[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 ,TeJx+z^  
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审计词汇英汉对照 <JtH /oN  
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ability to continue as a going concern               持续经营能力 nW)-bAV<  
acceptability                                     可接受性，可接受程度 &UzeNL"]  
acceptable level of detection risk                     检查风险的可接受水平 U-RR>j  
acceptance of engagement                       接受委托 8yW8F26  
accepting the engagement for the first time              首次接受委托 qHwHP  1  
access to asset                                         对资产的接触 GMk\ l  
according to                                     根据，依据，依照 Ah^0FU%!g  
account balance                                账户余额 ?:StFlie  
account for                                       对……进行会计处理，核算；解释 S
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accounting                                        会计，会计学 gu
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accounting advisory serve                        会计咨询服务 5ggmS<=  
accounting firm                                 会计师事务所 Q`?+w+y7  
accounting information                      会计信息，会计资料 $d b]b   
accounting period                             会计期间 /zt9;^e  
accounting policies                                   会计政策 C]@v60I  
accounting professional bodies                 会计职业组织，会计职业团体 dA,irb I0W  
accounting records                                   会计记录 E}Ir<\  
accounting responsibility                           会计责任 )1CYs4lp  
accounting service                             会计服务 |gXtP-  
accounting standards                                会计准则 E lf' 1  
Accounting Standards for Business Enterprises       企业会计准则 s|40v@M  
accounting system                             会计系统 G.j R  
accounting treatment                                会计处理 ~\vGwy  
accuracy                                    准确性，精确性 ~bm VpoI  
additional audit procedures                      追加审计程序 K6u Z4 m;  
addressee                                         收件人，收信人 Om%HrT  
Administration of State-owned Assets  (the～)     国有资产管理局 sb1Zm*m6  
administrative laws and regulations                 行政法规 Xk2M.:3`  
adverse impact                                 不利影响，负面影响 P:~Xaz\F  
adverse opinion                                反对意见 T6/d[SH>  
advisory group                                  咨询组，顾问组 (tZ#EL0  
agency fee                                        代理费，代理费用 !v/j*'L<M}  
aggregate                                          总计，合计为…… cL+--$L  
alternation of document and record                 变造文件和记录 v %?y5w  
alternative audit procedures                      替代审计程序，备选审计程序 >Xz=E0;^Ua  
amend                                              修改，修订 8PN/*Sa  
amortisation                                      摊销 LwPZRE#  
analytical capacity                             分析能力 :ik$@5wp  
analytical procedures                               分析性程序 =1!,A  
annual financial statements                        年度会计报表，年度财务报表 0<g;g%   
appendix                                          附录，附表 B: '}S
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applicable                                         适用的 C-wwQbdG/  
applicable laws and regulations                 适用的法规 *HT)Au"5  
application systems                                  应用系统 ,s=jtK  
apply consistently                              一贯地执行，一贯地实施 JpI(Vc
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appropriate                                       适当的，合适的； KOQiX?'  
征用，挪用 jCJbmEfo9@  
appropriate authorization                          适当的授权 %_kXC~hH_  
appropriateness of audit evidence                    审计证据的适当性 h;q=< [h\  
approval                                    批准，核准 96NZrT  
assertion                                    (会计报表上的)认定；确认 g Kp5*  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 ZQL4<fy'E  
asset                                                 资产，财产 uq
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asset restructuring                             资产重组 ~RdD6V  
assignment of duties                                 职责的划分 SHo ov  
assistant                                     助理，助理人员 N}$$<i2o  
associated company                                 联属公司，联营公司 \vH /bL  
association                                        联合，结合；协会，社团 4yZ'+\ +I  
assumption                                       假设，假定 5g x9W\a ?  
at a given date                                         在某一特定时日 ;8|D4+  
attestation                                         鉴证，公证 |*G$ilu  
attestation service                             鉴证服务 9EPE.+ns  
audit adjustment                                审计调整 PZT]H?  
