[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 %p(!7FDE2n  
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审计词汇英汉对照 OBm#E}  
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ability to continue as a going concern               持续经营能力 mV'XH  
acceptability                                     可接受性，可接受程度 %0MvCm  
acceptable level of detection risk                     检查风险的可接受水平 v*[oe  
acceptance of engagement                       接受委托 |vUjoa'.7E  
accepting the engagement for the first time              首次接受委托 Zai:?%^  
access to asset                                         对资产的接触 1I#]OY#>  
according to                                     根据，依据，依照 = 9K5f#;e  
account balance                                账户余额 7J6D wh{  
account for                                       对……进行会计处理，核算；解释 oz[
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accounting                                        会计，会计学 !*1Kjg3  
accounting advisory serve                        会计咨询服务 u6lcl}'  
accounting firm                                 会计师事务所 M. o}?  
accounting information                      会计信息，会计资料 a^xt9o`  
accounting period                             会计期间 ,Qb(uirl]  
accounting policies                                   会计政策 PZ[hH(EX  
accounting professional bodies                 会计职业组织，会计职业团体 .gP}/dj  
accounting records                                   会计记录 5%#V>|@e#  
accounting responsibility                           会计责任 T4fVZd)x  
accounting service                             会计服务 +f"q^RIU  
accounting standards                                会计准则  rFLm!J]  
Accounting Standards for Business Enterprises       企业会计准则 z^z,_?q;  
accounting system                             会计系统 pcC/$5FQ  
accounting treatment                                会计处理 \ y}!yr
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accuracy                                    准确性，精确性 \nbGdka  
additional audit procedures                      追加审计程序 7E]qP 5  
addressee                                         收件人，收信人 akj<*,  
Administration of State-owned Assets  (the～)     国有资产管理局 M(%H  
administrative laws and regulations                 行政法规 =rjU=3!&(  
adverse impact                                 不利影响，负面影响 {v?Q9  
adverse opinion                                反对意见 m'o dVZ7  
advisory group                                  咨询组，顾问组 @@65t'3S  
agency fee                                        代理费，代理费用 @!8aZB3odt  
aggregate                                          总计，合计为…… /
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alternation of document and record                 变造文件和记录 cD
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alternative audit procedures                      替代审计程序，备选审计程序 R~vGaxZ$  
amend                                              修改，修订 *dl hRa  
amortisation                                      摊销 "+HJ/8Dd1  
analytical capacity                             分析能力 B*,6;lCjX  
analytical procedures                               分析性程序 !~ox;I }S  
annual financial statements                        年度会计报表，年度财务报表 bi<<z-q`wJ  
appendix                                          附录，附表 ;Qi:j^+P)  
applicable                                         适用的 )U/jD  
applicable laws and regulations                 适用的法规 3I6ocj[,  
application systems                                  应用系统 BU`X_Z1)  
apply consistently                              一贯地执行，一贯地实施 =sJ?]U  
appropriate                                       适当的，合适的； \J'}CX*aQ  
征用，挪用 T{{:p\<]_  
appropriate authorization                          适当的授权 tsXKhS;/w  
appropriateness of audit evidence                    审计证据的适当性 YQMWhC,8hy  
approval                                    批准，核准 Kk3+ ]W<  
assertion                                    (会计报表上的)认定；确认 wKJG 31I^  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 (s};MdXIz  
asset                                                 资产，财产 RSX27fb4  
asset restructuring                             资产重组 )6"}M;v  
assignment of duties                                 职责的划分 H 4<"+7  
assistant                                     助理，助理人员 *2AD#yIKC  
associated company                                 联属公司，联营公司 2W AeSUX  
association                                        联合，结合；协会，社团 A5<t>6Y  
assumption                                       假设，假定 H
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at a given date                                         在某一特定时日 @]3\*&R}  
attestation                                         鉴证，公证 Jf YgZ\#  
attestation service                             鉴证服务 q lc@$  
audit adjustment                                审计调整 01cBAu   
audit areas                                        审计领域 ?ZF):}rvZ  
audit conclusion                                审计结论 fG0?" x@>  
audit effectiveness                             审计效果 DiFLat]X  
audit efficiency                                  审计效率 sf*4|P }  
audit engagement letter                      审计业务约定书 -TUJ"ep]QJ  
audit evidence                                          审计证据 L\Se ,  
audit fee                                    审计费 ;ALWL~Xm  
audit files                                          审计档案 MAh1tYs4D
 
