[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 Fu[<zA^  
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审计词汇英汉对照 VhLS*YiSY  
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ability to continue as a going concern               持续经营能力 't3&,:Y  
acceptability                                     可接受性，可接受程度  {B7${AE  
acceptable level of detection risk                     检查风险的可接受水平 |wGmu&fY  
acceptance of engagement                       接受委托 .njk^,N  
accepting the engagement for the first time              首次接受委托 8M8Odz\3 q  
access to asset                                         对资产的接触 <KBS ;t="1  
according to                                     根据，依据，依照 )8*}-z  
account balance                                账户余额 Ff&k K5}q  
account for                                       对……进行会计处理，核算；解释 *~Sv\L  
accounting                                        会计，会计学 rBZ0Fx$ /[  
accounting advisory serve                        会计咨询服务 @|EWif|  
accounting firm                                 会计师事务所  G|.6%-  
accounting information                      会计信息，会计资料 !v<`^`x9I  
accounting period                             会计期间 ;C,t`(  
accounting policies                                   会计政策 BI+x6S>d  
accounting professional bodies                 会计职业组织，会计职业团体 `CY c>n"  
accounting records                                   会计记录 x,LYfy"0  
accounting responsibility                           会计责任 2U @:.S'K  
accounting service                             会计服务 \Sv8c}8  
accounting standards                                会计准则 -1}&\=8M  
Accounting Standards for Business Enterprises       企业会计准则 ;.Y-e Q,  
accounting system                             会计系统 V)A7q9Bum  
accounting treatment                                会计处理 S9%ZeM+  
accuracy                                    准确性，精确性 P71] Z  
additional audit procedures                      追加审计程序 RwUosh\W  
addressee                                         收件人，收信人 d9q`IZqee  
Administration of State-owned Assets  (the～)     国有资产管理局 g9@H4y6fe=  
administrative laws and regulations                 行政法规 bi[g4,`Z;  
adverse impact                                 不利影响，负面影响 ;L[N.ZY!  
adverse opinion                                反对意见 aY0{vX  
advisory group                                  咨询组，顾问组
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agency fee                                        代理费，代理费用 W0XfU`  
aggregate                                          总计，合计为…… 1 xjWD30  
alternation of document and record                 变造文件和记录 mv>-X J+  
alternative audit procedures                      替代审计程序，备选审计程序 <RuLIu  
amend                                              修改，修订 SA%uGkm:e  
amortisation                                      摊销 [C{oj*"c]  
analytical capacity                             分析能力 aRy" _dZ2  
analytical procedures                               分析性程序 1|:'jK#gE  
annual financial statements                        年度会计报表，年度财务报表 [xo-ZDIoG  
appendix                                          附录，附表 13fyg7^JP  
applicable                                         适用的 fLZ mQO  
applicable laws and regulations                 适用的法规 6'Q*SO;1gh  
application systems                                  应用系统 VI]~uTV  
apply consistently                              一贯地执行，一贯地实施 =rA]kGx  
appropriate                                       适当的，合适的； Cs2kbG_  
征用，挪用 Jw0I$W/  
appropriate authorization                          适当的授权  lofP$  
appropriateness of audit evidence                    审计证据的适当性 >~jl0!2z@  
approval                                    批准，核准 p %hv
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assertion                                    (会计报表上的)认定；确认 lC@wCgc  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 [*1:?mD$  
asset                                                 资产，财产 ;:/C.%d  
asset restructuring                             资产重组 CbFO9q  
assignment of duties                                 职责的划分 z}F^HQ1  
assistant                                     助理，助理人员 T%4yPmY  
associated company                                 联属公司，联营公司 o_a'<7\#i  
association                                        联合，结合；协会，社团 kgd dq  
assumption                                       假设，假定 JqV}$E"M2  
at a given date                                         在某一特定时日 |

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attestation                                         鉴证，公证 \%_sL#?  
