[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 pIlEoG=[_  
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审计词汇英汉对照 4qie&:4j  
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ability to continue as a going concern               持续经营能力 ,Z"<-%3  
acceptability                                     可接受性，可接受程度 6$r\p2pi0  
acceptable level of detection risk                     检查风险的可接受水平 @yuiNj.T  
acceptance of engagement                       接受委托 +x"uP  
accepting the engagement for the first time              首次接受委托 ]P?<2,  
access to asset                                         对资产的接触 ~18a&T:  
according to                                     根据，依据，依照 @oAz  
account balance                                账户余额 Yb+A{`  
account for                                       对……进行会计处理，核算；解释 T0w_d_aS  
accounting                                        会计，会计学 OH\^j1x9I  
accounting advisory serve                        会计咨询服务 'Z`7/I4&  
accounting firm                                 会计师事务所
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accounting information                      会计信息，会计资料 Uq .6h  
accounting period                             会计期间 ]b4IO4T  
accounting policies                                   会计政策 LCHMh6  
accounting professional bodies                 会计职业组织，会计职业团体 o:@Q1+p  
accounting records                                   会计记录 (9'^T .J  
accounting responsibility                           会计责任 o <q*3L5  
accounting service                             会计服务 sAkr-x?+M  
accounting standards                                会计准则 !ZBtX t#P  
Accounting Standards for Business Enterprises       企业会计准则 OBWWcL-  
accounting system                             会计系统 9-ozrw 8t  
accounting treatment                                会计处理 K!-OUm5A  
accuracy                                    准确性，精确性 <gp?}Lk  
additional audit procedures                      追加审计程序 L!fTYX#K]  
addressee                                         收件人，收信人 "}]$ag!`q$  
Administration of State-owned Assets  (the～)     国有资产管理局 ! xCo{U=  
administrative laws and regulations                 行政法规 I^?tF'E  
adverse impact                                 不利影响，负面影响 x)::^'74  
adverse opinion                                反对意见 W$c@C02<  
advisory group                                  咨询组，顾问组 @?3
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agency fee                                        代理费，代理费用 eM5?fE&!&  
aggregate                                          总计，合计为…… sl]<A[jR  
alternation of document and record                 变造文件和记录 cSb;a\el$  
alternative audit procedures                      替代审计程序，备选审计程序 =hPXLCeC  
amend                                              修改，修订 [qYr~:`-[  
amortisation                                      摊销 '.mepxf< f  
analytical capacity                             分析能力 =gB5JB<}2  
analytical procedures                               分析性程序 ? 5C'9 V  
annual financial statements                        年度会计报表，年度财务报表 TekUY m!G  
appendix                                          附录，附表 ~G!JqdKJ0  
applicable                                         适用的 P\jGySj
  
