[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"6ydXn%  
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审计词汇英汉对照 rp4{lHw>C/  
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ability to continue as a going concern               持续经营能力 },{sJ0To
 
acceptability                                     可接受性，可接受程度 )5`~WzA  
acceptable level of detection risk                     检查风险的可接受水平 dV{mmHL  
acceptance of engagement                       接受委托 O)ose?Z  
accepting the engagement for the first time              首次接受委托  W7c B  
access to asset                                         对资产的接触 hE E1i  
according to                                     根据，依据，依照 jZQ{XMF  
account balance                                账户余额 If]rg+|U  
account for                                       对……进行会计处理，核算；解释 9f/l"  
accounting                                        会计，会计学 3kT?Y7<fv  
accounting advisory serve                        会计咨询服务  YCVT0d  
accounting firm                                 会计师事务所 xLb=^Xjec  
accounting information                      会计信息，会计资料 3Z N\F  
accounting period                             会计期间 AiL80W^=d)  
accounting policies                                   会计政策 ;Ea8>  
accounting professional bodies                 会计职业组织，会计职业团体 ?LJiFG]^m  
accounting records                                   会计记录 a*t @k*d_  
accounting responsibility                           会计责任 V(XZ7<& {  
accounting service                             会计服务 4\ |/S@.  
accounting standards                                会计准则 q{%~(A5*H  
Accounting Standards for Business Enterprises       企业会计准则 *Z\AO'h=Z  
accounting system                             会计系统 #?`S+YN!q)  
accounting treatment                                会计处理 u9(42jj[$U  
accuracy                                    准确性，精确性 $E! f@L  
additional audit procedures                      追加审计程序 @LFB}B  
addressee                                         收件人，收信人 E3(o}O  
Administration of State-owned Assets  (the～)     国有资产管理局 \D};0#G0&  
administrative laws and regulations                 行政法规 c[V.j+Iy#^  
adverse impact                                 不利影响，负面影响 ;>/yY]F7  
adverse opinion                                反对意见 H!6+x*P
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advisory group                                  咨询组，顾问组 4cqf=  
agency fee                                        代理费，代理费用 O)DAYBv^  
aggregate                                          总计，合计为…… M]M>z>1*v  
alternation of document and record                 变造文件和记录 7=NKbv]  
alternative audit procedures                      替代审计程序，备选审计程序 >|`1aCg,  
amend                                              修改，修订 Sb?Ua*(L:  
amortisation                                      摊销 `Kn+d~S4  
analytical capacity                             分析能力 ji\&?%(B  
analytical procedures                               分析性程序 E!.&y4  
annual financial statements                        年度会计报表，年度财务报表 %"=GQ3u[  
appendix                                          附录，附表 0~+*$W  
applicable                                         适用的 'r(g5H1}gi  
applicable laws and regulations                 适用的法规 a@Zolz_Z  
application systems                                  应用系统 *_d N9  
apply consistently                              一贯地执行，一贯地实施 (`_fP.Ogb  
appropriate                                       适当的，合适的； yye5GVY$  
征用，挪用 I;1)a4Xc4R  
appropriate authorization                          适当的授权 $RB p!7  
appropriateness of audit evidence                    审计证据的适当性 ir>S\VT4  
approval                                    批准，核准 oX*;iS X  
assertion                                    (会计报表上的)认定；确认 ._t1eb`m{  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 s"J)Jc  
asset                                                 资产，财产 8^D1u`  
asset restructuring                             资产重组 m`n~-_  
assignment of duties                                 职责的划分 QN?EI: q=  
assistant                                     助理，助理人员 xG(iSuz  
associated company                                 联属公司，联营公司 Xh}D_c  
association                                        联合，结合；协会，社团 34[TM3L].  
assumption                                       假设，假定 p@Cas  
at a given date                                         在某一特定时日 ,%BDBZ  
attestation                                         鉴证，公证 49<t2^1q  
attestation service                             鉴证服务 h SXJDT2  
audit adjustment                                审计调整 9[W >`JKo  
audit areas                                        审计领域 q9Pj Q%  
audit conclusion                                审计结论 %rgW}Z5  
audit effectiveness                             审计效果 nz'6^D7`r  
audit efficiency                                  审计效率 B[6k [Vs  
audit engagement letter                      审计业务约定书 e*}GQ  
audit evidence                                          审计证据 Qca3{|r`  
audit fee                                    审计费 Fq!_VF^r  
audit files                                          审计档案 ^nN
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audit findings                                     审计中发现的事项 +A^|aQ  
audit implementation stage                        审计实施阶段 {IvA 5^  
audit mark                                        审计标识 *9w-eK1{  
audit materiality                                 审计重要性 1c429&-  
audit method                                     审计方法 1Sza%D;3  
audit objective                                         审计目标，审计目的 (;^> G[  
audit of financial statements                      会计报表审计，财务报表审计 z]C=nXbk  
audit opinion                                     审计意见 g oyQ',+  
audit period                                      被审计期间，被审计年度 >dJ~  
audit plan                                          审计计划 ( fr=N5   
audit planning                                    编制审计计划，制定审计计划，审计计划 &['x+vL9  
audit planning stage                                  审计计划阶段 nHH FHnFf  
audit procedure                                审计程序 ~b!la  
audit programme                               审计程序表，具体审计计划 vceD/N8  
audit report                                       审计报告 T9!NuKfur  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 E/wxX#]\  
audit report with a qualified opinion                 有保留意见的审计报告 LH=^3Gw  
audit report with an adverse opinion                否定意见的审计报告 $~/cxLcT  
audit report with dual dates                      双重日期审计报告 vF pKkS343  
audit reporting stage                                 审计报告阶段 .pdcwd9  
audit responsibility                                   审计责任 =J]E VD   
audit results                                      审计结果 fH?A.JP=a  
audit risk                                          审计风险 I"x~ 7
 
