[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 7ITl3>  
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审计词汇英汉对照 0)oN[
  
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ability to continue as a going concern               持续经营能力 +~4bB$6*4)  
acceptability                                     可接受性，可接受程度 \5[D7}  
acceptable level of detection risk                     检查风险的可接受水平 .i+* #djx  
acceptance of engagement                       接受委托 -N7xO)  
accepting the engagement for the first time              首次接受委托 B8UZ9I$n  
access to asset                                         对资产的接触 wVp4c?s  
according to                                     根据，依据，依照 ;>Ca(Y2M  
account balance                                账户余额 t{X?PF\>o  
account for                                       对……进行会计处理，核算；解释 9fuJJ3L[  
accounting                                        会计，会计学 (H8C\%g:  
accounting advisory serve                        会计咨询服务 %Nm @f'  
accounting firm                                 会计师事务所 r9] rN  
accounting information                      会计信息，会计资料 [{@zb-h  
accounting period                             会计期间 =F'M~3M   
accounting policies                                   会计政策 G;Wkm|  
accounting professional bodies                 会计职业组织，会计职业团体 ?]W~ qgA  
accounting records                                   会计记录 _;e!ZZLG  
accounting responsibility                           会计责任 M20Bc,VI  
accounting service                             会计服务 ;V~rWzKM(  
accounting standards                                会计准则 CzSZ>E$%U  
Accounting Standards for Business Enterprises       企业会计准则 mLg{6qm(q  
accounting system                             会计系统 f]ue#O   
accounting treatment                                会计处理 !{Q:(B#ec  
accuracy                                    准确性，精确性 7 DY WdDX  
additional audit procedures                      追加审计程序 $U>/i@ D  
addressee                                         收件人，收信人 U=kx`j>  
Administration of State-owned Assets  (the～)     国有资产管理局 3^\?>C7  
administrative laws and regulations                 行政法规 {Z#e{~m#  
adverse impact                                 不利影响，负面影响
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adverse opinion                                反对意见 hV-VeKjZ(  
advisory group                                  咨询组，顾问组 D1X4|Q*SK  
agency fee                                        代理费，代理费用 h`5YA89  
aggregate                                          总计，合计为…… fVDDYo2\  
alternation of document and record                 变造文件和记录 ?GO SeV  
alternative audit procedures                      替代审计程序，备选审计程序 '%SR.JL  
amend                                              修改，修订 dI^IK
  
amortisation                                      摊销 E.J0fwyT  
analytical capacity                             分析能力 :xFu_%7  
analytical procedures                               分析性程序 =`Po<7D  
annual financial statements                        年度会计报表，年度财务报表 C,A!tj7@  
appendix                                          附录，附表 ~+N76BX  
applicable                                         适用的 OJP5k/U$  
applicable laws and regulations                 适用的法规 1~2R^#rm  
application systems                                  应用系统 pWs\.::B  
apply consistently                              一贯地执行，一贯地实施 fB~O |g  
appropriate                                       适当的，合适的； ]*N:;J  
征用，挪用 OXHvT/L`  
appropriate authorization                          适当的授权 <nWKR ,  
appropriateness of audit evidence                    审计证据的适当性 u5w&X8x  
approval                                    批准，核准 o"p^/'ri  
assertion                                    (会计报表上的)认定；确认 NunV8atn:  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 >
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asset                                                 资产，财产 weAn&h|  
asset restructuring                             资产重组 j8G
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assignment of duties                                 职责的划分 /!3ZWXY\  
assistant                                     助理，助理人员 {p`mfEE(  
associated company                                 联属公司，联营公司 KD% TxK  
association                                        联合，结合；协会，社团 l{Jt sI  
assumption                                       假设，假定 Y[Q@WdE9  
at a given date                                         在某一特定时日 9>by~4An?  
