[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 %=V"CJ$|  
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审计词汇英汉对照 DU;[btK>  
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ability to continue as a going concern               持续经营能力 R|iEv
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acceptability                                     可接受性，可接受程度 2\VAmPG.Zs  
acceptable level of detection risk                     检查风险的可接受水平 {AOG"T&<  
acceptance of engagement                       接受委托 %`#G92Z_  
accepting the engagement for the first time              首次接受委托 qxfLfgu^  
access to asset                                         对资产的接触 CWs: l3_yn  
according to                                     根据，依据，依照 U^[<  
account balance                                账户余额 D?^540,b  
account for                                       对……进行会计处理，核算；解释 ,eDD:#)$}  
accounting                                        会计，会计学 czI{qi5N  
accounting advisory serve                        会计咨询服务 )!e3.C|V1W  
accounting firm                                 会计师事务所 Q!yb16J  
accounting information                      会计信息，会计资料 |xh&p(  
accounting period                             会计期间 RlrZxmPV>O  
accounting policies                                   会计政策 D9.`hs0  
accounting professional bodies                 会计职业组织，会计职业团体 f')c/Yw  
accounting records                                   会计记录 ,9mgY p2  
accounting responsibility                           会计责任 `mzb(bE  
accounting service                             会计服务 ahA{B1M)n  
accounting standards                                会计准则 abBO93f^  
Accounting Standards for Business Enterprises       企业会计准则 bni)Qw  
accounting system                             会计系统 JW WYVl VC  
accounting treatment                                会计处理 FEF"\O|Q  
accuracy                                    准确性，精确性 bpW!iY/q3  
additional audit procedures                      追加审计程序 n#BvW,6J  
addressee                                         收件人，收信人 RvyuGU  
Administration of State-owned Assets  (the～)     国有资产管理局 bhD ~4Rz  
administrative laws and regulations                 行政法规 kn}zgSO  
adverse impact                                 不利影响，负面影响 oV9 z(!X/  
adverse opinion                                反对意见 :\b|dvI<  
advisory group                                  咨询组，顾问组 rfs(#  
agency fee                                        代理费，代理费用 n!G.At'JP  
aggregate                                          总计，合计为…… nL+p~Hi  
alternation of document and record                 变造文件和记录 CbOCk:,g5  
alternative audit procedures                      替代审计程序，备选审计程序 3pSj kS|?>  
amend                                              修改，修订 ]]TqP{H  
amortisation                                      摊销 :=<0=JE#  
analytical capacity                             分析能力 p&^J=_O  
analytical procedures                               分析性程序 l$a?A[M$  
annual financial statements                        年度会计报表，年度财务报表 WULAty  
appendix                                          附录，附表 hv>KX  
applicable                                         适用的 t<638`{kk  
applicable laws and regulations                 适用的法规 Z
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application systems                                  应用系统 R`#W wx>b  
apply consistently                              一贯地执行，一贯地实施 :"QfF@Z{  
appropriate                                       适当的，合适的； X*F_<0RC1  
征用，挪用 Kb&V!#o)  
appropriate authorization                          适当的授权 <sX VW  
appropriateness of audit evidence                    审计证据的适当性 H(|AH;?ou  
approval                                    批准，核准 F2;:vTA>  
assertion                                    (会计报表上的)认定；确认 0(y:$  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 &nY;=Hv`WY  
asset                                                 资产，财产 &gn-Wb?  
asset restructuring                             资产重组 S2K#[mDG  
assignment of duties                                 职责的划分 53Yxz3v  
assistant                                     助理，助理人员 =dzWmL<~8  
associated company                                 联属公司，联营公司 _?`&JF?*  
association                                        联合，结合；协会，社团 PD6_)PXn  
assumption                                       假设，假定 ?Ik4  
at a given date                                         在某一特定时日 *fnvZw?  
