[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 #0uD&95<  
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审计词汇英汉对照 G_cWp D/  
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ability to continue as a going concern               持续经营能力 XLq%nVBM8\  
acceptability                                     可接受性，可接受程度 ;}W-9=81  
acceptable level of detection risk                     检查风险的可接受水平 rY:A
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acceptance of engagement                       接受委托 _$vAitUe4S  
accepting the engagement for the first time              首次接受委托 'n$TJp|s  
access to asset                                         对资产的接触 ^1 U<,<  
according to                                     根据，依据，依照 oU
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account balance                                账户余额 aMq|xHZ  
account for                                       对……进行会计处理，核算；解释 vj#Y /B  
accounting                                        会计，会计学 6 {j}Z*)m  
accounting advisory serve                        会计咨询服务 h8zl\  
accounting firm                                 会计师事务所 }]BH
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accounting information                      会计信息，会计资料 %HWebZ-yY  
accounting period                             会计期间 &aLelJ~  
accounting policies                                   会计政策 j~;kh_  
accounting professional bodies                 会计职业组织，会计职业团体 kKlcK_b;  
accounting records                                   会计记录 sgxD5xj}4  
accounting responsibility                           会计责任 G9qN1q~  
accounting service                             会计服务 W? SFtz  
accounting standards                                会计准则 YEiQ`sYKG  
Accounting Standards for Business Enterprises       企业会计准则 d) i64"  
accounting system                             会计系统 }#D+}Mo!,  
accounting treatment                                会计处理 kuI%0)iZn  
accuracy                                    准确性，精确性 {wq~+O  
additional audit procedures                      追加审计程序 qh)10*FB  
addressee                                         收件人，收信人 SSH 1Ge5|  
Administration of State-owned Assets  (the～)     国有资产管理局 1[U`,(C1  
administrative laws and regulations                 行政法规 O86[`,  
adverse impact                                 不利影响，负面影响 =_)yV0  
adverse opinion                                反对意见 YZ.? k4>  
advisory group                                  咨询组，顾问组 nP5T*-~  
agency fee                                        代理费，代理费用 I/vQP+w O  
aggregate                                          总计，合计为…… Ng 3r`S"_<  
alternation of document and record                 变造文件和记录 |08'd5  
alternative audit procedures                      替代审计程序，备选审计程序 } ^a" >$DU  
amend                                              修改，修订 ?y`we6~\1  
amortisation                                      摊销 "MX9h }
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analytical capacity                             分析能力 Yb?L:,a(I  
analytical procedures                               分析性程序 *rH#k?  
annual financial statements                        年度会计报表，年度财务报表 MUjfqxTT  
appendix                                          附录，附表 Yn+d!w<3:  
applicable                                         适用的 1Vi3/JM@
 
applicable laws and regulations                 适用的法规 X={Z5Xxr"  
application systems                                  应用系统 wUJ>?u9  
apply consistently                              一贯地执行，一贯地实施 s-lNpOi  
appropriate                                       适当的，合适的； *^=zQ~  
征用，挪用 8nKb mjM  
appropriate authorization                          适当的授权 ekV|a1)  
appropriateness of audit evidence                    审计证据的适当性 mYRsM s  
approval                                    批准，核准 ^0T DaZDLp  
assertion                                    (会计报表上的)认定；确认 wRsh@I<  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 P7D__hoE  
asset                                                 资产，财产 )wdTs>W7  
asset restructuring                             资产重组 (5\VOCT>4%  
assignment of duties                                 职责的划分 }Y
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assistant                                     助理，助理人员 )z Hib;O  
associated company                                 联属公司，联营公司 ]mZN18#  
association                                        联合，结合；协会，社团 G W@g  
assumption                                       假设，假定 3<A$lG  
at a given date                                         在某一特定时日 T@P[jtH<d  
attestation                                         鉴证，公证 t,,W{M|E(  
attestation service                             鉴证服务 q>5K:5  
audit adjustment                                审计调整 H:5-S  
audit areas                                        审计领域 S|pf.l  
audit conclusion                                审计结论 =,w(D~ps  
audit effectiveness                             审计效果 Zv|TvlyT"  
audit efficiency                                  审计效率 K}a3Bj,  
audit engagement letter                      审计业务约定书 hcX`X2^  
audit evidence                                          审计证据 l)K8.(2  
audit fee                                    审计费 Z#
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audit files                                          审计档案 yO*HJpc
 
