[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 Lk#8G>U  
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审计词汇英汉对照 P-U9FKrt  
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ability to continue as a going concern               持续经营能力 %m)vQ\Vtx  
acceptability                                     可接受性，可接受程度 }6b" JoC  
acceptable level of detection risk                     检查风险的可接受水平 4sMA'fG  
acceptance of engagement                       接受委托 *5m4j=-  
accepting the engagement for the first time              首次接受委托 RA^6c
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access to asset                                         对资产的接触 yI$KBx/]n  
according to                                     根据，依据，依照 k}18 ~cWM  
account balance                                账户余额 B:oE&Ahh{  
account for                                       对……进行会计处理，核算；解释 Bre:_>*  
accounting                                        会计，会计学 dT?mMTKn+  
accounting advisory serve                        会计咨询服务  2:GS(%~  
accounting firm                                 会计师事务所 #l 7(WG  
accounting information                      会计信息，会计资料 Op<,e{[]  
accounting period                             会计期间 4fSGc8  
accounting policies                                   会计政策 mH6\8I  
accounting professional bodies                 会计职业组织，会计职业团体 #7v=#Jco  
accounting records                                   会计记录 Z@(m.&ZRx  
accounting responsibility                           会计责任 7G':h0i8  
accounting service                             会计服务 ;2N: =Rv  
accounting standards                                会计准则 T]oVNy  
Accounting Standards for Business Enterprises       企业会计准则 `?=Y^+*!-  
accounting system                             会计系统 *E.uqu>I  
accounting treatment                                会计处理 Xnc?o
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accuracy                                    准确性，精确性 gUGMoXSTI|  
additional audit procedures                      追加审计程序 ,)?!p_*@:  
addressee                                         收件人，收信人 5LaF'>1yY  
Administration of State-owned Assets  (the～)     国有资产管理局 yi.GD~69  
administrative laws and regulations                 行政法规 "*8>` 6E  
adverse impact                                 不利影响，负面影响 L NS O]\  
adverse opinion                                反对意见 zt!)7HBo  
advisory group                                  咨询组，顾问组 vFwhe
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agency fee                                        代理费，代理费用 i4Da'Uk  
aggregate                                          总计，合计为…… Fzmc#?  
alternation of document and record                 变造文件和记录 FeL!%z  
alternative audit procedures                      替代审计程序，备选审计程序 FQ_a=v  
amend                                              修改，修订 5J~@jPU  
amortisation                                      摊销 {&TP&_|H  
analytical capacity                             分析能力 YgV"*~  
analytical procedures                               分析性程序 1$_|h@  
annual financial statements                        年度会计报表，年度财务报表 |Ml~_m  
appendix                                          附录，附表 3;?DKRIcX  
applicable                                         适用的 _J&IL!S2  
applicable laws and regulations                 适用的法规 Rt.2]eZEJ  
application systems                                  应用系统 4OOI$J$Jh  
apply consistently                              一贯地执行，一贯地实施 r;~7$B)  
appropriate                                       适当的，合适的； v`&>m'  
征用，挪用 ;q?WU> c{?  
appropriate authorization                          适当的授权 ?Gx-q+H  
appropriateness of audit evidence                    审计证据的适当性 `D $ "K1u  
approval                                    批准，核准 }Jo}K)>!  
assertion                                    (会计报表上的)认定；确认 o%E-K=a  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 X?7s  
asset                                                 资产，财产 ^6@6BYf)  
asset restructuring                             资产重组 xey?.2K1A  
assignment of duties                                 职责的划分 h9Tst)iRi  
assistant                                     助理，助理人员 >)t-Zh:n  
associated company                                 联属公司，联营公司 +8}8b_bgH  
association                                        联合，结合；协会，社团 B-p ] .  
