[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 ;ctPe[5  
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审计词汇英汉对照 {ovt 6C  
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ability to continue as a going concern               持续经营能力 FYBW3y+AF&  
acceptability                                     可接受性，可接受程度 zX]4DLl,  
acceptable level of detection risk                     检查风险的可接受水平 gvzBV +3'  
acceptance of engagement                       接受委托 ]?p 9)d=%<  
accepting the engagement for the first time              首次接受委托 RnV#[bM{  
access to asset                                         对资产的接触 A4K8DP  
according to                                     根据，依据，依照 C"SG':  
account balance                                账户余额 9U]3B)h%m  
account for                                       对……进行会计处理，核算；解释 m!Y4+KTwD`  
accounting                                        会计，会计学 C>NLZM
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accounting advisory serve                        会计咨询服务  " fXs
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accounting firm                                 会计师事务所 =w!>/#U  
accounting information                      会计信息，会计资料 m>FP&~2  
accounting period                             会计期间 f]sc[_n]  
accounting policies                                   会计政策 .@KI,_X6,  
accounting professional bodies                 会计职业组织，会计职业团体 kR0
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accounting records                                   会计记录 3g79/w  
accounting responsibility                           会计责任 P>}OwW  
accounting service                             会计服务 J;DTh ]z?:  
accounting standards                                会计准则 Mq~g+` '  
Accounting Standards for Business Enterprises       企业会计准则 >mAi/TZC  
accounting system                             会计系统 F[q)ME+`)  
accounting treatment                                会计处理 YMG~k3Yb  
accuracy                                    准确性，精确性 zp'Vn
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additional audit procedures                      追加审计程序 "?AJ(>wP  
addressee                                         收件人，收信人 m!-R}PQC  
Administration of State-owned Assets  (the～)     国有资产管理局 pQ,|l$^m  
administrative laws and regulations                 行政法规 '"m-kor  
adverse impact                                 不利影响，负面影响 =w;~1i%.k  
adverse opinion                                反对意见  u> @@  
advisory group                                  咨询组，顾问组 `RlMfd  
agency fee                                        代理费，代理费用 b 3NEYn  
aggregate                                          总计，合计为…… b[U;P=;=  
alternation of document and record                 变造文件和记录 \yhj{QS.k  
alternative audit procedures                      替代审计程序，备选审计程序 <dWms`QcO  
amend                                              修改，修订 -|DBO0q  
amortisation                                      摊销 Bo+Yu(|cL  
analytical capacity                             分析能力 w~AW( VX  
analytical procedures                               分析性程序 bZ SaL^^(  
annual financial statements                        年度会计报表，年度财务报表 S*l=FRFI  
appendix                                          附录，附表 #O1%k; BL  
applicable                                         适用的 +/>XOY|Ie  
applicable laws and regulations                 适用的法规 .Lm0$o*`  
application systems                                  应用系统 C2;Hugm4  
apply consistently                              一贯地执行，一贯地实施 IY,n7x0d  
appropriate                                       适当的，合适的；
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征用，挪用 oiRrpS\T.  
appropriate authorization                          适当的授权 ) :VF^"  
appropriateness of audit evidence                    审计证据的适当性 ubs>(\`q"  
approval                                    批准，核准
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assertion                                    (会计报表上的)认定；确认 <4:%M  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 g/+|gHq^  
asset                                                 资产，财产 o?| ] ciY  
asset restructuring                             资产重组 Sa9p# OQ  
assignment of duties                                 职责的划分 $D
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assistant                                     助理，助理人员 *@eZt*_  
associated company                                 联属公司，联营公司 &BxZ}JH=k  
association                                        联合，结合；协会，社团 K''2
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assumption                                       假设，假定 QB5,Vfoux  
at a given date                                         在某一特定时日 P,<p
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attestation                                         鉴证，公证 *&BS[0
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attestation service                             鉴证服务 Gp0yRT.  
