[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 J"=vE=  
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审计词汇英汉对照 kw"SwdP5  
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ability to continue as a going concern               持续经营能力 f]JM /  
acceptability                                     可接受性，可接受程度 %l,,_:7{  
acceptable level of detection risk                     检查风险的可接受水平 1:f9J  
acceptance of engagement                       接受委托 mR}6r2O2\Q  
accepting the engagement for the first time              首次接受委托 C4~;yhz  
access to asset                                         对资产的接触 v"OY 1<8  
according to                                     根据，依据，依照 6P5Ih  
account balance                                账户余额 1@QZnF5[  
account for                                       对……进行会计处理，核算；解释 /4` 0?/V  
accounting                                        会计，会计学 5A s
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accounting advisory serve                        会计咨询服务 [&&1j@LQ*  
accounting firm                                 会计师事务所 {j:hod@-:5  
accounting information                      会计信息，会计资料 (UU(:/  
accounting period                             会计期间 %2XHNW  
accounting policies                                   会计政策 >i5acuth  
accounting professional bodies                 会计职业组织，会计职业团体 (fCXxyZrr  
accounting records                                   会计记录 5ZMR,SZhC  
accounting responsibility                           会计责任 11<KpxKpk  
accounting service                             会计服务 dv.(7Y7.x  
accounting standards                                会计准则 ds?v'|  
Accounting Standards for Business Enterprises       企业会计准则 34d3g  
accounting system                             会计系统 Y0_),OaY  
accounting treatment                                会计处理 ZE2$I^DY-  
accuracy                                    准确性，精确性 q.2ykL  
additional audit procedures                      追加审计程序 u"d~!j1  
addressee                                         收件人，收信人 ],RdySN&  
Administration of State-owned Assets  (the～)     国有资产管理局 l)!n/x_ !  
administrative laws and regulations                 行政法规 $aN&nhoO<  
adverse impact                                 不利影响，负面影响 :j]vf8ec  
adverse opinion                                反对意见 .8y3O]  
advisory group                                  咨询组，顾问组 /4vG3  
agency fee                                        代理费，代理费用 {3.r6ZwCn  
aggregate                                          总计，合计为…… M $Es%  
alternation of document and record                 变造文件和记录 4)U.5FBk )  
alternative audit procedures                      替代审计程序，备选审计程序 *X, /7C   
amend                                              修改，修订 Kwg4sr5"D  
amortisation                                      摊销 q~*t@  
analytical capacity                             分析能力 WV#%PJ  
analytical procedures                               分析性程序 EpFQ|.mQ  
annual financial statements                        年度会计报表，年度财务报表 1;mW,l'`  
appendix                                          附录，附表 D?0zhU  
applicable                                         适用的 ^d~1E Er  
applicable laws and regulations                 适用的法规 dO4
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application systems                                  应用系统 #3_*]8K.R  
apply consistently                              一贯地执行，一贯地实施 AKRTB
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appropriate                                       适当的，合适的； uU:CR>=AKW  
征用，挪用 ]Yvga!S"C  
appropriate authorization                          适当的授权 pGK;1gVj  
appropriateness of audit evidence                    审计证据的适当性 }b0; 0j  
approval                                    批准，核准 qHP78&wUx  
assertion                                    (会计报表上的)认定；确认 86\S?=J-b  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 uvV;Mlo]  
asset                                                 资产，财产 l?Fb ='#  
asset restructuring                             资产重组 `/~8}Y{  
assignment of duties                                 职责的划分 .F(i/)vaq|  
assistant                                     助理，助理人员 cdG|
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associated company                                 联属公司，联营公司 E5N{j4\F  
association                                        联合，结合；协会，社团 hYM@?/(q  
assumption                                       假设，假定 7g(F#T?;'  
at a given date                                         在某一特定时日 =<NljOR4`  
attestation                                         鉴证，公证 6p?JAT5  
attestation service                             鉴证服务 m/qbRk68s  
audit adjustment                                审计调整 .?!N^_ Ez3  
audit areas                                        审计领域 CJXg@\\/  
