[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 )Yy5u'}  
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审计词汇英汉对照 ]!"w?-h Si  
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ability to continue as a going concern               持续经营能力 ~Jr'4%  
acceptability                                     可接受性，可接受程度 aH?Ygzw  
acceptable level of detection risk                     检查风险的可接受水平 *>:phs~r{  
acceptance of engagement                       接受委托 \f? K74  
accepting the engagement for the first time              首次接受委托 IRx%L?  
access to asset                                         对资产的接触 'QG`^@Z  
according to                                     根据，依据，依照 XV]xym ~  
account balance                                账户余额 /~w*)e)  
account for                                       对……进行会计处理，核算；解释 UIy Ltoxu  
accounting                                        会计，会计学 }bca-|N  
accounting advisory serve                        会计咨询服务 # euG$(  
accounting firm                                 会计师事务所 UTKyPCfj  
accounting information                      会计信息，会计资料 'Xj^cX  
accounting period                             会计期间 LX7P?j  
accounting policies                                   会计政策 uK$ Xqo%L  
accounting professional bodies                 会计职业组织，会计职业团体 MWA,3I\.  
accounting records                                   会计记录 qzbW0AM[M  
accounting responsibility                           会计责任 ZAn @NA=  
accounting service                             会计服务 {c9 fv H  
accounting standards                                会计准则 y!P!Fif'  
Accounting Standards for Business Enterprises       企业会计准则 >"bW'  
accounting system                             会计系统 wrgB =o  
accounting treatment                                会计处理 EA>.SSs!  
accuracy                                    准确性，精确性 F<g&t|@  
additional audit procedures                      追加审计程序 |YROxY"ML  
addressee                                         收件人，收信人 B._YT   
Administration of State-owned Assets  (the～)     国有资产管理局 D1ZyJs#  
administrative laws and regulations                 行政法规 UzaAL9
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adverse impact                                 不利影响，负面影响 p4f9
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adverse opinion                                反对意见 4x[_lsj  
advisory group                                  咨询组，顾问组 y*+8Z&i.:  
agency fee                                        代理费，代理费用 /Q(boY{  
aggregate                                          总计，合计为…… Ut\:jV=f  
alternation of document and record                 变造文件和记录 s=(q#Z  
alternative audit procedures                      替代审计程序，备选审计程序 [?I<$f"  
amend                                              修改，修订 IxCesh  
amortisation                                      摊销 ]dNNw`1\V  
analytical capacity                             分析能力 $rcv@-l  
analytical procedures                               分析性程序 :Q("   
annual financial statements                        年度会计报表，年度财务报表 hxMRmH[f:  
appendix                                          附录，附表 {Z8GG  
applicable                                         适用的 XN U w  
applicable laws and regulations                 适用的法规 ?g4Rk9<!i  
application systems                                  应用系统 ;hDk gp  
apply consistently                              一贯地执行，一贯地实施 NJsaTBT  
appropriate                                       适当的，合适的； gjG SI'M0B  
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appropriate authorization                          适当的授权 __9FQ{Ra  
appropriateness of audit evidence                    审计证据的适当性 a
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approval                                    批准，核准 ?K7uy5Y  
assertion                                    (会计报表上的)认定；确认 y@~ VE5N  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 0)d='3S  
asset                                                 资产，财产 T{Xd>  
asset restructuring                             资产重组 }wiyEVAh{  
assignment of duties                                 职责的划分 R;Dj70g  
assistant                                     助理，助理人员 s,#We} bv  
associated company                                 联属公司，联营公司 '4i8&p`/  
association                                        联合，结合；协会，社团 vO2WZ7E!  
assumption                                       假设，假定 v; i4ZSV^A  
at a given date                                         在某一特定时日 3S+9LOrhY  
attestation                                         鉴证，公证 Z[*unIk  
attestation service                             鉴证服务 l%_K
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audit adjustment                                审计调整 (J5}1Q<K  
audit areas                                        审计领域 *:xOenI  
audit conclusion                                审计结论 C\5G43`  
audit effectiveness                             审计效果 \OkZ\!<hg  
audit efficiency                                  审计效率 Gl'G;F$Y-  
audit engagement letter                      审计业务约定书 T}^3Re`i  
audit evidence                                          审计证据 SgxrU&:
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audit fee                                    审计费 dX/7n=  
audit files                                          审计档案 =9 ff983  
audit findings                                     审计中发现的事项 q{9 \hEeb  
audit implementation stage                        审计实施阶段 E& 6I`8  
audit mark                                        审计标识 ZN)EbTpc\a  
audit materiality                                 审计重要性 J/e]
  
