[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 '{,xQf*x  
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审计词汇英汉对照 p%"dYH%]&0  
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ability to continue as a going concern               持续经营能力 { :tO RF  
acceptability                                     可接受性，可接受程度 ^[tE^(|T  
acceptable level of detection risk                     检查风险的可接受水平 KeQcL4<  
acceptance of engagement                       接受委托 \j>7x  
accepting the engagement for the first time              首次接受委托 i/ilG3m>  
access to asset                                         对资产的接触 c~Ka) dF|  
according to                                     根据，依据，依照 >0IZ%Wiz  
account balance                                账户余额 ]yU"J:/  
account for                                       对……进行会计处理，核算；解释 !LI<%P)  
accounting                                        会计，会计学 RwWg:4  
accounting advisory serve                        会计咨询服务 \
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accounting firm                                 会计师事务所 az(<<2=  
accounting information                      会计信息，会计资料 Cl}nPUoL  
accounting period                             会计期间 JQ&t"`\k  
accounting policies                                   会计政策 6Dq4Q|C  
accounting professional bodies                 会计职业组织，会计职业团体 #@S%?`4,
 
accounting records                                   会计记录 Ma[EgG  
accounting responsibility                           会计责任 p~qe/  
accounting service                             会计服务 ^/2I)y]W0  
accounting standards                                会计准则 =?fz-HB  
Accounting Standards for Business Enterprises       企业会计准则 nVb@sI{{k  
accounting system                             会计系统 IU
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accounting treatment                                会计处理 %a;#]d  
accuracy                                    准确性，精确性 |^pev2g  
additional audit procedures                      追加审计程序 WlMcEje  
addressee                                         收件人，收信人 S(Yd.Sp  
Administration of State-owned Assets  (the～)     国有资产管理局 _!\d?]Ya  
administrative laws and regulations                 行政法规 HGDrH   
adverse impact                                 不利影响，负面影响 [. 5m}V  
adverse opinion                                反对意见 6[> lzEZ  
advisory group                                  咨询组，顾问组 :HkBP90o  
agency fee                                        代理费，代理费用 Bh>L"'.2  
aggregate                                          总计，合计为…… |\5^ub,m  
alternation of document and record                 变造文件和记录 jVj5; }  
alternative audit procedures                      替代审计程序，备选审计程序 kmI0V
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amend                                              修改，修订 7F
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amortisation                                      摊销 \hB BG8=
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analytical capacity                             分析能力 {4Of.  
analytical procedures                               分析性程序 z^gJy,T  
annual financial statements                        年度会计报表，年度财务报表 E9HMhUe  
appendix                                          附录，附表 6OES'3Cy  
applicable                                         适用的 *Z5^WHwg  
applicable laws and regulations                 适用的法规 ~4S$+*'8  
application systems                                  应用系统 D6sw"V#  
apply consistently                              一贯地执行，一贯地实施 J3K=z  
appropriate                                       适当的，合适的； o`?rj!\  
征用，挪用 U2oCSo5:3N  
appropriate authorization                          适当的授权 @ D+ft
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appropriateness of audit evidence                    审计证据的适当性 aER|5!7(2\  
approval                                    批准，核准 %`vzQt`>  
assertion                                    (会计报表上的)认定；确认 kIrrbD  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 ^NW[)Dq1<  
asset                                                 资产，财产 \{,TpK.  
asset restructuring                             资产重组 Ac7^JXh%
 
