[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 Ia9!ucN7DA  
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审计词汇英汉对照 *.$ov<E.  
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ability to continue as a going concern               持续经营能力 g-x;a0MQx  
acceptability                                     可接受性，可接受程度 M?gZKdj  
acceptable level of detection risk                     检查风险的可接受水平 D][I#vh  
acceptance of engagement                       接受委托 ~h+B&F+5  
accepting the engagement for the first time              首次接受委托 H`3w=T+I  
access to asset                                         对资产的接触 iRW5*-66f  
according to                                     根据，依据，依照 uRuu!{$  
account balance                                账户余额 zuJ` 704   
account for                                       对……进行会计处理，核算；解释 0^2e^qf  
accounting                                        会计，会计学 /f. ,xs!  
accounting advisory serve                        会计咨询服务 w3fD6$  
accounting firm                                 会计师事务所 y </i1qM  
accounting information                      会计信息，会计资料 BlqfST#6  
accounting period                             会计期间 >9g^-~X;v  
accounting policies                                   会计政策 4Im}!q5;:<  
accounting professional bodies                 会计职业组织，会计职业团体 H?ue!5R#L  
accounting records                                   会计记录 )5<dmK@  
accounting responsibility                           会计责任 Jx&+e,OST  
accounting service                             会计服务 FNl^ lj`Y  
accounting standards                                会计准则 "tK3h3/Xv  
Accounting Standards for Business Enterprises       企业会计准则 8,CL>*A  
accounting system                             会计系统 ZkMH
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accounting treatment                                会计处理 4g.S!-H@R  
accuracy                                    准确性，精确性 SN QLEe  
additional audit procedures                      追加审计程序 !P6y_Frpe  
addressee                                         收件人，收信人 Oh}@c~7;  
Administration of State-owned Assets  (the～)     国有资产管理局 at3YL[,[Z  
administrative laws and regulations                 行政法规 1-!|_<EW1  
adverse impact                                 不利影响，负面影响 )pey7-P7g5  
adverse opinion                                反对意见 2NL|_W/  
advisory group                                  咨询组，顾问组 w'5W L  
agency fee                                        代理费，代理费用 a}Jy o!.  
aggregate                                          总计，合计为…… Xn<|6u  
alternation of document and record                 变造文件和记录 @zi x%x  
alternative audit procedures                      替代审计程序，备选审计程序 2[Qzx%Vp  
amend                                              修改，修订 z8};(I>)  
amortisation                                      摊销 xA}{ZnTbN  
analytical capacity                             分析能力 .e:+Ek+  
analytical procedures                               分析性程序 R?*-ZI[>w  
annual financial statements                        年度会计报表，年度财务报表 .9!&x0;  
appendix                                          附录，附表 f K4M:_u  
applicable                                         适用的 %N<>3c<8P  
applicable laws and regulations                 适用的法规 k"FY &;G(G  
application systems                                  应用系统 twTRw:.!f  
apply consistently                              一贯地执行，一贯地实施 ! }awlv;  
appropriate                                       适当的，合适的； XoiZ"zE  
征用，挪用
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appropriate authorization                          适当的授权  hP1;$  
appropriateness of audit evidence                    审计证据的适当性 'Cywn^Ym#  
approval                                    批准，核准 KEr?&e  
assertion                                    (会计报表上的)认定；确认 eR8>5:V_  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 klj.\wg/p{  
asset                                                 资产，财产 6Qm .k$[  
asset restructuring                             资产重组 D <Fl7QAb  
assignment of duties                                 职责的划分 Z
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assistant                                     助理，助理人员 t`4o&vsj=  
associated company                                 联属公司，联营公司 X`daaG_l  
association                                        联合，结合；协会，社团 }% ?WS  
assumption                                       假设，假定 23UXOY0BW  
at a given date                                         在某一特定时日 C_hIPM U=  
attestation                                         鉴证，公证 CwfGp[|}e  
attestation service                             鉴证服务 SYK?5_804  
audit adjustment                                审计调整 [WunA,IuR  
audit areas                                        审计领域 ~_SVQ7P  
audit conclusion                                审计结论  M Xl!  
