[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 7Ej#7\TB]  
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审计词汇英汉对照 b}*bgx@<  
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ability to continue as a going concern               持续经营能力 A3pQ ?d[  
acceptability                                     可接受性，可接受程度 1H 6Wrik  
acceptable level of detection risk                     检查风险的可接受水平 .T-p]9*p  
acceptance of engagement                       接受委托 j5^ b~F%  
accepting the engagement for the first time              首次接受委托 ]qHO{b4k  
access to asset                                         对资产的接触 <ijmkNVS  
according to                                     根据，依据，依照 W3rvKqdw5  
account balance                                账户余额 ~At.V+  
account for                                       对……进行会计处理，核算；解释 [E7@W[xr  
accounting                                        会计，会计学 .Q)"F /  
accounting advisory serve                        会计咨询服务 @il}0  
accounting firm                                 会计师事务所 L1 VTq9[3  
accounting information                      会计信息，会计资料 <F & hfy  
accounting period                             会计期间 HbDB
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accounting policies                                   会计政策 yuX0Y{:I  
accounting professional bodies                 会计职业组织，会计职业团体 x,_Ucc.  
accounting records                                   会计记录 E_rC"_Zte  
accounting responsibility                           会计责任 /n:fxdhe  
accounting service                             会计服务 FCJ(D!  
accounting standards                                会计准则 liP{Mu/LO  
Accounting Standards for Business Enterprises       企业会计准则 6 74X)hB  
accounting system                             会计系统 O_Q,!&*6  
accounting treatment                                会计处理 ,SwaDWNO  
accuracy                                    准确性，精确性 ttVSgKAsm  
additional audit procedures                      追加审计程序 I GtH<0Du  
addressee                                         收件人，收信人 h!~yYNQ"  
Administration of State-owned Assets  (the～)     国有资产管理局 >@uYleD(  
administrative laws and regulations                 行政法规 K_3ZJ  
adverse impact                                 不利影响，负面影响 2]ljm]\l  
adverse opinion                                反对意见 nCB3d[/B  
advisory group                                  咨询组，顾问组 1*jm9])#  
agency fee                                        代理费，代理费用 9V\`{(R  
aggregate                                          总计，合计为…… yqI|BF`  
alternation of document and record                 变造文件和记录 Y|nTc.A  
alternative audit procedures                      替代审计程序，备选审计程序 gMn)<u>  
amend                                              修改，修订 rRel\8  
amortisation                                      摊销 &,7(Wab  
analytical capacity                             分析能力 Bx>@HU
 
analytical procedures                               分析性程序 tH(#nx8  
annual financial statements                        年度会计报表，年度财务报表 '~J6mojE  
appendix                                          附录，附表 p2^ OQ
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applicable                                         适用的 [?*^&[  
applicable laws and regulations                 适用的法规 E5Jk+6EcMa  
application systems                                  应用系统 Njjeg9f  
apply consistently                              一贯地执行，一贯地实施 kzXW<V9  
appropriate                                       适当的，合适的； a!]%@A6p  
征用，挪用 xRN$cZC  
appropriate authorization                          适当的授权 V485Yn!$(  
appropriateness of audit evidence                    审计证据的适当性 <  *OF  
approval                                    批准，核准 B.#0kjA}  
assertion                                    (会计报表上的)认定；确认 W:J00rsv=`  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 DlI|~  
asset                                                 资产，财产  tm?  
asset restructuring                             资产重组 Qpq0j^\  
assignment of duties                                 职责的划分 ^)~M,rW8c  
assistant                                     助理，助理人员 xW~@V)OH  
associated company                                 联属公司，联营公司 EMbsKG  
association                                        联合，结合；协会，社团 t+ ]+Gn  
assumption                                       假设，假定 5Ncd1  
at a given date                                         在某一特定时日 \gpKQt0  
attestation                                         鉴证，公证 'QU ?O[CH  
attestation service                             鉴证服务 _Hk`e}}  
audit adjustment                                审计调整 ]du~V?N   
audit areas                                        审计领域 n0q(EQy1U  
audit conclusion                                审计结论 H'.eqZM  
audit effectiveness                             审计效果 5H5Kt9DoW  
audit efficiency                                  审计效率 gEu\X |7'  
audit engagement letter                      审计业务约定书 ppjrm
 