assignment of duties                                 职责的划分 OG,P"sv  
assistant                                     助理，助理人员 E h%61/  
associated company                                 联属公司，联营公司 OW:*qY c;:  
association                                        联合，结合；协会，社团 c8qr-x1HG  
assumption                                       假设，假定 ^
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at a given date                                         在某一特定时日 092t6 D}  
attestation                                         鉴证，公证 ) nfoDG#O  
attestation service                             鉴证服务 ]Z JoC!u  
audit adjustment                                审计调整 P:qmg"i@3  
audit areas                                        审计领域 LSo!_tY  
audit conclusion                                审计结论 |.IH4 K  
audit effectiveness                             审计效果 )&DAbB!O  
audit efficiency                                  审计效率 l.[pnLD  
audit engagement letter                      审计业务约定书 B~Q-V&@o  
audit evidence                                          审计证据 +8=$-E=  
audit fee                                    审计费 ^ k^y|\UtZ  
audit files                                          审计档案 Gn]36~)*H  
audit findings                                     审计中发现的事项 ,w }Po  
audit implementation stage                        审计实施阶段 g|=_@ pL  
audit mark                                        审计标识 cH]tZ$E`  
audit materiality                                 审计重要性 Z O}Og&%  
audit method                                     审计方法 5/48w-fnZ  
audit objective                                         审计目标，审计目的
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audit of financial statements                      会计报表审计，财务报表审计 <3YZ0f f>  
audit opinion                                     审计意见 N!A20Bv  
audit period                                      被审计期间，被审计年度 <G"cgN#]  
audit plan                                          审计计划 4 23zX6  
audit planning                                    编制审计计划，制定审计计划，审计计划 FoefBo?g65  
audit planning stage                                  审计计划阶段 5:Qz
 
audit procedure                                审计程序 ."K>h3(&V  
audit programme                               审计程序表，具体审计计划 -!\3;/  
audit report                                       审计报告 ]AP1+ &9fN  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 _MBa&XEM  
audit report with a qualified opinion                 有保留意见的审计报告 ,CO2d)}  
audit report with an adverse opinion                否定意见的审计报告 XGlt^<`  
audit report with dual dates                      双重日期审计报告 yTaMlT|  
audit reporting stage                                 审计报告阶段 IS C.~q2  
audit responsibility                                   审计责任 QWmE:F[M~  
audit results                                      审计结果 We+rFk1ddt  
audit risk                                          审计风险 BT{;^Hp  
audit sampling                                          审计抽样 N&8TG  
audit sampling techniques                         审计抽样方法，审计抽样技术 -"(*'hD  
audit strategies                                  审计策略 xQ?>72grP  
audit summary                                         审计总结，审计小结 wI#8|,]"z  
audit team                                         审计小组 &9k~\;x  
audit test                                    审计测试 ^<]'?4m]  
audit trail                                          审计轨迹 tz1@s nes  
audit work                                        审计工作 fBO/0uW  
audit working paper                                 审计工作底稿 z,HhSW?&^  
audited financial statement                        审计会计报表，已审计财务报表 Nk~}aj  
Auditing Guidelines (the～)                      审计规范指南 c?::l+  
auditing standards                             审计准则 <Ij!x`MS+  
audit-oriented working paper                          (审计)业务类工作底稿 +^I0>\  
authorisation                                     授权  >
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authorisation of transaction                       交易的授权 |1tKQ0jg  
availability                                         可获得性 ?7{U=1gb$  
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balance                                      余额；差额；平衡 \BOoY#!a  
balance sheet                                    资产负债表 8K8u|]i  
bank                                                 银行 # @\3{;{R  
bank account                                    银行账户，银行户头 3F9V,zWtTi  
bank statement                                 银行对账单 VA/2$5Wu  
barter transaction                              易货交易，以物换物交易 Z0|5VLk,<{  
basis of audit                                    审计依据 <H[w0Z$  
basis of preparation                                (会计报表的)编制基础 OY*y<>  
book of account                               账目，账簿 ]kh]l8t^
 
borrowing                                         借款，贷款，借债 r}U6LE?>  
branch                                              分支，分支机构，分店 <,.$U\W  
brought forward                                (账户余额等的)承上年，承上期，承上页 i4C{3J^  
budget                                              预算 ,n|si#  
building                                      建筑物；大楼 HKN|pO3v  
business conditions                                  业务情况，经营情况 _S!^=9bJ  
business licence                               (企业等的)营业执照 u09Tlqh0 3  
business relation                                业务关系 |jsI-?%8J  
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