attestation                                         鉴证，公证 FR:d^mL  
attestation service                             鉴证服务 X^}A*4j  
audit adjustment                                审计调整 7J9l .cM3  
audit areas                                        审计领域 2_;]  
audit conclusion                                审计结论 HA6G )x  
audit effectiveness                             审计效果 KRY cCn  
audit efficiency                                  审计效率 Hjs
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audit engagement letter                      审计业务约定书 AZwl fdLB  
audit evidence                                          审计证据 ]3*P:$Rq  
audit fee                                    审计费 egm)a   
audit files                                          审计档案 cjuZBFl  
audit findings                                     审计中发现的事项 43zUN  
audit implementation stage                        审计实施阶段 CI`N8 f=v  
audit mark                                        审计标识 5Go0}'*%  
audit materiality                                 审计重要性 gH %y  
audit method                                     审计方法 q-3]jHChh  
audit objective                                         审计目标，审计目的 &lAQ &  
audit of financial statements                      会计报表审计，财务报表审计 UVB/vqGg  
audit opinion                                     审计意见 kt^yj"C>  
audit period                                      被审计期间，被审计年度 `Da+75 f6v  
audit plan                                          审计计划 #(C/Cx54  
audit planning                                    编制审计计划，制定审计计划，审计计划 'b^l'KN:S  
audit planning stage                                  审计计划阶段 (;aB!(_  
audit procedure                                审计程序 NbtGlSs8  
audit programme                               审计程序表，具体审计计划 /aZE,IeEz  
audit report                                       审计报告 h T<n1q~  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 u~W{R HClW  
audit report with a qualified opinion                 有保留意见的审计报告 4qhWm"&CM  
audit report with an adverse opinion                否定意见的审计报告 jM~Bu.7 i6  
audit report with dual dates                      双重日期审计报告 St@l]u9  
audit reporting stage                                 审计报告阶段 7+}JgUh  
audit responsibility                                   审计责任 B2 c@kru  
audit results                                      审计结果 [*8Y'KX <  
audit risk                                          审计风险 o(*F])d
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audit sampling                                          审计抽样 ?i~g,P]NK  
audit sampling techniques                         审计抽样方法，审计抽样技术 5IW8=$k~.)  
audit strategies                                  审计策略 DkgUvn/S  
audit summary                                         审计总结，审计小结 P;vxT}1  
audit team                                         审计小组 X7aYpt;  
audit test                                    审计测试 Vtb1[cnna  
audit trail                                          审计轨迹 hSB?@I4s<\  
audit work                                        审计工作 jd 1jG2=f  
audit working paper                                 审计工作底稿 H}Ucrv:  
audited financial statement                        审计会计报表，已审计财务报表 _%y4q%#  
Auditing Guidelines (the～)                      审计规范指南 fW?
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auditing standards                             审计准则 ['cz;2{:W  
audit-oriented working paper                          (审计)业务类工作底稿 9#7J:PfZ<  
authorisation                                     授权 =O!|IAe#  
authorisation of transaction                       交易的授权 p3c"ZPO~z  
availability                                         可获得性 vJ"i.:Gf4  
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balance                                      余额；差额；平衡 u-JpI-8h  
balance sheet                                    资产负债表 3JO]f5  
bank                                                 银行 6<X%\[)n  
bank account                                    银行账户，银行户头 TBCp L]QT  
bank statement                                 银行对账单 ]f8L:=c  
barter transaction                              易货交易，以物换物交易 h}Rx_d  
basis of audit                                    审计依据 x)SralWb  
basis of preparation                                (会计报表的)编制基础 A`[@8  
book of account                               账目，账簿 y6-XHeU  
borrowing                                         借款，贷款，借债 xzsdG?P  
branch                                              分支，分支机构，分店 c 6"Ib)  
brought forward                                (账户余额等的)承上年，承上期，承上页 ^s&W>hTX:  
budget                                              预算 wN97_Y=`n  
building                                      建筑物；大楼 s"%lFA"-  
business conditions                                  业务情况，经营情况 :^i^0dC  
business licence                               (企业等的)营业执照 Ipe n  
business relation                                业务关系 dRW$T5dac  
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