[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 ,N nh$F  
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审计词汇英汉对照 3#Iq5vT  
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ability to continue as a going concern               持续经营能力 =\mJ5v"hA  
acceptability                                     可接受性，可接受程度 $R+rB;=a
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acceptable level of detection risk                     检查风险的可接受水平 lPrAx0m13%  
acceptance of engagement                       接受委托 9aX!<Z  
accepting the engagement for the first time              首次接受委托 :98:U~d1  
access to asset                                         对资产的接触 O<ybiPR  
according to                                     根据，依据，依照 6J">@+  
account balance                                账户余额 dK ;ebg9|  
account for                                       对……进行会计处理，核算；解释 `xZ,*G7(*  
accounting                                        会计，会计学 IfT: 9 &  
accounting advisory serve                        会计咨询服务 ^Pah\p4bj  
accounting firm                                 会计师事务所 yYP>3]z  
accounting information                      会计信息，会计资料 b
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accounting period                             会计期间 y.s\MWvv>u  
accounting policies                                   会计政策 uKj(=Rqq  
accounting professional bodies                 会计职业组织，会计职业团体 Yh Ow0 x  
accounting records                                   会计记录 g1:%986jv  
accounting responsibility                           会计责任 GDb Vy)&  
accounting service                             会计服务 KT
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accounting standards                                会计准则 A~^x*#q{4  
Accounting Standards for Business Enterprises       企业会计准则 J#q^CWN3R  
accounting system                             会计系统 |>1#)cONW  
accounting treatment                                会计处理 6!N2B[9  
accuracy                                    准确性，精确性 Z$B%V t  
additional audit procedures                      追加审计程序 PIdGis5G  
addressee                                         收件人，收信人 uy<<m"cA;  
Administration of State-owned Assets  (the～)     国有资产管理局 -s1.v$g  
administrative laws and regulations                 行政法规 i29a1nD4Hm  
adverse impact                                 不利影响，负面影响  ;]bW  
adverse opinion                                反对意见 +n$ruoRJh  
advisory group                                  咨询组，顾问组 }8s&~fH  
agency fee                                        代理费，代理费用 (;H% r &  
aggregate                                          总计，合计为…… %$'fq*8b  
alternation of document and record                 变造文件和记录 `~=NBN=tiL  
alternative audit procedures                      替代审计程序，备选审计程序 EXwU{Hl  
amend                                              修改，修订 ;*ni%|K
 
