[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 qRaPh:Q'  
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审计词汇英汉对照 b_`h2dUq  
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ability to continue as a going concern               持续经营能力 OCu_v%G0  
acceptability                                     可接受性，可接受程度 5/Qu5/  
acceptable level of detection risk                     检查风险的可接受水平 8?8V; 
 
acceptance of engagement                       接受委托 0rL.~2)V  
accepting the engagement for the first time              首次接受委托 Zj -#"Gm  
access to asset                                         对资产的接触 YCE *Dm  
according to                                     根据，依据，依照 L~f~XgQ  
account balance                                账户余额 ~~|Iw=:  
account for                                       对……进行会计处理，核算；解释 5wW5 n5YS  
accounting                                        会计，会计学 [_jw8`  
accounting advisory serve                        会计咨询服务 /:]<z6R  
accounting firm                                 会计师事务所 TO
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accounting information                      会计信息，会计资料 ~S<aIk0l  
accounting period                             会计期间 A{4,ih"5  
accounting policies                                   会计政策 QDW,e]A  
accounting professional bodies                 会计职业组织，会计职业团体 8H-yT1  
accounting records                                   会计记录 )C"ixZ>2xQ  
accounting responsibility                           会计责任 g4k3~,=D3  
accounting service                             会计服务 C9?mxa*z  
accounting standards                                会计准则 x%`YV):*  
Accounting Standards for Business Enterprises       企业会计准则 eH7x>[lH.  
accounting system                             会计系统 fZpi+I  
accounting treatment                                会计处理 hBRi5&%  
accuracy                                    准确性，精确性 E`.hM}h  
additional audit procedures                      追加审计程序 qpFxl  
addressee                                         收件人，收信人 Odwf7>  
Administration of State-owned Assets  (the～)     国有资产管理局 k62s|VeU  
administrative laws and regulations                 行政法规 C)R hld  
adverse impact                                 不利影响，负面影响 @5wc 3y  
adverse opinion                                反对意见 )Nh C+=N  
advisory group                                  咨询组，顾问组 !&Q?ASJH  
agency fee                                        代理费，代理费用 =PY{Elf  
aggregate                                          总计，合计为…… 59{X;  
alternation of document and record                 变造文件和记录 X+sKG5nS  
alternative audit procedures                      替代审计程序，备选审计程序 UapU:>!"`  
amend                                              修改，修订 1OExa<Zq  
amortisation                                      摊销 cH*")o D  
analytical capacity                             分析能力 %\,9S`0  
analytical procedures                               分析性程序 ),vDn}>  
annual financial statements                        年度会计报表，年度财务报表 q 8sfG;)  
appendix                                          附录，附表 SF-E>s!XL  
applicable                                         适用的 yYGs]+  
applicable laws and regulations                 适用的法规 f8[O]MrO;  
application systems                                  应用系统 !AJkd.  
