[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 |RQ19m@  
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审计词汇英汉对照 F,#)8>O  
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ability to continue as a going concern               持续经营能力 DB'pRo+U  
acceptability                                     可接受性，可接受程度 \RZF q<6>  
acceptable level of detection risk                     检查风险的可接受水平 WSfla~-'F  
acceptance of engagement                       接受委托 uAT01ZEm  
accepting the engagement for the first time              首次接受委托 )AOD~T4s7  
access to asset                                         对资产的接触 $NP5Z0v7  
according to                                     根据，依据，依照 b7>^w<ki  
account balance                                账户余额 Q[i /]  
account for                                       对……进行会计处理，核算；解释 42LlR 0  
accounting                                        会计，会计学 mg)lr&-b  
accounting advisory serve                        会计咨询服务 oo7&.HWf  
accounting firm                                 会计师事务所 N$J)Ow
 
accounting information                      会计信息，会计资料 h+|3\>/@9{  
accounting period                             会计期间 *zX*k7LnV  
accounting policies                                   会计政策 @YmD 79  
accounting professional bodies                 会计职业组织，会计职业团体 ,YFuMek  
accounting records                                   会计记录 ((rk)Q+;v  
accounting responsibility                           会计责任 v=?U {{
xQ  
accounting service                             会计服务 j.4oYxK!s/  
accounting standards                                会计准则 B?c9cS5Mj  
Accounting Standards for Business Enterprises       企业会计准则 U:>'^tkp  
accounting system                             会计系统 Xg.'<.!g0  
accounting treatment                                会计处理 Kg&{
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accuracy                                    准确性，精确性 HbF.doXK  
additional audit procedures                      追加审计程序 UwY<3ul  
addressee                                         收件人，收信人 1QM*oj:  
Administration of State-owned Assets  (the～)     国有资产管理局 YMP:T?vMVh  
administrative laws and regulations                 行政法规 sChMIbq!Av  
adverse impact                                 不利影响，负面影响 >L/Rf8j&  
adverse opinion                                反对意见 ''!pvxA  
advisory group                                  咨询组，顾问组 d -6[\S#  
agency fee                                        代理费，代理费用 hi,!  
aggregate                                          总计，合计为…… BR\%
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alternation of document and record                 变造文件和记录 hNUAwTH6  
alternative audit procedures                      替代审计程序，备选审计程序 N]: "3?%  
amend                                              修改，修订 Ojp)OeF\  
amortisation                                      摊销 W<TW6_*e  
analytical capacity                             分析能力 1&c>v3 $2  
analytical procedures                               分析性程序 IjN3 jU  
annual financial statements                        年度会计报表，年度财务报表 Ea1{9>S  
appendix                                          附录，附表 8^=g$;g  
applicable                                         适用的 R|H9AM ~E  
applicable laws and regulations                 适用的法规 EDvK9J  
application systems                                  应用系统 wo7.y["$  
apply consistently                              一贯地执行，一贯地实施 PRl\W:_t  
appropriate                                       适当的，合适的； "xZ]i)  
征用，挪用 { yU1db^  
appropriate authorization                          适当的授权 VB *N;bM^  
appropriateness of audit evidence                    审计证据的适当性 H[V^wyi'z  
approval                                    批准，核准 7P9n. [  
assertion                                    (会计报表上的)认定；确认 >ZkcL7t9  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 +V1EqC*  
asset                                                 资产，财产 3tI=?E#  
asset restructuring                             资产重组 6BVV2j)zl:  
assignment of duties                                 职责的划分 @``kt*+K+  
assistant                                     助理，助理人员 @/yRE^c  
associated company                                 联属公司，联营公司 X`]-)(UX  
association                                        联合，结合；协会，社团 MQE=8\  
assumption                                       假设，假定 OYC4iI   
at a given date                                         在某一特定时日 _~_04p  
attestation                                         鉴证，公证 lO8.Q"mxo  
attestation service                             鉴证服务 ?AP2Opsl  
audit adjustment                                审计调整 ]>/YU*\  
