[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 @Nt$B'+S&  
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审计词汇英汉对照 E2{SKIUm  
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ability to continue as a going concern               持续经营能力 fqU*y 6]  
acceptability                                     可接受性，可接受程度 hAp<$7  
acceptable level of detection risk                     检查风险的可接受水平 ng[ZM);  
acceptance of engagement                       接受委托 wp8ocZ-Gj  
accepting the engagement for the first time              首次接受委托 (f|3(u'e?  
access to asset                                         对资产的接触 $q;dsW,8  
according to                                     根据，依据，依照 My!<_Hp-W  
account balance                                账户余额 9y"*H2$#  
account for                                       对……进行会计处理，核算；解释 "S@%d(lg  
accounting                                        会计，会计学 Obu>xK(  
accounting advisory serve                        会计咨询服务 :Yqi5CR  
accounting firm                                 会计师事务所 sIh,@
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accounting information                      会计信息，会计资料 !j?2HlIK+  
accounting period                             会计期间 ;M"JN:J8  
accounting policies                                   会计政策 gaw
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accounting professional bodies                 会计职业组织，会计职业团体 d^W
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accounting records                                   会计记录 "+V.Yue`R  
accounting responsibility                           会计责任 pTlNJ!U>  
accounting service                             会计服务 E5G=Kh[NP  
accounting standards                                会计准则 lf\]^yM #  
Accounting Standards for Business Enterprises       企业会计准则 bO%bMZWB!y  
accounting system                             会计系统 @bj3N  
accounting treatment                                会计处理 mmG+"g$|  
accuracy                                    准确性，精确性 />zE$)'M  
additional audit procedures                      追加审计程序 k%)QrRnB  
addressee                                         收件人，收信人 BK8)'9/  
Administration of State-owned Assets  (the～)     国有资产管理局 Fh4kd>1D  
administrative laws and regulations                 行政法规 Q}M% \v  
adverse impact                                 不利影响，负面影响 D f H>UA  
adverse opinion                                反对意见 'J&$L c  
advisory group                                  咨询组，顾问组 =FXZcP>h  
agency fee                                        代理费，代理费用 wh@;$s"B  
aggregate                                          总计，合计为…… 7"`%-a$7  
alternation of document and record                 变造文件和记录 -%lA=pS{Fq  
alternative audit procedures                      替代审计程序，备选审计程序 _fu?,  
amend                                              修改，修订 dk9'C  
amortisation                                      摊销 ("k.5$  
analytical capacity                             分析能力 \ueo^p]_?  
analytical procedures                               分析性程序 W7lR54%|  
annual financial statements                        年度会计报表，年度财务报表 <m#ov G6  
appendix                                          附录，附表 x_vaYU l)  
applicable                                         适用的 -Fe))Y'=  
applicable laws and regulations                 适用的法规 ~4\J}Kn  
application systems                                  应用系统  ((}T^  
apply consistently                              一贯地执行，一贯地实施 +KV`+zic+  
appropriate                                       适当的，合适的； 0m^(|=N-  
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appropriate authorization                          适当的授权 I]|X6  
appropriateness of audit evidence                    审计证据的适当性 "RH pj3 si  
approval                                    批准，核准 a'zf8id  
assertion                                    (会计报表上的)认定；确认 oZkjg3  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 %o4ZD7@ '  
asset                                                 资产，财产 w NlC2is  
asset restructuring                             资产重组 Ccld;c&+  
assignment of duties                                 职责的划分 ua%$r[  
assistant                                     助理，助理人员 mX9amS&B$  
associated company                                 联属公司，联营公司 r(W=1e'  
association                                        联合，结合；协会，社团 9@LL_r`?<  
assumption                                       假设，假定 gwj+~vSfi  
at a given date                                         在某一特定时日
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attestation                                         鉴证，公证 6\7bE$K  
attestation service                             鉴证服务 x roo_  
audit adjustment                                审计调整 XrY\ot`,D  
audit areas                                        审计领域 pPSmSWD?  
