[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 Nka 3H7`  
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审计词汇英汉对照 I.it4~]H  
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ability to continue as a going concern               持续经营能力 Y]DC; ,  
acceptability                                     可接受性，可接受程度 *Tr9pq%m  
acceptable level of detection risk                     检查风险的可接受水平 +G)a+r'0Q  
acceptance of engagement                       接受委托 }=|plz}  
accepting the engagement for the first time              首次接受委托 gBOF#"-  
access to asset                                         对资产的接触 nPk&/H%5hn  
according to                                     根据，依据，依照 +[}<u--  
account balance                                账户余额 e xkPu-[W  
account for                                       对……进行会计处理，核算；解释 4hzdc] a  
accounting                                        会计，会计学 qB3E  
accounting advisory serve                        会计咨询服务 $g),|[x+(  
accounting firm                                 会计师事务所 jZ''0Lclpc  
accounting information                      会计信息，会计资料 G&08Qb ,N  
accounting period                             会计期间 f{2I2kJr  
accounting policies                                   会计政策 =MT'e,T  
accounting professional bodies                 会计职业组织，会计职业团体 -q \Rbb5M  
accounting records                                   会计记录 FH%M5RD  
accounting responsibility                           会计责任 ^bq,+1;@Q  
accounting service                             会计服务 V[n,fEPBr  
accounting standards                                会计准则 $W%-Mm  
Accounting Standards for Business Enterprises       企业会计准则 45&Rl,2  
accounting system                             会计系统 :6]qr86  
accounting treatment                                会计处理 ]E6r)C  
accuracy                                    准确性，精确性 rQosI:$  
additional audit procedures                      追加审计程序 }}Z2@}  
addressee                                         收件人，收信人 *%*Bo9a/  
Administration of State-owned Assets  (the～)     国有资产管理局 M3r;Pdj2r  
administrative laws and regulations                 行政法规 yCN?kH G  
adverse impact                                 不利影响，负面影响 s6'=4gM  
adverse opinion                                反对意见 :(@P *"j  
advisory group                                  咨询组，顾问组 TFAR>8Nm  
agency fee                                        代理费，代理费用 u60RuP&  
aggregate                                          总计，合计为…… >dgz/n?:v  
alternation of document and record                 变造文件和记录 P#D|CP/Cu  
alternative audit procedures                      替代审计程序，备选审计程序 X4{<{D`0t8  
amend                                              修改，修订 vmh>|N4a7  
amortisation                                      摊销 ]LEaoOecu  
analytical capacity                             分析能力 `YqXF=-  
analytical procedures                               分析性程序 0Ua=&;/2  
annual financial statements                        年度会计报表，年度财务报表 R:j mn  
appendix                                          附录，附表 E^$8nqCL:  
applicable                                         适用的 _?bO /y_y  
applicable laws and regulations                 适用的法规 ci/qm\JI<<  
application systems                                  应用系统 N,l"9>CF  
apply consistently                              一贯地执行，一贯地实施 ~@(
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appropriate                                       适当的，合适的； x P/q[7>#Q  
征用，挪用 N9*:]a  
appropriate authorization                          适当的授权 Cy)N hgz  
appropriateness of audit evidence                    审计证据的适当性 ,HI%ym  
approval                                    批准，核准 yDWBrN._  
assertion                                    (会计报表上的)认定；确认 [A~ Hl  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 ZCViZWo  
asset                                                 资产，财产 sG)aw`_j  
asset restructuring                             资产重组 K/j u=>  
assignment of duties                                 职责的划分 @_7rd   
assistant                                     助理，助理人员 klH?
