[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 WX
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审计词汇英汉对照 vr ^qWn  
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ability to continue as a going concern               持续经营能力 ;bhT@aB1  
acceptability                                     可接受性，可接受程度 W@!S%Y9  
acceptable level of detection risk                     检查风险的可接受水平 hR|MEn6KC  
acceptance of engagement                       接受委托 cCc(fF*^  
accepting the engagement for the first time              首次接受委托 @\I#^X5lv  
access to asset                                         对资产的接触 FxtI"g\0  
according to                                     根据，依据，依照 dcT80sOC  
account balance                                账户余额 =nHgDrA_  
account for                                       对……进行会计处理，核算；解释 FC"8#*x  
accounting                                        会计，会计学 >lM  l  
accounting advisory serve                        会计咨询服务 c[Zje7 @  
accounting firm                                 会计师事务所 ~F7gP{r  
accounting information                      会计信息，会计资料 s"?3]P  
accounting period                             会计期间 ~y[7K{{ ;T  
accounting policies                                   会计政策 6S\8$  
accounting professional bodies                 会计职业组织，会计职业团体 &iVs0 R  
accounting records                                   会计记录 S 6,.FYH  
accounting responsibility                           会计责任 xn|(9#1o  
accounting service                             会计服务 L&OwPd  
accounting standards                                会计准则 \5cpFj5%  
Accounting Standards for Business Enterprises       企业会计准则 wH6aAV~1  
accounting system                             会计系统 76` .Y  
accounting treatment                                会计处理 dAe')N:KPI  
accuracy                                    准确性，精确性 '[O;zJN;  
additional audit procedures                      追加审计程序 *_g$MI  
addressee                                         收件人，收信人 k-""_WJ~^  
Administration of State-owned Assets  (the～)     国有资产管理局 2VCI 1E  
administrative laws and regulations                 行政法规 P L+sR3bR  
adverse impact                                 不利影响，负面影响 gv{ >`AN  
adverse opinion                                反对意见 FU<Jp3<%  
advisory group                                  咨询组，顾问组 S`?!G&[!>  
agency fee                                        代理费，代理费用 Vs{|xG7WD  
aggregate                                          总计，合计为…… :P=(k2  
alternation of document and record                 变造文件和记录 FNId ;  
alternative audit procedures                      替代审计程序，备选审计程序 mlS$>O_aX  
amend                                              修改，修订 Q)z8PQl O  
amortisation                                      摊销 S>; 5[l 4  
analytical capacity                             分析能力 {cw /!B  
analytical procedures                               分析性程序 ymcLFRu ,  
annual financial statements                        年度会计报表，年度财务报表 F1Bq$*'N$w  
appendix                                          附录，附表 ,3 u}x,  
applicable                                         适用的 {2"zVt#h  
applicable laws and regulations                 适用的法规 Jqi%|,/]N  
application systems                                  应用系统 fLAw12;^  
apply consistently                              一贯地执行，一贯地实施 HiJE}V;Vq  
appropriate                                       适当的，合适的； {T~#?v (  
征用，挪用 *G9V'9  
appropriate authorization                          适当的授权 FN) $0
  
appropriateness of audit evidence                    审计证据的适当性 U|j`e5)  
approval                                    批准，核准 ?5 [=(\/.  
assertion                                    (会计报表上的)认定；确认 %GIr&V4|  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 F^fdIZx  
asset                                                 资产，财产 zs#@j v$  
asset restructuring                             资产重组 ges J/I  
assignment of duties                                 职责的划分 Ok\7y-w^  
assistant                                     助理，助理人员 R .2wqkY  
associated company                                 联属公司，联营公司 {P#|zp4C{  
association                                        联合，结合；协会，社团 K)k<Rh[<  
assumption                                       假设，假定 TrR8?-  
at a given date                                         在某一特定时日 }f7j8py  
attestation                                         鉴证，公证 6/dI6C!  