amortisation                                      摊销 N 1.fV-  
analytical capacity                             分析能力 YK5(oKFN  
analytical procedures                               分析性程序 E25w^x2  
annual financial statements                        年度会计报表，年度财务报表 Rf2mBjJ(z  
appendix                                          附录，附表 b|;h$
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applicable                                         适用的 9MQjSNYzo  
applicable laws and regulations                 适用的法规 {B e9$$W,  
application systems                                  应用系统 M%RH4%NZ0  
apply consistently                              一贯地执行，一贯地实施 Z9*@w`x^u  
appropriate                                       适当的，合适的； fL
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appropriate authorization                          适当的授权 #sk~L21A  
appropriateness of audit evidence                    审计证据的适当性 g_A#WQyh\'  
approval                                    批准，核准 %NTJih`  
assertion                                    (会计报表上的)认定；确认 e Qk5:{[  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 !w@i,zqu  
asset                                                 资产，财产 x34GRe!!  
asset restructuring                             资产重组 fVVD}GM=  
assignment of duties                                 职责的划分 kbJ4CF}H  
assistant                                     助理，助理人员 G \Nnw==v  
associated company                                 联属公司，联营公司 B(5>H2  
association                                        联合，结合；协会，社团 <M}O&?N 8x  
assumption                                       假设，假定 wp5H|ctl  
at a given date                                         在某一特定时日 uBn35%  
attestation                                         鉴证，公证 M{jq6c  
attestation service                             鉴证服务 k@h0 }%  
audit adjustment                                审计调整 SXN] ${  
audit areas                                        审计领域 nR wf;K  
audit conclusion                                审计结论 _ n1:v~  
audit effectiveness                             审计效果 cMoJHC,!  
audit efficiency                                  审计效率 7+IRI|d  
audit engagement letter                      审计业务约定书 v(=0hY9 O  
audit evidence                                          审计证据 k#7A@Vb  
audit fee                                    审计费 (ss,x CF  
audit files                                          审计档案 Bu+?N%CBi  
audit findings                                     审计中发现的事项 ;*ULrX4[  
audit implementation stage                        审计实施阶段 ^4'!B +}F  
audit mark                                        审计标识 TJ_6:;4,|_  
audit materiality                                 审计重要性 {`T^&bk  
audit method                                     审计方法 4S[)5su  
audit objective                                         审计目标，审计目的 >"|t*kS  
audit of financial statements                      会计报表审计，财务报表审计 pd& HC  
audit opinion                                     审计意见 jA[")RV
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audit period                                      被审计期间，被审计年度 Zm7,O8  
audit plan                                          审计计划 DL,]iJm  
audit planning                                    编制审计计划，制定审计计划，审计计划 &\Lu}t7Ru  
audit planning stage                                  审计计划阶段 G;/l[mvh,  
audit procedure                                审计程序 +Z
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audit programme                               审计程序表，具体审计计划 {MTtj4$  
audit report                                       审计报告 & 9 c^9<F  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 xU6dRjYhH9  
audit report with a qualified opinion                 有保留意见的审计报告 ! (viXV5  
audit report with an adverse opinion                否定意见的审计报告 UO!} 0'  
audit report with dual dates                      双重日期审计报告 a2kAZCQ  
audit reporting stage                                 审计报告阶段 i1A<0W|  
audit responsibility                                   审计责任 ?r5a*
  
audit results                                      审计结果 5zkj;?s  
audit risk                                          审计风险 xU}J6 Tv  
audit sampling                                          审计抽样 bNiJ"k<pN  
audit sampling techniques                         审计抽样方法，审计抽样技术 IN;9p w  
audit strategies                                  审计策略 ir>+p>s.  
audit summary                                         审计总结，审计小结 KaHe(  
audit team                                         审计小组 @Y>PtA&w*  
audit test                                    审计测试
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audit trail                                          审计轨迹 AZA5>Y
 
audit work                                        审计工作 l~Ka(*[!U  
audit working paper                                 审计工作底稿 25 :vc0  
audited financial statement                        审计会计报表，已审计财务报表 moh,aB#  
Auditing Guidelines (the～)                      审计规范指南 /=A@O !l  
auditing standards                             审计准则 ~l{Qz0&
  
audit-oriented working paper                          (审计)业务类工作底稿 i~R+g3oi  
authorisation                                     授权 fwMYEj  
authorisation of transaction                       交易的授权  H{Lt,#  
availability                                         可获得性 7Kb&BF|Q  
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balance                                      余额；差额；平衡 ;OD-?bC  
balance sheet                                    资产负债表 a1u4v/Qu9  
bank                                                 银行 1uR@ZK  
bank account                                    银行账户，银行户头 }9 #GJ:x`  
bank statement                                 银行对账单 k B4Fz  
barter transaction                              易货交易，以物换物交易 i[{*(Y$L   
basis of audit                                    审计依据 pSI Xv%1J  
basis of preparation                                (会计报表的)编制基础 Y9vVi]4  
book of account                               账目，账簿 s {V&vRr  
borrowing                                         借款，贷款，借债 e7\gd\  
branch                                              分支，分支机构，分店 NYs<`6P:Y  
brought forward                                (账户余额等的)承上年，承上期，承上页 #o9CC)q5G  
budget                                              预算 v0tFU!Q%  
building                                      建筑物；大楼 p>:.js5.a  
business conditions                                  业务情况，经营情况 B4+c3M\$V  
business licence                               (企业等的)营业执照 TBba3%  
business relation                                业务关系 Qz%q#4Zb  
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