[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 ltrSTH,kL  
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审计词汇英汉对照 /J+)P<_A  
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ability to continue as a going concern               持续经营能力 _#4,&bh8  
acceptability                                     可接受性，可接受程度 q8h{-^"  
acceptable level of detection risk                     检查风险的可接受水平 5
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acceptance of engagement                       接受委托 hX_p5a1t  
accepting the engagement for the first time              首次接受委托 V[I<9xaE  
access to asset                                         对资产的接触 U]D.z}0  
according to                                     根据，依据，依照 "<2bjy  
account balance                                账户余额 >Y+KL  
account for                                       对……进行会计处理，核算；解释 O<h#|g1  
accounting                                        会计，会计学 (7b_g6>:  
accounting advisory serve                        会计咨询服务 wY.g-3  
accounting firm                                 会计师事务所 BP[U` !  
accounting information                      会计信息，会计资料 1QJ$yr  
accounting period                             会计期间 ~yi&wbTjM  
accounting policies                                   会计政策 0w['jh|,  
accounting professional bodies                 会计职业组织，会计职业团体 :b;1P@W<  
accounting records                                   会计记录 9-Qtj49  
accounting responsibility                           会计责任 u-9t s  
accounting service                             会计服务 \Ep/'Tj&  
accounting standards                                会计准则 M=WE^v!b  
Accounting Standards for Business Enterprises       企业会计准则 v,+ l xY  
accounting system                             会计系统 iy82QNe  
accounting treatment                                会计处理 |I }+!DDuv  
accuracy                                    准确性，精确性 'c[LTpn4=  
additional audit procedures                      追加审计程序 j_yFH#^W:  
addressee                                         收件人，收信人 &iOtw0E  
Administration of State-owned Assets  (the～)     国有资产管理局 x#0@$  
administrative laws and regulations                 行政法规 (A'q@-XQ  
adverse impact                                 不利影响，负面影响 sYA-FO3gh  
adverse opinion                                反对意见 %gMpV  
advisory group                                  咨询组，顾问组 mF}k}0  
agency fee                                        代理费，代理费用 [T}]Ma*CS  
aggregate                                          总计，合计为…… $JB:rozE  
alternation of document and record                 变造文件和记录 *wB-lg7%  
alternative audit procedures                      替代审计程序，备选审计程序 d95N$n   
amend                                              修改，修订 Z{ Zox[/  
amortisation                                      摊销 tN3 {7'\7  
analytical capacity                             分析能力 ~fp+@j-A  
analytical procedures                               分析性程序 'D"K`Vw  
annual financial statements                        年度会计报表，年度财务报表 &E &iaw!  
appendix                                          附录，附表 lq8ko@  
applicable                                         适用的 aaugu.9  
applicable laws and regulations                 适用的法规 .XKvk(9  
application systems                                  应用系统 $ XsQ e  
apply consistently                              一贯地执行，一贯地实施 _ 1{5~  
appropriate                                       适当的，合适的； ;v+uv f  
征用，挪用 K^vp(2  
appropriate authorization                          适当的授权 Kc[u} .U  
appropriateness of audit evidence                    审计证据的适当性 '}`hY1v  
approval                                    批准，核准 0*;9CH=BE  
assertion                                    (会计报表上的)认定；确认 ^1,Eo2yN  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 [9U srpYi  
asset                                                 资产，财产 LEngZ~sV/  
asset restructuring                             资产重组 A%*DQ1N  
assignment of duties                                 职责的划分 UeQ 9G  
assistant                                     助理，助理人员 &#oZ>`Qu  
associated company                                 联属公司，联营公司 } o"_#\6  
association                                        联合，结合；协会，社团 O?,i?  
assumption                                       假设，假定 _d0-%B 9m  
at a given date                                         在某一特定时日 SxW}Z_8x  
attestation                                         鉴证，公证
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attestation service                             鉴证服务 ,c7u  
audit adjustment                                审计调整 WUWb5xA  
audit areas                                        审计领域 q\b ?o!#_  
audit conclusion                                审计结论 :y-0qzD?  
