[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 jY!ZkQsVe  
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审计词汇英汉对照 !SHj$Jwa'  
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ability to continue as a going concern               持续经营能力 ALd;$fd qf  
acceptability                                     可接受性，可接受程度 smAC,-6]~  
acceptable level of detection risk                     检查风险的可接受水平 h7_)%U<J2  
acceptance of engagement                       接受委托 X7*`  
accepting the engagement for the first time              首次接受委托 [IM%b~j(^  
access to asset                                         对资产的接触 L$v^afP?  
according to                                     根据，依据，依照 !{_yaVF  
account balance                                账户余额 |I[7,`C~  
account for                                       对……进行会计处理，核算；解释 ^%oUmwP<$  
accounting                                        会计，会计学 K7vw3UwGN  
accounting advisory serve                        会计咨询服务 Vs0 SXj  
accounting firm                                 会计师事务所 T9y;OG  
accounting information                      会计信息，会计资料 oholt/gb+0  
accounting period                             会计期间 "u')g&   
accounting policies                                   会计政策 u~ F;xQ  
accounting professional bodies                 会计职业组织，会计职业团体 WNa0,  
accounting records                                   会计记录 w3*-^: ?j  
accounting responsibility                           会计责任 Sj 3oV  
accounting service                             会计服务 !#D=w$@r:  
accounting standards                                会计准则 GSVdb/+  
Accounting Standards for Business Enterprises       企业会计准则 Yig0/"  
accounting system                             会计系统 y)J(K*x/$  
accounting treatment                                会计处理 Vj^dD9:  
accuracy                                    准确性，精确性 U_z2J(e~  
additional audit procedures                      追加审计程序 $.e)  
addressee                                         收件人，收信人 mU{4g`Iw  
Administration of State-owned Assets  (the～)     国有资产管理局 f!GHEhQ9  
administrative laws and regulations                 行政法规 &y_? rH  
adverse impact                                 不利影响，负面影响 CVKnTEs  
adverse opinion                                反对意见 uVU`tDzd:  
advisory group                                  咨询组，顾问组 - HOnB=  
agency fee                                        代理费，代理费用 FbSa~uN  
aggregate                                          总计，合计为…… /-*hjX$n  
alternation of document and record                 变造文件和记录 d;suACW  
alternative audit procedures                      替代审计程序，备选审计程序 /r$&]C:Fi  
amend                                              修改，修订 r)l`  
amortisation                                      摊销 I ,FqN}  
analytical capacity                             分析能力 j64 4V|z  
analytical procedures                               分析性程序 qJs[i>P[W  
annual financial statements                        年度会计报表，年度财务报表 9k2,3It  
appendix                                          附录，附表 whkJpK(  
applicable                                         适用的 ,a(O`##Bn  
applicable laws and regulations                 适用的法规 s^C;>  
application systems                                  应用系统 mA{#]Yvf1  
apply consistently                              一贯地执行，一贯地实施 A]y*so!)>  
appropriate                                       适当的，合适的； 2)LX^?7 R  
征用，挪用  Q9y*:  
appropriate authorization                          适当的授权 d?Y-;-|8Qh  
appropriateness of audit evidence                    审计证据的适当性 J1 tDO?  
approval                                    批准，核准 6&!l'[hU  
assertion                                    (会计报表上的)认定；确认 E3\ZJjG  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 6Dzs?P  
asset                                                 资产，财产 Sb<\-O14"  
asset restructuring                             资产重组 7!d$M{0"  
assignment of duties                                 职责的划分 r\mPIr|  
assistant                                     助理，助理人员 ;h+q  
associated company                                 联属公司，联营公司 ?n*f y  
association                                        联合，结合；协会，社团 hLA;Bl  
assumption                                       假设，假定 &:vscOl  
at a given date                                         在某一特定时日 KRk~w]  
attestation                                         鉴证，公证 $pu3Ig$^  
attestation service                             鉴证服务 ofwQ:0@  
audit adjustment                                审计调整 9/;{>RL=  
audit areas                                        审计领域 XJFnih  
audit conclusion                                审计结论 zA{8C];~  
audit effectiveness                             审计效果 d^aNR Lv  
audit efficiency                                  审计效率 EzP#Mnz^  
audit engagement letter                      审计业务约定书 k:0P+d  
audit evidence                                          审计证据 O)5#Fcp(  
audit fee                                    审计费 6&],WGz  
audit files                                          审计档案 3X'W
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audit findings                                     审计中发现的事项
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audit implementation stage                        审计实施阶段 )fCMITq.|  
audit mark                                        审计标识 8eww7k^R  
audit materiality                                 审计重要性 7 \/u&  
audit method                                     审计方法 d^SE)/j  
audit objective                                         审计目标，审计目的 Tf l;7w.(A  
audit of financial statements                      会计报表审计，财务报表审计 +!$dO'0nt,  
audit opinion                                     审计意见 V_M@g;<o  
audit period                                      被审计期间，被审计年度 u%aFb*  
audit plan                                          审计计划 '
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audit planning                                    编制审计计划，制定审计计划，审计计划 *f*f&l%  
audit planning stage                                  审计计划阶段 >ZDC . ~  
audit procedure                                审计程序 [tN` :}?  
audit programme                               审计程序表，具体审计计划 QZ0R:TY  
audit report                                       审计报告 nt`<y0ta
 
