[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 qI2&a$Zb$  
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审计词汇英汉对照 o-<.8Z}>at  
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ability to continue as a going concern               持续经营能力 OT3
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acceptability                                     可接受性，可接受程度 lnrs4s Km  
acceptable level of detection risk                     检查风险的可接受水平 }Y3*X:i7  
acceptance of engagement                       接受委托 j<d, 7  
accepting the engagement for the first time              首次接受委托 Ce@"+k+w  
access to asset                                         对资产的接触 @F!oRm5  
according to                                     根据，依据，依照 jG/@kh*m  
account balance                                账户余额 Y]"lcr}  
account for                                       对……进行会计处理，核算；解释 -^$IjK-N  
accounting                                        会计，会计学 ?#/~BZR!  
accounting advisory serve                        会计咨询服务 slG%o5|m  
accounting firm                                 会计师事务所 !/EN  
accounting information                      会计信息，会计资料 s[u*~A  
accounting period                             会计期间 f/^T:F6  
accounting policies                                   会计政策 H:`H4S}  
accounting professional bodies                 会计职业组织，会计职业团体 b'(Hwc\ t  
accounting records                                   会计记录 Mdy4H[Odq  
accounting responsibility                           会计责任 l\{r-F N  
accounting service                             会计服务 8AmB0W>e  
accounting standards                                会计准则 S1_):JvV  
Accounting Standards for Business Enterprises       企业会计准则 ~Z$Ro/;l  
accounting system                             会计系统 D#d \1g  
accounting treatment                                会计处理 C=P}@|K  
accuracy                                    准确性，精确性 -;&-b>b  
additional audit procedures                      追加审计程序 c#8@>;  
addressee                                         收件人，收信人 KzLkT7,y+  
Administration of State-owned Assets  (the～)     国有资产管理局 !+3nlG4cw  
administrative laws and regulations                 行政法规 7Q #A  
adverse impact                                 不利影响，负面影响 ?2Sm f  
adverse opinion                                反对意见 wRe2sjM  
advisory group                                  咨询组，顾问组 o(oD8Ni  
agency fee                                        代理费，代理费用 \&^U9=uq  
aggregate                                          总计，合计为…… 3U[:N &Jb  
alternation of document and record                 变造文件和记录 j%fi*2uX  
alternative audit procedures                      替代审计程序，备选审计程序 -}"nb-RR\  
amend                                              修改，修订 Kd7Lpw1u]  
amortisation                                      摊销 o
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analytical capacity                             分析能力 o:lMRP~  
analytical procedures                               分析性程序 dp*E#XCr1  
annual financial statements                        年度会计报表，年度财务报表 r/RX|M  
appendix                                          附录，附表 (
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applicable                                         适用的 ZtX\E
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applicable laws and regulations                 适用的法规 #e&LyYx4  
application systems                                  应用系统 :VlMszy}B3  
apply consistently                              一贯地执行，一贯地实施 smqUFo  
appropriate                                       适当的，合适的； K,@} 'N  
征用，挪用 HnY.=_G  
appropriate authorization                          适当的授权 4gn|zSe>^  
appropriateness of audit evidence                    审计证据的适当性 3PaMq6Ca  
approval                                    批准，核准 Bh()?{ q  
assertion                                    (会计报表上的)认定；确认 3tCT"UvTD  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 @4P_Yfn  
asset                                                 资产，财产 Xb1is\JB  
asset restructuring                             资产重组 C0H@  
assignment of duties                                 职责的划分 8n/[oDc]  
assistant                                     助理，助理人员 :-cqC|Y  
associated company                                 联属公司，联营公司 6\6g-1B`  
association                                        联合，结合；协会，社团 Gc<^b  
assumption                                       假设，假定 ^[1Xl7)`  
at a given date                                         在某一特定时日 s~ g]`/h$r  
attestation                                         鉴证，公证 8FQNeQr  
attestation service                             鉴证服务 Y$
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audit adjustment                                审计调整 OQ4rJ#b  
audit areas                                        审计领域 K9S(Xip  
audit conclusion                                审计结论 Q8NrbMrl  
audit effectiveness                             审计效果 z#+Sf.  
