[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 m <k!^jp  
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审计词汇英汉对照 #=,(JmQPt  
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ability to continue as a going concern               持续经营能力 6XV<? 9q  
acceptability                                     可接受性，可接受程度 2j&@p>  
acceptable level of detection risk                     检查风险的可接受水平 g"8 .}1)~r  
acceptance of engagement                       接受委托 SW?p?<  
accepting the engagement for the first time              首次接受委托 2XSHZ|;  
access to asset                                         对资产的接触 sq0 PBEqq  
according to                                     根据，依据，依照 lhLGG  
account balance                                账户余额 1cJsj  
account for                                       对……进行会计处理，核算；解释 mxG]kqi  
accounting                                        会计，会计学 /.Jb0h[W1  
accounting advisory serve                        会计咨询服务 P9Q2gVGAO{  
accounting firm                                 会计师事务所 1(dj[3Mt  
accounting information                      会计信息，会计资料 d]v+mVAyE  
accounting period                             会计期间 r0dDHj ~F  
accounting policies                                   会计政策 LLAa1Wq  
accounting professional bodies                 会计职业组织，会计职业团体 t-e5ld~a  
accounting records                                   会计记录 MtmOUI&'  
accounting responsibility                           会计责任 K`KLC.j  
accounting service                             会计服务 z4U9n'{  
accounting standards                                会计准则 }=}>9DSM  
Accounting Standards for Business Enterprises       企业会计准则 m~l F`?  
accounting system                             会计系统 7*H:Ob)9k  
accounting treatment                                会计处理 Z@rN_WXx  
accuracy                                    准确性，精确性 l:(Rb-Wy  
additional audit procedures                      追加审计程序 y9HK |  
addressee                                         收件人，收信人 Es5p}uh.[Y  
Administration of State-owned Assets  (the～)     国有资产管理局 2&(sa0*y  
administrative laws and regulations                 行政法规 p9ZXbAJ{  
adverse impact                                 不利影响，负面影响 u:
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adverse opinion                                反对意见 fZWGn6$
  
advisory group                                  咨询组，顾问组 P>QpvSd_#  
agency fee                                        代理费，代理费用 .m4;^S2cO  
aggregate                                          总计，合计为…… C*70;:b  
alternation of document and record                 变造文件和记录 gPC@Yy  
alternative audit procedures                      替代审计程序，备选审计程序 ~%y@Xsot>  
amend                                              修改，修订 f^<6`Aeq  
amortisation                                      摊销 }ynT2a#LU'  
analytical capacity                             分析能力 Yo
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analytical procedures                               分析性程序 ?(zoTxD  
annual financial statements                        年度会计报表，年度财务报表 b3$k9dmxV+  
appendix                                          附录，附表 2ef;NC.&n  
applicable                                         适用的 F phDF  
applicable laws and regulations                 适用的法规 =H5\$&xj4.  
application systems                                  应用系统 xyHejE}  
apply consistently                              一贯地执行，一贯地实施 q 2?X"!  
