[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
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审计词汇英汉对照 !p).3Kx0  
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ability to continue as a going concern               持续经营能力 \cCH/  
acceptability                                     可接受性，可接受程度 S4`X^a}pY  
acceptable level of detection risk                     检查风险的可接受水平 5{k,/Z[L  
acceptance of engagement                       接受委托 \Q(a`6U  
accepting the engagement for the first time              首次接受委托 wpuK?fP  
access to asset                                         对资产的接触 ^;<d<V}*  
according to                                     根据，依据，依照 `DF49YP"~  
account balance                                账户余额 ]sqLGmUL  
account for                                       对……进行会计处理，核算；解释 &`@YdZtd"  
accounting                                        会计，会计学 Rlk3AWl2u  
accounting advisory serve                        会计咨询服务 xws{"m,NX~  
accounting firm                                 会计师事务所 :\P@c(c{^C  
accounting information                      会计信息，会计资料 OQ hQ!6  
accounting period                             会计期间 I2WP/  
accounting policies                                   会计政策 Ajm!;LA[jO  
accounting professional bodies                 会计职业组织，会计职业团体 ;7qIm83  
accounting records                                   会计记录 H^*AaA9-  
accounting responsibility                           会计责任 m..ajYSQ  
accounting service                             会计服务 gAWi&  
accounting standards                                会计准则 ` = O  
Accounting Standards for Business Enterprises       企业会计准则 % S;AM\o4  
accounting system                             会计系统 Au'y(KB  
accounting treatment                                会计处理 o& FOp'  
accuracy                                    准确性，精确性 .)b<cH~%  
additional audit procedures                      追加审计程序 &>,]YrU  
addressee                                         收件人，收信人 d-B+s%>D  
Administration of State-owned Assets  (the～)     国有资产管理局 6whPW .  
administrative laws and regulations                 行政法规 1*u]v{JJ(  
adverse impact                                 不利影响，负面影响 L? DlR hu  
adverse opinion                                反对意见 rZ `1G  
advisory group                                  咨询组，顾问组 aE5-b ub c  
agency fee                                        代理费，代理费用 {\D&
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aggregate                                          总计，合计为…… ]}!@'+=  
alternation of document and record                 变造文件和记录 z1Bi#
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alternative audit procedures                      替代审计程序，备选审计程序 P-Y_$Nv0g  
amend                                              修改，修订 /S"jO[n9b  
amortisation                                      摊销 ?d-w#<AiV  
analytical capacity                             分析能力 ;yomaAr  
analytical procedures                               分析性程序 n8<?<-2  
annual financial statements                        年度会计报表，年度财务报表 Pl/ dUt_  
appendix                                          附录，附表 VQHB}Y@^  
applicable                                         适用的 ~Mn3ADIb=  
applicable laws and regulations                 适用的法规 AhN3~/u%7  
application systems                                  应用系统 !6'N-b1  
apply consistently                              一贯地执行，一贯地实施 tJ6@Ot  
appropriate                                       适当的，合适的； "iK= 8  
征用，挪用 ad: qOm  
appropriate authorization                          适当的授权 &|Duc} t  
appropriateness of audit evidence                    审计证据的适当性 6i[Ts0H%<!  
