[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 Vdjca:`  
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审计词汇英汉对照 vb$k/8JK  
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ability to continue as a going concern               持续经营能力 ;Neld #%J  
acceptability                                     可接受性，可接受程度 9iGJYMWf  
acceptable level of detection risk                     检查风险的可接受水平 DSQ2z3s2  
acceptance of engagement                       接受委托 BK-{z).)  
accepting the engagement for the first time              首次接受委托 {>syZZ,h  
access to asset                                         对资产的接触 ;8ugI  
according to                                     根据，依据，依照 05w_/l+  
account balance                                账户余额 C`DTPoXN  
account for                                       对……进行会计处理，核算；解释 6
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accounting                                        会计，会计学 Bf8 #&]O  
accounting advisory serve                        会计咨询服务 tQ*5[F,fm  
accounting firm                                 会计师事务所 )K%AbKn  
accounting information                      会计信息，会计资料 []'BrG)!  
accounting period                             会计期间 |J8c|h<  
accounting policies                                   会计政策 \[Q,>{^  
accounting professional bodies                 会计职业组织，会计职业团体 L-q.Q  
accounting records                                   会计记录 ]r|X[9  
accounting responsibility                           会计责任 _57i[U r  
accounting service                             会计服务 {6RT&w  
accounting standards                                会计准则 2'N%KKmJ L  
Accounting Standards for Business Enterprises       企业会计准则 aLG6yVtu  
accounting system                             会计系统 _O)~<Sk-*z  
accounting treatment                                会计处理 dMYDB  
accuracy                                    准确性，精确性 mhVSZhx|  
additional audit procedures                      追加审计程序 Sl{]Z,  
addressee                                         收件人，收信人 f BukrPsV  
Administration of State-owned Assets  (the～)     国有资产管理局 Z}WMpp^r  
administrative laws and regulations                 行政法规 t}]=5)9<  
adverse impact                                 不利影响，负面影响 f7\$r x  
adverse opinion                                反对意见 pYH#Vh  
advisory group                                  咨询组，顾问组 `n$pR8TZ_  
agency fee                                        代理费，代理费用 (Y:5u}*Y  
aggregate                                          总计，合计为…… 6>zO"9  
alternation of document and record                 变造文件和记录 g&X$)V4C  
alternative audit procedures                      替代审计程序，备选审计程序 fyh9U_M);w  
amend                                              修改，修订 C#+ Gkzq  
amortisation                                      摊销 L`tr7EEr  
analytical capacity                             分析能力 bF<FX_}!s!  
analytical procedures                               分析性程序 ZI}7#K<9X  
annual financial statements                        年度会计报表，年度财务报表 O*X]oX  
appendix                                          附录，附表 [Jwo,?w  
applicable                                         适用的 REli`"bR  
applicable laws and regulations                 适用的法规 H
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application systems                                  应用系统 QT&2&#Z  
apply consistently                              一贯地执行，一贯地实施 R8sj>.I9j  
appropriate                                       适当的，合适的； j0>Q:hn  
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appropriate authorization                          适当的授权 
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appropriateness of audit evidence                    审计证据的适当性 ol[   
approval                                    批准，核准 3* 1cCM42  
assertion                                    (会计报表上的)认定；确认 ~#C7G\R  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 gQ6_]~4  
asset                                                 资产，财产 RNiFLD%5  
asset restructuring                             资产重组 Il`35~a  
assignment of duties                                 职责的划分 ~ep-XO  
assistant                                     助理，助理人员 > ;LXy  
associated company                                 联属公司，联营公司 % tTL  
association                                        联合，结合；协会，社团 0NL~2Qf_4  
assumption                                       假设，假定 N8#wQ*MM>  
at a given date                                         在某一特定时日 V9mqJRFJ:  
attestation                                         鉴证，公证 ;=fOyg  
attestation service                             鉴证服务 ;p)RMRMg  
audit adjustment                                审计调整 jb|al[p\  
