[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 Oj<2_u  
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审计词汇英汉对照 &<v#^2S3  
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ability to continue as a going concern               持续经营能力 <H#D/?n5  
acceptability                                     可接受性，可接受程度 *h]qh20t  
acceptable level of detection risk                     检查风险的可接受水平 \8<bb<`  
acceptance of engagement                       接受委托 LkNfcBa_  
accepting the engagement for the first time              首次接受委托 ImvkB~8N  
access to asset                                         对资产的接触 \yM[?/<  
according to                                     根据，依据，依照 3
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account balance                                账户余额 [*50Ng>P`  
account for                                       对……进行会计处理，核算；解释 ;qzCoe  
accounting                                        会计，会计学 ]C]tLJ!M  
accounting advisory serve                        会计咨询服务 {_Ke'" k  
accounting firm                                 会计师事务所 a{]1H4+bQ  
accounting information                      会计信息，会计资料 *D`,z3/*  
accounting period                             会计期间 85nUR[)h  
accounting policies                                   会计政策 Wp>W?'`  
accounting professional bodies                 会计职业组织，会计职业团体 E9 q8tE}  
accounting records                                   会计记录
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accounting responsibility                           会计责任 &A%#LVjf  
accounting service                             会计服务 q9!5J2P  
accounting standards                                会计准则 deTUfbd'  
Accounting Standards for Business Enterprises       企业会计准则 c) 1m4SB@  
accounting system                             会计系统 'jmcS0f -  
accounting treatment                                会计处理 X'iki4  
accuracy                                    准确性，精确性 r:YAn^Lg  
additional audit procedures                      追加审计程序 S0"OU0`N  
addressee                                         收件人，收信人 }g(aZ  
Administration of State-owned Assets  (the～)     国有资产管理局 jixU9]  
administrative laws and regulations                 行政法规 \r<&7x#j  
adverse impact                                 不利影响，负面影响 DY,Sfh;tp  
adverse opinion                                反对意见 EStHl(DUPq  
advisory group                                  咨询组，顾问组 ;'cv?3Y  
agency fee                                        代理费，代理费用 @ tp/0E?  
aggregate                                          总计，合计为…… 1!=$3]l0Lj  
alternation of document and record                 变造文件和记录
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alternative audit procedures                      替代审计程序，备选审计程序 6G1Z"9<2*  
amend                                              修改，修订 \@I.K+hj$  
amortisation                                      摊销 }S%a]  
analytical capacity                             分析能力 )(?s=<H  
analytical procedures                               分析性程序 tF`>.=  
annual financial statements                        年度会计报表，年度财务报表 if_e$,dh~>  
appendix                                          附录，附表 <!=TxV>}A  
applicable                                         适用的 W %Um:C\I  
applicable laws and regulations                 适用的法规 )5]z[sE  
application systems                                  应用系统 @Z.Ne:*J  
apply consistently                              一贯地执行，一贯地实施 ,Hp9Gkm8I/  
appropriate                                       适当的，合适的； m,= $a\UC  
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appropriate authorization                          适当的授权 AV%Q5Mi}  
appropriateness of audit evidence                    审计证据的适当性 [IW@mn>  
approval                                    批准，核准 )\^%w9h  
assertion                                    (会计报表上的)认定；确认 W*8D@a0 _  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 +Cau/sPXL  
asset                                                 资产，财产 :G}tvFcOAF  
asset restructuring                             资产重组 S%Ja:0=}?  
