[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 O ?4V($  
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审计词汇英汉对照 rLnu\X=h$  
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ability to continue as a going concern               持续经营能力 Ort\J~O  
acceptability                                     可接受性，可接受程度 V)]&UbEL|  
acceptable level of detection risk                     检查风险的可接受水平 ^K"`k43 {  
acceptance of engagement                       接受委托 >|s=l`"Xz  
accepting the engagement for the first time              首次接受委托 FKQnz/
 
access to asset                                         对资产的接触 ei5S<n  
according to                                     根据，依据，依照 Q6BWax|  
account balance                                账户余额 CtfSfSAUuu  
account for                                       对……进行会计处理，核算；解释 K!9=e7|P  
accounting                                        会计，会计学 J+zqu  
accounting advisory serve                        会计咨询服务 zumRbrz
  
accounting firm                                 会计师事务所 N 8OPeY  
accounting information                      会计信息，会计资料 Y/+ D4^L  
accounting period                             会计期间 E'ZWSpP  
accounting policies                                   会计政策 uC3$iY:_e  
accounting professional bodies                 会计职业组织，会计职业团体 ;V;4#  
accounting records                                   会计记录 H(AYtnvB  
accounting responsibility                           会计责任 > }9TdP/oT  
accounting service                             会计服务 i~2>kxf;K1  
accounting standards                                会计准则 {ys_uS{c*  
Accounting Standards for Business Enterprises       企业会计准则 iTX.?*  
accounting system                             会计系统 d+^;kse  
accounting treatment                                会计处理 %:y-"m1\u$  
accuracy                                    准确性，精确性 Rpr# ,|  
additional audit procedures                      追加审计程序 e\h:==f  
addressee                                         收件人，收信人 t5_`q(:  
Administration of State-owned Assets  (the～)     国有资产管理局 2vXMrh\  
administrative laws and regulations                 行政法规 N>~*Jp2;  
adverse impact                                 不利影响，负面影响 N lDM
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adverse opinion                                反对意见 d/^^8XUK  
advisory group                                  咨询组，顾问组 QIw.`$H+  
agency fee                                        代理费，代理费用 j)uIe)wZw  
aggregate                                          总计，合计为…… +n:#Uf)  
alternation of document and record                 变造文件和记录 9\xw}ph  
alternative audit procedures                      替代审计程序，备选审计程序 ^R\blJQ<^  
amend                                              修改，修订 &K4o8Qz  
amortisation                                      摊销 LJ)3!Q/:  
analytical capacity                             分析能力 -P?} qy^j(  
analytical procedures                               分析性程序 bw4b'9cK  
annual financial statements                        年度会计报表，年度财务报表 0I k@d'7  
appendix                                          附录，附表 wO"Q{oi+  
applicable                                         适用的 Txxc-$z  
applicable laws and regulations                 适用的法规 |gaZq!l  
application systems                                  应用系统 csV1ki/A  
apply consistently                              一贯地执行，一贯地实施 5 9X|l&/  
appropriate                                       适当的，合适的； 2c~^|@  
征用，挪用 9\;EX  
appropriate authorization                          适当的授权 9qPP{K,Pq2  
appropriateness of audit evidence                    审计证据的适当性 M|Se|*w  
approval                                    批准，核准 6y0C  
assertion                                    (会计报表上的)认定；确认  2AluH8X/  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 =SdWU}xn2  
asset                                                 资产，财产 4 $J/e?i  
asset restructuring                             资产重组 u+V;r)J{  
assignment of duties                                 职责的划分 / [19ITZ  
assistant                                     助理，助理人员  :DD4BY  
associated company                                 联属公司，联营公司 *d
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association                                        联合，结合；协会，社团 vxgm0ZOMN  
assumption                                       假设，假定 X4TUi8ht!]  
at a given date                                         在某一特定时日 Qw^tzP8  
attestation                                         鉴证，公证 EZHEJW'JnE  
attestation service                             鉴证服务 J@5 OZFMZ  
audit adjustment                                审计调整 |&'*Z\*ya  
audit areas                                        审计领域 v ipmzg(S  
audit conclusion                                审计结论  [ ~E}x  
audit effectiveness                             审计效果 (-#{qkA  
audit efficiency                                  审计效率 m&\Gz*)3  
audit engagement letter                      审计业务约定书 8}0 D?  
audit evidence                                          审计证据 <Du*Re6g  
audit fee                                    审计费 3ZVfZf  
audit files                                          审计档案 q8D1MEBL`  
audit findings                                     审计中发现的事项 p[wjHfIq  
audit implementation stage                        审计实施阶段 -lp_~)j^  
audit mark                                        审计标识 4 A<c@g2  
audit materiality                                 审计重要性 WZMsmhU@T  
audit method                                     审计方法 #=tWCxf=  
audit objective                                         审计目标，审计目的 (y36NH+  
audit of financial statements                      会计报表审计，财务报表审计 &zT~3>2  
audit opinion                                     审计意见 W)_B(;$]  
audit period                                      被审计期间，被审计年度 "gO5
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audit plan                                          审计计划 %{{#Q]]&  
audit planning                                    编制审计计划，制定审计计划，审计计划 ]+lr  
audit planning stage                                  审计计划阶段 ^>"?!lv  
audit procedure                                审计程序 J0K"WmW  
audit programme                               审计程序表，具体审计计划 v+OVZDf  
audit report                                       审计报告 HfF$>Z'kM  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 V O
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audit report with a qualified opinion                 有保留意见的审计报告 -bE|FFU  
audit report with an adverse opinion                否定意见的审计报告 o i?ak  
audit report with dual dates                      双重日期审计报告 K?>&Mr  
audit reporting stage                                 审计报告阶段 b-Hn=e_  
audit responsibility                                   审计责任 9~_6mR<  
audit results                                      审计结果 W1s|7  
audit risk                                          审计风险 N7_Co;#(zK  
audit sampling                                          审计抽样 B/71$i
 
