!  
amend                                              修改，修订 6H.D`"cj  
amortisation                                      摊销 (+CB)nV0IA  
analytical capacity                             分析能力 P[#V{%f* 5  
analytical procedures                               分析性程序 UMx>n18;f9  
annual financial statements                        年度会计报表，年度财务报表 p,]Hs{R  
appendix                                          附录，附表 N$:[`,  
applicable                                         适用的 &R\ .^3  
applicable laws and regulations                 适用的法规 } Yjic4?  
application systems                                  应用系统 S"5</*  
apply consistently                              一贯地执行，一贯地实施 Fg5>CppH  
appropriate                                       适当的，合适的； Eq~&d.j  
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appropriate authorization                          适当的授权 K s8S^77  
appropriateness of audit evidence                    审计证据的适当性 Q4CxtY  
approval                                    批准，核准 5<,}^4wWZ  
assertion                                    (会计报表上的)认定；确认 ?G0=\U< o,  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 /G G QO$'  
asset                                                 资产，财产 o
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asset restructuring                             资产重组 l')?w]|  
assignment of duties                                 职责的划分 #Rl I([f|&  
assistant                                     助理，助理人员 i7cMe8  
associated company                                 联属公司，联营公司 ]*ZL>fuD|  
association                                        联合，结合；协会，社团 ?J%$;"q  
assumption                                       假设，假定 }yx'U 3  
at a given date                                         在某一特定时日 |v[{k>7f  
attestation                                         鉴证，公证 qD7#q]  
attestation service                             鉴证服务 yZUB8erb.  
audit adjustment                                审计调整 D0lgKQ  
audit areas                                        审计领域 FUvZMA$  
audit conclusion                                审计结论 fC&Egy  
audit effectiveness                             审计效果 Q$
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audit efficiency                                  审计效率 E`u=$~K  
audit engagement letter                      审计业务约定书 &>*f J  
audit evidence                                          审计证据 ~y$B#.l  
audit fee                                    审计费 W*}q;ub;  
audit files                                          审计档案 j'X]bd'  
audit findings                                     审计中发现的事项 t?QR27cs$  
audit implementation stage                        审计实施阶段 B9>3xxp(by  
audit mark                                        审计标识 st +X~;PX*  
audit materiality                                 审计重要性 @&83/U?  
audit method                                     审计方法 g5; W6QX  
audit objective                                         审计目标，审计目的 _F;(#D  
audit of financial statements                      会计报表审计，财务报表审计
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audit opinion                                     审计意见 `.#e4 FBW  
audit period                                      被审计期间，被审计年度 *&% kkbA  
audit plan                                          审计计划 Y\& 4`v'  
audit planning                                    编制审计计划，制定审计计划，审计计划 CL dLOu"  
audit planning stage                                  审计计划阶段 df&d+jY  
audit procedure                                审计程序 O)Nj'Hcu  
audit programme                               审计程序表，具体审计计划 w`CGDF\Oo  
audit report                                       审计报告 5owUQg,W  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 #T99p+O  
audit report with a qualified opinion                 有保留意见的审计报告 [8^jwnAYS  
audit report with an adverse opinion                否定意见的审计报告 %)i?\(/  
audit report with dual dates                      双重日期审计报告 Q|"{<2"]U0  
audit reporting stage                                 审计报告阶段 1Ty{k^%  
audit responsibility                                   审计责任 /H:'(W_b;  
audit results                                      审计结果 f)({;,q  
audit risk                                          审计风险 B+`m  
audit sampling                                          审计抽样 A%"mySW  
audit sampling techniques                         审计抽样方法，审计抽样技术 @j K7bab:  
audit strategies                                  审计策略 Fm#4;'x5E  
audit summary                                         审计总结，审计小结 G!ty@ Fx  
audit team                                         审计小组 Y@
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audit test                                    审计测试 V#ZF0a]  
audit trail                                          审计轨迹 >wNE!Oa*B  
audit work                                        审计工作 c}U&!R2p{  
audit working paper                                 审计工作底稿 ']Nw{}eS`  
audited financial statement                        审计会计报表，已审计财务报表  =SRp  
Auditing Guidelines (the～)                      审计规范指南 S"!nM]2L  
auditing standards                             审计准则 ^;Nu\c  
audit-oriented working paper                          (审计)业务类工作底稿 @-NdgM<  
authorisation                                     授权 _W@q %L>  
authorisation of transaction                       交易的授权 THi*'D/  
availability                                         可获得性 b*no.eB  
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balance                                      余额；差额；平衡 |p4F^!9  
balance sheet                                    资产负债表 R.Ao%VT  
bank                                                 银行 B+ud-M0  
bank account                                    银行账户，银行户头 eRWTuIV6  
bank statement                                 银行对账单 ' {5|[  
barter transaction                              易货交易，以物换物交易 t9
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basis of audit                                    审计依据 G[) Ll=  
basis of preparation                                (会计报表的)编制基础 ' &^:@V  
book of account                               账目，账簿 +Tf,2?O  
borrowing                                         借款，贷款，借债 HC@E&t  
branch                                              分支，分支机构，分店 "]f0wLzh  
brought forward                                (账户余额等的)承上年，承上期，承上页 V)mRG`L  
budget                                              预算 Hq?-e?Nc  
building                                      建筑物；大楼 *8CI'U X  
business conditions                                  业务情况，经营情况 ULIbVy7Y  
business licence                               (企业等的)营业执照 !_QE|tVeR  
business relation                                业务关系 npkE[JE:  
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