assignment of duties                                 职责的划分 b6]M}ixK  
assistant                                     助理，助理人员 u1nv'\*  
associated company                                 联属公司，联营公司 b6Ntt
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association                                        联合，结合；协会，社团 WgY\m&  
assumption                                       假设，假定 BNzL+"W  
at a given date                                         在某一特定时日 R HF;AX n  
attestation                                         鉴证，公证 +ES.O]?>  
attestation service                             鉴证服务 ;z%& 3u/  
audit adjustment                                审计调整 E$Ge# M@dM  
audit areas                                        审计领域 x<= ;=893  
audit conclusion                                审计结论 iUl{_vb  
audit effectiveness                             审计效果 -=g`7^qa>  
audit efficiency                                  审计效率 %
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audit engagement letter                      审计业务约定书 2c+q~8Jv  
audit evidence                                          审计证据  W#??fae  
audit fee                                    审计费 _X@:-_  
audit files                                          审计档案 L8Z?B\  
audit findings                                     审计中发现的事项 SSI&WZ2a  
audit implementation stage                        审计实施阶段 rj{'X  /  
audit mark                                        审计标识 wmoOp;C  
audit materiality                                 审计重要性 sIELkF?.  
audit method                                     审计方法 R>Zn$%j\  
audit objective                                         审计目标，审计目的 IkkJ4G  
audit of financial statements                      会计报表审计，财务报表审计 f
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audit opinion                                     审计意见 29GejLg|  
audit period                                      被审计期间，被审计年度 kfmIhHlYQ  
audit plan                                          审计计划 >EMCG.**  
audit planning                                    编制审计计划，制定审计计划，审计计划 =`/X Wem  
audit planning stage                                  审计计划阶段 NT8%{>F`  
audit procedure                                审计程序 /CZOO)n  
audit programme                               审计程序表，具体审计计划 W<9GwMU  
audit report                                       审计报告 %X.Q\T  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 o}Xp-P   
audit report with a qualified opinion                 有保留意见的审计报告 06=eA0JI  
audit report with an adverse opinion                否定意见的审计报告 ,e>ugI_;*  
audit report with dual dates                      双重日期审计报告 $G=\i>R.  
audit reporting stage                                 审计报告阶段 VK|!aqA{b  
audit responsibility                                   审计责任 3a#!^G!~  
audit results                                      审计结果 |d:URuG~:I  
audit risk                                          审计风险 IA+>dr  
audit sampling                                          审计抽样 DO%YOv  
audit sampling techniques                         审计抽样方法，审计抽样技术 4&&j7$aV  
audit strategies                                  审计策略 uAJ_`o[  
audit summary                                         审计总结，审计小结 Um9=<*p  
audit team                                         审计小组 f[ER`!  
audit test                                    审计测试 $~`(!pa:  
audit trail                                          审计轨迹 4/d#)6  
audit work                                        审计工作 sH&8"5BT%  
audit working paper                                 审计工作底稿 7IIM8/BI  
audited financial statement                        审计会计报表，已审计财务报表 :z"Uw
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Auditing Guidelines (the～)                      审计规范指南 9xu&n%L=  
auditing standards                             审计准则 Lnj5EY er  
audit-oriented working paper                          (审计)业务类工作底稿 `rs1!ZJ,  
authorisation                                     授权 bUWtlg  
authorisation of transaction                       交易的授权 !$d:k|b  
availability                                         可获得性 tL IE^  
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balance                                      余额；差额；平衡 e`_3= kI  
balance sheet                                    资产负债表 -
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bank                                                 银行 Dd{{d?;B  
bank account                                    银行账户，银行户头 Xt~/8)&  
bank statement                                 银行对账单 fc\hQXYv  
barter transaction                              易货交易，以物换物交易 54 8@._-S  
basis of audit                                    审计依据 Z1OcGRN!  
basis of preparation                                (会计报表的)编制基础 nl?|X2?C  
book of account                               账目，账簿 k}<mmKB  
borrowing                                         借款，贷款，借债 rhUZ9Fdv  
branch                                              分支，分支机构，分店 +oiPj3  
brought forward                                (账户余额等的)承上年，承上期，承上页 j
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budget                                              预算 lL83LhE}<  
building                                      建筑物；大楼 %EVg.k$  
business conditions                                  业务情况，经营情况 I~mw\K{.3M  
business licence                               (企业等的)营业执照 4H " *.l  
business relation                                业务关系 YE-kdzff
 
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