[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 8,=N~(pd`  
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审计词汇英汉对照 {G&*\5W
 
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ability to continue as a going concern               持续经营能力 0$NcxbM  
acceptability                                     可接受性，可接受程度 Wj.f
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acceptable level of detection risk                     检查风险的可接受水平 Wd#r-&!6j  
acceptance of engagement                       接受委托 (7 ^5jo[D  
accepting the engagement for the first time              首次接受委托 JX8Hn |  
access to asset                                         对资产的接触 QxZYy}2  
according to                                     根据，依据，依照 1)yEx1  
account balance                                账户余额 nI7G"f[%r;  
account for                                       对……进行会计处理，核算；解释 -9TNU7^  
accounting                                        会计，会计学 $*w]]b$Dn  
accounting advisory serve                        会计咨询服务 cK4Q! l6O  
accounting firm                                 会计师事务所 AdBB#zd  
accounting information                      会计信息，会计资料 .RFijr  
accounting period                             会计期间 kDI(Y=Fg  
accounting policies                                   会计政策 `>KB8SY:qK  
accounting professional bodies                 会计职业组织，会计职业团体 Xg
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accounting records                                   会计记录 l)tK/1 W  
accounting responsibility                           会计责任 !iUFD*~r~  
accounting service                             会计服务 *`$Y!uzG:\  
accounting standards                                会计准则 (3a]#`Q  
Accounting Standards for Business Enterprises       企业会计准则 dz@L}b*  
accounting system                             会计系统 LA &W@  
accounting treatment                                会计处理 "#,]`ME;  
accuracy                                    准确性，精确性
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additional audit procedures                      追加审计程序 I/4:SNha  
addressee                                         收件人，收信人 q2 K@i*s  
Administration of State-owned Assets  (the～)     国有资产管理局 JrlDTNJj'  
administrative laws and regulations                 行政法规 Xi"+{6  
adverse impact                                 不利影响，负面影响 2..b/  
adverse opinion                                反对意见 JLgk?  
advisory group                                  咨询组，顾问组 Xq:jp+WSG  
agency fee                                        代理费，代理费用 #-vuY#gs  
aggregate                                          总计，合计为……
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alternation of document and record                 变造文件和记录 IIrh|>d_7  
alternative audit procedures                      替代审计程序，备选审计程序
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amend                                              修改，修订 )H=}bqn  
amortisation                                      摊销 p1~u5BE7O  
analytical capacity                             分析能力 Mbbgsy3W  
analytical procedures                               分析性程序 OXu*wl(z  
annual financial statements                        年度会计报表，年度财务报表 yKupPp);  
appendix                                          附录，附表 <ua`WRQr  
applicable                                         适用的 #9{N[t  
applicable laws and regulations                 适用的法规 ` ;KU^dH  
application systems                                  应用系统 ueI1O/Mi  
apply consistently                              一贯地执行，一贯地实施 |,!]]YO.V  
appropriate                                       适当的，合适的； .Ukejx  
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appropriate authorization                          适当的授权 >f)/z$ qn  
appropriateness of audit evidence                    审计证据的适当性 ;Q*=AW  
approval                                    批准，核准 w7Fz(`\  
assertion                                    (会计报表上的)认定；确认 .*N]SbU<8  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 }/)vOUcEd  
asset                                                 资产，财产 `y"(\1  
asset restructuring                             资产重组 t~_j+k0K#  
assignment of duties                                 职责的划分 j"G1D-S:  
assistant                                     助理，助理人员 0_nY70B  
associated company                                 联属公司，联营公司 Dsq_}6 l{  
association                                        联合，结合；协会，社团 K>
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assumption                                       假设，假定 Tfasry9'8  
at a given date                                         在某一特定时日 6<aZr\Ufg  
attestation                                         鉴证，公证 3B*b d  
attestation service                             鉴证服务 + =.>9  
audit adjustment                                审计调整 UqVcN$^b  
audit areas                                        审计领域 \tv^],^`  
audit conclusion                                审计结论 ^eF%4DUC;  
audit effectiveness                             审计效果 kH;DAphk  
audit efficiency                                  审计效率 t2bv nh  
audit engagement letter                      审计业务约定书 ]oOSL=~c  
audit evidence                                          审计证据 JSXJlau  
audit fee                                    审计费 K<
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audit files                                          审计档案 Ih Yso7g  
audit findings                                     审计中发现的事项 !4;A"B(  
audit implementation stage                        审计实施阶段 `O5 Hzb(}  
audit mark                                        审计标识 Hlh`d N  
audit materiality                                 审计重要性 Myj 5qh  
audit method                                     审计方法 hY*ylzr83  
audit objective                                         审计目标，审计目的 pr~%%fCh  
audit of financial statements                      会计报表审计，财务报表审计 Tt;h?  
