[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 QRBx}!:NZ#  
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审计词汇英汉对照 JS%LJ_J  
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ability to continue as a going concern               持续经营能力 a|oh Ad  
acceptability                                     可接受性，可接受程度 z},\1^[
 
acceptable level of detection risk                     检查风险的可接受水平 oVn&L*H  
acceptance of engagement                       接受委托 <bSPKTKL  
accepting the engagement for the first time              首次接受委托 LD5`9-  
access to asset                                         对资产的接触 JJ}DYv  
according to                                     根据，依据，依照 H)gc"aRe;Y  
account balance                                账户余额 { AYW C6Y  
account for                                       对……进行会计处理，核算；解释 RJerx:]  
accounting                                        会计，会计学 <f8j^  
accounting advisory serve                        会计咨询服务 .udLMS/_  
accounting firm                                 会计师事务所 2zh-ms  
accounting information                      会计信息，会计资料 OW\vbWX  
accounting period                             会计期间 M|%bxG^l  
accounting policies                                   会计政策 3e1-w$z&S  
accounting professional bodies                 会计职业组织，会计职业团体 B>!mD{N  
accounting records                                   会计记录 w)@Wug  
accounting responsibility                           会计责任 R<6y7?]bZ  
accounting service                             会计服务 -aok]w m  
accounting standards                                会计准则 0!0e $!8 l  
Accounting Standards for Business Enterprises       企业会计准则 M."/"hV`-  
accounting system                             会计系统 wS
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accounting treatment                                会计处理 K$/"I0YyI  
accuracy                                    准确性，精确性 H{=G\N{  
additional audit procedures                      追加审计程序 2(l0Lq*  
addressee                                         收件人，收信人 LDHu10l  
Administration of State-owned Assets  (the～)     国有资产管理局 'r%(,=L  
administrative laws and regulations                 行政法规 nYZ6'Iwi'  
adverse impact                                 不利影响，负面影响 pFNU~y'Kf  
adverse opinion                                反对意见 GF%/q:9  
advisory group                                  咨询组，顾问组 GU2TQx{V  
agency fee                                        代理费，代理费用 ,&S0/j  
aggregate                                          总计，合计为…… f)z(9JJL  
alternation of document and record                 变造文件和记录 Komdz/g  
alternative audit procedures                      替代审计程序，备选审计程序 tm=,x~  
amend                                              修改，修订 ^ GY^g-R  
amortisation                                      摊销 s=jYQ5nv  
analytical capacity                             分析能力 *P`wuXn}  
analytical procedures                               分析性程序 @!! u>1  
annual financial statements                        年度会计报表，年度财务报表 X5[t6q!  
appendix                                          附录，附表 63Gq5dF  
applicable                                         适用的 0q-lyVZ^X  
applicable laws and regulations                 适用的法规 xp95KxHHo  
application systems                                  应用系统 .-tR <{ g  
apply consistently                              一贯地执行，一贯地实施 Zf!Q4a "  
appropriate                                       适当的，合适的； l$9k:#\FD  
征用，挪用 T:{r*zLSN  
appropriate authorization                          适当的授权 (ub(0 h0j  
appropriateness of audit evidence                    审计证据的适当性 g%S/)R,,ct  
approval                                    批准，核准 v:/!OvLe  
assertion                                    (会计报表上的)认定；确认 7R:Ij[dV  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 U{oM*[  
asset                                                 资产，财产 IA.7If&k  
asset restructuring                             资产重组 DAWF =p]  
assignment of duties                                 职责的划分 t7x<=rW7u  
assistant                                     助理，助理人员 W5`pQdk  
associated company                                 联属公司，联营公司 JP6 Noia  
association                                        联合，结合；协会，社团 W#P\hx  
assumption                                       假设，假定 }l$zZ>.\H  
at a given date                                         在某一特定时日 c]#}#RJ`\  
attestation                                         鉴证，公证 CV"}(1T  
attestation service                             鉴证服务 <af# C2`B  
audit adjustment                                审计调整 !fn%Q'S  
audit areas                                        审计领域 bs~P  
audit conclusion                                审计结论 h>GbJ/^  
audit effectiveness                             审计效果 p$1 'e,G  
audit efficiency                                  审计效率 8Z\q)

