[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 H4JTGt1"  
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审计词汇英汉对照 F:l%O#V  
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ability to continue as a going concern               持续经营能力 Wr5V`sM  
acceptability                                     可接受性，可接受程度 ->{KVPHe{  
acceptable level of detection risk                     检查风险的可接受水平 [=_jYzD,j|  
acceptance of engagement                       接受委托 D)'bH5  
accepting the engagement for the first time              首次接受委托 $a%MOKr  
access to asset                                         对资产的接触 - CWywuD  
according to                                     根据，依据，依照 uOGw9O-d9  
account balance                                账户余额 N"y)Oca{  
account for                                       对……进行会计处理，核算；解释 gGS=cdl
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accounting                                        会计，会计学 *cnNuT  
accounting advisory serve                        会计咨询服务 (%:c#;#  
accounting firm                                 会计师事务所 0{[,E.  
accounting information                      会计信息，会计资料 }-3mPy(*%  
accounting period                             会计期间 /^
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accounting policies                                   会计政策  _\HQvH  
accounting professional bodies                 会计职业组织，会计职业团体 ++#5  
accounting records                                   会计记录 :U(A;U1,  
accounting responsibility                           会计责任 XF_ pN[}  
accounting service                             会计服务 !&Pui{F  
accounting standards                                会计准则 1&o|TT/  
Accounting Standards for Business Enterprises       企业会计准则 EUgs6[w 4  
accounting system                             会计系统 O<;3M' y\  
accounting treatment                                会计处理 @Pz
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accuracy                                    准确性，精确性 m<g~H4  
additional audit procedures                      追加审计程序 @jlw_ob2g  
addressee                                         收件人，收信人 u=_mvN  
Administration of State-owned Assets  (the～)     国有资产管理局 Ji 0 tQV  
administrative laws and regulations                 行政法规 5lT*hF  
adverse impact                                 不利影响，负面影响 wIBO ^w\
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adverse opinion                                反对意见 y<bDTeoo  
advisory group                                  咨询组，顾问组 9]wN Bd  
agency fee                                        代理费，代理费用 '!a'ZjYyi  
aggregate                                          总计，合计为…… ohGfp9H
 
alternation of document and record                 变造文件和记录 AjgF6[B  
alternative audit procedures                      替代审计程序，备选审计程序 *C=>X193U  
amend                                              修改，修订 )Iq<+IJ  
amortisation                                      摊销 6qd\)q6T&x  
analytical capacity                             分析能力 K>l~SDcZ3  
analytical procedures                               分析性程序 NL0n009"c$  
annual financial statements                        年度会计报表，年度财务报表 'anG:=  
appendix                                          附录，附表 U2~kJ  
applicable                                         适用的 om-omo&,X=  
applicable laws and regulations                 适用的法规 5j-YM  
application systems                                  应用系统 -{vK us  
apply consistently                              一贯地执行，一贯地实施 ,$+V  
appropriate                                       适当的，合适的； klR|6u]%  
征用，挪用 t\j*}# S  
appropriate authorization                          适当的授权 _aMPa+D=P  
appropriateness of audit evidence                    审计证据的适当性 ^_5r<{7/ :  
approval                                    批准，核准 qH6>!=00  
assertion                                    (会计报表上的)认定；确认 Wh2tNyS  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 Sw^u3  
asset                                                 资产，财产 f [^Aw(o  
asset restructuring                             资产重组 }sO&. ME  
assignment of duties                                 职责的划分 wtV#l4  
assistant                                     助理，助理人员 M6-&R=78K  
associated company                                 联属公司，联营公司 fGw9!  
association                                        联合，结合；协会，社团 4^OY C  
assumption                                       假设，假定 >q1L2',pK  
at a given date                                         在某一特定时日 WPG(@zD  
attestation                                         鉴证，公证 7y@P a&^8  
attestation service                             鉴证服务 u21EP[[,  
audit adjustment                                审计调整 Y6L~K?  
