[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 Fw+JhIVP  
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审计词汇英汉对照 !Wvzum@5D  
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ability to continue as a going concern               持续经营能力 itm;,Sbg  
acceptability                                     可接受性，可接受程度 LOX[h$
 
acceptable level of detection risk                     检查风险的可接受水平 x&l?Cfvv=  
acceptance of engagement                       接受委托 XU2HWa  
accepting the engagement for the first time              首次接受委托 ";`ddN3  
access to asset                                         对资产的接触 )3.udx  
according to                                     根据，依据，依照 'M_8U0k  
account balance                                账户余额 S5"xb  
account for                                       对……进行会计处理，核算；解释 Xr:"8FT  
accounting                                        会计，会计学 j~\\,fl=  
accounting advisory serve                        会计咨询服务 wC{=o`v  
accounting firm                                 会计师事务所 v%/8pmZw;  
accounting information                      会计信息，会计资料 <s9Sx>Zb  
accounting period                             会计期间 C UnZ}@?d  
accounting policies                                   会计政策 8hQ" rrj+  
accounting professional bodies                 会计职业组织，会计职业团体 (8GJLs 8  
accounting records                                   会计记录 IQGIU3O  
accounting responsibility                           会计责任 "3Dvc7V  
accounting service                             会计服务 ( dpBGt@  
accounting standards                                会计准则 KofjveOiC  
Accounting Standards for Business Enterprises       企业会计准则 f4/!iiS}r  
accounting system                             会计系统 Yl&eeM  
accounting treatment                                会计处理 F ` J(+  
accuracy                                    准确性，精确性 kC01s  
additional audit procedures                      追加审计程序 *7ap[YXZ\w  
addressee                                         收件人，收信人 agBK
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Administration of State-owned Assets  (the～)     国有资产管理局 oMLpl3pl  
administrative laws and regulations                 行政法规 dWR?1sV|e  
adverse impact                                 不利影响，负面影响 7vNS@[8  
adverse opinion                                反对意见 S^I38gJd  
advisory group                                  咨询组，顾问组 To}L%
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agency fee                                        代理费，代理费用 t82Bp[t  
aggregate                                          总计，合计为…… %T}{rU~X  
alternation of document and record                 变造文件和记录 ^[&*B#(  
alternative audit procedures                      替代审计程序，备选审计程序 ? @h  
amend                                              修改，修订 Y91TF'  
amortisation                                      摊销 </bWFW~x  
analytical capacity                             分析能力 E4}MvV=  
analytical procedures                               分析性程序 xdYjl.f  
annual financial statements                        年度会计报表，年度财务报表 ;NRm ,  
appendix                                          附录，附表 x[WT)  
applicable                                         适用的 ~>>o'H6  
applicable laws and regulations                 适用的法规 Z'S>i*Ts  
application systems                                  应用系统 I #1_  
apply consistently                              一贯地执行，一贯地实施 :eHh }  
appropriate                                       适当的，合适的； 8uyVx9C0  
征用，挪用 aR}NAL_`w  
appropriate authorization                          适当的授权 DMfC(w.d  
appropriateness of audit evidence                    审计证据的适当性 FE M_7M  
approval                                    批准，核准 8 Sl[&  
assertion                                    (会计报表上的)认定；确认 +ZizT.$&  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 lCd^
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asset                                                 资产，财产 = \CbX  
asset restructuring                             资产重组 ZJy D/9y  
assignment of duties                                 职责的划分 5 mER&SX  
assistant                                     助理，助理人员 Cgq9~U !  
associated company                                 联属公司，联营公司 (>WV
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association                                        联合，结合；协会，社团 vk{4:^6.TV  
assumption                                       假设，假定 qaw5<
 
