[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 RWK|?FD\<  
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审计词汇英汉对照 qo/`9%^E?  
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ability to continue as a going concern               持续经营能力 [Q6PFdQ_JT  
acceptability                                     可接受性，可接受程度 ;5MI 8  
acceptable level of detection risk                     检查风险的可接受水平 =[`B -?  
acceptance of engagement                       接受委托 Gg8F>y<[R  
accepting the engagement for the first time              首次接受委托 b
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access to asset                                         对资产的接触 ^|gD;OED7O  
according to                                     根据，依据，依照 s$s~p +U  
account balance                                账户余额 3vepJ)D (  
account for                                       对……进行会计处理，核算；解释 ?t46TV'G  
accounting                                        会计，会计学 S8 .1%sw  
accounting advisory serve                        会计咨询服务 A63=$  
accounting firm                                 会计师事务所 \W4|.[  
accounting information                      会计信息，会计资料 @T)kqT  
accounting period                             会计期间 B _k+Oa2!  
accounting policies                                   会计政策 M8(N9)N  
accounting professional bodies                 会计职业组织，会计职业团体 ?)X0l  
accounting records                                   会计记录 wO.T"x%X  
accounting responsibility                           会计责任 ?$J#jhR?  
accounting service                             会计服务 gwO ]U=Y  
accounting standards                                会计准则 P-U9FKrt  
Accounting Standards for Business Enterprises       企业会计准则 :"{("!x  
accounting system                             会计系统 Tmjcc (  
accounting treatment                                会计处理 6 b-'Hui+  
accuracy                                    准确性，精确性 lsq\CavbM  
additional audit procedures                      追加审计程序 c'O"</  
addressee                                         收件人，收信人 1UdET#\  
Administration of State-owned Assets  (the～)     国有资产管理局 j2^Vz{  
administrative laws and regulations                 行政法规 [&eG>zF"  
adverse impact                                 不利影响，负面影响 'A2^K5`3  
adverse opinion                                反对意见 yzWVUqtXm  
advisory group                                  咨询组，顾问组 WstX>+?'  
agency fee                                        代理费，代理费用 Q!.JV.(  
aggregate                                          总计，合计为…… ecvQEK2L  
alternation of document and record                 变造文件和记录 C( wZjO?N  
alternative audit procedures                      替代审计程序，备选审计程序 m9Xauk$
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amend                                              修改，修订 upi\pXv  
amortisation                                      摊销 sYa;vg4[  
analytical capacity                             分析能力 D6N32q@  
analytical procedures                               分析性程序 ]?c9;U  
annual financial statements                        年度会计报表，年度财务报表 o4P>t2'  
appendix                                          附录，附表 C@b-)In  
applicable                                         适用的 pm` f?
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applicable laws and regulations                 适用的法规 v-(dh5e` H  
application systems                                  应用系统 GBSuTu8  
apply consistently                              一贯地执行，一贯地实施
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appropriate                                       适当的，合适的； M,w5F5  
征用，挪用 0H!J  
appropriate authorization                          适当的授权 erlg\-H
 
appropriateness of audit evidence                    审计证据的适当性 H'a6] ]2  
approval                                    批准，核准 Be;l!]i  
assertion                                    (会计报表上的)认定；确认 "*8>` 6E  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 L NS O]\  
asset                                                 资产，财产 e5 N$+P"
 
asset restructuring                             资产重组 vFwhe
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assignment of duties                                 职责的划分 )kIZmQ|f1  
assistant                                     助理，助理人员 \$ +#7( K  
associated company                                 联属公司，联营公司 FeL!%z  
association                                        联合，结合；协会，社团 @PzRHnT*  
assumption                                       假设，假定 <P@ "VwUX  
at a given date                                         在某一特定时日 o#u hPUZ
 
attestation                                         鉴证，公证 {&TP&_|H  
attestation service                             鉴证服务 YgV"*~  
audit adjustment                                审计调整 JCjV,
 