audit areas                                        审计领域 KX7>^Bt&k  
audit conclusion                                审计结论 n%s ]30Xs  
audit effectiveness                             审计效果 ^7KH _t8
 
audit efficiency                                  审计效率 a1y-3z  
audit engagement letter                      审计业务约定书 ?r2` Q  
audit evidence                                          审计证据 *6F[t.Or  
audit fee                                    审计费 Gvqxi|  
audit files                                          审计档案 2nIw7>.}f  
audit findings                                     审计中发现的事项 W+X6@/BO  
audit implementation stage                        审计实施阶段 6}Y#=}  
audit mark                                        审计标识 6Yxh9*N~]  
audit materiality                                 审计重要性 f|lU6EkU  
audit method                                     审计方法 Zt.|oYH$  
audit objective                                         审计目标，审计目的 VsE9H]v   
audit of financial statements                      会计报表审计，财务报表审计 `o8/(`a  
audit opinion                                     审计意见 O[)kboY  
audit period                                      被审计期间，被审计年度  J@Q7p}  
audit plan                                          审计计划 sAD}#Zw$  
audit planning                                    编制审计计划，制定审计计划，审计计划 o,8TDg  
audit planning stage                                  审计计划阶段 hP)LY=-2  
audit procedure                                审计程序 krvp&+uX  
audit programme                               审计程序表，具体审计计划 [>%xd)8.c  
audit report                                       审计报告 "Yj'oE%\  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 thM4vq  
audit report with a qualified opinion                 有保留意见的审计报告 t*T2Z-!P  
audit report with an adverse opinion                否定意见的审计报告 4'A!; ]:  
audit report with dual dates                      双重日期审计报告 g($DdKc|g  
audit reporting stage                                 审计报告阶段 M={V|H0  
audit responsibility                                   审计责任 ],a5)kV  
audit results                                      审计结果 Q;JM$a?5iV  
audit risk                                          审计风险 |pp*|v1t  
audit sampling                                          审计抽样 m6CI{Sa](l  
audit sampling techniques                         审计抽样方法，审计抽样技术 T iiWp!mX  
audit strategies                                  审计策略 1\>^m  
audit summary                                         审计总结，审计小结 8Sh54H  
audit team                                         审计小组 Y+*0~xm4  
audit test                                    审计测试 m?fy^>1  
audit trail                                          审计轨迹 9"A`sGZ  
audit work                                        审计工作 k$J zH$  
audit working paper                                 审计工作底稿 ?ztkE62t  
audited financial statement                        审计会计报表，已审计财务报表 `FTy+8mw  
Auditing Guidelines (the～)                      审计规范指南 S4Ww5G?.  
auditing standards                             审计准则 =U|.^5sa#  
audit-oriented working paper                          (审计)业务类工作底稿 9:1Q1,-i!-  
authorisation                                     授权 Ksj -zR;  
authorisation of transaction                       交易的授权 _i|t Y4L  
availability                                         可获得性 E!l!OtFL  
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balance                                      余额；差额；平衡 lXiKY@R#  
balance sheet                                    资产负债表 R:k5QD9/&p  
bank                                                 银行 E5xzy/ZQ  
bank account                                    银行账户，银行户头 $gy*D7  
bank statement                                 银行对账单 pDIVZC  
barter transaction                              易货交易，以物换物交易 IS 2^g>T#1  
basis of audit                                    审计依据 -~30)J=e`  
basis of preparation                                (会计报表的)编制基础 &c:Ad% z  
book of account                               账目，账簿 khrb-IY@  
borrowing                                         借款，贷款，借债 Vq\`+&A  
branch                                              分支，分支机构，分店 s1NKLt  
brought forward                                (账户余额等的)承上年，承上期，承上页 U4-g^S[  
budget                                              预算 F
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building                                      建筑物；大楼 *HO}~A%Lx  
business conditions                                  业务情况，经营情况 Dg?70v<a  
business licence                               (企业等的)营业执照 o.G!7  
business relation                                业务关系 |>htvDL  
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