[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 V2QW\2@$  
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审计词汇英汉对照 /#IH-2N  
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ability to continue as a going concern               持续经营能力 dgY5ccP  
acceptability                                     可接受性，可接受程度 Fv a] *5  
acceptable level of detection risk                     检查风险的可接受水平 I}ndRDz[  
acceptance of engagement                       接受委托 Cg*kN"8q  
accepting the engagement for the first time              首次接受委托 }6@%((9E2  
access to asset                                         对资产的接触 Cn/q=  
according to                                     根据，依据，依照 }JGq
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account balance                                账户余额 5C65v:Q`N  
account for                                       对……进行会计处理，核算；解释 YR8QO-7 .)  
accounting                                        会计，会计学 'v+96b/;  
accounting advisory serve                        会计咨询服务 (ic@
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accounting firm                                 会计师事务所 `=v@i9cTZ  
accounting information                      会计信息，会计资料 No~6s.H  
accounting period                             会计期间 dL(4
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accounting policies                                   会计政策 g6`.qyVfz'  
accounting professional bodies                 会计职业组织，会计职业团体 |QMT A5  
accounting records                                   会计记录 'Dq"e$JM<  
accounting responsibility                           会计责任 yW:AVqE)t  
accounting service                             会计服务 +
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accounting standards                                会计准则 4zwif&  
Accounting Standards for Business Enterprises       企业会计准则 sHF%=V u  
accounting system                             会计系统 P8u" T!G  
accounting treatment                                会计处理 0pCDEs  
accuracy                                    准确性，精确性 Ul9b.`6  
additional audit procedures                      追加审计程序 >["Kd.ye  
addressee                                         收件人，收信人 %27G2^1  
Administration of State-owned Assets  (the～)     国有资产管理局 <@%ma2  
administrative laws and regulations                 行政法规 Up u%.[7  
adverse impact                                 不利影响，负面影响 lvG3<ls0K$  
adverse opinion                                反对意见 2t.fD@  
advisory group                                  咨询组，顾问组 s7AI:Zv  
agency fee                                        代理费，代理费用 .GtINh
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aggregate                                          总计，合计为…… l2r>|CGQ[  
alternation of document and record                 变造文件和记录 fA;x{0CAMX  
alternative audit procedures                      替代审计程序，备选审计程序 '2j~WUEmg  
amend                                              修改，修订 (s.o  
amortisation                                      摊销 VgUvD1v?}  
analytical capacity                             分析能力 gMCy$+?  
analytical procedures                               分析性程序 sAf9rZt*'  
annual financial statements                        年度会计报表，年度财务报表 `c>A
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appendix                                          附录，附表 % ghJ*iHR  
applicable                                         适用的 MR[N6E6Mg  
applicable laws and regulations                 适用的法规 x9TuweG  
application systems                                  应用系统 5' ),)  
apply consistently                              一贯地执行，一贯地实施 ^1()W,B~w  
appropriate                                       适当的，合适的； /^NJ)9IB  
征用，挪用 -<_+-t  
appropriate authorization                          适当的授权 v)TUg0U=,  
appropriateness of audit evidence                    审计证据的适当性 eO~eu]r
 
approval                                    批准，核准 Xk;Uk
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assertion                                    (会计报表上的)认定；确认 }D(DU5r  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 K T%i,T  
asset                                                 资产，财产 D~XU`;~u  
asset restructuring                             资产重组 m<~>&mWr  
assignment of duties                                 职责的划分 5X#i65_-  
assistant                                     助理，助理人员 E`U&Z  
associated company                                 联属公司，联营公司 V#+126  
association                                        联合，结合；协会，社团 p ^ }L  
assumption                                       假设，假定 @<0h"i x  
at a given date                                         在某一特定时日 ik8|9m4/  
attestation                                         鉴证，公证 Ug%
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attestation service                             鉴证服务 |)~Ex 9%ev  