attestation service                             鉴证服务 KdbHyg<4  
audit adjustment                                审计调整 @49S`  
audit areas                                        审计领域 !m?-!:  
audit conclusion                                审计结论 3%=~)7cF  
audit effectiveness                             审计效果 `,*5wBC  
audit efficiency                                  审计效率 Tc3yS(aq  
audit engagement letter                      审计业务约定书 'a.qu9PJ  
audit evidence                                          审计证据 hqkz^!rp  
audit fee                                    审计费 m/EFHS49  
audit files                                          审计档案 l0i^uMS  
audit findings                                     审计中发现的事项 I4?5K@a  
audit implementation stage                        审计实施阶段 F`]2O:[  
audit mark                                        审计标识 G?Hdq;  
audit materiality                                 审计重要性 K8Y=S12Ti  
audit method                                     审计方法 \mlqO[ S  
audit objective                                         审计目标，审计目的 R]*K:~DM  
audit of financial statements                      会计报表审计，财务报表审计 v d4ytC  
audit opinion                                     审计意见 Uq`'}Vo  
audit period                                      被审计期间，被审计年度 g_COp"!~9  
audit plan                                          审计计划 k~ /Nv=D  
audit planning                                    编制审计计划，制定审计计划，审计计划 i&G
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audit planning stage                                  审计计划阶段 Jo23P.#<  
audit procedure                                审计程序 v^+Sh|z/  
audit programme                               审计程序表，具体审计计划 v0jgki4t  
audit report                                       审计报告 *<ewS8f*6  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 o J;$sj  
audit report with a qualified opinion                 有保留意见的审计报告  U}j0
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audit report with an adverse opinion                否定意见的审计报告 Nf1-!u7  
audit report with dual dates                      双重日期审计报告 e'b(gD}
 
audit reporting stage                                 审计报告阶段 2x0<&Xy#P  
audit responsibility                                   审计责任 _b;{_g  
audit results                                      审计结果 /FEVmH?  
audit risk                                          审计风险  ,7K`[  
audit sampling                                          审计抽样 Q^txVUL  
audit sampling techniques                         审计抽样方法，审计抽样技术 q.`NtsW!\+  
audit strategies                                  审计策略 vTw>JNVI  
audit summary                                         审计总结，审计小结 y:qUn!3  
audit team                                         审计小组 %;YHt=(1*X  
audit test                                    审计测试 Czu\RXJR  
audit trail                                          审计轨迹  $[=%R`~w  
audit work                                        审计工作 )~ h}  
audit working paper                                 审计工作底稿 #"iu|D  
audited financial statement                        审计会计报表，已审计财务报表 x>`%DwoRI  
Auditing Guidelines (the～)                      审计规范指南 E\pL!c  
auditing standards                             审计准则 ZoZ|Ma  
audit-oriented working paper                          (审计)业务类工作底稿 Jz *;q
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authorisation                                     授权 i9][N5\$  
authorisation of transaction                       交易的授权 HJYScwjQ;`  
availability                                         可获得性 M}v/tRI  
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balance                                      余额；差额；平衡 >>fH{/l  
balance sheet                                    资产负债表 0T5L_%c  
bank                                                 银行 l}sjD[2  
bank account                                    银行账户，银行户头 Ng>h"H  
bank statement                                 银行对账单 LW_f  
barter transaction                              易货交易，以物换物交易 n$,*|_$#  
basis of audit                                    审计依据 u.Tcg^v  
basis of preparation                                (会计报表的)编制基础 :$BCRQ  
book of account                               账目，账簿 'qX|jtdM  
borrowing                                         借款，贷款，借债 ,>+p-M8ZL  
branch                                              分支，分支机构，分店 ':m,)G5&  
brought forward                                (账户余额等的)承上年，承上期，承上页 PGV/ h  
budget                                              预算 Bad:no\W  
building                                      建筑物；大楼 +-CtjhoS  
business conditions                                  业务情况，经营情况 ` 3K)GA  
business licence                               (企业等的)营业执照 o.\F.C$  
business relation                                业务关系 6]%sFy2  
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