[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 sPc}hG+N  
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审计词汇英汉对照 I
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ability to continue as a going concern               持续经营能力 6&]Z'nW0k  
acceptability                                     可接受性，可接受程度 y_>DszRN`u  
acceptable level of detection risk                     检查风险的可接受水平 'C} ku>B_r  
acceptance of engagement                       接受委托 \A^8KVE!  
accepting the engagement for the first time              首次接受委托 #8L:.,AYE  
access to asset                                         对资产的接触 l1kHFeq  
according to                                     根据，依据，依照 Wtaz@+  
account balance                                账户余额 ..Dm@m}  
account for                                       对……进行会计处理，核算；解释 13 h,V]ak  
accounting                                        会计，会计学 iOfO+3'Z_U  
accounting advisory serve                        会计咨询服务 {Y/0BS2D  
accounting firm                                 会计师事务所 r]- n,  
accounting information                      会计信息，会计资料 kIa16m  
accounting period                             会计期间 dLGHbeZ[(  
accounting policies                                   会计政策 W\-`}{B_/  
accounting professional bodies                 会计职业组织，会计职业团体 =p5]r:9 W  
accounting records                                   会计记录 ,){#
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accounting responsibility                           会计责任 CH(Y.Kj-  
accounting service                             会计服务 J0vQqTaT  
accounting standards                                会计准则 /pkN=OBR  
Accounting Standards for Business Enterprises       企业会计准则 M._E$y,5  
accounting system                             会计系统 v.*fJ  
accounting treatment                                会计处理 LK4NNZf7  
accuracy                                    准确性，精确性 /JRZ?/<1  
additional audit procedures                      追加审计程序  RSj8T<  
addressee                                         收件人，收信人 59$PWfi-\  
Administration of State-owned Assets  (the～)     国有资产管理局 ELV~ ayp5  
administrative laws and regulations                 行政法规 p2(ha3PW  
adverse impact                                 不利影响，负面影响 gFuK/]gzI  
adverse opinion                                反对意见 oQpGa>6U&  
advisory group                                  咨询组，顾问组 Ohgu*5!o  
agency fee                                        代理费，代理费用 f99"~)B|  
aggregate                                          总计，合计为…… :~Ra}  
alternation of document and record                 变造文件和记录 y$nI? :d  
alternative audit procedures                      替代审计程序，备选审计程序 ewT K2  
amend                                              修改，修订 "6IZf>N@#  
amortisation                                      摊销 _\yR/W~  
analytical capacity                             分析能力 U/PNEGuQ  
analytical procedures                               分析性程序 &HLG<ISw  
annual financial statements                        年度会计报表，年度财务报表 :FU?vh$)  
appendix                                          附录，附表 |wJdp,q R  
applicable                                         适用的 D^>d<LX  
applicable laws and regulations                 适用的法规 &,8Q
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application systems                                  应用系统 FZ%h7Oe  
apply consistently                              一贯地执行，一贯地实施 &Jb$YK t  
appropriate                                       适当的，合适的； 8mmnnf{P  
征用，挪用 '\d ldg#P  
appropriate authorization                          适当的授权 a_/4^+  
appropriateness of audit evidence                    审计证据的适当性 i,"Xw[H*s  
approval                                    批准，核准 {S+?n[1r\  
assertion                                    (会计报表上的)认定；确认 %Iflf]l  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 z&n2JpLY7  
asset                                                 资产，财产 iku*\,
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asset restructuring                             资产重组 GK-P6d  
assignment of duties                                 职责的划分 ` ;mQ"lO  
assistant                                     助理，助理人员 Z5oDj|&l}  
associated company                                 联属公司，联营公司 <z%**gP~G  
association                                        联合，结合；协会，社团 xMQ>,nZ  
assumption                                       假设，假定 fB ZLWfp9  
at a given date                                         在某一特定时日 r?Mf3U^G  
attestation                                         鉴证，公证 [*It' J^  
attestation service                             鉴证服务 N;YF
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audit adjustment                                审计调整 {5  pK8  
audit areas                                        审计领域 'OTZ&;7
