[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 IXn
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审计词汇英汉对照 u t$c)_  
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ability to continue as a going concern               持续经营能力 I!P4(3skAB  
acceptability                                     可接受性，可接受程度 GMl"{Oxo&  
acceptable level of detection risk                     检查风险的可接受水平 7'z(~3D  
acceptance of engagement                       接受委托 S_6g~PHsr  
accepting the engagement for the first time              首次接受委托 A_Rrcsl4  
access to asset                                         对资产的接触 Lbcy:E*g  
according to                                     根据，依据，依照 1w
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account balance                                账户余额 e!GZSk   
account for                                       对……进行会计处理，核算；解释 vB.l0!c\e_  
accounting                                        会计，会计学 =J](.78  
accounting advisory serve                        会计咨询服务 6hO-H&r++  
accounting firm                                 会计师事务所 1RLym9JN  
accounting information                      会计信息，会计资料 V43TO  
accounting period                             会计期间 p}u ncIod  
accounting policies                                   会计政策 6#U^<`  
accounting professional bodies                 会计职业组织，会计职业团体 ++b$E&lYU  
accounting records                                   会计记录 w9MoT.kI}  
accounting responsibility                           会计责任 \Wr,<Y  
accounting service                             会计服务 kO1}?dWpa  
accounting standards                                会计准则 nq1 'F
  
Accounting Standards for Business Enterprises       企业会计准则 /&r|ec5  
accounting system                             会计系统 y
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accounting treatment                                会计处理 *$S#o#5  
accuracy                                    准确性，精确性 /N6}*0Ru  
additional audit procedures                      追加审计程序 O#)jr-vXdV  
addressee                                         收件人，收信人 @ &pqt6/t  
Administration of State-owned Assets  (the～)     国有资产管理局 rh66_eV  
administrative laws and regulations                 行政法规 ##cnFQCB  
adverse impact                                 不利影响，负面影响 (,B#t7ka  
adverse opinion                                反对意见 Or8kp/d  
advisory group                                  咨询组，顾问组 x:fW~!Xc6  
agency fee                                        代理费，代理费用 y\D=Z N@  
aggregate                                          总计，合计为…… D/CIA8h3  
alternation of document and record                 变造文件和记录 r{_>ldjq  
alternative audit procedures                      替代审计程序，备选审计程序 &l m#  
amend                                              修改，修订 XRxj  W  
amortisation                                      摊销 :QPf~\w?  
analytical capacity                             分析能力 uR$i48}  
analytical procedures                               分析性程序 I-DXb M  
annual financial statements                        年度会计报表，年度财务报表 V%*b@zv  
appendix                                          附录，附表 ^AL2H'  
applicable                                         适用的 ]A^4}CK^<  
applicable laws and regulations                 适用的法规 ml0*1Dw  
application systems                                  应用系统 O6X"RsI}  
apply consistently                              一贯地执行，一贯地实施 B$XwTJ>  
appropriate                                       适当的，合适的； [c~kF+8  
征用，挪用 rzUlO5?R=  
appropriate authorization                          适当的授权 qtMD CXZ^n  
appropriateness of audit evidence                    审计证据的适当性 Yf}xwpuLk  
approval                                    批准，核准 36vgX=}  
assertion                                    (会计报表上的)认定；确认 JeCg|@  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 Dvc&RG  
asset                                                 资产，财产 TB!(('  
asset restructuring                             资产重组 #+k*1Jg  
assignment of duties                                 职责的划分 E=$p^s  
assistant                                     助理，助理人员 e#S0Fk)z  
associated company                                 联属公司，联营公司 ]PR#W_&q  
association                                        联合，结合；协会，社团 D+RiM~LH8  
assumption                                       假设，假定 oyvKag  
at a given date                                         在某一特定时日 -oP'4QVb  
attestation                                         鉴证，公证 $n!K6fkX%  
attestation service                             鉴证服务  }ptq )p  
audit adjustment                                审计调整 Kr-G{b_Pp  
audit areas                                        审计领域 ;+/o?:AH  
audit conclusion                                审计结论 />44]A<  
audit effectiveness                             审计效果 (Un_!)  