audit findings                                     审计中发现的事项 (x=$b(I   
audit implementation stage                        审计实施阶段 H& |/|\8F  
audit mark                                        审计标识 AuNUW0/ 7  
audit materiality                                 审计重要性 e@D_0OZ  
audit method                                     审计方法 HNzxFnh  
audit objective                                         审计目标，审计目的 pH'_k k  
audit of financial statements                      会计报表审计，财务报表审计 4X
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audit opinion                                     审计意见 *22Vc2[i;  
audit period                                      被审计期间，被审计年度 Tzq@ic#!B  
audit plan                                          审计计划 05d0p|},
 
audit planning                                    编制审计计划，制定审计计划，审计计划 oL~1M=r  
audit planning stage                                  审计计划阶段 QyA^9@iVs  
audit procedure                                审计程序 U)'YR$2<
 
audit programme                               审计程序表，具体审计计划 uB+#<F/c  
audit report                                       审计报告 K_+M?ap_  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 ulALGzPh  
audit report with a qualified opinion                 有保留意见的审计报告 ,$!fyi[;C  
audit report with an adverse opinion                否定意见的审计报告 7a_8007$l  
audit report with dual dates                      双重日期审计报告 VJ#ys_W  
audit reporting stage                                 审计报告阶段 06HU6d,  
audit responsibility                                   审计责任 nql{k/6  
audit results                                      审计结果 jc32s}/H  
audit risk                                          审计风险 iig4JP'h  
audit sampling                                          审计抽样 ]w*`
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audit sampling techniques                         审计抽样方法，审计抽样技术 `"V}Wq ?I  
audit strategies                                  审计策略 B)d 4]]4\\  
audit summary                                         审计总结，审计小结  !Qsjn  
audit team                                         审计小组 :rk6Stn$z  
audit test                                    审计测试 /&qE,>hd.+  
audit trail                                          审计轨迹 O|Y`:xvc  
audit work                                        审计工作 mq}uq9<  
audit working paper                                 审计工作底稿 Z"l].\= F  
audited financial statement                        审计会计报表，已审计财务报表 xqDz*V/mD  
Auditing Guidelines (the～)                      审计规范指南 ^\S~rW.3_  
auditing standards                             审计准则 Vv`94aQTD  
audit-oriented working paper                          (审计)业务类工作底稿 6c>:h)?  
authorisation                                     授权 bO('y@)X  
authorisation of transaction                       交易的授权 =~ ,2E;#X  
availability                                         可获得性 Gf!c  
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balance                                      余额；差额；平衡 Te3 ?
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balance sheet                                    资产负债表 c[3x>f0  
bank                                                 银行 ([SJ6ff]&  
bank account                                    银行账户，银行户头 'aeuL1mz  
bank statement                                 银行对账单 '"hSX=  
barter transaction                              易货交易，以物换物交易 Y~r)WV!G  
basis of audit                                    审计依据 Fo0s<YlS-  
basis of preparation                                (会计报表的)编制基础 hq&9S{E p  
book of account                               账目，账簿 FUL'=Xo  
borrowing                                         借款，贷款，借债 I4<_y5  
branch                                              分支，分支机构，分店 B<.ZW}#v  
brought forward                                (账户余额等的)承上年，承上期，承上页 *6}'bdQbNP  
budget                                              预算 @d0~'_vtB  
building                                      建筑物；大楼 z X+i2,  
business conditions                                  业务情况，经营情况 dtG>iJ  
business licence                               (企业等的)营业执照 xMpgXB!'  
business relation                                业务关系 8"[{[<-   
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