audit areas                                        审计领域 <I 0EjV  
audit conclusion                                审计结论 fL(_V/p^  
audit effectiveness                             审计效果 w
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audit efficiency                                  审计效率 !,<rW<&;  
audit engagement letter                      审计业务约定书 >c)-o}bd^  
audit evidence                                          审计证据 d~qZ;uw  
audit fee                                    审计费 \ v2-}jU(  
audit files                                          审计档案 q~. .Z Y`7  
audit findings                                     审计中发现的事项 o)WzZ,\F^J  
audit implementation stage                        审计实施阶段 s{uSU1lQn  
audit mark                                        审计标识 Ve\.7s  
audit materiality                                 审计重要性 ovk^  
audit method                                     审计方法 T&ib]LmR  
audit objective                                         审计目标，审计目的 E3V_qT8  
audit of financial statements                      会计报表审计，财务报表审计 n,#o6ali>  
audit opinion                                     审计意见 n#PXMD*  
audit period                                      被审计期间，被审计年度 tq
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audit plan                                          审计计划 e'X"uH Xt.  
audit planning                                    编制审计计划，制定审计计划，审计计划 NqC}}N\
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audit planning stage                                  审计计划阶段 }xJ!0<Bs  
audit procedure                                审计程序 M~U>"kX  
audit programme                               审计程序表，具体审计计划 q|_Cj]{  
audit report                                       审计报告 \*mKctpz]6  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 LS/ZZAN u  
audit report with a qualified opinion                 有保留意见的审计报告 V~7Oa2'#B  
audit report with an adverse opinion                否定意见的审计报告 $C t(M)  
audit report with dual dates                      双重日期审计报告 ra F+Bt`  
audit reporting stage                                 审计报告阶段 |Hv8 GT  
audit responsibility                                   审计责任 9Xe|*bT
  
audit results                                      审计结果 @NYlVk2  
audit risk                                          审计风险 PG{"GiZz=  
audit sampling                                          审计抽样 QE6L_\l  
audit sampling techniques                         审计抽样方法，审计抽样技术 i4<n#]1!t  
audit strategies                                  审计策略 1`2lq~=GV  
audit summary                                         审计总结，审计小结 w ""  
audit team                                         审计小组 I:UN2`* #  
audit test                                    审计测试 ^f] 9^U{  
audit trail                                          审计轨迹 \iH\N/  
audit work                                        审计工作 &UQP9wS4v  
audit working paper                                 审计工作底稿 /Py`a1  
audited financial statement                        审计会计报表，已审计财务报表 v*&WqVg  
Auditing Guidelines (the～)                      审计规范指南 _N"c,P 0  
auditing standards                             审计准则 %'MR;hQsd8  
audit-oriented working paper                          (审计)业务类工作底稿 m!WDXt  
authorisation                                     授权 yK>s]65&  
authorisation of transaction                       交易的授权 6$G@>QCBS  
availability                                         可获得性 b v4  
B uA%cie  
balance                                      余额；差额；平衡 42Cc`a%U  
balance sheet                                    资产负债表 \ccCrDz  
bank                                                 银行 a/Cc.s   
bank account                                    银行账户，银行户头 T^@P.zX  
bank statement                                 银行对账单 ]#\/1!W
  
barter transaction                              易货交易，以物换物交易 MC_i"P6a  
basis of audit                                    审计依据 LIh71Vg/cc  
basis of preparation                                (会计报表的)编制基础 ug?#Oa  
book of account                               账目，账簿 l8 XY  
borrowing                                         借款，贷款，借债 'ALe>\WO  
branch                                              分支，分支机构，分店 s x)x7  
brought forward                                (账户余额等的)承上年，承上期，承上页 S~ZRqL7ZO  
budget                                              预算 ogJ>`0 +J  
building                                      建筑物；大楼 J%P{/nR  
business conditions                                  业务情况，经营情况 sDS0cc6e  
business licence                               (企业等的)营业执照 ?mh0^G  
business relation                                业务关系 i>PKE.  
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