attestation                                         鉴证，公证 m%QSapV  
attestation service                             鉴证服务 1%~[rnQ  
audit adjustment                                审计调整 6L9,'Bg  
audit areas                                        审计领域 ST Z]8cw  
audit conclusion                                审计结论 P4k;O?y  
audit effectiveness                             审计效果 BT,b-= ;J-  
audit efficiency                                  审计效率 : Q_3hK  
audit engagement letter                      审计业务约定书 %}3qR~;  
audit evidence                                          审计证据 ; s|w{.<:  
audit fee                                    审计费 PFrfd_s{>\  
audit files                                          审计档案 'yY>as  
audit findings                                     审计中发现的事项
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audit implementation stage                        审计实施阶段 5~'IKcW<  
audit mark                                        审计标识 C <B<o[:H  
audit materiality                                 审计重要性 v^N`IJq  
audit method                                     审计方法 J?&l*_m;t  
audit objective                                         审计目标，审计目的 i"r!w|j  
audit of financial statements                      会计报表审计，财务报表审计 }%TPYc  
audit opinion                                     审计意见 y(W|eBe  
audit period                                      被审计期间，被审计年度 DinPxtT?a  
audit plan                                          审计计划 YKZa$@fA?  
audit planning                                    编制审计计划，制定审计计划，审计计划 S`!-Cal`n  
audit planning stage                                  审计计划阶段 ,q#0hy%5/  
audit procedure                                审计程序 }TB(7bbd;  
audit programme                               审计程序表，具体审计计划 R=]d %L8  
audit report                                       审计报告 IH9.F  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 LWnR?Qve<  
audit report with a qualified opinion                 有保留意见的审计报告 ^D{ lPu 3  
audit report with an adverse opinion                否定意见的审计报告 ;*2>ES  
audit report with dual dates                      双重日期审计报告 X4|4QgY  
audit reporting stage                                 审计报告阶段 mGjN _  
audit responsibility                                   审计责任 ?D`T7KSe~D  
audit results                                      审计结果 U_B((Z(g  
audit risk                                          审计风险 W-efv
 
audit sampling                                          审计抽样 fC WGAO2  
audit sampling techniques                         审计抽样方法，审计抽样技术 "IQ/LbOqm_  
audit strategies                                  审计策略 E"~2./+rd  
audit summary                                         审计总结，审计小结 #,d I$gY  
audit team                                         审计小组 em{(4!W>  
audit test                                    审计测试 eHiy,IN  
audit trail                                          审计轨迹 `=lc<T^  
audit work                                        审计工作 ~;]W T
 
audit working paper                                 审计工作底稿 5=|hC3h  
audited financial statement                        审计会计报表，已审计财务报表 r|u MovnV  
Auditing Guidelines (the～)                      审计规范指南 Dd/wUP  
auditing standards                             审计准则 PwB1]p=  
audit-oriented working paper                          (审计)业务类工作底稿 `Ag{)  
authorisation                                     授权 jho**TQ P  
authorisation of transaction                       交易的授权 Gh.[dF?  
availability                                         可获得性 [* ?Awf`  
B ^(HUGl_  
balance                                      余额；差额；平衡 #Lv2Zoi>G  
balance sheet                                    资产负债表 Vw||!
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bank                                                 银行 G+UMBn  
bank account                                    银行账户，银行户头 xG&)1sT#-\  
bank statement                                 银行对账单 F8:vDv  
barter transaction                              易货交易，以物换物交易 +ZM)bbB  
basis of audit                                    审计依据 UcOk3{(z$q  
basis of preparation                                (会计报表的)编制基础 {!t7[Ctb  
book of account                               账目，账簿 uN([*' 0Cg  
borrowing                                         借款，贷款，借债 Q/>{f0  
branch                                              分支，分支机构，分店 D=m'pL/pl  
brought forward                                (账户余额等的)承上年，承上期，承上页 FCi U  
budget                                              预算 #txE=e"&o  
building                                      建筑物；大楼 jB{4\)   
business conditions                                  业务情况，经营情况 ?=m?jNa;nC  
business licence                               (企业等的)营业执照 1cS}J:0P  
business relation                                业务关系 NS%WeAf  
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