audit sampling techniques                         审计抽样方法，审计抽样技术 )t4C*+9<U  
audit strategies                                  审计策略 BCbW;w8aI  
audit summary                                         审计总结，审计小结 Ef!F;De)A  
audit team                                         审计小组 c"xaN  
audit test                                    审计测试 j{=%~  
audit trail                                          审计轨迹 u *< (B  
audit work                                        审计工作 P#xn!fMi  
audit working paper                                 审计工作底稿 [>0r'-kI  
audited financial statement                        审计会计报表，已审计财务报表 |?>h$'  
Auditing Guidelines (the～)                      审计规范指南 :wZZ 1qa  
auditing standards                             审计准则 D.!4i.)8}  
audit-oriented working paper                          (审计)业务类工作底稿 \9p;md`  
authorisation                                     授权 erqB/C  
authorisation of transaction                       交易的授权 J3]m*i5A  
availability                                         可获得性 ?]z ._I`E  
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balance                                      余额；差额；平衡 /p>[$`Aq  
balance sheet                                    资产负债表 &<V~s/n=6?  
bank                                                 银行 mAzW'Q4D  
bank account                                    银行账户，银行户头 FuKNH~MevQ  
bank statement                                 银行对账单 `g=~u{0  
barter transaction                              易货交易，以物换物交易 k-U/x"Pl  
basis of audit                                    审计依据 dUZ&Ty^{  
basis of preparation                                (会计报表的)编制基础 ,zFN3NLtA  
book of account                               账目，账簿 lg1D>=(mY  
borrowing                                         借款，贷款，借债 >MT)=4 9q  
branch                                              分支，分支机构，分店 ?<;<#JN  
brought forward                                (账户余额等的)承上年，承上期，承上页 N;HvB:c  
budget                                              预算 f/yK|[g~  
building                                      建筑物；大楼 7h2bL6Y88  
business conditions                                  业务情况，经营情况 ^Ram8fW  
business licence                               (企业等的)营业执照 gm DC,"Y<  
business relation                                业务关系 K="+2]{I  
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