[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 dEPLkv  
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审计词汇英汉对照 NoT%z$1n  
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ability to continue as a going concern               持续经营能力 noO#o+ Jg#  
acceptability                                     可接受性，可接受程度 WL}XD Kx  
acceptable level of detection risk                     检查风险的可接受水平 8l >Xbz  
acceptance of engagement                       接受委托 nc.:Wm6Mj  
accepting the engagement for the first time              首次接受委托 G/yYIs  
access to asset                                         对资产的接触 (E7C 9U*  
according to                                     根据，依据，依照 +*x9$LSD  
account balance                                账户余额 I"HA( +G  
account for                                       对……进行会计处理，核算；解释 !
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accounting                                        会计，会计学 M^.>UZKyl  
accounting advisory serve                        会计咨询服务 .:B;%*  
accounting firm                                 会计师事务所 `':G92}#  
accounting information                      会计信息，会计资料 qzii[Mf  
accounting period                             会计期间 y`8jz,&.  
accounting policies                                   会计政策 c2fw;)j&X  
accounting professional bodies                 会计职业组织，会计职业团体 &L r~x#Wx  
accounting records                                   会计记录 4 z,/0  
accounting responsibility                           会计责任 b-YmS=*  
accounting service                             会计服务 -BEd7@?A  
accounting standards                                会计准则 q
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Accounting Standards for Business Enterprises       企业会计准则 3shd0q<  
accounting system                             会计系统 cs*"9nKl  
accounting treatment                                会计处理 !twYjOryH[  
accuracy                                    准确性，精确性 ev1:0P  
additional audit procedures                      追加审计程序 u4DrZ-v  
addressee                                         收件人，收信人 }z-6,i)'k  
Administration of State-owned Assets  (the～)     国有资产管理局 wnH
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administrative laws and regulations                 行政法规 DJ|lel/'  
adverse impact                                 不利影响，负面影响 _a zJ>  
adverse opinion                                反对意见 G$;cA:p-j  
advisory group                                  咨询组，顾问组 -{NP3zy  
agency fee                                        代理费，代理费用 !k!1h%7q  
aggregate                                          总计，合计为…… ^CP>|JWD^  
alternation of document and record                 变造文件和记录 ^#4Ah[:XA  
alternative audit procedures                      替代审计程序，备选审计程序 _3q}K  
amend                                              修改，修订
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amortisation                                      摊销 t@q==VHF  
analytical capacity                             分析能力 gB]jLe  
analytical procedures                               分析性程序 B{>x  
annual financial statements                        年度会计报表，年度财务报表 ZNJ<@K-  
appendix                                          附录，附表 Z=(Tq1t  
applicable                                         适用的 bRK\Tua 6  
applicable laws and regulations                 适用的法规 I6 PReVIb  
application systems                                  应用系统 hpYW1kfQl  
apply consistently                              一贯地执行，一贯地实施 X}`39r.  
appropriate                                       适当的，合适的； XzPUll;ZU  
征用，挪用 )a<MW66  
appropriate authorization                          适当的授权  C
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appropriateness of audit evidence                    审计证据的适当性 #?'@?0<6  
approval                                    批准，核准 ba^/Ar(B  
assertion                                    (会计报表上的)认定；确认 %<<JWo B  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 C@u}tH )  
asset                                                 资产，财产 >tm4Rg~y  
asset restructuring                             资产重组 v[O?7Np  
assignment of duties                                 职责的划分 r(JP& @  
assistant                                     助理，助理人员 H{1'- wB  
associated company                                 联属公司，联营公司 z-h?Q4;  
association                                        联合，结合；协会，社团 0KA@]!  