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associated company                                 联属公司，联营公司 ib~i ^_p  
association                                        联合，结合；协会，社团 g[bu9i  
assumption                                       假设，假定 43]y]/d
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at a given date                                         在某一特定时日
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attestation                                         鉴证，公证 -/V(Z+dj  
attestation service                             鉴证服务 ZhoV,/\+  
audit adjustment                                审计调整 
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audit areas                                        审计领域 vB}c6A4'U  
audit conclusion                                审计结论 g7a446QR\K  
audit effectiveness                             审计效果 LrT EF j  
audit efficiency                                  审计效率 *8po0s  
audit engagement letter                      审计业务约定书 .g1x$cQ1<  
audit evidence                                          审计证据 VBw5[  
audit fee                                    审计费 3u&,3:  
audit files                                          审计档案 j/fniyJ)  
audit findings                                     审计中发现的事项 u&^KrOM@#  
audit implementation stage                        审计实施阶段 O ;[Mi  
audit mark                                        审计标识 9t6c*|60#n  
audit materiality                                 审计重要性 W`NF40)  
audit method                                     审计方法 C*3St`2@9  
audit objective                                         审计目标，审计目的 [0aC]XQZ  
audit of financial statements                      会计报表审计，财务报表审计 )Jdku}Pf  
audit opinion                                     审计意见 :8hI3]9  
audit period                                      被审计期间，被审计年度 3ce$eZE  
audit plan                                          审计计划 <U1T_fiBoc  
audit planning                                    编制审计计划，制定审计计划，审计计划 0y+^{@lU  
audit planning stage                                  审计计划阶段 E}v8Q~A(  
audit procedure                                审计程序 `GdH ,:S>  
audit programme                               审计程序表，具体审计计划 3T0~k--  
audit report                                       审计报告 s \pukpf@  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 go A=U  
audit report with a qualified opinion                 有保留意见的审计报告 0c`nk\vUy  
audit report with an adverse opinion                否定意见的审计报告 3Ovx)qKxd  
audit report with dual dates                      双重日期审计报告 nc\`y,>l8  
audit reporting stage                                 审计报告阶段 J"LLj*,0"  
audit responsibility                                   审计责任 ydo9 P5E  
audit results                                      审计结果 /e|Lw4$@S  
audit risk                                          审计风险 d}':7Np  
audit sampling                                          审计抽样 u[Kz^ga<  
audit sampling techniques                         审计抽样方法，审计抽样技术 Nw$OJ9$L>  
audit strategies                                  审计策略 ..X_nF  
audit summary                                         审计总结，审计小结 $ P5K  
audit team                                         审计小组 X%j`rQk`  
audit test                                    审计测试 }7(+#ISK6  
audit trail                                          审计轨迹 XsQ81j.  
audit work                                        审计工作 ]%HxzJ  
audit working paper                                 审计工作底稿 1n[)({OQ  
audited financial statement                        审计会计报表，已审计财务报表 Nr~!5XO  
Auditing Guidelines (the～)                      审计规范指南 \)rMC]  
auditing standards                             审计准则 ?]$<Ufr  
audit-oriented working paper                          (审计)业务类工作底稿 6V%}2YE?X  
authorisation                                     授权 'jfE?n
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authorisation of transaction                       交易的授权 $qz{L~ <  
availability                                         可获得性 ]xHiy+  
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balance                                      余额；差额；平衡 #~)A#~4O  
balance sheet                                    资产负债表 #UoFU{6tM  
bank                                                 银行 6XF Ufi+  
bank account                                    银行账户，银行户头 )9_W"'V  
bank statement                                 银行对账单 gBv!E9~l  
barter transaction                              易货交易，以物换物交易 yRyXlZC  
basis of audit                                    审计依据 L"vrX  
basis of preparation                                (会计报表的)编制基础 bs?\ )R5/  
book of account                               账目，账簿 uX3yq<lK"  
borrowing                                         借款，贷款，借债 q i yK  
branch                                              分支，分支机构，分店 &q
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brought forward                                (账户余额等的)承上年，承上期，承上页 T`":Q1n  
budget                                              预算
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building                                      建筑物；大楼 Rw{' O]Q*  
business conditions                                  业务情况，经营情况 I3Z?xsa@Z  
business licence                               (企业等的)营业执照 hmGlGc,lf  
business relation                                业务关系 Ig}hap]G  
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