[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 A~Xq,BxCV  
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审计词汇英汉对照 s/:Fwr4q#a  
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ability to continue as a going concern               持续经营能力 ;.wX@  
acceptability                                     可接受性，可接受程度 UZEI :k,dv  
acceptable level of detection risk                     检查风险的可接受水平 |! q$_at  
acceptance of engagement                       接受委托 ]I/Vbs  
accepting the engagement for the first time              首次接受委托 DMF -Y-h  
access to asset                                         对资产的接触 7O`o ovW$  
according to                                     根据，依据，依照 /H:I 68~  
account balance                                账户余额 jKZt~I  
account for                                       对……进行会计处理，核算；解释 s4%( >Q  
accounting                                        会计，会计学 \([WH!7  
accounting advisory serve                        会计咨询服务 W$qd/'%  
accounting firm                                 会计师事务所 tRw@U4=y  
accounting information                      会计信息，会计资料 -[OXSaf6  
accounting period                             会计期间 "+?Cz!i   
accounting policies                                   会计政策 hh~n#7w~IR  
accounting professional bodies                 会计职业组织，会计职业团体 O:#+ %  
accounting records                                   会计记录 $6F)R|  
accounting responsibility                           会计责任 CzV(cSS9-  
accounting service                             会计服务 !:LJzROh  
accounting standards                                会计准则 0)Rw|(Fpo]  
Accounting Standards for Business Enterprises       企业会计准则 *n(> ^  
accounting system                             会计系统 1!p/6  
accounting treatment                                会计处理 Wk^RA_  
accuracy                                    准确性，精确性 fag^7rz  
additional audit procedures                      追加审计程序 19(Dj&x  
addressee                                         收件人，收信人 u@p?  
Administration of State-owned Assets  (the～)     国有资产管理局 p.fF}B  
administrative laws and regulations                 行政法规 h{lDxOH*  
adverse impact                                 不利影响，负面影响 <Fs-3(V+\  
adverse opinion                                反对意见 JK#vkCkyM  
advisory group                                  咨询组，顾问组 i`)!X:
j  
agency fee                                        代理费，代理费用 }.)s%4p8  
aggregate                                          总计，合计为…… kC$&:\Rh  
alternation of document and record                 变造文件和记录 U,1AfzlF  
alternative audit procedures                      替代审计程序，备选审计程序 ,pK|SL  
amend                                              修改，修订 }<MR`h1  
amortisation                                      摊销 b'ml=a#i0  
analytical capacity                             分析能力 rOD1_X-  
analytical procedures                               分析性程序 t ]c{c#N/  
annual financial statements                        年度会计报表，年度财务报表 Ni*Wz*o  
appendix                                          附录，附表 /?"8-0d  
applicable                                         适用的 lH|LdlX  
applicable laws and regulations                 适用的法规 ">dq0gD  
application systems                                  应用系统 |m,VTViv;i  
apply consistently                              一贯地执行，一贯地实施 ZX b}91rzt  
appropriate                                       适当的，合适的； Wv!<bT8r  
征用，挪用 kE;O7sN   
appropriate authorization                          适当的授权 7.<^j[?  
appropriateness of audit evidence                    审计证据的适当性 }8'&r(cN4  
approval                                    批准，核准 5;)*T6Y  
assertion                                    (会计报表上的)认定；确认 0;~yZ?6_F  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 (I{ $kB"p  
asset                                                 资产，财产 %u p}p/?  
asset restructuring                             资产重组 &[?CTZ  
assignment of duties                                 职责的划分 rFJ[dz  
assistant                                     助理，助理人员 %@ mGK8  
associated company                                 联属公司，联营公司 Jx-wO/  
association                                        联合，结合；协会，社团 ,7|;k2  
assumption                                       假设，假定 `PI(%N  
at a given date                                         在某一特定时日 }xn_
6  
attestation                                         鉴证，公证 $2z _{@Z  
attestation service                             鉴证服务 Em13dem  
audit adjustment                                审计调整 t~ K%.|'0  
audit areas                                        审计领域 ARh6V&Hi-  
audit conclusion                                审计结论 7z~Ghz  
audit effectiveness                             审计效果 (UEXxUdQ_Q  
audit efficiency                                  审计效率 -E&e1u,Mi  
audit engagement letter                      审计业务约定书 |bZM/U=  
audit evidence                                          审计证据 N4^5rrkL  
audit fee                                    审计费 8{&["?  
