[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 Io]FDPN  
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审计词汇英汉对照 - I|xW  
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ability to continue as a going concern               持续经营能力 .>B'oD  
acceptability                                     可接受性，可接受程度 NUFz'MPv  
acceptable level of detection risk                     检查风险的可接受水平 i)o;,~ee  
acceptance of engagement                       接受委托 x%}D+2ro-t  
accepting the engagement for the first time              首次接受委托 `I5^zi8  
access to asset                                         对资产的接触 }csA|cC  
according to                                     根据，依据，依照 N'v3 |g  
account balance                                账户余额 r%PWv0z_c  
account for                                       对……进行会计处理，核算；解释 {cm?Q\DT  
accounting                                        会计，会计学 6{y7e L3!  
accounting advisory serve                        会计咨询服务 (F4 e}hr&  
accounting firm                                 会计师事务所 1Z# $X`  
accounting information                      会计信息，会计资料 '47 b"uV  
accounting period                             会计期间 qT$k%(  
accounting policies                                   会计政策 i.Rl
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accounting professional bodies                 会计职业组织，会计职业团体 $+*nb4  
accounting records                                   会计记录 1>J.kQR^  
accounting responsibility                           会计责任 p R'J4~  
accounting service                             会计服务 0^ODJ7  
accounting standards                                会计准则 aOzIo-  
Accounting Standards for Business Enterprises       企业会计准则 QH/py  
accounting system                             会计系统 0\dmp'j]  
accounting treatment                                会计处理 F^yW3|Sb  
accuracy                                    准确性，精确性 ra$:ibLN  
additional audit procedures                      追加审计程序 hQn?qJy%W  
addressee                                         收件人，收信人 ?"x4u#x  
Administration of State-owned Assets  (the～)     国有资产管理局 Ei4^__g\'  
administrative laws and regulations                 行政法规 #rlgeHG!fs  
adverse impact                                 不利影响，负面影响 !#KKJ`uB"  
adverse opinion                                反对意见 :;+!ID_
  
advisory group                                  咨询组，顾问组 caEIE0H~  
agency fee                                        代理费，代理费用 8mr fs%_  
aggregate                                          总计，合计为…… i7H([b<_m  
alternation of document and record                 变造文件和记录 n
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alternative audit procedures                      替代审计程序，备选审计程序 rT= "ciQ  
amend                                              修改，修订 R655@|RT  
amortisation                                      摊销 Qe~C}j%  
analytical capacity                             分析能力 3g7]$}  
analytical procedures                               分析性程序 {Lju7'5L  
annual financial statements                        年度会计报表，年度财务报表 P#pb48^-  
appendix                                          附录，附表 y95 #t  
applicable                                         适用的  WDNj7  
applicable laws and regulations                 适用的法规 !UzE&CirV  
application systems                                  应用系统 @G&oUhS  
apply consistently                              一贯地执行，一贯地实施 Mx}r! Q  
appropriate                                       适当的，合适的； |f}wOkl  
征用，挪用 #8d#Jw  
appropriate authorization                          适当的授权 Va[&~lA)  
appropriateness of audit evidence                    审计证据的适当性 q4:zr   
approval                                    批准，核准 R1*&rjB  
assertion                                    (会计报表上的)认定；确认 NiG&Lw*8  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 uJ"#j X  
asset                                                 资产，财产 ""`z3-  
asset restructuring                             资产重组 ycN!N  
assignment of duties                                 职责的划分 ''2:ZXX  
assistant                                     助理，助理人员 i%
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associated company                                 联属公司，联营公司 L<  
association                                        联合，结合；协会，社团 .==c~>N  
assumption                                       假设，假定 r0z8?
 
