[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 in|7ucSlg  
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审计词汇英汉对照 wUPywV1UO  
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ability to continue as a going concern               持续经营能力 r}M4()9L  
acceptability                                     可接受性，可接受程度 wtick~ )  
acceptable level of detection risk                     检查风险的可接受水平 a[9OtZX<  
acceptance of engagement                       接受委托 _|#|mb4Fe  
accepting the engagement for the first time              首次接受委托 Y:Tt$EQ  
access to asset                                         对资产的接触 Q`fA)6U  
according to                                     根据，依据，依照 &:{yf=  
account balance                                账户余额 ,,-3p#Pbw  
account for                                       对……进行会计处理，核算；解释 zEL[%(fnc  
accounting                                        会计，会计学 3cQmxp2*  
accounting advisory serve                        会计咨询服务 #NxvLW/  
accounting firm                                 会计师事务所 @g5]w&o_  
accounting information                      会计信息，会计资料 w%u[~T7OI  
accounting period                             会计期间 Sgk{NM7|k  
accounting policies                                   会计政策 X-^Oz@.>  
accounting professional bodies                 会计职业组织，会计职业团体 ^mb*w)-p?  
accounting records                                   会计记录 WK5bt2x  
accounting responsibility                           会计责任 -5B([jHgR  
accounting service                             会计服务 2xxwQwg8  
accounting standards                                会计准则 AxQ/  
Accounting Standards for Business Enterprises       企业会计准则 ?UZyu4O%  
accounting system                             会计系统 T1TZ+\  
accounting treatment                                会计处理 `SbX`a0p2  
accuracy                                    准确性，精确性 v~=ol8J B  
additional audit procedures                      追加审计程序 >R0j<:p
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addressee                                         收件人，收信人 WYUU-  
Administration of State-owned Assets  (the～)     国有资产管理局 \0& (q%c  
administrative laws and regulations                 行政法规 "N"k8,LH  
adverse impact                                 不利影响，负面影响 E8 )*HOT_T  
adverse opinion                                反对意见 p;01a  
advisory group                                  咨询组，顾问组 #> oO[uaY  
agency fee                                        代理费，代理费用 7!r`DZ"yF  
aggregate                                          总计，合计为…… 4vJIO{m  
alternation of document and record                 变造文件和记录 (G;*B<|A  
alternative audit procedures                      替代审计程序，备选审计程序 :Bc;.%  
amend                                              修改，修订 )[Cm*Xxa$  
amortisation                                      摊销 +N!{(R:"v}  
analytical capacity                             分析能力 2UJ0%k  
analytical procedures                               分析性程序 |pg5m*h  
annual financial statements                        年度会计报表，年度财务报表 aDEP_b;  
appendix                                          附录，附表 ?':'zT  
applicable                                         适用的 : s3Vl  
applicable laws and regulations                 适用的法规 lO@Ba;x  
application systems                                  应用系统 QrA+W\=_`y  
apply consistently                              一贯地执行，一贯地实施 $dUN+9  
appropriate                                       适当的，合适的； t:n|0G(  
征用，挪用 +t6m>IBu  
appropriate authorization                          适当的授权 p0@mumh
 
appropriateness of audit evidence                    审计证据的适当性 5jk4k c  
approval                                    批准，核准 {1ceF  
assertion                                    (会计报表上的)认定；确认 &(7
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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 pr?(5{BL  
asset                                                 资产，财产 ,5WDYk-  
asset restructuring                             资产重组 r4zS,J;,  
assignment of duties                                 职责的划分 a-=apD1RvG  
assistant                                     助理，助理人员 ] lTfi0}g_  
associated company                                 联属公司，联营公司 2F]MzeW  
association                                        联合，结合；协会，社团 8h2?Q  
assumption                                       假设，假定 ddxv.kIj.  