audit method                                     审计方法 `OMX
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audit objective                                         审计目标，审计目的 Ny7*MZ-  
audit of financial statements                      会计报表审计，财务报表审计 2mzn{S)nV  
audit opinion                                     审计意见 W=^.s>7G  
audit period                                      被审计期间，被审计年度 i#b/.oa  
audit plan                                          审计计划 @6~lZgXOV[  
audit planning                                    编制审计计划，制定审计计划，审计计划 1i$VX|r  
audit planning stage                                  审计计划阶段 ]P wS3:x  
audit procedure                                审计程序 3E;@
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audit programme                               审计程序表，具体审计计划 ni{'V4A  
audit report                                       审计报告 [5L?#Y  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 <9X@\uvU.<  
audit report with a qualified opinion                 有保留意见的审计报告 Wrb[\ ?-  
audit report with an adverse opinion                否定意见的审计报告 q&z'S
 
audit report with dual dates                      双重日期审计报告 ds!nl1  
audit reporting stage                                 审计报告阶段 n?cC]k;P~  
audit responsibility                                   审计责任 Ed u(dZbKg  
audit results                                      审计结果 FulFEnSV  
audit risk                                          审计风险 #fa,}aj  
audit sampling                                          审计抽样 -W^{)%4g
 
audit sampling techniques                         审计抽样方法，审计抽样技术 .+(
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audit strategies                                  审计策略 `$JvWN,kB  
audit summary                                         审计总结，审计小结 EP@u4F  
audit team                                         审计小组 YRVh[Bqg`  
audit test                                    审计测试 yC
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audit trail                                          审计轨迹 "dIWHfQB  
audit work                                        审计工作  lFt!  
audit working paper                                 审计工作底稿 +7w5m  
audited financial statement                        审计会计报表，已审计财务报表 FhUi{`  
Auditing Guidelines (the～)                      审计规范指南 |#o' =whTl  
auditing standards                             审计准则 !1I# L!9  
audit-oriented working paper                          (审计)业务类工作底稿 wJ2cAX;"  
authorisation                                     授权 &v .S_Ym  
authorisation of transaction                       交易的授权 X,VI5$  
availability                                         可获得性 QnOgF3t  
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balance                                      余额；差额；平衡  :'F,l:  
balance sheet                                    资产负债表 ;iX~3[]  
bank                                                 银行 %"
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bank account                                    银行账户，银行户头 6agG*
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bank statement                                 银行对账单 + GQ{{B  
barter transaction                              易货交易，以物换物交易 <J+Oh\8tad  
basis of audit                                    审计依据 !Q|aR  
basis of preparation                                (会计报表的)编制基础 ;6PU  
book of account                               账目，账簿 2o<*rH  
borrowing                                         借款，贷款，借债 *O'|NQhNx>  
branch                                              分支，分支机构，分店 C <:g"F:k  
brought forward                                (账户余额等的)承上年，承上期，承上页 kl:/PM^  
budget                                              预算
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building                                      建筑物；大楼 DDR4h"Y  
business conditions                                  业务情况，经营情况 }O~D3z4l0  
business licence                               (企业等的)营业执照 m   uO.  
business relation                                业务关系 #1$4<o#M  
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