audit adjustment                                审计调整 quL+UFuM  
audit areas                                        审计领域 \Lg{GN.  
audit conclusion                                审计结论 h4E[\<?  
audit effectiveness                             审计效果 M@=VIrX,m  
audit efficiency                                  审计效率 MlV3qM@  
audit engagement letter                      审计业务约定书 $O^"OQ_@  
audit evidence                                          审计证据 3S"kw  
audit fee                                    审计费 BIxjY !!"  
audit files                                          审计档案 MZvxcr{x  
audit findings                                     审计中发现的事项
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audit implementation stage                        审计实施阶段 L2IY$+=M  
audit mark                                        审计标识 x31Jl{x8\?  
audit materiality                                 审计重要性 H~;s$!lG  
audit method                                     审计方法 YP`/dX"4  
audit objective                                         审计目标，审计目的 5ajd$t  
audit of financial statements                      会计报表审计，财务报表审计 c7@[RG !  
audit opinion                                     审计意见 /s Bs eI  
audit period                                      被审计期间，被审计年度 ]$)U~)T iW  
audit plan                                          审计计划 [5-3PuT&9  
audit planning                                    编制审计计划，制定审计计划，审计计划 2CRgOFR  
audit planning stage                                  审计计划阶段 5}4> vEn  
audit procedure                                审计程序 ,56objaE  
audit programme                               审计程序表，具体审计计划 ldWrv7.P  
audit report                                       审计报告 om{aws;  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 X\1.,]O >  
audit report with a qualified opinion                 有保留意见的审计报告 )
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audit report with an adverse opinion                否定意见的审计报告 ~=t K17i  
audit report with dual dates                      双重日期审计报告 YhO-ecN  
audit reporting stage                                 审计报告阶段 R6`,}<A]@  
audit responsibility                                   审计责任 7g.3)1  
audit results                                      审计结果 jJ3dZ<#  
audit risk                                          审计风险 %I#[k4,N  
audit sampling                                          审计抽样 
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audit sampling techniques                         审计抽样方法，审计抽样技术 o)+Uyl   
audit strategies                                  审计策略 P"a9+ti+'  
audit summary                                         审计总结，审计小结 >JHQA1mX  
audit team                                         审计小组 s:*" b'  
audit test                                    审计测试 qa,i:T(w  
audit trail                                          审计轨迹 IzlmcP3  
audit work                                        审计工作 n{=Nf|=  
audit working paper                                 审计工作底稿 <P_B|Y4N/  
audited financial statement                        审计会计报表，已审计财务报表 b,lIndj#  
Auditing Guidelines (the～)                      审计规范指南 1q/Q@O  
auditing standards                             审计准则 CD pLV:  
audit-oriented working paper                          (审计)业务类工作底稿 ;v m$F251  
authorisation                                     授权 &d=ZCa
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authorisation of transaction                       交易的授权 \ +>g"';f  
availability                                         可获得性 .9!?vz]1  
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balance                                      余额；差额；平衡 "]hQ\b\O  
balance sheet                                    资产负债表 /{!?e<N>  
bank                                                 银行 {Z1^/Fv3  
bank account                                    银行账户，银行户头 .-}F~FES  
bank statement                                 银行对账单 =j~Xrytn  
barter transaction                              易货交易，以物换物交易 |g!3f  
basis of audit                                    审计依据 ~#|Pe1Y  
basis of preparation                                (会计报表的)编制基础 '7UIzk|  
book of account                               账目，账簿 6XI$ o,{  
borrowing                                         借款，贷款，借债 RP%7M8V){B  
branch                                              分支，分支机构，分店 j'q Iq;y  
brought forward                                (账户余额等的)承上年，承上期，承上页 NU%<Ws=  
budget                                              预算 gUrXaD#  
building                                      建筑物；大楼 VH6J @m  
business conditions                                  业务情况，经营情况 OFn#C!  
business licence                               (企业等的)营业执照 b2XUZ5  
business relation                                业务关系 d[y(u<Vl  
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