[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 "u;YI=+  
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审计词汇英汉对照 xP{-19s1]  
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ability to continue as a going concern               持续经营能力 T~X41d\  
acceptability                                     可接受性，可接受程度 DLi?'K3t  
acceptable level of detection risk                     检查风险的可接受水平 j0FW8!!-g  
acceptance of engagement                       接受委托 -`7$Qu2  
accepting the engagement for the first time              首次接受委托 dQ9 ah  
access to asset                                         对资产的接触 ,=|4:F9
  
according to                                     根据，依据，依照 :
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account balance                                账户余额 < Dd%  
account for                                       对……进行会计处理，核算；解释 +8AvTSgX%  
accounting                                        会计，会计学 )TU<:V  
accounting advisory serve                        会计咨询服务
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accounting firm                                 会计师事务所 DyfsTx  
accounting information                      会计信息，会计资料 6Y1J2n"  
accounting period                             会计期间 x=]S.XI  
accounting policies                                   会计政策 ;W{b $k@g  
accounting professional bodies                 会计职业组织，会计职业团体 Oz{%k#X-  
accounting records                                   会计记录 rbyY8 bX  
accounting responsibility                           会计责任 /r^[a,Q#x  
accounting service                             会计服务 3qi_]*dD  
accounting standards                                会计准则 J02^i5l  
Accounting Standards for Business Enterprises       企业会计准则 ^Kqf~yS%  
accounting system                             会计系统 tnb$sulc+  
accounting treatment                                会计处理 \a))  
accuracy                                    准确性，精确性 q[d)e6  
additional audit procedures                      追加审计程序 _KN/@(+F  
addressee                                         收件人，收信人 gnLn7?  
Administration of State-owned Assets  (the～)     国有资产管理局 ?n]FNj d  
administrative laws and regulations                 行政法规 51by  
adverse impact                                 不利影响，负面影响 lY'N4x7n  
adverse opinion                                反对意见 6~8F!b2  
advisory group                                  咨询组，顾问组 NTmi 2c  
agency fee                                        代理费，代理费用 aV6#t*\J  
aggregate                                          总计，合计为…… rh%m;i<b  
alternation of document and record                 变造文件和记录 VWi2(@R^  
alternative audit procedures                      替代审计程序，备选审计程序 p SfYu=#f  
amend                                              修改，修订 jL>:>r  
amortisation                                      摊销 pQWHG#?7  
analytical capacity                             分析能力 W7=V{}b+  
analytical procedures                               分析性程序 mR+Jws'  
annual financial statements                        年度会计报表，年度财务报表 gU1#`r>[)  
appendix                                          附录，附表 \
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applicable                                         适用的 *:hyY!x  
applicable laws and regulations                 适用的法规 Dl C@fZD  
application systems                                  应用系统 .DguR2KT  
apply consistently                              一贯地执行，一贯地实施 )oU)}asY  
appropriate                                       适当的，合适的； TDNf)Mm  
征用，挪用 #E$X,[ZFo  
appropriate authorization                          适当的授权 #0"~G][#  
appropriateness of audit evidence                    审计证据的适当性 Yr+23Ro  
approval                                    批准，核准  HpW 42  
assertion                                    (会计报表上的)认定；确认 s B 20/F  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 S%mfs!E>  
asset                                                 资产，财产 ?+2b(2&MXE  
asset restructuring                             资产重组 L":bI&V?:  
assignment of duties                                 职责的划分 60}! LmL  
assistant                                     助理，助理人员 0Scm? l3  
associated company                                 联属公司，联营公司 h7yqk4'Lq  
association                                        联合，结合；协会，社团 Bh]!WMAw.  
assumption                                       假设，假定 aFj.i8+  
at a given date                                         在某一特定时日 q%/uQT?  
attestation                                         鉴证，公证 h|;qG)f^  
attestation service                             鉴证服务 K#mOSY;}  
audit adjustment                                审计调整 NwlU%{7W6  
audit areas                                        审计领域 ~DF:lqwWP  
audit conclusion                                审计结论 s9)8b$t]  
audit effectiveness                             审计效果 v?:: |{  
audit efficiency                                  审计效率 bzZ>ly H  
audit engagement letter                      审计业务约定书 \3XqHf3|o  
audit evidence                                          审计证据 `>lzlEhKV  
audit fee                                    审计费 SOf{Hx0C6  
audit files                                          审计档案 !mJo'K  
audit findings                                     审计中发现的事项 {+.r5py  
audit implementation stage                        审计实施阶段 )?aaBaN$  
audit mark                                        审计标识 /JJw 6[N  
audit materiality                                 审计重要性 <skajQQ  
audit method                                     审计方法 l$xxrb9P!  
audit objective                                         审计目标，审计目的 O;9?(:_  
audit of financial statements                      会计报表审计，财务报表审计 {zLhiUH a0  
audit opinion                                     审计意见 ]wVk+%
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audit period                                      被审计期间，被审计年度 ZWUP ^
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audit plan                                          审计计划 MGpt}|t-  
audit planning                                    编制审计计划，制定审计计划，审计计划 -yAQ  
audit planning stage                                  审计计划阶段 C.Uju`3  
audit procedure                                审计程序 G}d-(X
 
