[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 BTi:Bcv k  
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审计词汇英汉对照 j6@5"wx  
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ability to continue as a going concern               持续经营能力 rsSE*(T t  
acceptability                                     可接受性，可接受程度 -`knSR  
acceptable level of detection risk                     检查风险的可接受水平 5ctH=t0  
acceptance of engagement                       接受委托 $d:>(_p=A  
accepting the engagement for the first time              首次接受委托 DSb/+8KT  
access to asset                                         对资产的接触 UTT7a"  
according to                                     根据，依据，依照 6<E4?<O%  
account balance                                账户余额 35>VCjCw0  
account for                                       对……进行会计处理，核算；解释 >M1m(u84#  
accounting                                        会计，会计学 Qqju6}+  
accounting advisory serve                        会计咨询服务 oz54IO  
accounting firm                                 会计师事务所 8~q%H1[I\N  
accounting information                      会计信息，会计资料 ZMFV iE;8  
accounting period                             会计期间 ~x}/>-d  
accounting policies                                   会计政策 =6o,{taZ.~  
accounting professional bodies                 会计职业组织，会计职业团体 =~7%R.U([e  
accounting records                                   会计记录 Gn+3OI"  
accounting responsibility                           会计责任 UM ?{ba9  
accounting service                             会计服务 0H<&*U_V  
accounting standards                                会计准则 Nhq&Sn2  
Accounting Standards for Business Enterprises       企业会计准则 "'M>%m u  
accounting system                             会计系统 qhNY<  
accounting treatment                                会计处理 f[}N  
accuracy                                    准确性，精确性 8 oK;Tzh  
additional audit procedures                      追加审计程序 9t`   
addressee                                         收件人，收信人 -&3WN!egq  
Administration of State-owned Assets  (the～)     国有资产管理局 w"p,6Ew
 
administrative laws and regulations                 行政法规 5|I2  
adverse impact                                 不利影响，负面影响 Cq-d,  
adverse opinion                                反对意见 z@\r V@W5  
advisory group                                  咨询组，顾问组 o'9K8q\1  
agency fee                                        代理费，代理费用
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aggregate                                          总计，合计为…… ,VtrQb)Yf  
alternation of document and record                 变造文件和记录 DBUhqRfl  
alternative audit procedures                      替代审计程序，备选审计程序 qT U(]O1  
amend                                              修改，修订 T!GX^nn*O  
amortisation                                      摊销 v\LcZt`}  
analytical capacity                             分析能力 gc%aaYf>  
analytical procedures                               分析性程序 D'dE!CAUs  
annual financial statements                        年度会计报表，年度财务报表 o\ Ocu>:  
appendix                                          附录，附表 =e<;B_~.  
applicable                                         适用的 a-P'h1hbH  
applicable laws and regulations                 适用的法规 ML6V,-KU  
application systems                                  应用系统 }YPW@g  
apply consistently                              一贯地执行，一贯地实施 1r %~Rm  
appropriate                                       适当的，合适的；
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征用，挪用 W>ZL[B
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appropriate authorization                          适当的授权 IB!^dhD!Q  
appropriateness of audit evidence                    审计证据的适当性 N{lj"C]L  
approval                                    批准，核准 +@:$7m(V  
assertion                                    (会计报表上的)认定；确认 F0cde  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 ) ?AlQA  
asset                                                 资产，财产 32DSZ0  
asset restructuring                             资产重组 %]~XbO  
assignment of duties                                 职责的划分 ,d^ze=  
assistant                                     助理，助理人员 IV"OzQONx  
associated company                                 联属公司，联营公司 )+
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association                                        联合，结合；协会，社团 V
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assumption                                       假设，假定 _;8aiZt|u  
at a given date                                         在某一特定时日 _.Ey_K_1  
attestation                                         鉴证，公证 H,/|pP.  