audit report with a disclaimer of opinion           拒绝表示意见审计报告 Z!)f*  
audit report with a qualified opinion                 有保留意见的审计报告 \*9Ua/H  
audit report with an adverse opinion                否定意见的审计报告 &<{}8/x8(  
audit report with dual dates                      双重日期审计报告 ^je528%H  
audit reporting stage                                 审计报告阶段 2lJZw@  
audit responsibility                                   审计责任 R\ q):,  
audit results                                      审计结果 thQ J(w  
audit risk                                          审计风险 {9{J^
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audit sampling                                          审计抽样 UC#"=Xd4  
audit sampling techniques                         审计抽样方法，审计抽样技术 9TW8o}k`  
audit strategies                                  审计策略 %(NN*o9"q  
audit summary                                         审计总结，审计小结 LH.%\TMN$  
audit team                                         审计小组 s?+fPOF  
audit test                                    审计测试 Q %y,;N"ro  
audit trail                                          审计轨迹 M/) B" q  
audit work                                        审计工作 x!`KhTu`_A  
audit working paper                                 审计工作底稿 :5<#X8>d  
audited financial statement                        审计会计报表，已审计财务报表 . ]zw*t*  
Auditing Guidelines (the～)                      审计规范指南 #rq?
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auditing standards                             审计准则 ,N;v~D$Y  
audit-oriented working paper                          (审计)业务类工作底稿 :'ihE\j  
authorisation                                     授权 ywe5tU  
authorisation of transaction                       交易的授权 7A[Ogro  
availability                                         可获得性 *sAOpf@M  
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balance                                      余额；差额；平衡 W%H]Uyt  
balance sheet                                    资产负债表 ip674'bq7R  
bank                                                 银行 s%bUgO%&  
bank account                                    银行账户，银行户头 U~hCn+0  
bank statement                                 银行对账单 >OTl2F}4 !  
barter transaction                              易货交易，以物换物交易 0ZT 0
 
basis of audit                                    审计依据 [{/$9k-aF?  
basis of preparation                                (会计报表的)编制基础 8L eKwb  
book of account                               账目，账簿 ac3_L$X[  
borrowing                                         借款，贷款，借债 fYs?D+U;PF  
branch                                              分支，分支机构，分店 _4Ii5CNNU  
brought forward                                (账户余额等的)承上年，承上期，承上页 ,.q8Xf  
budget                                              预算 GGp{b>E+ #  
building                                      建筑物；大楼 \E~Q1eAJT  
business conditions                                  业务情况，经营情况 M(NH 9E E  
business licence                               (企业等的)营业执照 2\,e
 
business relation                                业务关系 b<8q 92F  
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