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audit engagement letter                      审计业务约定书 {*GBUv5  
audit evidence                                          审计证据 eQ/w Mr  
audit fee                                    审计费 U;
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audit files                                          审计档案 GyQF R?  
audit findings                                     审计中发现的事项 IP#vfM  
audit implementation stage                        审计实施阶段 ~210O5^  
audit mark                                        审计标识 oOI0q_bf  
audit materiality                                 审计重要性 kGAgX tE  
audit method                                     审计方法 <H60rON  
audit objective                                         审计目标，审计目的 ~"
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audit of financial statements                      会计报表审计，财务报表审计 ZOV,yuD{8{  
audit opinion                                     审计意见 Fh)xm* u(  
audit period                                      被审计期间，被审计年度 PA,aYg0f  
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 JX5/PCO  
audit planning stage                                  审计计划阶段 ^z)De+,!4  
audit procedure                                审计程序 Fik;hB  
audit programme                               审计程序表，具体审计计划 1K@ieVc  
audit report                                       审计报告 .cs x"JC  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 5O]tkHYR  
audit report with a qualified opinion                 有保留意见的审计报告 /fT"WaTEK  
audit report with an adverse opinion                否定意见的审计报告 aanS^t0  
audit report with dual dates                      双重日期审计报告 ^ei[1#  
audit reporting stage                                 审计报告阶段 Pa d)|  
audit responsibility                                   审计责任 Q}B]b-c+E  
audit results                                      审计结果 7SJ=2  
audit risk                                          审计风险 q9ra  
audit sampling                                          审计抽样 }1 qQ7}v  
audit sampling techniques                         审计抽样方法，审计抽样技术 dX1jn; 7  
audit strategies                                  审计策略 +?"F=.SZ  
audit summary                                         审计总结，审计小结 d38o*+JCf  
audit team                                         审计小组 au50%sA~  
audit test                                    审计测试 v^o`+~i  
audit trail                                          审计轨迹 nrev!h  
audit work                                        审计工作 lJFy(^KQG,  
audit working paper                                 审计工作底稿 4pT^*  
audited financial statement                        审计会计报表，已审计财务报表 eJ45:]_%I@  
Auditing Guidelines (the～)                      审计规范指南 sNpA!!\PM  
auditing standards                             审计准则 l([aKm#  
audit-oriented working paper                          (审计)业务类工作底稿 Jb*QlsGd  
authorisation                                     授权 -n|>U:  
authorisation of transaction                       交易的授权 |VaJ70\o  
availability                                         可获得性 ]}b  
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balance                                      余额；差额；平衡 4bL *7
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balance sheet                                    资产负债表 [sH3REE1h  
bank                                                 银行 g4,ldr"D  
bank account                                    银行账户，银行户头 UJqh~s  
bank statement                                 银行对账单 kI(3Pf].  
barter transaction                              易货交易，以物换物交易 CQ6I4k  
basis of audit                                    审计依据 g!_#$az3  
basis of preparation                                (会计报表的)编制基础 o

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book of account                               账目，账簿 F!hjtIkPj  
borrowing                                         借款，贷款，借债 /Q7q2Ne^*  
branch                                              分支，分支机构，分店 tc`3-goX  
brought forward                                (账户余额等的)承上年，承上期，承上页 s/hWhaS<  
budget                                              预算 9b=0 4aWHm  
building                                      建筑物；大楼 Hm>cKPZ)  
business conditions                                  业务情况，经营情况 %+Nng<_U\T  
business licence                               (企业等的)营业执照 L$O\fhO?  
business relation                                业务关系 ;Z0&sFm  
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