audit conclusion                                审计结论 I<8sI%,s  
audit effectiveness                             审计效果 8G5m{XTS(  
audit efficiency                                  审计效率 M>>qn_yq4  
audit engagement letter                      审计业务约定书 K%X^n>O7C  
audit evidence                                          审计证据 hQDTS>U
  
audit fee                                    审计费 CBD6bl|A  
audit files                                          审计档案 i7utKj*57  
audit findings                                     审计中发现的事项 qq1-DG  
audit implementation stage                        审计实施阶段 w&B#goS  
audit mark                                        审计标识 C,p J`:P  
audit materiality                                 审计重要性 6^c>,.R  
audit method                                     审计方法 }GZ}Q5  
audit objective                                         审计目标，审计目的 NU*fg`w  
audit of financial statements                      会计报表审计，财务报表审计 I~9hx*!%%  
audit opinion                                     审计意见 LI6hEcM=  
audit period                                      被审计期间，被审计年度 f}@jFhr'<  
audit plan                                          审计计划 1[t=XDz/e  
audit planning                                    编制审计计划，制定审计计划，审计计划 ;XDz)`c  
audit planning stage                                  审计计划阶段 j`*#v  
audit procedure                                审计程序 8-Hsgf.*  
audit programme                               审计程序表，具体审计计划 x"CZ]p&m  
audit report                                       审计报告 DVkB$2
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audit report with a disclaimer of opinion           拒绝表示意见审计报告 nYt/U\n!  
audit report with a qualified opinion                 有保留意见的审计报告 en:4H  
audit report with an adverse opinion                否定意见的审计报告 ~35U]s@v  
audit report with dual dates                      双重日期审计报告 &09U@uc$  
audit reporting stage                                 审计报告阶段 yH<$k^0r*  
audit responsibility                                   审计责任 3^Q]j^e4Ny  
audit results                                      审计结果 j OyvDY9\  
audit risk                                          审计风险 S>0nx ^P  
audit sampling                                          审计抽样 W5'3$,X9  
audit sampling techniques                         审计抽样方法，审计抽样技术 vUnRi=:|  
audit strategies                                  审计策略 yx<WSgWZ[  
audit summary                                         审计总结，审计小结 `r_m+
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audit team                                         审计小组 ?"KC-u|  
audit test                                    审计测试 bQZ*r{g  
audit trail                                          审计轨迹 fV M`-8ZTq  
audit work                                        审计工作 _%x4ty  
audit working paper                                 审计工作底稿 5&e<#"  
audited financial statement                        审计会计报表，已审计财务报表 >Z;jY*  
Auditing Guidelines (the～)                      审计规范指南 Cua%1]"4w  
auditing standards                             审计准则 bI y sl  
audit-oriented working paper                          (审计)业务类工作底稿 G5,~Z&}YS  
authorisation                                     授权 4 8{vE3JY  
authorisation of transaction                       交易的授权
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availability                                         可获得性 ]D!k&j~P  
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balance                                      余额；差额；平衡 c.A|Ir  
balance sheet                                    资产负债表 f(eQ+0D  
bank                                                 银行 snt(IJQ  
bank account                                    银行账户，银行户头 IB`>'~s&A  
bank statement                                 银行对账单 S i
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barter transaction                              易货交易，以物换物交易 7'-j%!#w  
basis of audit                                    审计依据 thqS*I'#g  
basis of preparation                                (会计报表的)编制基础 tL+OCLF;  
book of account                               账目，账簿 Fbp{,V@F2  
borrowing                                         借款，贷款，借债 :Yj)CGl$  
branch                                              分支，分支机构，分店 7E@+  
brought forward                                (账户余额等的)承上年，承上期，承上页 0i ZGPe~  
budget                                              预算 n6(.{M;  
building                                      建筑物；大楼 1H,g=Y 4f%  
business conditions                                  业务情况，经营情况 U5]pi+r  
business licence                               (企业等的)营业执照 *E~V
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business relation                                业务关系 #D
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