audit effectiveness                             审计效果 7o M] qLF  
audit efficiency                                  审计效率 YWa9|&m1  
audit engagement letter                      审计业务约定书 O[')[uo8s  
audit evidence                                          审计证据 7)3cq}]O  
audit fee                                    审计费 e-o$bf%  
audit files                                          审计档案 'P)[=+O?t  
audit findings                                     审计中发现的事项 x6*.zo5e  
audit implementation stage                        审计实施阶段 $U5$*R@jo[  
audit mark                                        审计标识 A}n5dg
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audit materiality                                 审计重要性 k
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audit method                                     审计方法 #*K!@X  
audit objective                                         审计目标，审计目的 OBp/:]  
audit of financial statements                      会计报表审计，财务报表审计 :!gzx n  
audit opinion                                     审计意见 v&ZI<Xt+  
audit period                                      被审计期间，被审计年度 6I\mhw!pQ  
audit plan                                          审计计划 /B9jmvj`  
audit planning                                    编制审计计划，制定审计计划，审计计划 ol8uV{:"  
audit planning stage                                  审计计划阶段 9]/ju  
audit procedure                                审计程序 k+& 1?]
  
audit programme                               审计程序表，具体审计计划 CU(W0D  
audit report                                       审计报告 JYWc3o6  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 Sst`*PX:  
audit report with a qualified opinion                 有保留意见的审计报告 i0~L[v9l<  
audit report with an adverse opinion                否定意见的审计报告 ZZl4|  
audit report with dual dates                      双重日期审计报告 Z})n%l8J]p  
audit reporting stage                                 审计报告阶段 j2|!h%{nI  
audit responsibility                                   审计责任 6PI-"He  
audit results                                      审计结果 c)o[3o7  
audit risk                                          审计风险 ud.Bzg:/  
audit sampling                                          审计抽样 oWc +i U(  
audit sampling techniques                         审计抽样方法，审计抽样技术 ed)!Snz   
audit strategies                                  审计策略 _ .Bite^  
audit summary                                         审计总结，审计小结 6ypqnOTr  
audit team                                         审计小组 X{riI^(  
audit test                                    审计测试 T)B1V,2j=  
audit trail                                          审计轨迹 EMejvPnZO  
audit work                                        审计工作 `Lu\zR%<  
audit working paper                                 审计工作底稿 !bCLi>8  
audited financial statement                        审计会计报表，已审计财务报表 :O}<Q  
Auditing Guidelines (the～)                      审计规范指南 +#<"o#gZ  
auditing standards                             审计准则 $/(H%f&  
audit-oriented working paper                          (审计)业务类工作底稿 t |zLR  
authorisation                                     授权 s2ys>2k  
authorisation of transaction                       交易的授权 MXhRnVz"W  
availability                                         可获得性 dfq5P!'  
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balance                                      余额；差额；平衡 $bKa"T*  
balance sheet                                    资产负债表 8Lpy`
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bank                                                 银行 j{'@g[HW  
bank account                                    银行账户，银行户头 Kn9,N@bU_  
bank statement                                 银行对账单 .*g;2.-qv&  
barter transaction                              易货交易，以物换物交易 yMa5?]J
 
basis of audit                                    审计依据 #B)`dA0a  
basis of preparation                                (会计报表的)编制基础 ",rA  
book of account                               账目，账簿 %t
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borrowing                                         借款，贷款，借债 $mOK|=tI_  
branch                                              分支，分支机构，分店 vu.f B4  
brought forward                                (账户余额等的)承上年，承上期，承上页 jr:LLn#}  
budget                                              预算 Z@8amT;Y  
building                                      建筑物；大楼 qO9_e  
business conditions                                  业务情况，经营情况 !J'xk  
business licence                               (企业等的)营业执照 #zt+U^#)  
business relation                                业务关系 \ca4X{x  
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