audit adjustment                                审计调整 `e4o1*  
audit areas                                        审计领域 A3m{jbh  
audit conclusion                                审计结论 %-T}s`Z  
audit effectiveness                             审计效果
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audit efficiency                                  审计效率
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audit engagement letter                      审计业务约定书 p|xs|O6{  
audit evidence                                          审计证据 VZAuUw+M  
audit fee                                    审计费 YWybPD4\(  
audit files                                          审计档案 # w i&n  
audit findings                                     审计中发现的事项 +qE,<c
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audit implementation stage                        审计实施阶段 F0X5dv  
audit mark                                        审计标识 Pm;x]Aj  
audit materiality                                 审计重要性 mrw]yu;2<n  
audit method                                     审计方法 mYzsTUq  
audit objective                                         审计目标，审计目的 nD^{Q[E6=  
audit of financial statements                      会计报表审计，财务报表审计 oFX"F0rx  
audit opinion                                     审计意见 # i'C  
audit period                                      被审计期间，被审计年度 7[(Lrx.pM  
audit plan                                          审计计划 _Ac/ir[,:  
audit planning                                    编制审计计划，制定审计计划，审计计划 f$~ _FX  
audit planning stage                                  审计计划阶段 `NYF?%  
audit procedure                                审计程序 GGYX!=]~  
audit programme                               审计程序表，具体审计计划 ZJiuj!  
audit report                                       审计报告 0[_O+u  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 |_xZ/DT  
audit report with a qualified opinion                 有保留意见的审计报告 GLbc/qs  
audit report with an adverse opinion                否定意见的审计报告 L{+&z7M  
audit report with dual dates                      双重日期审计报告 WsG"x>1n  
audit reporting stage                                 审计报告阶段 Yg\{S<wr
 
audit responsibility                                   审计责任 F5:2TEA  
audit results                                      审计结果 H8(0.IR  
audit risk                                          审计风险 JNU"5sB  
audit sampling                                          审计抽样 \SoYx5lf  
audit sampling techniques                         审计抽样方法，审计抽样技术 tuL\7 (R  
audit strategies                                  审计策略 @]?? +f}#  
audit summary                                         审计总结，审计小结 3:l:~Vn  
audit team                                         审计小组 Qivf|H619  
audit test                                    审计测试 4i ~eTb  
audit trail                                          审计轨迹 # CP9^R S  
audit work                                        审计工作 T%
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audit working paper                                 审计工作底稿 NgmO0H  
audited financial statement                        审计会计报表，已审计财务报表 9b"}CEw  
Auditing Guidelines (the～)                      审计规范指南 /h.:br?M#P  
auditing standards                             审计准则 dXf]G6  
audit-oriented working paper                          (审计)业务类工作底稿 y\r^\ S9%  
authorisation                                     授权 p 02nd.R6  
authorisation of transaction                       交易的授权 Huc3|~9  
availability                                         可获得性 u&?yPR  
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balance                                      余额；差额；平衡 wsdB; 6%$  
balance sheet                                    资产负债表 =H.<"7  
bank                                                 银行 Zpn*XG  
bank account                                    银行账户，银行户头 kx;xO>dC  
bank statement                                 银行对账单 <=5,(a5g  
barter transaction                              易货交易，以物换物交易 \UkNE5  
basis of audit                                    审计依据 9XJ9~I?  
basis of preparation                                (会计报表的)编制基础 iMOPD}`IX  
book of account                               账目，账簿 |,M#8NOp:  
borrowing                                         借款，贷款，借债 )D6'k{6M  
branch                                              分支，分支机构，分店 S20nk.x  
brought forward                                (账户余额等的)承上年，承上期，承上页 tWCv]*  
budget                                              预算 t?Njw7  
building                                      建筑物；大楼 S?,KgMVM  
business conditions                                  业务情况，经营情况 mTrI""Jsu;  
business licence                               (企业等的)营业执照 8S[<[CH  
business relation                                业务关系 X$j|/))  
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