audit evidence                                          审计证据 Y~!@  
audit fee                                    审计费 r_m&Jl@4  
audit files                                          审计档案 vcHDFi  
audit findings                                     审计中发现的事项 }.zn:e
 
audit implementation stage                        审计实施阶段 *TkABUL  
audit mark                                        审计标识 ^*OA%wg3=h  
audit materiality                                 审计重要性 E?uv&evPK7  
audit method                                     审计方法 iy9]Y5b   
audit objective                                         审计目标，审计目的 =fPO0Ot;  
audit of financial statements                      会计报表审计，财务报表审计 \ PqV|
 
audit opinion                                     审计意见 (k~c]N)v  
audit period                                      被审计期间，被审计年度 I<U 1V<g  
audit plan                                          审计计划 9HP--Z=  
audit planning                                    编制审计计划，制定审计计划，审计计划 VK#zmEiB  
audit planning stage                                  审计计划阶段 ~-/AKaK}  
audit procedure                                审计程序 ] W_T(C*  
audit programme                               审计程序表，具体审计计划 Pt+_0
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audit report                                       审计报告 VrK5a9*^  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 w[&BY  
audit report with a qualified opinion                 有保留意见的审计报告 jg(A_V  
audit report with an adverse opinion                否定意见的审计报告 XEI]T~  
audit report with dual dates                      双重日期审计报告 rIb{=';  
audit reporting stage                                 审计报告阶段 u[DV{o  
audit responsibility                                   审计责任 -E1}mL}I`  
audit results                                      审计结果 .B*)A.   
audit risk                                          审计风险 ;D:v@I$I  
audit sampling                                          审计抽样 ) UJMmw\  
audit sampling techniques                         审计抽样方法，审计抽样技术 mN`a]L'  
audit strategies                                  审计策略 J,7\/O(`A  
audit summary                                         审计总结，审计小结 N.?Wev{  
audit team                                         审计小组
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audit test                                    审计测试 r[x7?cXsW  
audit trail                                          审计轨迹 ?)&TewP  
audit work                                        审计工作 .uP$M(?j  
audit working paper                                 审计工作底稿 "`k[4C  
audited financial statement                        审计会计报表，已审计财务报表 (hoqLL\}k  
Auditing Guidelines (the～)                      审计规范指南 vhC"f*  
auditing standards                             审计准则 wHmEt ORo  
audit-oriented working paper                          (审计)业务类工作底稿  e+mD$(h  
authorisation                                     授权 7o<RvM  
authorisation of transaction                       交易的授权 fu/c)D6u*m  
availability                                         可获得性 yT4|eHl  
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balance                                      余额；差额；平衡 a/ZfPl0Ns[  
balance sheet                                    资产负债表 X {$gdz8S9  
bank                                                 银行 ~EBZlTN  
bank account                                    银行账户，银行户头 " Xqj%\  
bank statement                                 银行对账单 jcj)9;n=!  
barter transaction                              易货交易，以物换物交易 R+\5hI@ >i  
basis of audit                                    审计依据 #?9oA4Q  
basis of preparation                                (会计报表的)编制基础 .1@5*xQ5O  
book of account                               账目，账簿 \0$?r4A  
borrowing                                         借款，贷款，借债 ,<BTv;4p  
branch                                              分支，分支机构，分店 P1kd6]s  
brought forward                                (账户余额等的)承上年，承上期，承上页 w%ForDB>P  
budget                                              预算 ?2M15Q  
building                                      建筑物；大楼 qv:WC TAn  
business conditions                                  业务情况，经营情况 ~VOmMw4HV
 
business licence                               (企业等的)营业执照 E=y
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business relation                                业务关系 p82qFzq#  
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