[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 .bD_R7Bi6  
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审计词汇英汉对照 ._z'g_c(  
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ability to continue as a going concern               持续经营能力 @^ ik[9^H  
acceptability                                     可接受性，可接受程度 ~e@>zoM'^  
acceptable level of detection risk                     检查风险的可接受水平 7:NmCpgL!  
acceptance of engagement                       接受委托 "tS'b+SJ-S  
accepting the engagement for the first time              首次接受委托 ?yXAu0  
access to asset                                         对资产的接触 /q\_&@  
according to                                     根据，依据，依照  \4ghYQ:  
account balance                                账户余额 X
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account for                                       对……进行会计处理，核算；解释 l_/C65%.:  
accounting                                        会计，会计学 Dbx~n#nG  
accounting advisory serve                        会计咨询服务 >cL{Ya}Rz  
accounting firm                                 会计师事务所 1on'^8]0  
accounting information                      会计信息，会计资料 m+$ @'TbP  
accounting period                             会计期间 W&"|}Pi/  
accounting policies                                   会计政策 t j Vh^
 
accounting professional bodies                 会计职业组织，会计职业团体 P ,eH5w"  
accounting records                                   会计记录 !SHj$Jwa'  
accounting responsibility                           会计责任  1;eX&  
accounting service                             会计服务 aaWJ* >rJ  
accounting standards                                会计准则 mV9A{h  
Accounting Standards for Business Enterprises       企业会计准则 -m 5}#P89  
accounting system                             会计系统 4YU/uQm  
accounting treatment                                会计处理 k /EDc533d  
accuracy                                    准确性，精确性 >n.z)ZJ  
additional audit procedures                      追加审计程序 {Z{o"56f  
addressee                                         收件人，收信人 ^ons:$0h  
Administration of State-owned Assets  (the～)     国有资产管理局 *HM?YhR  
administrative laws and regulations                 行政法规 O';ew)tI  
adverse impact                                 不利影响，负面影响 IF k  
adverse opinion                                反对意见 #6S75{rnW"  
advisory group                                  咨询组，顾问组 ~H@+D}J?  
agency fee                                        代理费，代理费用 E^ h=!RW{  
aggregate                                          总计，合计为…… 3mt%!}S  
alternation of document and record                 变造文件和记录 VFD%h }  
alternative audit procedures                      替代审计程序，备选审计程序 H ;@!?I  
amend                                              修改，修订 {#Q\z>  
amortisation                                      摊销 ^DAa%u  
analytical capacity                             分析能力 _.18z+  
analytical procedures                               分析性程序 0_<N c/(P  
annual financial statements                        年度会计报表，年度财务报表 GtI6[ :1t  
appendix                                          附录，附表 &;q<M_<  
applicable                                         适用的 :_dICxaLZT  
applicable laws and regulations                 适用的法规 nX%AeDBAT  
application systems                                  应用系统 }3/~x  
apply consistently                              一贯地执行，一贯地实施 Z&yaSB  
appropriate                                       适当的，合适的； 2C+(":=}  
征用，挪用 [!*xO?yCJ  
appropriate authorization                          适当的授权 3=4SGt5m  
appropriateness of audit evidence                    审计证据的适当性 %EbiMo ]3B  
approval                                    批准，核准 p_terD:  
assertion                                    (会计报表上的)认定；确认 f_r0})  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 !)OB@F%U  
asset                                                 资产，财产 Fq,N  
asset restructuring                             资产重组 q
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assignment of duties                                 职责的划分 Ns~&sE:  
assistant                                     助理，助理人员 89eq[ |G_  
associated company                                 联属公司，联营公司 )q? $
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association                                        联合，结合；协会，社团 \%_ZV9cKF  
assumption                                       假设，假定 +$beo2x6  
at a given date                                         在某一特定时日 H"YL k  
attestation                                         鉴证，公证 }B!cv{{  
attestation service                             鉴证服务 _3^y|_!  
audit adjustment                                审计调整 w^VSj%XH!  