approval                                    批准，核准 !.,wg'\P  
assertion                                    (会计报表上的)认定；确认 "5V;~}=S  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 W]oD(eZ  
asset                                                 资产，财产 eZPeyYX  
asset restructuring                             资产重组 xUdGSr50  
assignment of duties                                 职责的划分 T"z<D+pN  
assistant                                     助理，助理人员 ~|}]  
associated company                                 联属公司，联营公司 WT ;2aS:  
association                                        联合，结合；协会，社团 {h+8^   
assumption                                       假设，假定 G(a5@9F  
at a given date                                         在某一特定时日 [j0[c9.p[  
attestation                                         鉴证，公证 k)n b<JW|r  
attestation service                             鉴证服务 T%eBgseS  
audit adjustment                                审计调整 GP%V(HhN  
audit areas                                        审计领域 H:c5 q0O^x  
audit conclusion                                审计结论 @vlP)"
 
audit effectiveness                             审计效果 <}RI<96  
audit efficiency                                  审计效率 G*9>TavE  
audit engagement letter                      审计业务约定书 #h[>RtP:  
audit evidence                                          审计证据 @-)?uYw:r  
audit fee                                    审计费 ur}'Y^0iR  
audit files                                          审计档案 [LnPV2@e  
audit findings                                     审计中发现的事项 uslu-|b!%  
audit implementation stage                        审计实施阶段 w{W+W J  
audit mark                                        审计标识 A O:F*%Q u  
audit materiality                                 审计重要性 ez'NHodwk2  
audit method                                     审计方法 #<*.{"T  
audit objective                                         审计目标，审计目的 [ey# ,&T  
audit of financial statements                      会计报表审计，财务报表审计 6j|Ncv  
audit opinion                                     审计意见 7~XC_Yc1  
audit period                                      被审计期间，被审计年度 rC-E+%y  
audit plan                                          审计计划 #BLHHK/[  
audit planning                                    编制审计计划，制定审计计划，审计计划 ;_bRq:!j;  
audit planning stage                                  审计计划阶段 MIZdk'.U  
audit procedure                                审计程序 xQ FY/Z  
audit programme                               审计程序表，具体审计计划 eC!=4_lx)  
audit report                                       审计报告 64?HqO 6(  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 hU$o^ ICH  
audit report with a qualified opinion                 有保留意见的审计报告 ?kO
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audit report with an adverse opinion                否定意见的审计报告 @ 8H$  
audit report with dual dates                      双重日期审计报告 0/)2RmF  
audit reporting stage                                 审计报告阶段 ;mU;+~YE  
audit responsibility                                   审计责任 qf x*a88  
audit results                                      审计结果 2#.s{
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audit risk                                          审计风险 C1D:Xi-  
audit sampling                                          审计抽样 3lp'U&3`5  
audit sampling techniques                         审计抽样方法，审计抽样技术 t.9s49P  
audit strategies                                  审计策略 "A}sD7xy9  
audit summary                                         审计总结，审计小结 %/Wk+r9uu  
audit team                                         审计小组 (fF8)4l  
audit test                                    审计测试 K+}0:W=P  
audit trail                                          审计轨迹 "&2 F  
audit work                                        审计工作 /"Vd( K2Z  
audit working paper                                 审计工作底稿 rE m/Q!  
audited financial statement                        审计会计报表，已审计财务报表 b-<0\@`Z#  
Auditing Guidelines (the～)                      审计规范指南 PMytk`<`zw  
auditing standards                             审计准则 L/ 7AGR|;C  
audit-oriented working paper                          (审计)业务类工作底稿 t%Jk3W/f  
authorisation                                     授权 /i,n75/y?  
authorisation of transaction                       交易的授权 !.6n=r8d  
availability                                         可获得性 E]mm^i`|  
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balance                                      余额；差额；平衡 v#Rh:#7O%U  
balance sheet                                    资产负债表 CV @P +  
bank                                                 银行 71 2nD ?>  
bank account                                    银行账户，银行户头 nFQuoU]ux  
bank statement                                 银行对账单 q-`&C  
barter transaction                              易货交易，以物换物交易 C+TB>~Gv`  
basis of audit                                    审计依据 kkjugm{D7  
basis of preparation                                (会计报表的)编制基础 '[WL8,.Q  
book of account                               账目，账簿 }b\hRy~=r  
borrowing                                         借款，贷款，借债 |SOLC  
branch                                              分支，分支机构，分店 $2a
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brought forward                                (账户余额等的)承上年，承上期，承上页 v'i'I/  
budget                                              预算 =@!t/LR7kg  
building                                      建筑物；大楼 _Tj&gyS  
business conditions                                  业务情况，经营情况 eUy*
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business licence                               (企业等的)营业执照 %M iv8  
business relation                                业务关系 NBPP?\1  
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