apply consistently                              一贯地执行，一贯地实施 ~b
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appropriate                                       适当的，合适的； ,
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征用，挪用 pTi7Xy!Cw  
appropriate authorization                          适当的授权 T0dD:sN  
appropriateness of audit evidence                    审计证据的适当性 , @UO
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approval                                    批准，核准 'ux!:b"  
assertion                                    (会计报表上的)认定；确认 $.C-
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assessed level of control risk                           对控制风险的评估，控制风险的评估水平 Q<u?BA/  
asset                                                 资产，财产
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asset restructuring                             资产重组 <A=1]'1\r  
assignment of duties                                 职责的划分 B(1-u!pz  
assistant                                     助理，助理人员 [m{sl(Q  
associated company                                 联属公司，联营公司 ,^(] zZh  
association                                        联合，结合；协会，社团 r* *zjv>  
assumption                                       假设，假定 %oZ:Awx  
at a given date                                         在某一特定时日 * QgKo$IF  
attestation                                         鉴证，公证 Uzu6>yT  
attestation service                             鉴证服务 <wH +\  
audit adjustment                                审计调整 zZ5:)YiW-  
audit areas                                        审计领域 ZO0 Ee1/  
audit conclusion                                审计结论 $XBK_ 5  
audit effectiveness                             审计效果 ._mep\#.:  
audit efficiency                                  审计效率 C*7/iRe  
audit engagement letter                      审计业务约定书 7>vm?a^D2&  
audit evidence                                          审计证据 c'2d+*[  
audit fee                                    审计费 K2   
audit files                                          审计档案 <xOv8IQ|  
audit findings                                     审计中发现的事项 ).k DY?s  
audit implementation stage                        审计实施阶段 V~J5x >O  
audit mark                                        审计标识 K=g</@L6R  
audit materiality                                 审计重要性 ()
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audit method                                     审计方法 x%{]'z  
audit objective                                         审计目标，审计目的 nwRltK  
audit of financial statements                      会计报表审计，财务报表审计 f:T?oR>2  
audit opinion                                     审计意见 >DqF>w.1  
audit period                                      被审计期间，被审计年度 .L'w/"O  
audit plan                                          审计计划 +6m.f,14q  
audit planning                                    编制审计计划，制定审计计划，审计计划 I[\~pi,  
audit planning stage                                  审计计划阶段 {_rfhz  
audit procedure                                审计程序 XYE|=Tr]  
audit programme                               审计程序表，具体审计计划 %u -x9  
audit report                                       审计报告 8)i""OD@I  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 x&}]8S)  
audit report with a qualified opinion                 有保留意见的审计报告 3 a/n/_D  
audit report with an adverse opinion                否定意见的审计报告 ~Bd=]a$mj  
audit report with dual dates                      双重日期审计报告 H}@:Br
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audit reporting stage                                 审计报告阶段 *{o7G a  
audit responsibility                                   审计责任 GK(CuwJe  
audit results                                      审计结果 U$rMZk  
audit risk                                          审计风险 2ZH+fV?.  
audit sampling                                          审计抽样 Wboh2:TH:  
audit sampling techniques                         审计抽样方法，审计抽样技术 " qI99 e  
audit strategies                                  审计策略 !xM5 A[f  
audit summary                                         审计总结，审计小结 s}D>.9  
audit team                                         审计小组 IgT`on3Y  
audit test                                    审计测试
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audit trail                                          审计轨迹 x-^6U  
audit work                                        审计工作 S}m _XR]  
audit working paper                                 审计工作底稿 Ia&R/I  
audited financial statement                        审计会计报表，已审计财务报表 8~sP{V%  
Auditing Guidelines (the～)                      审计规范指南 En5oi
 
auditing standards                             审计准则 %x)bZ= An  
audit-oriented working paper                          (审计)业务类工作底稿 WWT1=#"  
authorisation                                     授权 hy;VvAH5  
authorisation of transaction                       交易的授权  ao(T81  
availability                                         可获得性 +SJ.BmT  
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balance                                      余额；差额；平衡 *[Hrbln  
balance sheet                                    资产负债表 98m|&7  
bank                                                 银行 ,Z.sGv  
bank account                                    银行账户，银行户头 u8e_Lqx?  
bank statement                                 银行对账单 6CJMQi,kn  
barter transaction                              易货交易，以物换物交易 !-gU~0  
basis of audit                                    审计依据 &)eg3P)7  
basis of preparation                                (会计报表的)编制基础 +)]YvZ6%[,  
book of account                               账目，账簿 R>Ra~b  
borrowing                                         借款，贷款，借债 X/!_>@`7?  
branch                                              分支，分支机构，分店 O&`.R|v  
brought forward                                (账户余额等的)承上年，承上期，承上页 "gM^o  
budget                                              预算 b7Y g~Lw  
building                                      建筑物；大楼 ${Z0@G+  
business conditions                                  业务情况，经营情况 ]B8  A  
business licence                               (企业等的)营业执照 "LyD  
business relation                                业务关系 >1y6DC  
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