appropriate                                       适当的，合适的； t2{~bzq1X  
征用，挪用 H^%.=kf  
appropriate authorization                          适当的授权 w
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appropriateness of audit evidence                    审计证据的适当性 VDEv>u4  
approval                                    批准，核准 [Gr*,nVvB  
assertion                                    (会计报表上的)认定；确认 >um 
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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 w5C*L)l  
asset                                                 资产，财产 J]/}ojW3  
asset restructuring                             资产重组 wwd'0P`/  
assignment of duties                                 职责的划分 -#&kYK#Ph  
assistant                                     助理，助理人员 _sHK*&W{CT  
associated company                                 联属公司，联营公司 4g _"ku  
association                                        联合，结合；协会，社团 uV6g[J  
assumption                                       假设，假定 b B  
at a given date                                         在某一特定时日 [
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attestation                                         鉴证，公证 ekSY~z=/u  
attestation service                             鉴证服务 $6f\uuTU2"  
audit adjustment                                审计调整 |PVt}*0"  
audit areas                                        审计领域 3eIr{xs  
audit conclusion                                审计结论 ZDLMMXx>  
audit effectiveness                             审计效果 D #2yIec  
audit efficiency                                  审计效率 \&xl{64  
audit engagement letter                      审计业务约定书 ;-mdi/*g  
audit evidence                                          审计证据 7hNb/O004  
audit fee                                    审计费 7LZ^QC  
audit files                                          审计档案 h\[\\m O  
audit findings                                     审计中发现的事项 <!^ [~`  
audit implementation stage                        审计实施阶段 }E<^gAh}  
audit mark                                        审计标识 E;\M1(\u  
audit materiality                                 审计重要性 7()?C}Ni-  
audit method                                     审计方法 _uxPx21g}  
audit objective                                         审计目标，审计目的 3C>qh{z"  
audit of financial statements                      会计报表审计，财务报表审计 *e.*=$  
audit opinion                                     审计意见 +5 4aO  
audit period                                      被审计期间，被审计年度 =Ov7C[(  
audit plan                                          审计计划 iAO5"(>}?  
audit planning                                    编制审计计划，制定审计计划，审计计划 QOFvsJ<s  
audit planning stage                                  审计计划阶段 'w/qcD-  
audit procedure                                审计程序 7G2PMe;$m  
audit programme                               审计程序表，具体审计计划 Jcf"#u-Q/  
audit report                                       审计报告 =J'P.  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 T8J4C=?/  
audit report with a qualified opinion                 有保留意见的审计报告 FVWfDQ$&v  
audit report with an adverse opinion                否定意见的审计报告 l)8&Ip  
audit report with dual dates                      双重日期审计报告 Xh3;  
audit reporting stage                                 审计报告阶段 ?2J?XS>  
audit responsibility                                   审计责任 n$+M%}/f  
audit results                                      审计结果 HZJL/=;  
audit risk                                          审计风险 N_wp{4 0/  
audit sampling                                          审计抽样 {5Lj8N5  
audit sampling techniques                         审计抽样方法，审计抽样技术 oY9FK{  
audit strategies                                  审计策略 GY!C|7kN  
audit summary                                         审计总结，审计小结 8^ep/b&|  
audit team                                         审计小组 '"YYj$> '  
audit test                                    审计测试 =jAFgwP\  
audit trail                                          审计轨迹  D>ef  
audit work                                        审计工作 Nud,\mXrY[  
audit working paper                                 审计工作底稿 bi[7!VQf  
audited financial statement                        审计会计报表，已审计财务报表 cSD{$B:  
Auditing Guidelines (the～)                      审计规范指南 ;<Q dy` T  
auditing standards                             审计准则 D#rrW?-z  
audit-oriented working paper                          (审计)业务类工作底稿 7ETjn)%bs  
authorisation                                     授权 mB55PYA  
authorisation of transaction                       交易的授权 !>.vh]8g  
availability                                         可获得性 Q s(Bnb;  
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balance                                      余额；差额；平衡 qt?*MyfV  
balance sheet                                    资产负债表 /I{R23o  
bank                                                 银行 n@>wwp  
bank account                                    银行账户，银行户头 '&yg{n  
bank statement                                 银行对账单 y.a]r7  
barter transaction                              易货交易，以物换物交易 $xW**&  
basis of audit                                    审计依据 fv'4f$U  
basis of preparation                                (会计报表的)编制基础 fib#CY  
book of account                               账目，账簿 kToOIx  
borrowing                                         借款，贷款，借债 rz
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branch                                              分支，分支机构，分店 laREjN/\`  
brought forward                                (账户余额等的)承上年，承上期，承上页 19
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budget                                              预算 _9If/RD  
building                                      建筑物；大楼 |7F*MP  
business conditions                                  业务情况，经营情况 P~7.sM  
business licence                               (企业等的)营业执照 ~UMOT!4}3  
business relation                                业务关系 %_)zWl N  
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