audit files                                          审计档案 ,[48Mspp  
audit findings                                     审计中发现的事项 #Gv{UU$]  
audit implementation stage                        审计实施阶段 g?/XZ5$a5  
audit mark                                        审计标识 UWG+#,1J.\  
audit materiality                                 审计重要性 nl/UdgI  
audit method                                     审计方法 ]]iO- }  
audit objective                                         审计目标，审计目的 {^q)^<#JT  
audit of financial statements                      会计报表审计，财务报表审计  ((DzUyK  
audit opinion                                     审计意见 Q]JX`HgPaU  
audit period                                      被审计期间，被审计年度 v%{0 Tyk  
audit plan                                          审计计划 )JgC$ <  
audit planning                                    编制审计计划，制定审计计划，审计计划  yOHXY&  
audit planning stage                                  审计计划阶段 {_ V0  
audit procedure                                审计程序 LZ~`29qw(  
audit programme                               审计程序表，具体审计计划 utO.WfWP  
audit report                                       审计报告 :iY$82wQ  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 6`nR5fh  
audit report with a qualified opinion                 有保留意见的审计报告 =_=*O
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audit report with an adverse opinion                否定意见的审计报告 %l9$a`&  
audit report with dual dates                      双重日期审计报告 A[/I#Im7  
audit reporting stage                                 审计报告阶段 wODvc9p}]  
audit responsibility                                   审计责任 v"1Po_`  
audit results                                      审计结果 )Id2GV~2B  
audit risk                                          审计风险 H:oQ  
audit sampling                                          审计抽样 W3pQ?  
audit sampling techniques                         审计抽样方法，审计抽样技术 [ x>  
audit strategies                                  审计策略 8:g!w:$x  
audit summary                                         审计总结，审计小结 V7<eQ0;m  
audit team                                         审计小组 :\}U9QfCw  
audit test                                    审计测试 -@bp4Z=  
audit trail                                          审计轨迹 f{Qp  
audit work                                        审计工作 F&@|M(  
audit working paper                                 审计工作底稿 ;El <%{(  
audited financial statement                        审计会计报表，已审计财务报表 )+~E8yK  
Auditing Guidelines (the～)                      审计规范指南 o'UHStk
 
auditing standards                             审计准则 `bP?o  
audit-oriented working paper                          (审计)业务类工作底稿 6M><(1fT  
authorisation                                     授权 Rl@$xP  
authorisation of transaction                       交易的授权 f]_mzF=&  
availability                                         可获得性 fGu!M9qN4  
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balance                                      余额；差额；平衡 Q-('5a19J  
balance sheet                                    资产负债表 QUP|FIpZ  
bank                                                 银行 @phN|;?  
bank account                                    银行账户，银行户头 9Q[>.):  
bank statement                                 银行对账单 ?JqjYI{$  
barter transaction                              易货交易，以物换物交易 /7p>7q9g  
basis of audit                                    审计依据 |cTpw1%I~  
basis of preparation                                (会计报表的)编制基础 #8?^C]*{0  
book of account                               账目，账簿 \graMu}-  
borrowing                                         借款，贷款，借债 Ml`vx  
branch                                              分支，分支机构，分店 sJ6a7A8)  
brought forward                                (账户余额等的)承上年，承上期，承上页 k,_i#9X  
budget                                              预算 X4I]9t\  
building                                      建筑物；大楼 6"%qv`.Fp  
business conditions                                  业务情况，经营情况 TA)LPBG  
business licence                               (企业等的)营业执照 nPf'ee  
business relation                                业务关系 /yK"t<p  
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