audit sampling                                          审计抽样 O"df5x9@  
audit sampling techniques                         审计抽样方法，审计抽样技术 @iXBy:@  
audit strategies                                  审计策略 vdQ#CG$/  
audit summary                                         审计总结，审计小结 tLN^k;w  
audit team                                         审计小组 GUqG1u z9  
audit test                                    审计测试 MEJX5qG6m  
audit trail                                          审计轨迹 98O]tL+k/u  
audit work                                        审计工作 HC1<zW[  
audit working paper                                 审计工作底稿 zJl;|E".  
audited financial statement                        审计会计报表，已审计财务报表 #"?pY5 ("  
Auditing Guidelines (the～)                      审计规范指南 5 r_Z3/%  
auditing standards                             审计准则 /':64#'  
audit-oriented working paper                          (审计)业务类工作底稿 WiB~sIp  
authorisation                                     授权 |HYST`  
authorisation of transaction                       交易的授权 E{e  
availability                                         可获得性 /{jt]8/;7  
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balance                                      余额；差额；平衡 {:VK}w  
balance sheet                                    资产负债表 N-&ZaK  
bank                                                 银行 -$:*!55:j  
bank account                                    银行账户，银行户头 _j3rs97@|  
bank statement                                 银行对账单 'W4v>0
 
barter transaction                              易货交易，以物换物交易 ^Go,HiB  
basis of audit                                    审计依据 $F9w0kz:,*  
basis of preparation                                (会计报表的)编制基础 BBGub?(dR  
book of account                               账目，账簿 5#N<~  
borrowing                                         借款，贷款，借债 #1\`!7TO3  
branch                                              分支，分支机构，分店 Q_!tn*  
brought forward                                (账户余额等的)承上年，承上期，承上页 JhwHsx/  
budget                                              预算 -u<F>C  
building                                      建筑物；大楼 ]B3+&g  
business conditions                                  业务情况，经营情况 G3+e5/0  
business licence                               (企业等的)营业执照 D.%%D%AdB  
business relation                                业务关系 VS ;y  
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