at a given date                                         在某一特定时日 P'}E
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attestation                                         鉴证，公证 J;fbE8x  
attestation service                             鉴证服务 /p-k'387  
audit adjustment                                审计调整 aV fsF|,  
audit areas                                        审计领域 QKk7"2t|  
audit conclusion                                审计结论 iLdUus!  
audit effectiveness                             审计效果 8U#14U5rS  
audit efficiency                                  审计效率 :HQQ8uQfb  
audit engagement letter                      审计业务约定书 %Y//}  
audit evidence                                          审计证据 leJ\  
audit fee                                    审计费 N1i%b,:3  
audit files                                          审计档案 `Kq4z62V  
audit findings                                     审计中发现的事项 IX)\z   
audit implementation stage                        审计实施阶段 j]'7"b5  
audit mark                                        审计标识 jUCrj '  
audit materiality                                 审计重要性 1US4:6xX_  
audit method                                     审计方法 P<A_7Ho  
audit objective                                         审计目标，审计目的 ?#P@N4Uw}y  
audit of financial statements                      会计报表审计，财务报表审计 R<n'v.~"A  
audit opinion                                     审计意见 ?B~S4:9  
audit period                                      被审计期间，被审计年度 s xp>9&  
audit plan                                          审计计划 3=~0m  
audit planning                                    编制审计计划，制定审计计划，审计计划 m3E`kW|  
audit planning stage                                  审计计划阶段 hMvLx>q3)  
audit procedure                                审计程序 YE5B^sQ1  
audit programme                               审计程序表，具体审计计划 )4BLm  
audit report                                       审计报告 '6zD `Q  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 Zw<\^1  
audit report with a qualified opinion                 有保留意见的审计报告 DqGm
 
audit report with an adverse opinion                否定意见的审计报告 &;]KntxB  
audit report with dual dates                      双重日期审计报告 Tweku}D7  
audit reporting stage                                 审计报告阶段 E+!A0!1  
audit responsibility                                   审计责任 K~ob]I<GiB  
audit results                                      审计结果 /l&$B  
audit risk                                          审计风险 `!A<XiAOmM  
audit sampling                                          审计抽样 gONybz6]  
audit sampling techniques                         审计抽样方法，审计抽样技术 $]t3pAI[H0  
audit strategies                                  审计策略 vlS+UFH0  
audit summary                                         审计总结，审计小结 (AI 4a+  
audit team                                         审计小组 A4>
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audit test                                    审计测试 /_l$h_{DH  
audit trail                                          审计轨迹 L.tW]43K  
audit work                                        审计工作 9O2??N7f  
audit working paper                                 审计工作底稿 'NYW`,  
audited financial statement                        审计会计报表，已审计财务报表 ]w;!x7bU(  
Auditing Guidelines (the～)                      审计规范指南 f\U(7)2  
auditing standards                             审计准则 <*F!A' w2o  
audit-oriented working paper                          (审计)业务类工作底稿 
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authorisation                                     授权 1HS43!  
authorisation of transaction                       交易的授权 yJn<S@)VT:  
availability                                         可获得性 #<*=)[  
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balance                                      余额；差额；平衡 64R
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balance sheet                                    资产负债表 3F ]30  
bank                                                 银行 )j/b`V6  
bank account                                    银行账户，银行户头 mo()l8  
bank statement                                 银行对账单 L }L"BY3$  
barter transaction                              易货交易，以物换物交易 aF]cEe  
basis of audit                                    审计依据 ~,O&A B
  
basis of preparation                                (会计报表的)编制基础 xjK@Q1MJ  
book of account                               账目，账簿 gHmy?+)  
borrowing                                         借款，贷款，借债 h51)kN:  
branch                                              分支，分支机构，分店 .TpM3b#r  
brought forward                                (账户余额等的)承上年，承上期，承上页 e[l#r>NT  
budget                                              预算 /k O <o&  
building                                      建筑物；大楼 cfhiZ~."T  
business conditions                                  业务情况，经营情况 iwx*mC{|A  
business licence                               (企业等的)营业执照 Lh rU fy  
business relation                                业务关系 }LTyXo  
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