audit areas                                        审计领域 mYU7b8x_  
audit conclusion                                审计结论 [RAzKzC\M  
audit effectiveness                             审计效果 5} v(Ks>  
audit efficiency                                  审计效率 WFGcR9mN?  
audit engagement letter                      审计业务约定书 `.MY"g9  
audit evidence                                          审计证据 tQ,,krw~  
audit fee                                    审计费 '6WS<@%}  
audit files                                          审计档案 .|5$yGEF_+  
audit findings                                     审计中发现的事项 ed}#S~4q  
audit implementation stage                        审计实施阶段 *B}O  
audit mark                                        审计标识 .RJMtmp  
audit materiality                                 审计重要性 p

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audit method                                     审计方法 SY[3O   
audit objective                                         审计目标，审计目的 O!{YwE8x9  
audit of financial statements                      会计报表审计，财务报表审计 u:2Ll[ eo  
audit opinion                                     审计意见 Bf;_~1+vLG  
audit period                                      被审计期间，被审计年度 &KAe+~aPm  
audit plan                                          审计计划 /]5*;kO`  
audit planning                                    编制审计计划，制定审计计划，审计计划 
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audit planning stage                                  审计计划阶段 YzQ1c~
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audit procedure                                审计程序 )7NI5x^$  
audit programme                               审计程序表，具体审计计划 jVQ89vf ~  
audit report                                       审计报告 Iia.`"S  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 '&B4Ccn<V  
audit report with a qualified opinion                 有保留意见的审计报告 F;8Q`$n  
audit report with an adverse opinion                否定意见的审计报告 -~lq <M  
audit report with dual dates                      双重日期审计报告 VZI!rFac  
audit reporting stage                                 审计报告阶段 J-,ocO  
audit responsibility                                   审计责任 )y;7\-K0  
audit results                                      审计结果 ;l0dx$w  
audit risk                                          审计风险 p/VVb%  
audit sampling                                          审计抽样 |g)>6+?]W  
audit sampling techniques                         审计抽样方法，审计抽样技术 RK &>!^  
audit strategies                                  审计策略 /\h*v!:  
audit summary                                         审计总结，审计小结 Zx_^P:rL  
audit team                                         审计小组 lV%1I@[M  
audit test                                    审计测试 Q=xXj'W-  
audit trail                                          审计轨迹 Q]/%Y[%|  
audit work                                        审计工作 o!":mJy  
audit working paper                                 审计工作底稿 -LszaMR}  
audited financial statement                        审计会计报表，已审计财务报表 qE8aX*A1/  
Auditing Guidelines (the～)                      审计规范指南 *1<kYrB  
auditing standards                             审计准则 {ptHk<K:)  
audit-oriented working paper                          (审计)业务类工作底稿 .E}lAd.Mn  
authorisation                                     授权 %csrNf  
authorisation of transaction                       交易的授权 0O>ClE~P  
availability                                         可获得性 GgG#]a!_f  
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balance                                      余额；差额；平衡 +)"Rv%.  
balance sheet                                    资产负债表 3EICdC  
bank                                                 银行 R~k`KuY@!  
bank account                                    银行账户，银行户头 r9})~>   
bank statement                                 银行对账单 KRC"3Qt  
barter transaction                              易货交易，以物换物交易 3wq<@dRv4  
basis of audit                                    审计依据 4v hz`1  
basis of preparation                                (会计报表的)编制基础 F. SB_S<'  
book of account                               账目，账簿 z m$Sw0#(  
borrowing                                         借款，贷款，借债 ^F+7<$2  
branch                                              分支，分支机构，分店 KZw~Ch}b9  
brought forward                                (账户余额等的)承上年，承上期，承上页 UE.kR+1  
budget                                              预算 _o$jk8jOjW  
building                                      建筑物；大楼 aY > v  
business conditions                                  业务情况，经营情况 ezp%8IZ;  
business licence                               (企业等的)营业执照 r_#
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business relation                                业务关系 JUpV(p"-r  
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