assumption                                       假设，假定 h
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at a given date                                         在某一特定时日 @?bY,  
attestation                                         鉴证，公证 A[uB)wWsn  
attestation service                             鉴证服务 }4kQu#0o")  
audit adjustment                                审计调整 ub MN  
audit areas                                        审计领域 l YpoS  
audit conclusion                                审计结论 gi$'x^]#  
audit effectiveness                             审计效果 1P WTbd l  
audit efficiency                                  审计效率 V,]Fh5f  
audit engagement letter                      审计业务约定书 \=Od1i  
audit evidence                                          审计证据 b(t8TR#-  
audit fee                                    审计费 K|=va>
   
audit files                                          审计档案 AOef1^S=  
audit findings                                     审计中发现的事项 :KS"&h{SY  
audit implementation stage                        审计实施阶段 S2>$S^[U  
audit mark                                        审计标识 $.4N@=s,?c  
audit materiality                                 审计重要性 dtig_s,)D  
audit method                                     审计方法 p!K^Q3kO  
audit objective                                         审计目标，审计目的 GU]kgwSfi  
audit of financial statements                      会计报表审计，财务报表审计 _}.WRFIJ@L  
audit opinion                                     审计意见 C9*[/|T  
audit period                                      被审计期间，被审计年度 #44}Snz  
audit plan                                          审计计划 $@84nR{>  
audit planning                                    编制审计计划，制定审计计划，审计计划 -B#K}xL|x  
audit planning stage                                  审计计划阶段 (S2E'L L{  
audit procedure                                审计程序 3AAciMq}  
audit programme                               审计程序表，具体审计计划 Q=Liy@/+!  
audit report                                       审计报告 / #zs  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 O
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audit report with a qualified opinion                 有保留意见的审计报告 Adgfo)X5  
audit report with an adverse opinion                否定意见的审计报告 6W:FT Pt44  
audit report with dual dates                      双重日期审计报告 rp|A88Q/!  
audit reporting stage                                 审计报告阶段 L nyow}  
audit responsibility                                   审计责任 T[MDjhv'  
audit results                                      审计结果 I]BhkJ  
audit risk                                          审计风险 >ByqM{?  
audit sampling                                          审计抽样 <r m)c.  
audit sampling techniques                         审计抽样方法，审计抽样技术 $i1:--~2\  
audit strategies                                  审计策略 stiYC#bI:  
audit summary                                         审计总结，审计小结 KY?ujeF  
audit team                                         审计小组 b*ja,I4  
audit test                                    审计测试 @^GI :z  
audit trail                                          审计轨迹 8Wgzca Q*  
audit work                                        审计工作 tlB-s;  
audit working paper                                 审计工作底稿 KNR7Igw?}  
audited financial statement                        审计会计报表，已审计财务报表 "Y@q?ey[1  
Auditing Guidelines (the～)                      审计规范指南 %,e,KcP'  
auditing standards                             审计准则 p{+F{e  
audit-oriented working paper                          (审计)业务类工作底稿 >=;hnLu  
authorisation                                     授权 7spZe"  
authorisation of transaction                       交易的授权 @!^Y_q  
availability                                         可获得性 A(H2Gt D  
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balance                                      余额；差额；平衡 P"o|kRO  
balance sheet                                    资产负债表 -)xl?IB%  
bank                                                 银行 *Ea)b-  
bank account                                    银行账户，银行户头 { SDnVV  
bank statement                                 银行对账单 umCmxmr&  
barter transaction                              易货交易，以物换物交易 8dCRS U  
basis of audit                                    审计依据 /IF?|71,m  
basis of preparation                                (会计报表的)编制基础 tH#t8Tq5x  
book of account                               账目，账簿 "=LeHY=9  
borrowing                                         借款，贷款，借债 | GN/{KH]  
branch                                              分支，分支机构，分店 xzOn[.Fi  
brought forward                                (账户余额等的)承上年，承上期，承上页 F{c8{?:
  
budget                                              预算 :jC$$oC].  
building                                      建筑物；大楼 hBVm;`  
business conditions                                  业务情况，经营情况 WD! " $  
business licence                               (企业等的)营业执照 /U-+ClZi@  
business relation                                业务关系 <[u(il  
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