audit effectiveness                             审计效果 NVA`t]gn  
audit efficiency                                  审计效率 h NOYFH  
audit engagement letter                      审计业务约定书 5- 5(`OZ{'  
audit evidence                                          审计证据 UE,~_hp  
audit fee                                    审计费 CAFE }
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audit files                                          审计档案 E"1;i  
audit findings                                     审计中发现的事项 ul=a\;3x#|  
audit implementation stage                        审计实施阶段 Ul713Bjz  
audit mark                                        审计标识 ~2A$R'xb  
audit materiality                                 审计重要性 8@W/43K8-  
audit method                                     审计方法 H=o-ScA  
audit objective                                         审计目标，审计目的 C3b0`|5  
audit of financial statements                      会计报表审计，财务报表审计 c7l!G~yx'  
audit opinion                                     审计意见 (-'0g@0UA  
audit period                                      被审计期间，被审计年度 p-yOiG8b}  
audit plan                                          审计计划 }M9DqZ;I  
audit planning                                    编制审计计划，制定审计计划，审计计划 qgC-@I  
audit planning stage                                  审计计划阶段 [%iUg\'7d  
audit procedure                                审计程序 (LT\ IJSM  
audit programme                               审计程序表，具体审计计划 [r
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audit report                                       审计报告 n#^?X  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 :&1=8^BY  
audit report with a qualified opinion                 有保留意见的审计报告 p[
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audit report with an adverse opinion                否定意见的审计报告 + ptF-  
audit report with dual dates                      双重日期审计报告 J<($L}T*$  
audit reporting stage                                 审计报告阶段 SCh7O}  
audit responsibility                                   审计责任 (:y,CsR}4  
audit results                                      审计结果 F'UguC">  
audit risk                                          审计风险
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audit sampling                                          审计抽样 2
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audit sampling techniques                         审计抽样方法，审计抽样技术 L=$?q/=-  
audit strategies                                  审计策略 @RoRNat  
audit summary                                         审计总结，审计小结 r8 Zyld_@  
audit team                                         审计小组 KXx@ {cv  
audit test                                    审计测试 R%
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audit trail                                          审计轨迹 J+cAS/MYX  
audit work                                        审计工作 Xv-1PY':pA  
audit working paper                                 审计工作底稿 A1|7( Sow  
audited financial statement                        审计会计报表，已审计财务报表 |auX*hb9  
Auditing Guidelines (the～)                      审计规范指南 ph8Jn
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auditing standards                             审计准则  -lP )  
audit-oriented working paper                          (审计)业务类工作底稿 '?`@7Eol  
authorisation                                     授权 TJyH/C  
authorisation of transaction                       交易的授权 ET, 0ux9F  
availability                                         可获得性 *< $c =  
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balance                                      余额；差额；平衡 z)ft3(!  
balance sheet                                    资产负债表 \`P2Yq  
bank                                                 银行 ^EC)~HP@C  
bank account                                    银行账户，银行户头 ;e~{
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bank statement                                 银行对账单 xqQ ~|  
barter transaction                              易货交易，以物换物交易 5D]30
  
basis of audit                                    审计依据 3XApY'  
basis of preparation                                (会计报表的)编制基础 wuBlFUSg  
book of account                               账目，账簿 GCP{Z]u  
borrowing                                         借款，贷款，借债 +gbX}jF0%  
branch                                              分支，分支机构，分店 -TK|Y"  
brought forward                                (账户余额等的)承上年，承上期，承上页 >/!7i3Ow-  
budget                                              预算 IDGQIg  
building                                      建筑物；大楼 vgh^fa!/  
business conditions                                  业务情况，经营情况 >bX-!<S  
business licence                               (企业等的)营业执照 xZ.~:V03\t  
business relation                                业务关系 Q SHx]*)  
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