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audit conclusion                                审计结论 V,VL?J\  
audit effectiveness                             审计效果 KyT=:f V  
audit efficiency                                  审计效率 
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audit engagement letter                      审计业务约定书 fnr8{sr.2Z  
audit evidence                                          审计证据 MYb^G\K  
audit fee                                    审计费 VHqoa>U,*  
audit files                                          审计档案 Z2g<"M  
audit findings                                     审计中发现的事项 4yqYs>  
audit implementation stage                        审计实施阶段 qHgtd+ I  
audit mark                                        审计标识 B%u[gN
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audit materiality                                 审计重要性 G na%|tUz|  
audit method                                     审计方法 u/|@iWK:  
audit objective                                         审计目标，审计目的 urkuG4cY  
audit of financial statements                      会计报表审计，财务报表审计 3mYW]  
audit opinion                                     审计意见 "1a!]45+  
audit period                                      被审计期间，被审计年度 QGOkB  
audit plan                                          审计计划 /d6Rdl`w  
audit planning                                    编制审计计划，制定审计计划，审计计划 _2`b$/)-  
audit planning stage                                  审计计划阶段 'l!\2Wv2  
audit procedure                                审计程序 re%XaL  
audit programme                               审计程序表，具体审计计划 5Hj/7~ =  
audit report                                       审计报告 Bca$%3
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audit report with a disclaimer of opinion           拒绝表示意见审计报告 h*JN0O<b  
audit report with a qualified opinion                 有保留意见的审计报告 x.t&NP^V)  
audit report with an adverse opinion                否定意见的审计报告 j3%Wrt  
audit report with dual dates                      双重日期审计报告 t {1 [Ip  
audit reporting stage                                 审计报告阶段 T lyBpG=p  
audit responsibility                                   审计责任 =Azk E]  
audit results                                      审计结果 \$4z@`nY  
audit risk                                          审计风险 >oyf i:  
audit sampling                                          审计抽样 :ln|n6X  
audit sampling techniques                         审计抽样方法，审计抽样技术 44~ReN}`  
audit strategies                                  审计策略 g8'8"9:xC  
audit summary                                         审计总结，审计小结 eLh35tw  
audit team                                         审计小组 _~CJitR3  
audit test                                    审计测试  r90tXx  
audit trail                                          审计轨迹 z]%@r 7  
audit work                                        审计工作 ?&,6Y'"  
audit working paper                                 审计工作底稿 k0PwAt)65  
audited financial statement                        审计会计报表，已审计财务报表 a""
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Auditing Guidelines (the～)                      审计规范指南 bp?TO]LH  
auditing standards                             审计准则 c-NUD$  
audit-oriented working paper                          (审计)业务类工作底稿 [R8BcO(  
authorisation                                     授权 wTR?8$  
authorisation of transaction                       交易的授权 uA =%EEZ  
availability                                         可获得性 !<j4*av:G  
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balance                                      余额；差额；平衡 D2D+S  
balance sheet                                    资产负债表 #
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bank                                                 银行 A_ &IK;-go  
bank account                                    银行账户，银行户头 Uv.Xw}q  
bank statement                                 银行对账单 TBJ?8W(  
barter transaction                              易货交易，以物换物交易 7=X6_AD  
basis of audit                                    审计依据 FdnLxw  
basis of preparation                                (会计报表的)编制基础 or;VmU8$zb  
book of account                               账目，账簿 91&=UUkK ?  
borrowing                                         借款，贷款，借债 S =V  
branch                                              分支，分支机构，分店 )$f?v22  
brought forward                                (账户余额等的)承上年，承上期，承上页 ,Iz9!i J"  
budget                                              预算 Oz_CEMcy  
building                                      建筑物；大楼 nIBeZof  
business conditions                                  业务情况，经营情况 ' ZTRl+  
business licence                               (企业等的)营业执照 u&o4?]6  
business relation                                业务关系 lQ ki58.  
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