[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 ^K^rl9  
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审计词汇英汉对照 jf& oN]sZ  
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ability to continue as a going concern               持续经营能力 Kq:vTz&<  
acceptability                                     可接受性，可接受程度 =AeOkie  
acceptable level of detection risk                     检查风险的可接受水平 M+L0 X$}NZ  
acceptance of engagement                       接受委托 @DyMq3Gt?&  
accepting the engagement for the first time              首次接受委托 Z'c9xvy5  
access to asset                                         对资产的接触 s18 A  
according to                                     根据，依据，依照 bWMb@zm  
account balance                                账户余额 4o( Q +6m  
account for                                       对……进行会计处理，核算；解释 qn
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accounting                                        会计，会计学 ES []A&tf  
accounting advisory serve                        会计咨询服务 #LG<o3An  
accounting firm                                 会计师事务所 A)nE +ec1  
accounting information                      会计信息，会计资料 cUU"*bA#  
accounting period                             会计期间 {z8wFL\  
accounting policies                                   会计政策 fyv S1_  
accounting professional bodies                 会计职业组织，会计职业团体 p1,.f&(f  
accounting records                                   会计记录 RIF*9=,S  
accounting responsibility                           会计责任 Qy) -gax:,  
accounting service                             会计服务 0Y*Ag,S  
accounting standards                                会计准则 zB+zw\ncN  
Accounting Standards for Business Enterprises       企业会计准则 `W4Is~VVv  
accounting system                             会计系统 QH6_nZY  
accounting treatment                                会计处理 8{p#Nl?U1  
accuracy                                    准确性，精确性 ;7g~4Uv4}  
additional audit procedures                      追加审计程序 )'`@rq!  
addressee                                         收件人，收信人 Qf|c^B  
Administration of State-owned Assets  (the～)     国有资产管理局 .WW|v  
administrative laws and regulations                 行政法规 vt}A6mF  
adverse impact                                 不利影响，负面影响 V"|j Dnn5  
adverse opinion                                反对意见 *0%G`Q  
advisory group                                  咨询组，顾问组 'zYx4&s  
agency fee                                        代理费，代理费用 S!7|vb*ko  
aggregate                                          总计，合计为…… YHo*IX')C?  
alternation of document and record                 变造文件和记录 +InFv"wt  
alternative audit procedures                      替代审计程序，备选审计程序 '6Yx03t  
amend                                              修改，修订 ks<+gL{K|i  
amortisation                                      摊销 l`*R !\  
analytical capacity                             分析能力 _MUSXB'  
analytical procedures                               分析性程序 ~
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annual financial statements                        年度会计报表，年度财务报表 79ZYRm2;  
appendix                                          附录，附表 A,%NdM;t=5  
applicable                                         适用的 DbK-3F_  
applicable laws and regulations                 适用的法规 !ziO1U  
application systems                                  应用系统 ~ 6Hi"
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apply consistently                              一贯地执行，一贯地实施 DgC;1U'  
appropriate                                       适当的，合适的； \v([,tiW%  
征用，挪用 7gT^ZL  
appropriate authorization                          适当的授权 :Pi="  
appropriateness of audit evidence                    审计证据的适当性 e>$E67h<~  
approval                                    批准，核准 e}W|wJ):j@  
assertion                                    (会计报表上的)认定；确认 K=;oZYNd  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 6
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asset                                                 资产，财产 GP=&S|hi  
asset restructuring                             资产重组 GhY MO6Q4  
assignment of duties                                 职责的划分
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assistant                                     助理，助理人员 -l q,~`v  
associated company                                 联属公司，联营公司 DsGtc<l%  
association                                        联合，结合；协会，社团 bF? {  
assumption                                       假设，假定 RL1cx|  
at a given date                                         在某一特定时日 ~ ^)4*@i6  
attestation                                         鉴证，公证 mO^vKq4r.  