attestation service                             鉴证服务 
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audit adjustment                                审计调整 H<^*V8J 'w  
audit areas                                        审计领域 1pT v6  
audit conclusion                                审计结论 zw13Tu  
audit effectiveness                             审计效果 D4CN%^?  
audit efficiency                                  审计效率 [# X:!xcl  
audit engagement letter                      审计业务约定书 @y{i.G  
audit evidence                                          审计证据 lkj^<%N"r  
audit fee                                    审计费 ."N`X\  
audit files                                          审计档案 |*~=w J_  
audit findings                                     审计中发现的事项 )X8?m <cG  
audit implementation stage                        审计实施阶段 Rnl 4  
audit mark                                        审计标识 HwE1cOT  
audit materiality                                 审计重要性 buIy+  
audit method                                     审计方法 ^H0`UKE  
audit objective                                         审计目标，审计目的 `5y+3v~"  
audit of financial statements                      会计报表审计，财务报表审计 1l@gZI12#/  
audit opinion                                     审计意见 #g ;][  
audit period                                      被审计期间，被审计年度 8 *Fr=+KN  
audit plan                                          审计计划  (
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audit planning                                    编制审计计划，制定审计计划，审计计划  -jBk  
audit planning stage                                  审计计划阶段 e ]@Ex  
audit procedure                                审计程序 /F>\-    
audit programme                               审计程序表，具体审计计划 =1rq?M eX  
audit report                                       审计报告 c"vF i~Db  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 MNy)= d&<P  
audit report with a qualified opinion                 有保留意见的审计报告 amPC
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audit report with an adverse opinion                否定意见的审计报告 ?DAW~+,!7o  
audit report with dual dates                      双重日期审计报告 2TR l@  
audit reporting stage                                 审计报告阶段 ?J;*  
audit responsibility                                   审计责任 (-lu#hJ`&r  
audit results                                      审计结果 c0lVt)pr/  
audit risk                                          审计风险 gk%8iT  
audit sampling                                          审计抽样 W*'gqwM&  
audit sampling techniques                         审计抽样方法，审计抽样技术 R~z@voM*<  
audit strategies                                  审计策略 .Y l*kG6r  
audit summary                                         审计总结，审计小结 l\vvM>#S  
audit team                                         审计小组 ;%Z%]n
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audit test                                    审计测试 p1dqDgF*  
audit trail                                          审计轨迹
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audit work                                        审计工作 9fWr{fx  
audit working paper                                 审计工作底稿 0ba
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audited financial statement                        审计会计报表，已审计财务报表 Vrz6<c-'B  
Auditing Guidelines (the～)                      审计规范指南 5W0'r'{  
auditing standards                             审计准则 QK+s}ny  
audit-oriented working paper                          (审计)业务类工作底稿 <K8$00l
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authorisation                                     授权 u>~G)lx%  
authorisation of transaction                       交易的授权 =~Ac=j!q  
availability                                         可获得性 UOWOOdWSB  
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balance                                      余额；差额；平衡 P,S$qD*4  
balance sheet                                    资产负债表 yPKDn.1  
bank                                                 银行 * ^'$YVd#  
bank account                                    银行账户，银行户头 "}uPz4  
bank statement                                 银行对账单 uUAib<wdPL  
barter transaction                              易货交易，以物换物交易 x;RjLI4h  
basis of audit                                    审计依据 8]DN]\\o  
basis of preparation                                (会计报表的)编制基础 Ga4Ru  
book of account                               账目，账簿 -j%!p^2j9  
borrowing                                         借款，贷款，借债 u9AXiv+K  
branch                                              分支，分支机构，分店 yFt'<{z[nL  
brought forward                                (账户余额等的)承上年，承上期，承上页 ulnG|3A9  
budget                                              预算 48.2_H<  
building                                      建筑物；大楼 (n&Hjz,Fv  
business conditions                                  业务情况，经营情况 Dh*>361y-  
business licence                               (企业等的)营业执照 H}}]Gh.T  
business relation                                业务关系 AJRfl%3  
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