audit findings                                     审计中发现的事项 `
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audit implementation stage                        审计实施阶段 OGWZq(c"6  
audit mark                                        审计标识 &|Cd 1z#?  
audit materiality                                 审计重要性 RTQtXv6m
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audit method                                     审计方法 E=$li  
audit objective                                         审计目标，审计目的 DU|>zO%  
audit of financial statements                      会计报表审计，财务报表审计 hRaX!QcG3  
audit opinion                                     审计意见 2uT"LW/(H  
audit period                                      被审计期间，被审计年度 +.pri  
audit plan                                          审计计划 3!qp+i)?  
audit planning                                    编制审计计划，制定审计计划，审计计划 R^k)^!/$f  
audit planning stage                                  审计计划阶段 Ra)AQ n  
audit procedure                                审计程序 \\9I:-j:p  
audit programme                               审计程序表，具体审计计划 \6L,jSoBl  
audit report                                       审计报告 Tg_#z  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 155
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audit report with a qualified opinion                 有保留意见的审计报告 D
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audit report with an adverse opinion                否定意见的审计报告 :/XWk %  
audit report with dual dates                      双重日期审计报告 g|=  1U  
audit reporting stage                                 审计报告阶段 0i4XS*vPv  
audit responsibility                                   审计责任 w:HRzU>  
audit results                                      审计结果 AQm#a;  
audit risk                                          审计风险 5[0W+W  
audit sampling                                          审计抽样 5Ei4$T
 
audit sampling techniques                         审计抽样方法，审计抽样技术 {YMO8  
audit strategies                                  审计策略 CAbR+y  
audit summary                                         审计总结，审计小结 FXG,DJ:  
audit team                                         审计小组 7w5C NV  
audit test                                    审计测试 }CGA)yK~3  
audit trail                                          审计轨迹 o>75s#= b=  
audit work                                        审计工作 \IX|{]*D  
audit working paper                                 审计工作底稿 7 ?"-:q   
audited financial statement                        审计会计报表，已审计财务报表 .  ytxe!O  
Auditing Guidelines (the～)                      审计规范指南 32z2c:G  
auditing standards                             审计准则 sa w  
audit-oriented working paper                          (审计)业务类工作底稿 j^6,V\;l  
authorisation                                     授权 BG^)?_69  
authorisation of transaction                       交易的授权 .Ge`)_e  
availability                                         可获得性 <TEDqQ  
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balance                                      余额；差额；平衡 apwA  
balance sheet                                    资产负债表 ,{Ga7rH*   
bank                                                 银行 E++3GagdiD  
bank account                                    银行账户，银行户头 $Y?[[>u  
bank statement                                 银行对账单 [pX cKN  
barter transaction                              易货交易，以物换物交易 ?%ei+  
basis of audit                                    审计依据 TR'< D9kn  
basis of preparation                                (会计报表的)编制基础 #ja6nt8GC  
book of account                               账目，账簿 ,Q,3^v-  
borrowing                                         借款，贷款，借债 *3#RS  
branch                                              分支，分支机构，分店 Ti>2N  
brought forward                                (账户余额等的)承上年，承上期，承上页 Y$0K}`{  
budget                                              预算 /RemLJP F  
building                                      建筑物；大楼 on.m '-s  
business conditions                                  业务情况，经营情况 (Qd@Q,@(s  
business licence                               (企业等的)营业执照 w~ O)DhC  
business relation                                业务关系 jZR2Nx}16  
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