applicable laws and regulations                 适用的法规 tEhg',2t(  
application systems                                  应用系统 iM+`7L'  
apply consistently                              一贯地执行，一贯地实施 j_Szw w-  
appropriate                                       适当的，合适的； k ka5=u  
征用，挪用 *T5;dh (  
appropriate authorization                          适当的授权 *M.xVUPr  
appropriateness of audit evidence                    审计证据的适当性 g*Y,.  
approval                                    批准，核准 jJ,_-ui  
assertion                                    (会计报表上的)认定；确认
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assessed level of control risk                           对控制风险的评估，控制风险的评估水平 ZitM<Qi&y  
asset                                                 资产，财产 *pKTJP  
asset restructuring                             资产重组 b^1QyX^?:  
assignment of duties                                 职责的划分 (`tRJWbdz  
assistant                                     助理，助理人员 Ed9Uw7  
associated company                                 联属公司，联营公司
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association                                        联合，结合；协会，社团 zCx4DN`  
assumption                                       假设，假定 OviS(}v4@  
at a given date                                         在某一特定时日 7;'33Bm*  
attestation                                         鉴证，公证 >L7s[vKn  
attestation service                             鉴证服务 t^rw@$"}  
audit adjustment                                审计调整 FwCb$yE#M  
audit areas                                        审计领域 [,zq  
audit conclusion                                审计结论 }#XFa#  
audit effectiveness                             审计效果 .w2ID  
audit efficiency                                  审计效率 U ZM #O  
audit engagement letter                      审计业务约定书 '%NglC[J  
audit evidence                                          审计证据 M;(,0dk  
audit fee                                    审计费 zKJ2~=  
audit files                                          审计档案 /R)wM#&  
audit findings                                     审计中发现的事项 )BP*|URc  
audit implementation stage                        审计实施阶段 %Tm*^  
audit mark                                        审计标识 $<}c[Nm  
audit materiality                                 审计重要性 0I&k_7_  
audit method                                     审计方法 r* *zjv>  
audit objective                                         审计目标，审计目的 wKV4-uyr  
audit of financial statements                      会计报表审计，财务报表审计 MY&Jdmga  
audit opinion                                     审计意见 P15 H[<:Fz  
audit period                                      被审计期间，被审计年度 d$dy6{/YD  
audit plan                                          审计计划 C-'hXh;hQ  
audit planning                                    编制审计计划，制定审计计划，审计计划 }lJ; |kx$  
audit planning stage                                  审计计划阶段 }cKB)N BJb  
audit procedure                                审计程序 m>>.N?  
audit programme                               审计程序表，具体审计计划 dAo;y.3  
audit report                                       审计报告 qNp1<QO0  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 #/)t]&n  
audit report with a qualified opinion                 有保留意见的审计报告 X#Bb?Pv  
audit report with an adverse opinion                否定意见的审计报告 \@LTXH .  
audit report with dual dates                      双重日期审计报告 I=Y>z^4  
audit reporting stage                                 审计报告阶段 +.
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audit responsibility                                   审计责任 TJ|Jv8j<s  
audit results                                      审计结果 Cs'LrUB?=U  
audit risk                                          审计风险 qe~x?FO_>  
audit sampling                                          审计抽样 A'WR!*Yt  
audit sampling techniques                         审计抽样方法，审计抽样技术 Vz{+3vfra6  
audit strategies                                  审计策略 6cQgp]%  
audit summary                                         审计总结，审计小结 okNo-\Dh!  
audit team                                         审计小组 sp9gz~Kq
 
audit test                                    审计测试

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audit trail                                          审计轨迹 Qz i?%&  
audit work                                        审计工作 y8Va>ul"U  
audit working paper                                 审计工作底稿 {Kz
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audited financial statement                        审计会计报表，已审计财务报表 j0jl$^  
Auditing Guidelines (the～)                      审计规范指南 E8Dh;j  
auditing standards                             审计准则 Jd2.j?P=  
audit-oriented working paper                          (审计)业务类工作底稿 /zn=AAYb  
authorisation                                     授权 NkE0S`Xf  
authorisation of transaction                       交易的授权 ,Kit@`P%  
availability                                         可获得性 k;WD[SV  
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balance                                      余额；差额；平衡 U$rMZk  
balance sheet                                    资产负债表 tYS4"Nfb+  
bank                                                 银行 Wboh2:TH:  
bank account                                    银行账户，银行户头 )G? qX.D  
bank statement                                 银行对账单 5E:$\z;  
barter transaction                              易货交易，以物换物交易 KWTV!Wxb=K  
basis of audit                                    审计依据 ]BQYV
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basis of preparation                                (会计报表的)编制基础 {|;a?]?  
book of account                               账目，账簿 s0kp(t!fiu  
borrowing                                         借款，贷款，借债 2hE(h  
branch                                              分支，分支机构，分店  Dn- gP  
brought forward                                (账户余额等的)承上年，承上期，承上页 D7Q+w  
budget                                              预算 #el27"QP0  
building                                      建筑物；大楼 '6
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business conditions                                  业务情况，经营情况 5~Y`ikwxL  
business licence                               (企业等的)营业执照 f0<zK!  
business relation                                业务关系 oFY!NMq}:  
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