audit areas                                        审计领域 Yw7txp`i  
audit conclusion                                审计结论 +`}QIp0  
audit effectiveness                             审计效果 ark~#<SqAr  
audit efficiency                                  审计效率 F0(P2j  
audit engagement letter                      审计业务约定书 HRn Q*  
audit evidence                                          审计证据 K&3,J
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audit fee                                    审计费 H|JPqBNRh  
audit files                                          审计档案 ;SnpD)x@)  
audit findings                                     审计中发现的事项 oR}cE Sr  
audit implementation stage                        审计实施阶段 UuPXo66F]  
audit mark                                        审计标识 Q8.=w  
audit materiality                                 审计重要性 ])`w_y(>  
audit method                                     审计方法 z@Pv~"  
audit objective                                         审计目标，审计目的 C>wOoXjt  
audit of financial statements                      会计报表审计，财务报表审计 nvY%{Zf$}  
audit opinion                                     审计意见 ;UUpkOQO(  
audit period                                      被审计期间，被审计年度 <NKmLAfX  
audit plan                                          审计计划 ZRHK?wg'#  
audit planning                                    编制审计计划，制定审计计划，审计计划 h}0}g]IUx  
audit planning stage                                  审计计划阶段 <hkSbJF  
audit procedure                                审计程序 3b{ 7Z 2  
audit programme                               审计程序表，具体审计计划 +-2o b90_m  
audit report                                       审计报告 kD;1+lNz  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 [ICFPY6  
audit report with a qualified opinion                 有保留意见的审计报告 Q
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audit report with an adverse opinion                否定意见的审计报告 ( f]@lNmx  
audit report with dual dates                      双重日期审计报告 E.LD1Pm0  
audit reporting stage                                 审计报告阶段 e<A6=}  
audit responsibility                                   审计责任 Bm"-X:='  
audit results                                      审计结果 n#$sLXVy  
audit risk                                          审计风险 h@AKfE!\~  
audit sampling                                          审计抽样 K-,4eq!
 
audit sampling techniques                         审计抽样方法，审计抽样技术 .bYZkO:oy  
audit strategies                                  审计策略 /|s~X@%K  
audit summary                                         审计总结，审计小结 O"^3,-  
audit team                                         审计小组 G`D rY;  
audit test                                    审计测试 `)y<X#[8  
audit trail                                          审计轨迹 ahICx{hK  
audit work                                        审计工作 F+@/"1c  
audit working paper                                 审计工作底稿 !WSY75  
audited financial statement                        审计会计报表，已审计财务报表 Lh@0|k  
Auditing Guidelines (the～)                      审计规范指南 f |%II,!3  
auditing standards                             审计准则  B_Ul&V  
audit-oriented working paper                          (审计)业务类工作底稿 aC90IJ8^  
authorisation                                     授权 A4uKE"WE  
authorisation of transaction                       交易的授权 1 1VtC)  
availability                                         可获得性
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balance                                      余额；差额；平衡 Jn7T5$p
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balance sheet                                    资产负债表 )fy-]Ky *  
bank                                                 银行 ES}V\k*}  
bank account                                    银行账户，银行户头 =e)t,YVm  
bank statement                                 银行对账单 S2i*Li  
barter transaction                              易货交易，以物换物交易 z`}z7e'>  
basis of audit                                    审计依据 jlxY|;gZ-0  
basis of preparation                                (会计报表的)编制基础 !),eEy  
book of account                               账目，账簿 HOaNhJ{7D  
borrowing                                         借款，贷款，借债 @vZeye  
branch                                              分支，分支机构，分店 _^/k  
brought forward                                (账户余额等的)承上年，承上期，承上页 I=[Ir8};  
budget                                              预算 =fRC$  
building                                      建筑物；大楼 Z)&!ZlM  
business conditions                                  业务情况，经营情况 'kOkwGf!  
business licence                               (企业等的)营业执照 TUBpRABH  
business relation                                业务关系 ?kIyo  
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