attestation service                             鉴证服务 .V|o-~c  
audit adjustment                                审计调整 1WLaJ%Fv  
audit areas                                        审计领域 5U%a$.yr  
audit conclusion                                审计结论 ?h'd\.j{  
audit effectiveness                             审计效果 # ,27,#  
audit efficiency                                  审计效率 #Ue_  
audit engagement letter                      审计业务约定书 W= $, \D+  
audit evidence                                          审计证据 u6~/" _FwY  
audit fee                                    审计费 I0 C$  
audit files                                          审计档案 >^ M=/+<c  
audit findings                                     审计中发现的事项 Y'2 |GJc2  
audit implementation stage                        审计实施阶段 CqbPUcK  
audit mark                                        审计标识 ~!TRR.  
audit materiality                                 审计重要性 ;Fm7!@u^0  
audit method                                     审计方法 ER*Et+>  
audit objective                                         审计目标，审计目的 .wz.Jr`{  
audit of financial statements                      会计报表审计，财务报表审计 uOprA`3  
audit opinion                                     审计意见 [f\TnXq24  
audit period                                      被审计期间，被审计年度 44(l1xEN+  
audit plan                                          审计计划 =$awUy  
audit planning                                    编制审计计划，制定审计计划，审计计划 hha^:,  
audit planning stage                                  审计计划阶段 5$L=l  
audit procedure                                审计程序 /l$>W<}@  
audit programme                               审计程序表，具体审计计划 o<8=@ ^T  
audit report                                       审计报告 @If ^5s;z  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 AF-uTf  
audit report with a qualified opinion                 有保留意见的审计报告 mA>u6Rlc  
audit report with an adverse opinion                否定意见的审计报告  w#\*{EN  
audit report with dual dates                      双重日期审计报告 IJV1=/NJW  
audit reporting stage                                 审计报告阶段 2';f8JLY  
audit responsibility                                   审计责任 [DO U
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audit results                                      审计结果 &Ew{{t;"  
audit risk                                          审计风险 0*}%v:uN9  
audit sampling                                          审计抽样 !L_\6;aP,x  
audit sampling techniques                         审计抽样方法，审计抽样技术 %vFoTu)2  
audit strategies                                  审计策略 .l(t\BfE~  
audit summary                                         审计总结，审计小结 /4PV< [ :_  
audit team                                         审计小组 Ju.B!)uS#  
audit test                                    审计测试 T`.RP&2/d  
audit trail                                          审计轨迹 o>}fKg<  
audit work                                        审计工作 maR5hgWCHe  
audit working paper                                 审计工作底稿 9py*gN#  
audited financial statement                        审计会计报表，已审计财务报表 }qOj^pkJ  
Auditing Guidelines (the～)                      审计规范指南 V[T`I a\  
auditing standards                             审计准则 .,5N/p"aV  
audit-oriented working paper                          (审计)业务类工作底稿 XF 8$D  
authorisation                                     授权 fd} Ul  
authorisation of transaction                       交易的授权 KM;'MlO  
availability                                         可获得性 98AX=%8  
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balance                                      余额；差额；平衡 4
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balance sheet                                    资产负债表 `$odxo+  
bank                                                 银行 {@8TGHKv  
bank account                                    银行账户，银行户头 ">^O{X\  
bank statement                                 银行对账单 Apx
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barter transaction                              易货交易，以物换物交易 }- P ='AyL  
basis of audit                                    审计依据 N?mTAF'M  
basis of preparation                                (会计报表的)编制基础 <i(<|/$  
book of account                               账目，账簿 1EvK\  
borrowing                                         借款，贷款，借债 ZW0gd7Wh  
branch                                              分支，分支机构，分店 *.]M1  
brought forward                                (账户余额等的)承上年，承上期，承上页 _H+|Ic  
budget                                              预算 U*sQYt<?g  
building                                      建筑物；大楼 Zw`vPvb!  
business conditions                                  业务情况，经营情况 ZfYva(zP{Q  
business licence                               (企业等的)营业执照 mOkf   
business relation                                业务关系 !K~:crUV|S  
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