audit opinion                                     审计意见 g+(Cs  
audit period                                      被审计期间，被审计年度 +\Hh|Uz5  
audit plan                                          审计计划 IBP3  
audit planning                                    编制审计计划，制定审计计划，审计计划 JAt$WW{  
audit planning stage                                  审计计划阶段 fEv`iXZG  
audit procedure                                审计程序 dUt$kB  
audit programme                               审计程序表，具体审计计划 RN,5>.w  
audit report                                       审计报告 WFr;z*  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 IKz3IR eu  
audit report with a qualified opinion                 有保留意见的审计报告 R_DstpsT  
audit report with an adverse opinion                否定意见的审计报告 ot%^FvQ[c  
audit report with dual dates                      双重日期审计报告 Uz4!O  
audit reporting stage                                 审计报告阶段 2OA0
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audit responsibility                                   审计责任 :| s  
audit results                                      审计结果 c+BD37S  
audit risk                                          审计风险 S['rfD>9  
audit sampling                                          审计抽样 !x E/  
audit sampling techniques                         审计抽样方法，审计抽样技术 5{zmuv:  
audit strategies                                  审计策略 j\I{
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audit summary                                         审计总结，审计小结 7lLh4__;`6  
audit team                                         审计小组 yr;~M {{4  
audit test                                    审计测试 V yOuw9  
audit trail                                          审计轨迹 FRBW(vKE  
audit work                                        审计工作 {th=MldJ?  
audit working paper                                 审计工作底稿 ^uWPbW&/q  
audited financial statement                        审计会计报表，已审计财务报表 [TW?sW^0  
Auditing Guidelines (the～)                      审计规范指南 61aU~w11a  
auditing standards                             审计准则 "V=IG{.  
audit-oriented working paper                          (审计)业务类工作底稿 5SB!)F]  
authorisation                                     授权 $a@T:zfe  
authorisation of transaction                       交易的授权 CI#6r8u  
availability                                         可获得性 k4C3SI*`4  
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balance                                      余额；差额；平衡 Za110oF  
balance sheet                                    资产负债表 C{*' p+f  
bank                                                 银行
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bank account                                    银行账户，银行户头 ~|:U"w\[=  
bank statement                                 银行对账单 ]\JLlQ}#H  
barter transaction                              易货交易，以物换物交易 o^efeI  
basis of audit                                    审计依据 3 P=I)q  
basis of preparation                                (会计报表的)编制基础 K]{x0A  
book of account                               账目，账簿 +GYO<N7  
borrowing                                         借款，贷款，借债 ShIJ6LZ  
branch                                              分支，分支机构，分店 7Mj:bm&9  
brought forward                                (账户余额等的)承上年，承上期，承上页 gh?3[q6  
budget                                              预算 \PzJ66
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building                                      建筑物；大楼 w=QlQ\  
business conditions                                  业务情况，经营情况 "y9]>9:$-  
business licence                               (企业等的)营业执照 3>'TYXs-  
business relation                                业务关系 ?~:4O}5Ax  
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