audit conclusion                                审计结论 d|!FI/  
audit effectiveness                             审计效果 "&s9;_9  
audit efficiency                                  审计效率 [=[>1<L>  
audit engagement letter                      审计业务约定书 uz6S7I  
audit evidence                                          审计证据 )aov]Ns  
audit fee                                    审计费 iYi3x_A`  
audit files                                          审计档案 0drt,k  
audit findings                                     审计中发现的事项 fz[o;GTc  
audit implementation stage                        审计实施阶段 K!c "g,S  
audit mark                                        审计标识 eM";P/XaX  
audit materiality                                 审计重要性 4NaL#3  
audit method                                     审计方法 #1-,s.)  
audit objective                                         审计目标，审计目的 K}e%E&|>  
audit of financial statements                      会计报表审计，财务报表审计 +>b~nK>M
 
audit opinion                                     审计意见 e5/f%4YX  
audit period                                      被审计期间，被审计年度 o}q>oa b z  
audit plan                                          审计计划 )N4!zuSVf  
audit planning                                    编制审计计划，制定审计计划，审计计划 ),ur!v  
audit planning stage                                  审计计划阶段 uURm6mVt9:  
audit procedure                                审计程序 zq1je2DB  
audit programme                               审计程序表，具体审计计划 0x&-/qce6W  
audit report                                       审计报告 {O ]^8#v^  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 &\8qN_`  
audit report with a qualified opinion                 有保留意见的审计报告 7>#?-, B  
audit report with an adverse opinion                否定意见的审计报告 k1l\Rywp  
audit report with dual dates                      双重日期审计报告 ^O#>LbM"x  
audit reporting stage                                 审计报告阶段 3 q1LIM  
audit responsibility                                   审计责任 Y.XNA]|  
audit results                                      审计结果 N8hiv'3  
audit risk                                          审计风险 d??;r:  
audit sampling                                          审计抽样 1>I4=mj  
audit sampling techniques                         审计抽样方法，审计抽样技术 P%VEJ5,]b  
audit strategies                                  审计策略 q~esxp  
audit summary                                         审计总结，审计小结 ,E8:!r)6  
audit team                                         审计小组 gD}lDK6N  
audit test                                    审计测试 kiYHJ\a  
audit trail                                          审计轨迹 -|0nZ  
audit work                                        审计工作 e"7<&% Oq  
audit working paper                                 审计工作底稿
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audited financial statement                        审计会计报表，已审计财务报表 #0H
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Auditing Guidelines (the～)                      审计规范指南 GM_~2Er]  
auditing standards                             审计准则 sIUhk7Cd8  
audit-oriented working paper                          (审计)业务类工作底稿 -|K^!G  
authorisation                                     授权 +,7nsWV  
authorisation of transaction                       交易的授权 H7{)"P]{f  
availability                                         可获得性 I5#KLZVg  
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balance                                      余额；差额；平衡 'q3<R%^Q   
balance sheet                                    资产负债表 9:DT+^BB  
bank                                                 银行 *Ubsa9'fS  
bank account                                    银行账户，银行户头 I+08tX O  
bank statement                                 银行对账单 J,iS<lV_  
barter transaction                              易货交易，以物换物交易 8 5 L<  
basis of audit                                    审计依据 0d>|2QV   
basis of preparation                                (会计报表的)编制基础 .r ,wc*SF  
book of account                               账目，账簿 @477|LO
  
borrowing                                         借款，贷款，借债 v2w|?26Lf  
branch                                              分支，分支机构，分店 C{{RU7iqc&  
brought forward                                (账户余额等的)承上年，承上期，承上页 f.yvKi.Cm  
budget                                              预算 n["G ry  
building                                      建筑物；大楼 <M)
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business conditions                                  业务情况，经营情况 58[=.rzD  
business licence                               (企业等的)营业执照 \#50; 8VJ  
business relation                                业务关系 k)j6rU  
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