[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 y^:!]-+  
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审计词汇英汉对照 c%_I|h<?iT  
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ability to continue as a going concern               持续经营能力 xMNUyB{?  
acceptability                                     可接受性，可接受程度 1e.V%!Xk  
acceptable level of detection risk                     检查风险的可接受水平 n}(/>?/  
acceptance of engagement                       接受委托 m[6 ?v;w  
accepting the engagement for the first time              首次接受委托 VWqmqR%  
access to asset                                         对资产的接触 :/ ,h)h)|  
according to                                     根据，依据，依照 lB9 9J"A
 
account balance                                账户余额 T:&  
account for                                       对……进行会计处理，核算；解释 hw /:  
accounting                                        会计，会计学 33dHTV  
accounting advisory serve                        会计咨询服务 SoX\S|}%6[  
accounting firm                                 会计师事务所 'E FP/(2J  
accounting information                      会计信息，会计资料 $'FPsoH  
accounting period                             会计期间 \^O&){q(9  
accounting policies                                   会计政策 tB4dkWt.}  
accounting professional bodies                 会计职业组织，会计职业团体 Nv!If$d  
accounting records                                   会计记录 9<BC6M_/  
accounting responsibility                           会计责任 (D5 d
N\  
accounting service                             会计服务 T.\=R  
accounting standards                                会计准则 c:(Xkzj  
Accounting Standards for Business Enterprises       企业会计准则 ~R-P%l P  
accounting system                             会计系统 EM9K^l`  
accounting treatment                                会计处理 P%w)*);  
accuracy                                    准确性，精确性 r:fMd3;gq  
additional audit procedures                      追加审计程序 SPfz/ q{  
addressee                                         收件人，收信人 *Ii_dpJ  
Administration of State-owned Assets  (the～)     国有资产管理局 jd]Om r!  
administrative laws and regulations                 行政法规 J:g4ES-/  
adverse impact                                 不利影响，负面影响 r'!L}^n  
adverse opinion                                反对意见 wq$+m(  
advisory group                                  咨询组，顾问组 XS+2OutVo  
agency fee                                        代理费，代理费用 L-Io!msb  
aggregate                                          总计，合计为…… @I_
!q*  
alternation of document and record                 变造文件和记录 4#?Sxs  
alternative audit procedures                      替代审计程序，备选审计程序 BN??3F8C  
amend                                              修改，修订 1.
29%O8V_  
amortisation                                      摊销  WUnz  
analytical capacity                             分析能力 _Q XC5i  
analytical procedures                               分析性程序 66ULR&D8  
annual financial statements                        年度会计报表，年度财务报表 ejs_ ?   
appendix                                          附录，附表 (R^X3  
applicable                                         适用的 &c[.&L,w4  
applicable laws and regulations                 适用的法规 Egy#_ RT{  
application systems                                  应用系统 j{QzD^t  
apply consistently                              一贯地执行，一贯地实施 /j%(Z/RM  
appropriate                                       适当的，合适的； S9\_ODv  
征用，挪用 'x/pV5[hQ  
appropriate authorization                          适当的授权 ->"Z1  
appropriateness of audit evidence                    审计证据的适当性 tZ|0w Pp  
approval                                    批准，核准 h"O4r8G}  
assertion                                    (会计报表上的)认定；确认 g~ub
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assessed level of control risk                           对控制风险的评估，控制风险的评估水平 ;5S'?fj  
asset                                                 资产，财产 FYe#x]ue  
asset restructuring                             资产重组 #R^^XG`1  
assignment of duties                                 职责的划分 E~]37!,\\9  
assistant                                     助理，助理人员 Z'hHXSXM  
associated company                                 联属公司，联营公司 LT+ QW  
association                                        联合，结合；协会，社团 ZQ@Ul  
assumption                                       假设，假定 H5MO3DJ  
at a given date                                         在某一特定时日 vGX L'k  
attestation                                         鉴证，公证 7LotN6H  
attestation service                             鉴证服务 ylTX  
audit adjustment                                审计调整 M%{ ,?
a0V  
audit areas                                        审计领域 y6#AL<W@=  
audit conclusion                                审计结论 .|?UqZ(,  
audit effectiveness                             审计效果 *
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audit efficiency                                  审计效率 <PMQ$s>KK  
audit engagement letter                      审计业务约定书 J_-K"T|f  
audit evidence                                          审计证据 Ec3TY<mVr  
audit fee                                    审计费 qS|ns'[  
audit files                                          审计档案 ]7|Z
s]6  
audit findings                                     审计中发现的事项 {wK|C<K  
audit implementation stage                        审计实施阶段 Kg8n3pLAX  
audit mark                                        审计标识 OV>JmYe1{/  
audit materiality                                 审计重要性 "@s</HGo  
audit method                                     审计方法 vyS8yJUY  
audit objective                                         审计目标，审计目的 f3;.+hJ])  
audit of financial statements                      会计报表审计，财务报表审计 yq6Gyoi<  
audit opinion                                     审计意见 @1c[<3xJT  
audit period                                      被审计期间，被审计年度 nNc>nB1  
audit plan                                          审计计划 Bjc<d,]  
audit planning                                    编制审计计划，制定审计计划，审计计划 Ns2<wl-  
audit planning stage                                  审计计划阶段 ,SV34+(
 