audit areas                                        审计领域 [y}/QPR  
audit conclusion                                审计结论 wq_c^Ioy  
audit effectiveness                             审计效果 'T7JXV5  
audit efficiency                                  审计效率 C=@BkneQ  
audit engagement letter                      审计业务约定书 #h ;j2  
audit evidence                                          审计证据 hxx,E >k  
audit fee                                    审计费 >j oGGT  
audit files                                          审计档案 [e3|yE6  
audit findings                                     审计中发现的事项 2ko7t9y&  
audit implementation stage                        审计实施阶段 +%X_+9bd  
audit mark                                        审计标识 # j*$ `W;  
audit materiality                                 审计重要性 mc|T}B  
audit method                                     审计方法 c }ivYH?`w  
audit objective                                         审计目标，审计目的 SDiZOypS  
audit of financial statements                      会计报表审计，财务报表审计 jd l1Q<Z  
audit opinion                                     审计意见 n<8$_?-
 
audit period                                      被审计期间，被审计年度 6 6D<Up'K  
audit plan                                          审计计划 p\:_E+lsU  
audit planning                                    编制审计计划，制定审计计划，审计计划 9~zh]deH  
audit planning stage                                  审计计划阶段 BzF.KCScs  
audit procedure                                审计程序 J:f>/  
audit programme                               审计程序表，具体审计计划 riZFcV
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audit report                                       审计报告 @i UzRsl  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 BQSA;;n]  
audit report with a qualified opinion                 有保留意见的审计报告 qh0)~JL4  
audit report with an adverse opinion                否定意见的审计报告 <Nvw w  
audit report with dual dates                      双重日期审计报告 C-qsyJgZy  
audit reporting stage                                 审计报告阶段 h@Ea$1'e,  
audit responsibility                                   审计责任 9Q]v#&1  
audit results                                      审计结果 A/{pG#if]3  
audit risk                                          审计风险 nX5*pTfjL3  
audit sampling                                          审计抽样 ,M7sOp6}  
audit sampling techniques                         审计抽样方法，审计抽样技术 h\'GL(?DBI  
audit strategies                                  审计策略 s7I*=}{g0.  
audit summary                                         审计总结，审计小结 PZNo.0M70  
audit team                                         审计小组 |{PQ0DS  
audit test                                    审计测试 tt[P{mMQ  
audit trail                                          审计轨迹 -_uL; 9r  
audit work                                        审计工作 Mn>dI@/gM  
audit working paper                                 审计工作底稿 (m)%5*:  
audited financial statement                        审计会计报表，已审计财务报表 ZyCAl9{p  
Auditing Guidelines (the～)                      审计规范指南 sl6p/\_w  
auditing standards                             审计准则 wuzz Wq  
audit-oriented working paper                          (审计)业务类工作底稿 E=~H,~  
authorisation                                     授权 2@08V|  
authorisation of transaction                       交易的授权 J}j
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availability                                         可获得性 Z<jRZH*L  
B ;zs*Zd7h M  
balance                                      余额；差额；平衡 TzPx4L6?  
balance sheet                                    资产负债表 t8i"f L  
bank                                                 银行 ZhxMA*fL  
bank account                                    银行账户，银行户头 a47Btd'm  
bank statement                                 银行对账单 t vk^L3=<  
barter transaction                              易货交易，以物换物交易 8S]Mf*~S'  
basis of audit                                    审计依据 Da-F(^E  
basis of preparation                                (会计报表的)编制基础 7;CeQx/W)W  
book of account                               账目，账簿 n/$BdFH  
borrowing                                         借款，贷款，借债 Lom%eoH)  
branch                                              分支，分支机构，分店 4Xz6JJ1U[H  
brought forward                                (账户余额等的)承上年，承上期，承上页 *!Am6\+  
budget                                              预算 KG>.7xVWV7  
building                                      建筑物；大楼 6sP;O,UX  
business conditions                                  业务情况，经营情况 &=HM}h  
business licence                               (企业等的)营业执照 L%B+V;<h3  
business relation                                业务关系 U&u7d$ANP  
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