at a given date                                         在某一特定时日 [G)Sq;  
attestation                                         鉴证，公证 ;c}];ZU3G  
attestation service                             鉴证服务 6Z=H>
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audit adjustment                                审计调整 rKq]zHgpo  
audit areas                                        审计领域 D.f=!rT7E7  
audit conclusion                                审计结论 b@Cvs4  
audit effectiveness                             审计效果 K.Ir+SB  
audit efficiency                                  审计效率 3~'F^=T.Y  
audit engagement letter                      审计业务约定书 ?a(3~dh|  
audit evidence                                          审计证据 E$ rSrT(  
audit fee                                    审计费 HB:i0m2fJW  
audit files                                          审计档案 omu&
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audit findings                                     审计中发现的事项 ij^!T Y[0  
audit implementation stage                        审计实施阶段 N<WFe5  
audit mark                                        审计标识 
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audit materiality                                 审计重要性 6;DPGx  
audit method                                     审计方法 st>t~a|T  
audit objective                                         审计目标，审计目的 ;C%EF  
audit of financial statements                      会计报表审计，财务报表审计 I'h
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audit opinion                                     审计意见 &kBs'P8>  
audit period                                      被审计期间，被审计年度 TMBdneS-s  
audit plan                                          审计计划 FW,D\51pTP  
audit planning                                    编制审计计划，制定审计计划，审计计划 `}l%Am  
audit planning stage                                  审计计划阶段 yuBBO:\.  
audit procedure                                审计程序 [OSUARm v  
audit programme                               审计程序表，具体审计计划 1g+<`1=KT  
audit report                                       审计报告 Wi<Fkzj  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 8!fwXm  
audit report with a qualified opinion                 有保留意见的审计报告 &rubA  
audit report with an adverse opinion                否定意见的审计报告 E 83nEUs  
audit report with dual dates                      双重日期审计报告 m`cG&Ar5  
audit reporting stage                                 审计报告阶段 <}%*4mv  
audit responsibility                                   审计责任 D?R z|  
audit results                                      审计结果 JZ [&:  
audit risk                                          审计风险 We2=|AB  
audit sampling                                          审计抽样 I6_+3}Hm{  
audit sampling techniques                         审计抽样方法，审计抽样技术 I5,Fh>  
audit strategies                                  审计策略 @Ia ~9yOY  
audit summary                                         审计总结，审计小结 th{h)( +H  
audit team                                         审计小组 Yaqim<j  
audit test                                    审计测试 *k -UQLJ  
audit trail                                          审计轨迹 hv6>3gbr  
audit work                                        审计工作 o\N}?Z,Kk  
audit working paper                                 审计工作底稿 \9DTf:!4Z  
audited financial statement                        审计会计报表，已审计财务报表 WD:5C3;  
Auditing Guidelines (the～)                      审计规范指南 4
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auditing standards                             审计准则 .xx9tP}Xy  
audit-oriented working paper                          (审计)业务类工作底稿 Nnw iH  
authorisation                                     授权 *0@e_h  
authorisation of transaction                       交易的授权 U<x3=P  
availability                                         可获得性 !*;)]j  
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balance                                      余额；差额；平衡 eJ'ojc3  
balance sheet                                    资产负债表 ~p.23G]x  
bank                                                 银行 cl:YN]BK  
bank account                                    银行账户，银行户头 ;_!;D#:  
bank statement                                 银行对账单 JT+P>\\];'  
barter transaction                              易货交易，以物换物交易 c<=1,TB"-_  
basis of audit                                    审计依据 d{&z^  
basis of preparation                                (会计报表的)编制基础 ej~ /sO  
book of account                               账目，账簿
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borrowing                                         借款，贷款，借债 R0>L[1o  
branch                                              分支，分支机构，分店 9Z=Bs)-y.  
brought forward                                (账户余额等的)承上年，承上期，承上页 z3,z&Ra  
budget                                              预算 wC19  
building                                      建筑物；大楼 .dV!du  
business conditions                                  业务情况，经营情况 YL]x>7T~4t  
business licence                               (企业等的)营业执照 7K~=QEc  
business relation                                业务关系 fXN;N&I  
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