audit procedure                                审计程序 # ULjK*)R  
audit programme                               审计程序表，具体审计计划 @sPuc.  
audit report                                       审计报告 ]=Tle&yM+T  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 YP4lizs.  
audit report with a qualified opinion                 有保留意见的审计报告 *!5X!\e_  
audit report with an adverse opinion                否定意见的审计报告 |~]@hs~  
audit report with dual dates                      双重日期审计报告 x?6 \C-i  
audit reporting stage                                 审计报告阶段 Bx" eX>A8  
audit responsibility                                   审计责任 hI6Tp>b*~  
audit results                                      审计结果 qmy3pnL  
audit risk                                          审计风险 cLm|^j/  
audit sampling                                          审计抽样 3'jH,17lWV  
audit sampling techniques                         审计抽样方法，审计抽样技术 SoJ=[5W  
audit strategies                                  审计策略 KAI/*G\z  
audit summary                                         审计总结，审计小结 0wE)1w<C~  
audit team                                         审计小组 \c(Z?`p]R1  
audit test                                    审计测试 VRQD  
audit trail                                          审计轨迹 )<K3Fz Bs  
audit work                                        审计工作 o=)["V  
audit working paper                                 审计工作底稿 B;Dl2k^L  
audited financial statement                        审计会计报表，已审计财务报表 _C4N6YdU  
Auditing Guidelines (the～)                      审计规范指南 zd0[f3~  
auditing standards                             审计准则
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audit-oriented working paper                          (审计)业务类工作底稿 Y'U]!c9  
authorisation                                     授权 k [eWhdSw  
authorisation of transaction                       交易的授权 7=`_UqCV  
availability                                         可获得性 3uy^o  
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balance                                      余额；差额；平衡 Lk`,mjhk  
balance sheet                                    资产负债表 Qj 3l>O
 
bank                                                 银行 {8e4TD9E0  
bank account                                    银行账户，银行户头 CFW#+U#U  
bank statement                                 银行对账单 T`W37fz0  
barter transaction                              易货交易，以物换物交易 ., =\/ C<  
basis of audit                                    审计依据 MZWicfUy  
basis of preparation                                (会计报表的)编制基础 S2PPwCU
 
book of account                               账目，账簿 w|[{xn^R  
borrowing                                         借款，贷款，借债 "QLp%B,A  
branch                                              分支，分支机构，分店 bH`r=@.:cu  
brought forward                                (账户余额等的)承上年，承上期，承上页 dw YGhhm  
budget                                              预算 p%#=OtkC  
building                                      建筑物；大楼 Y+Cqc.JBQ  
business conditions                                  业务情况，经营情况 c4  bo  
business licence                               (企业等的)营业执照 I4Rd2G_  
business relation                                业务关系 p/ au.m
c  
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