audit areas                                        审计领域 Xza
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audit conclusion                                审计结论 Etnb3<^[t  
audit effectiveness                             审计效果 8cr NOZS6  
audit efficiency                                  审计效率 {K.rl%_|N  
audit engagement letter                      审计业务约定书 ;lfWuU%R  
audit evidence                                          审计证据 z&'f/w8  
audit fee                                    审计费 EnCU4CU`  
audit files                                          审计档案 P\B3 y+)  
audit findings                                     审计中发现的事项 V2`;4dX*2  
audit implementation stage                        审计实施阶段 (.^8^uc7X  
audit mark                                        审计标识 |_pl;&;:  
audit materiality                                 审计重要性 j=3-Qk`"/|  
audit method                                     审计方法 1MQ/r*(  
audit objective                                         审计目标，审计目的 Yw"P)Zp  
audit of financial statements                      会计报表审计，财务报表审计 ckwF|:e7*  
audit opinion                                     审计意见 yz)ESQ~va  
audit period                                      被审计期间，被审计年度 O3_B<Em  
audit plan                                          审计计划 m6so]xr  
audit planning                                    编制审计计划，制定审计计划，审计计划 KRk~w]  
audit planning stage                                  审计计划阶段 $pu3Ig$^  
audit procedure                                审计程序 i:Mc(mW  
audit programme                               审计程序表，具体审计计划 g,?\~8-c  
audit report                                       审计报告 XJFnih  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 ,olwwv_8G  
audit report with a qualified opinion                 有保留意见的审计报告 %h*5xB]Tt  
audit report with an adverse opinion                否定意见的审计报告 jU$Y>S>l  
audit report with dual dates                      双重日期审计报告 k:0P+d  
audit reporting stage                                 审计报告阶段 PNmF}"  
audit responsibility                                   审计责任 8tZ};="F  
audit results                                      审计结果 3X'W
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audit risk                                          审计风险 BvJ=iB<E  
audit sampling                                          审计抽样 FGVb@=TO>  
audit sampling techniques                         审计抽样方法，审计抽样技术 DT? m/*  
audit strategies                                  审计策略 UX}*X`{  
audit summary                                         审计总结，审计小结 T +\B'"  
audit team                                         审计小组 a!u3HS-i  
audit test                                    审计测试 V4?Oc2mS  
audit trail                                          审计轨迹 (5(fd.m+_  
audit work                                        审计工作 Y\8+}g;KR  
audit working paper                                 审计工作底稿 + U5U.f%  
audited financial statement                        审计会计报表，已审计财务报表 +!$dO'0nt,  
Auditing Guidelines (the～)                      审计规范指南 33M}>$ZH  
auditing standards                             审计准则 wb+<a  
audit-oriented working paper                          (审计)业务类工作底稿 C9Wojo.  
authorisation                                     授权 %MNk4UsV  
authorisation of transaction                       交易的授权 ]PVto\B=  
availability                                         可获得性 sX~45u \  
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balance                                      余额；差额；平衡 Ld~4nc$H8  
balance sheet                                    资产负债表 *.dKR  
bank                                                 银行 ;&`:|Hf*  
bank account                                    银行账户，银行户头 lVT&+r~r  
bank statement                                 银行对账单 ~h|m&XK+Q  
barter transaction                              易货交易，以物换物交易 Xoi9d1fO  
basis of audit                                    审计依据 `t9.xB#Z  
basis of preparation                                (会计报表的)编制基础 x~(y "^ph  
book of account                               账目，账簿 %#4 +!  
borrowing                                         借款，贷款，借债 7<4xtK`+b  
branch                                              分支，分支机构，分店 $[w|oAwi  
brought forward                                (账户余额等的)承上年，承上期，承上页 G|V\^.f<  
budget                                              预算 m9b(3  
building                                      建筑物；大楼 4]u,x`6C  
business conditions                                  业务情况，经营情况 C$ hQN  
business licence                               (企业等的)营业执照 w[{*9  
business relation                                业务关系 uf?b%:A  
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