audit efficiency                                  审计效率 69G`2_eKCp  
audit engagement letter                      审计业务约定书 JSr$-C fH  
audit evidence                                          审计证据 ~ G6"3"  
audit fee                                    审计费 t:)ERT")  
audit files                                          审计档案 'hqBo|  
audit findings                                     审计中发现的事项 ~}"]&%Q{J  
audit implementation stage                        审计实施阶段 Ig6T g ?  
audit mark                                        审计标识 eE@&ze>X  
audit materiality                                 审计重要性 y[?-@7i  
audit method                                     审计方法 SF[FmN!^^  
audit objective                                         审计目标，审计目的 bZ1 78>J]  
audit of financial statements                      会计报表审计，财务报表审计 E
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audit opinion                                     审计意见 .(CP. d  
audit period                                      被审计期间，被审计年度 $?P22"/p  
audit plan                                          审计计划 _O"mfXl6  
audit planning                                    编制审计计划，制定审计计划，审计计划 &--ej |n  
audit planning stage                                  审计计划阶段 $O)3q $|  
audit procedure                                审计程序 S*
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audit programme                               审计程序表，具体审计计划 x[3A+  
audit report                                       审计报告 /Q{P3:k  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 tmUFT  
audit report with a qualified opinion                 有保留意见的审计报告 RQB 4s^t
 
audit report with an adverse opinion                否定意见的审计报告 Tr0B[QF  
audit report with dual dates                      双重日期审计报告 Z\}K{#   
audit reporting stage                                 审计报告阶段 tptN6Isuh  
audit responsibility                                   审计责任 D BE
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audit results                                      审计结果 umi5Wb<  
audit risk                                          审计风险 fw6UhG  
audit sampling                                          审计抽样 \>QF(J [8  
audit sampling techniques                         审计抽样方法，审计抽样技术 /3B $(  
audit strategies                                  审计策略 j _L@U2i  
audit summary                                         审计总结，审计小结 r.ZF_^y}+  
audit team                                         审计小组 0tg8~H3yy  
audit test                                    审计测试 \*f;Xaa  
audit trail                                          审计轨迹 mZz=
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audit work                                        审计工作 Y5ZZ3Ati  
audit working paper                                 审计工作底稿 PjA6Ji;Hu  
audited financial statement                        审计会计报表，已审计财务报表 c(;a=n(E#  
Auditing Guidelines (the～)                      审计规范指南 YjOs}TD lx  
auditing standards                             审计准则 4;`oUt '.  
audit-oriented working paper                          (审计)业务类工作底稿 )B,|@ynu  
authorisation                                     授权 3"n\8#X{  
authorisation of transaction                       交易的授权 I`KQ|h0%  
availability                                         可获得性 UhA"nt0  
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balance                                      余额；差额；平衡 X4l@woh%  
balance sheet                                    资产负债表 QTX8 L  
bank                                                 银行 B33$
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bank account                                    银行账户，银行户头 &F STpBu  
bank statement                                 银行对账单 W"^wnGa@a  
barter transaction                              易货交易，以物换物交易 M])dJ9&e  
basis of audit                                    审计依据 <Rh 6r}f  
basis of preparation                                (会计报表的)编制基础 s* U1  
book of account                               账目，账簿 M" ^PW,k  
borrowing                                         借款，贷款，借债 Um#Wu]i  
branch                                              分支，分支机构，分店 5%sE]Y#  
brought forward                                (账户余额等的)承上年，承上期，承上页 _4^R9Bt  
budget                                              预算 !aO` AC=5u  
building                                      建筑物；大楼 (jU6GJRP  
business conditions                                  业务情况，经营情况 ?v>ET2wD  
business licence                               (企业等的)营业执照 `W/sP\3  
business relation                                业务关系 sBrI}[oyx  
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