audit efficiency                                  审计效率 (YHK,aC>u  
audit engagement letter                      审计业务约定书 U sV?}  
audit evidence                                          审计证据 B'D~ Q  
audit fee                                    审计费 UZu.B!4  
audit files                                          审计档案 -9$.&D|  
audit findings                                     审计中发现的事项 jgT *=/GH2  
audit implementation stage                        审计实施阶段 LEY k  
audit mark                                        审计标识 hu:x,;`9H  
audit materiality                                 审计重要性 Gvc/o$_  
audit method                                     审计方法 &M2fcw?  
audit objective                                         审计目标，审计目的 k~qZ^9QB~  
audit of financial statements                      会计报表审计，财务报表审计 +xBM\Dz8  
audit opinion                                     审计意见 cfPQcB>A  
audit period                                      被审计期间，被审计年度 b&.3uls6  
audit plan                                          审计计划 =_`cY^ib+  
audit planning                                    编制审计计划，制定审计计划，审计计划 >C}KSyV;  
audit planning stage                                  审计计划阶段 ;%O>=m'4  
audit procedure                                审计程序 BU=Ta$#BZ  
audit programme                               审计程序表，具体审计计划 6KKQ)DNu_  
audit report                                       审计报告 $GIup5  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 S5wkBdr{  
audit report with a qualified opinion                 有保留意见的审计报告 &u~%5
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audit report with an adverse opinion                否定意见的审计报告 w/Wd^+IIn  
audit report with dual dates                      双重日期审计报告 l"9$lF}
 
audit reporting stage                                 审计报告阶段 A7TV-eWG  
audit responsibility                                   审计责任 V
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audit results                                      审计结果 _6C,w`[[6  
audit risk                                          审计风险 ~lH2#u>g  
audit sampling                                          审计抽样 H;RgYu2J  
audit sampling techniques                         审计抽样方法，审计抽样技术 HkyN$1s  
audit strategies                                  审计策略 2yndna-  
audit summary                                         审计总结，审计小结 bdvVPjGc&  
audit team                                         审计小组 qQCds}<w  
audit test                                    审计测试 gBo~NLrf  
audit trail                                          审计轨迹 ]0;,M  
audit work                                        审计工作 ;`FR1KIg  
audit working paper                                 审计工作底稿 TV(%e4U=  
audited financial statement                        审计会计报表，已审计财务报表 B{lL}"++0  
Auditing Guidelines (the～)                      审计规范指南 s7:w>,v/  
auditing standards                             审计准则 mH!\]fmR~  
audit-oriented working paper                          (审计)业务类工作底稿 uN(N2m  
authorisation                                     授权 :6}cczQE|O  
authorisation of transaction                       交易的授权 A]m_&A#  
availability                                         可获得性 )Tad]Hd"W  
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balance                                      余额；差额；平衡 jN2Xoh9  
balance sheet                                    资产负债表 @v n%  
bank                                                 银行 YPS,[F'B.  
bank account                                    银行账户，银行户头 U<U?&hB\@  
bank statement                                 银行对账单 T%1Kh'92  
barter transaction                              易货交易，以物换物交易 u&$1XZ!es  
basis of audit                                    审计依据 $lf\1)B~*  
basis of preparation                                (会计报表的)编制基础 ^uIKwql  
book of account                               账目，账簿 t}Kz
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borrowing                                         借款，贷款，借债 juBzpQYj  
branch                                              分支，分支机构，分店 u %&4[zb  
brought forward                                (账户余额等的)承上年，承上期，承上页 lK #~lC  
budget                                              预算 Z%I9:(  
building                                      建筑物；大楼 t[x[X4  
business conditions                                  业务情况，经营情况 c
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business licence                               (企业等的)营业执照 nF{>RD  
business relation                                业务关系 _tVrLb7`s  
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