assumption                                       假设，假定 O:j=L{,d^  
at a given date                                         在某一特定时日 $Zn>W@\  
attestation                                         鉴证，公证 9]gV#uF  
attestation service                             鉴证服务 h'B0rVQia>  
audit adjustment                                审计调整 mXT{c=N)w  
audit areas                                        审计领域 J3 xi5S  
audit conclusion                                审计结论 +WE<S)z<  
audit effectiveness                             审计效果 0`4Fa^o]h  
audit efficiency                                  审计效率
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audit engagement letter                      审计业务约定书 =AP0{  
audit evidence                                          审计证据 F;ELsg  
audit fee                                    审计费 zP>=K  
audit files                                          审计档案 ]#;u]  
audit findings                                     审计中发现的事项 ZMEYF!jN  
audit implementation stage                        审计实施阶段 lm8<0*;,  
audit mark                                        审计标识 .Fx-$Yqy  
audit materiality                                 审计重要性 Og1Hg B3v  
audit method                                     审计方法 GLA4O)  
audit objective                                         审计目标，审计目的 Q Sx4M  
audit of financial statements                      会计报表审计，财务报表审计 ]Wn=Oc{F  
audit opinion                                     审计意见 'XI-x[w  
audit period                                      被审计期间，被审计年度 }F-,PSH Ml  
audit plan                                          审计计划 OouR4  
audit planning                                    编制审计计划，制定审计计划，审计计划 i\zN1T_  
audit planning stage                                  审计计划阶段 P\3H<?@4  
audit procedure                                审计程序 T,uJO<  
audit programme                               审计程序表，具体审计计划 F\%PB p  
audit report                                       审计报告 @4wN-T+1  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 rsD? ;XzH  
audit report with a qualified opinion                 有保留意见的审计报告 /Z2 g>  
audit report with an adverse opinion                否定意见的审计报告 @<$_X1)s  
audit report with dual dates                      双重日期审计报告 ,#.9^J  
audit reporting stage                                 审计报告阶段 `L @`l  
audit responsibility                                   审计责任 Uc0S
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audit results                                      审计结果 5N[H@%>QO  
audit risk                                          审计风险 )2?A|f8  
audit sampling                                          审计抽样 uDMyO<\  
audit sampling techniques                         审计抽样方法，审计抽样技术 to#T+d.(v  
audit strategies                                  审计策略 ]4[^S.T=  
audit summary                                         审计总结，审计小结 |DUOyQ  
audit team                                         审计小组 i%otvDn1  
audit test                                    审计测试 jN%+)Kj0C)  
audit trail                                          审计轨迹 W;T(q~XK  
audit work                                        审计工作 xHaoSs*C9  
audit working paper                                 审计工作底稿 &!?qSi~V  
audited financial statement                        审计会计报表，已审计财务报表 =UV=F/Af^  
Auditing Guidelines (the～)                      审计规范指南 iI@(Bl
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auditing standards                             审计准则 #1[Q?e4,0  
audit-oriented working paper                          (审计)业务类工作底稿 ?>iZ){0,  
authorisation                                     授权 eB5<N
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authorisation of transaction                       交易的授权 S%7%@Qs"%  
availability                                         可获得性 IWnyqt(k  
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balance                                      余额；差额；平衡 wb6$R};?  
balance sheet                                    资产负债表 ^"4u1  
bank                                                 银行 *Edr\P
 
bank account                                    银行账户，银行户头 h
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bank statement                                 银行对账单 EK}QjY[i  
barter transaction                              易货交易，以物换物交易 4(p,@e
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basis of audit                                    审计依据 fVxRK\a\\  
basis of preparation                                (会计报表的)编制基础 l`vr({A  
book of account                               账目，账簿 y0 qq7Dmu  
borrowing                                         借款，贷款，借债 1#jvr_ ga  
branch                                              分支，分支机构，分店 TmdRB8N  
brought forward                                (账户余额等的)承上年，承上期，承上页 V2*m/J yeB  
budget                                              预算 3L%g2`  
building                                      建筑物；大楼 Kvh6D"  
business conditions                                  业务情况，经营情况 K9Bi2/N  
business licence                               (企业等的)营业执照 l(
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business relation                                业务关系 Bk8 '*O/)  
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