[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 cf\PG&S  
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审计词汇英汉对照 3K)12x$.K  
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ability to continue as a going concern               持续经营能力 XFj\H(D   
acceptability                                     可接受性，可接受程度 B!PT|  
acceptable level of detection risk                     检查风险的可接受水平 W~" 'a9H/  
acceptance of engagement                       接受委托 +V2\hq[{  
accepting the engagement for the first time              首次接受委托 BH`%3Mw  
access to asset                                         对资产的接触 *:r6E  
according to                                     根据，依据，依照 FJI%+$]  
account balance                                账户余额 `5SLo=~  
account for                                       对……进行会计处理，核算；解释 ,=Q;@Z4 vJ  
accounting                                        会计，会计学 .( )rby  
accounting advisory serve                        会计咨询服务 B7'rbc'  
accounting firm                                 会计师事务所 .8.4!6~@  
accounting information                      会计信息，会计资料 MKdS_&F;~  
accounting period                             会计期间 2YW|/o4  
accounting policies                                   会计政策 XIe p3l*  
accounting professional bodies                 会计职业组织，会计职业团体 B|fh 4FNy  
accounting records                                   会计记录 c@|!0 U%j  
accounting responsibility                           会计责任 ! .q,m>?+  
accounting service                             会计服务 (ncm]W  
accounting standards                                会计准则 DfPC@` k  
Accounting Standards for Business Enterprises       企业会计准则 n0\k(@+k  
accounting system                             会计系统 \OzPDN  
accounting treatment                                会计处理 8D H~~by  
accuracy                                    准确性，精确性 / 5\gP//9K  
additional audit procedures                      追加审计程序 XJ$mRh0`K  
addressee                                         收件人，收信人
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Administration of State-owned Assets  (the～)     国有资产管理局 uT Z#85L`  
administrative laws and regulations                 行政法规 B,xohT  
adverse impact                                 不利影响，负面影响 d O})#50f  
adverse opinion                                反对意见 W5)R{w0`GD  
advisory group                                  咨询组，顾问组 AhyV  
agency fee                                        代理费，代理费用 YK{E=<:  
aggregate                                          总计，合计为…… tyI!y~-z  
alternation of document and record                 变造文件和记录 #7*{ $v  
alternative audit procedures                      替代审计程序，备选审计程序 {s{b nU  
amend                                              修改，修订 ^CBc~um2  
amortisation                                      摊销 Tr6J+hS  
analytical capacity                             分析能力 mJ #|~I*Z-  
analytical procedures                               分析性程序 hx.ln6=4  
annual financial statements                        年度会计报表，年度财务报表 Yl$R$u)  
appendix                                          附录，附表 n)<S5P?  
applicable                                         适用的 #9/^)^k  
applicable laws and regulations                 适用的法规 DN X-\  
application systems                                  应用系统 ^ UDNp.6k  
apply consistently                              一贯地执行，一贯地实施  fOUW{s  
appropriate                                       适当的，合适的； Au\j6mB  
征用，挪用 I$y6N"|  
appropriate authorization                          适当的授权 S- N [  
appropriateness of audit evidence                    审计证据的适当性 sw\O\%^  
approval                                    批准，核准 .%"s| D  
assertion                                    (会计报表上的)认定；确认 ?cB:1?\j  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 + g*s%^(E  
asset                                                 资产，财产 H6oU Ne  
asset restructuring                             资产重组 NZQl#ZJH:  
assignment of duties                                 职责的划分 SDbR(oV  
assistant                                     助理，助理人员 [Yyb)Qf  
associated company                                 联属公司，联营公司 T?4 I\SG  
association                                        联合，结合；协会，社团 e[ ($rsx  
assumption                                       假设，假定 b%TLvV 9F  
at a given date                                         在某一特定时日 US'rhSV  
attestation                                         鉴证，公证 />dH\KvN  
attestation service                             鉴证服务 2R`dyg  
audit adjustment                                审计调整 a W9_[#z5  
audit areas                                        审计领域 +EOd9.X\~  
audit conclusion                                审计结论 IQ]tcSQl  