at a given date                                         在某一特定时日 #n2GW^x  
attestation                                         鉴证，公证 LwY_6[Ef  
attestation service                             鉴证服务 [C771~BL>  
audit adjustment                                审计调整 y,Dfqt  
audit areas                                        审计领域 ?x N8HG4  
audit conclusion                                审计结论
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audit effectiveness                             审计效果 V X211U.Q  
audit efficiency                                  审计效率 Kz$Ijj  
audit engagement letter                      审计业务约定书 [jAhw>  
audit evidence                                          审计证据 |7|mnOBdDf  
audit fee                                    审计费 Qf cW  
audit files                                          审计档案 ^$
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audit findings                                     审计中发现的事项 _NA]= #J  
audit implementation stage                        审计实施阶段 ,wRrx&  
audit mark                                        审计标识 <9@VY  
audit materiality                                 审计重要性 1$".7}M4$  
audit method                                     审计方法 ffE%{B?  
audit objective                                         审计目标，审计目的 nr s!e  
audit of financial statements                      会计报表审计，财务报表审计 T,WWQm  
audit opinion                                     审计意见 t{?_]2vl  
audit period                                      被审计期间，被审计年度 !Z4,UTu|Q  
audit plan                                          审计计划 oL VtP  
audit planning                                    编制审计计划，制定审计计划，审计计划 !Y\hF|[z  
audit planning stage                                  审计计划阶段 /JveN8L%  
audit procedure                                审计程序 ^e&
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audit programme                               审计程序表，具体审计计划 1$xt=*.u|  
audit report                                       审计报告 HF47Lc*c  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 ZQ~?  
audit report with a qualified opinion                 有保留意见的审计报告 9F ,jvCM63  
audit report with an adverse opinion                否定意见的审计报告 }
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audit report with dual dates                      双重日期审计报告 h[XGFz  
audit reporting stage                                 审计报告阶段 NiyAAw   
audit responsibility                                   审计责任 tH W"eag  
audit results                                      审计结果 ]}'WNy6c&x  
audit risk                                          审计风险 3%cNePlr  
audit sampling                                          审计抽样 <D&75C#  
audit sampling techniques                         审计抽样方法，审计抽样技术 Ef?_d]  
audit strategies                                  审计策略 J+.t\R  
audit summary                                         审计总结，审计小结 8,B9y
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audit team                                         审计小组 2<.}]yi  
audit test                                    审计测试 vW]BOzK  
audit trail                                          审计轨迹 F6q}(+9i  
audit work                                        审计工作 FEdyh?$  
audit working paper                                 审计工作底稿 d]@9kG  
audited financial statement                        审计会计报表，已审计财务报表 +A:}5{  
Auditing Guidelines (the～)                      审计规范指南 751\K`L  
auditing standards                             审计准则 wHIS}OONz  
audit-oriented working paper                          (审计)业务类工作底稿 B<0lif|  
authorisation                                     授权 Jwa2Y0  
authorisation of transaction                       交易的授权 >6rPDzW`Dx  
availability                                         可获得性 l@Ml8+  
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balance                                      余额；差额；平衡 DtZkrj)D/  
balance sheet                                    资产负债表 TF{ xFb)  
bank                                                 银行 d}WAP m  
bank account                                    银行账户，银行户头 ~Q6ufTGhpM  
bank statement                                 银行对账单 hwC3['  
barter transaction                              易货交易，以物换物交易 A Ys<IMQ  
basis of audit                                    审计依据 $(_i>&d<  
basis of preparation                                (会计报表的)编制基础 DrB=  
book of account                               账目，账簿 I[F.M}5
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borrowing                                         借款，贷款，借债 koAc-o  
branch                                              分支，分支机构，分店 */Y@:Sjf  
brought forward                                (账户余额等的)承上年，承上期，承上页 VqYe0-^=P  
budget                                              预算 nE/T)[1|  
building                                      建筑物；大楼 8E$
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business conditions                                  业务情况，经营情况 +  1v@L  
business licence                               (企业等的)营业执照 /yH:ur
 
business relation                                业务关系 l(<o,Uv[`  
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