attestation service                             鉴证服务 2=,d.1E3d  
audit adjustment                                审计调整 +2
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audit areas                                        审计领域 j\iNag(  
audit conclusion                                审计结论 e!vWGnY  
audit effectiveness                             审计效果 1dOB|  
audit efficiency                                  审计效率 e5(c,,/  
audit engagement letter                      审计业务约定书 Hi^Z`97c  
audit evidence                                          审计证据 08/Tk+  
audit fee                                    审计费 5Gm8U"UR  
audit files                                          审计档案 cZ3A~dTOR  
audit findings                                     审计中发现的事项 [9yd29pQ]  
audit implementation stage                        审计实施阶段 V`@/"Djj  
audit mark                                        审计标识 sl`?9-_[  
audit materiality                                 审计重要性 9M-W 1prb  
audit method                                     审计方法 -Gjz+cRns  
audit objective                                         审计目标，审计目的 ZB]234`0  
audit of financial statements                      会计报表审计，财务报表审计 \+Y5b}  
audit opinion                                     审计意见 -$I$zo  
audit period                                      被审计期间，被审计年度 z{/#/,V5D4  
audit plan                                          审计计划 KQ0f2?  
audit planning                                    编制审计计划，制定审计计划，审计计划 3zv0Nwb,  
audit planning stage                                  审计计划阶段 .  LeS-  
audit procedure                                审计程序 JFq<sY!  
audit programme                               审计程序表，具体审计计划 *0m|`- T  
audit report                                       审计报告 qe/5'dw  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 N'0nt]&a  
audit report with a qualified opinion                 有保留意见的审计报告 N{<5)L~Y  
audit report with an adverse opinion                否定意见的审计报告 qB+OxyT&  
audit report with dual dates                      双重日期审计报告 #<G:&  
audit reporting stage                                 审计报告阶段 5=V29  
audit responsibility                                   审计责任 L s+
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audit results                                      审计结果 r{f
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audit risk                                          审计风险 /Mj|Px%  
audit sampling                                          审计抽样 jQ8 T  
audit sampling techniques                         审计抽样方法，审计抽样技术 r@PVSH/  
audit strategies                                  审计策略 BZIU@^Q_Y[  
audit summary                                         审计总结，审计小结 ^!$=(jh.  
audit team                                         审计小组 7Kpv fyL{  
audit test                                    审计测试 $ago  
audit trail                                          审计轨迹 j+e s  
audit work                                        审计工作 `JyI`@,!  
audit working paper                                 审计工作底稿 -s\R2_(  
audited financial statement                        审计会计报表，已审计财务报表
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Auditing Guidelines (the～)                      审计规范指南 *VUJ);7k  
auditing standards                             审计准则 +BE_t(%p"  
audit-oriented working paper                          (审计)业务类工作底稿 )1 QOA  
authorisation                                     授权 `l %,4qR  
authorisation of transaction                       交易的授权 ru|*xNXKgC  
availability                                         可获得性 v=cX.^
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balance                                      余额；差额；平衡 -j
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balance sheet                                    资产负债表 UzW]kY[A<  
bank                                                 银行 (B%[NC6  
bank account                                    银行账户，银行户头 ) )t]5Ys%;  
bank statement                                 银行对账单 dF5y' R'  
barter transaction                              易货交易，以物换物交易 *;Cpz[N  
basis of audit                                    审计依据 3QF[@8EH{  
basis of preparation                                (会计报表的)编制基础 S+* >""=  
book of account                               账目，账簿 7Hj7b:3K&!  
borrowing                                         借款，贷款，借债 40z1Qkmaey  
branch                                              分支，分支机构，分店 C=2DxdZG  
brought forward                                (账户余额等的)承上年，承上期，承上页 Tl#2w=  
budget                                              预算 wk'&n^_br  
building                                      建筑物；大楼 K[x=knFO   
business conditions                                  业务情况，经营情况 (iIzoEpb8W  
business licence                               (企业等的)营业执照 h92KU  
business relation                                业务关系 $GHi9aj_P  
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