audit effectiveness                             审计效果 K;'s+ZD  
audit efficiency                                  审计效率 ,7/F?!G!J  
audit engagement letter                      审计业务约定书 wfMtWXd;KB  
audit evidence                                          审计证据 n7p,{KSQ  
audit fee                                    审计费 8q/3}AnI  
audit files                                          审计档案 \:5M
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audit findings                                     审计中发现的事项 v?L
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audit implementation stage                        审计实施阶段 4Q?3gA1  
audit mark                                        审计标识 8h '~*  
audit materiality                                 审计重要性 KB5<)[bs  
audit method                                     审计方法 it)!-[:bm  
audit objective                                         审计目标，审计目的 LDgGVl  
audit of financial statements                      会计报表审计，财务报表审计 Q~-MB]'  
audit opinion                                     审计意见 r^Mu`*x*  
audit period                                      被审计期间，被审计年度 K9=f`JI9  
audit plan                                          审计计划 +#RqQ8\  
audit planning                                    编制审计计划，制定审计计划，审计计划 sKniqWi  
audit planning stage                                  审计计划阶段 p02E:?  
audit procedure                                审计程序 *Z}9S9YtN  
audit programme                               审计程序表，具体审计计划 [9H986=  
audit report                                       审计报告 -RBH5+SS2  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 o/\f+iz7  
audit report with a qualified opinion                 有保留意见的审计报告 mGC!7^_D`  
audit report with an adverse opinion                否定意见的审计报告 sIz*r Gz  
audit report with dual dates                      双重日期审计报告 I=c}6  
audit reporting stage                                 审计报告阶段 RA3!k&8?#  
audit responsibility                                   审计责任 LQ{z}Ay  
audit results                                      审计结果 SLjSNuOP  
audit risk                                          审计风险 [eLU}4v{  
audit sampling                                          审计抽样 P>wTp)
 
audit sampling techniques                         审计抽样方法，审计抽样技术 %|o2d&i  
audit strategies                                  审计策略 d#cEAy  
audit summary                                         审计总结，审计小结 @E !`:/k
 
audit team                                         审计小组 aTi,gJ;*  
audit test                                    审计测试 e .(  
audit trail                                          审计轨迹 d3&l!DoX  
audit work                                        审计工作 l}&&f8n  
audit working paper                                 审计工作底稿 ^b&U0k$R  
audited financial statement                        审计会计报表，已审计财务报表 -P>up)p  
Auditing Guidelines (the～)                      审计规范指南 <c_'(   
auditing standards                             审计准则 q'CtfmI`r=  
audit-oriented working paper                          (审计)业务类工作底稿 p;P cD  
authorisation                                     授权 +<$b6^>!$  
authorisation of transaction                       交易的授权 Scz/2v Ni`  
availability                                         可获得性 ?Vo/mtbY5X  
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balance                                      余额；差额；平衡 %(d0`9  
balance sheet                                    资产负债表 Y
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bank                                                 银行 <F&53N&Zc  
bank account                                    银行账户，银行户头 4&}dA^F  
bank statement                                 银行对账单 0~=>:^H'`q  
barter transaction                              易货交易，以物换物交易 ~0T ,_N  
basis of audit                                    审计依据 )2g-{cYv  
basis of preparation                                (会计报表的)编制基础 R7NE=X4  
book of account                               账目，账簿 Y8@TY?  
borrowing                                         借款，贷款，借债
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branch                                              分支，分支机构，分店 N}X7g0>hV  
brought forward                                (账户余额等的)承上年，承上期，承上页 )^[PW&=W|x  
budget                                              预算 aC,?FWm  
building                                      建筑物；大楼 ]`T*}$|  
business conditions                                  业务情况，经营情况 Wo,"$Z6B  
business licence                               (企业等的)营业执照 t(r}jU=qw  
business relation                                业务关系 p)YI8nW  
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