audit programme                               审计程序表，具体审计计划 ) c2_b  
audit report                                       审计报告 ~B
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audit report with a disclaimer of opinion           拒绝表示意见审计报告 #Pk$L+C
 
audit report with a qualified opinion                 有保留意见的审计报告 H^%lDz  
audit report with an adverse opinion                否定意见的审计报告 -~{c u47_  
audit report with dual dates                      双重日期审计报告 .Ajz r8P  
audit reporting stage                                 审计报告阶段 b7`D|7D  
audit responsibility                                   审计责任 7- d.ZG  
audit results                                      审计结果 OhZgcUqQ8  
audit risk                                          审计风险 0%Ll  
audit sampling                                          审计抽样 Kv&g5&N,  
audit sampling techniques                         审计抽样方法，审计抽样技术 }T2xXbU  
audit strategies                                  审计策略 ~&dyRtW
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audit summary                                         审计总结，审计小结 X2sH
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audit team                                         审计小组 g|X;ahTT  
audit test                                    审计测试 2
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audit trail                                          审计轨迹 V9yl4q-bL  
audit work                                        审计工作 -fI`3#  
audit working paper                                 审计工作底稿 ;|T! #@j  
audited financial statement                        审计会计报表，已审计财务报表 H6*^Ga  
Auditing Guidelines (the～)                      审计规范指南 `r"+644  
auditing standards                             审计准则 $ ,Ck70_  
audit-oriented working paper                          (审计)业务类工作底稿 Vv.r8IGYm  
authorisation                                     授权 M9\#Aq&\i  
authorisation of transaction                       交易的授权 LkruL_E>  
availability                                         可获得性 "p&Y^]  
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balance                                      余额；差额；平衡 82{&# Vc  
balance sheet                                    资产负债表 t_z>Cl^u  
bank                                                 银行 #p(h]T32  
bank account                                    银行账户，银行户头 r|Z3$J{^"  
bank statement                                 银行对账单 ^nJyo:DO;  
barter transaction                              易货交易，以物换物交易 E51dV:l  
basis of audit                                    审计依据 C@ZK~Y_g  
basis of preparation                                (会计报表的)编制基础 \*hrW(   
book of account                               账目，账簿 `_I@i]i^  
borrowing                                         借款，贷款，借债 tsOrt3   
branch                                              分支，分支机构，分店 z}Q wP ~Z  
brought forward                                (账户余额等的)承上年，承上期，承上页 Pt:e!qX)  
budget                                              预算 1/1Xk,E  
building                                      建筑物；大楼 } "vW4   
business conditions                                  业务情况，经营情况 <P[T!gST  
business licence                               (企业等的)营业执照 e1(Q(3  
business relation                                业务关系 NL=|z=q  
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