[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 tjBv{  
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审计词汇英汉对照 &5CeRx7%  
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ability to continue as a going concern               持续经营能力 A=>6$L];'  
acceptability                                     可接受性，可接受程度 O4+w2'.,  
acceptable level of detection risk                     检查风险的可接受水平 s`#j8>`M  
acceptance of engagement                       接受委托 a*@Z^5f  
accepting the engagement for the first time              首次接受委托 +mel0ZStS  
access to asset                                         对资产的接触 aQ3vG08L>  
according to                                     根据，依据，依照 ]-]@=qYu  
account balance                                账户余额 Jrrk$0H^~  
account for                                       对……进行会计处理，核算；解释 '<jp.sZQ  
accounting                                        会计，会计学 _25]>D$  
accounting advisory serve                        会计咨询服务 IBHG1<
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accounting firm                                 会计师事务所 tz>X'L  
accounting information                      会计信息，会计资料 l`G:@}P>G  
accounting period                             会计期间 ^,r;/c9A8  
accounting policies                                   会计政策 p_y*-,W (  
accounting professional bodies                 会计职业组织，会计职业团体 %Y[/Ucdm  
accounting records                                   会计记录 Hw3ES  
accounting responsibility                           会计责任 jWjK-q@Y  
accounting service                             会计服务 F>nrV  
accounting standards                                会计准则 %=>x
zP(z  
Accounting Standards for Business Enterprises       企业会计准则 Z%d4V<fn  
accounting system                             会计系统 Q9 ",  
accounting treatment                                会计处理 ^Rh~+  
accuracy                                    准确性，精确性 3W00,f^9  
additional audit procedures                      追加审计程序 ?-p aM5Q+  
addressee                                         收件人，收信人 u8\QhUk'G  
Administration of State-owned Assets  (the～)     国有资产管理局 H`..)zL|  
administrative laws and regulations                 行政法规 6:X\vw  
adverse impact                                 不利影响，负面影响 ) FsSXnZL  
adverse opinion                                反对意见 ~H. "{  
advisory group                                  咨询组，顾问组 at nbM:t  
agency fee                                        代理费，代理费用 alD|-{Bf  
aggregate                                          总计，合计为…… y
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alternation of document and record                 变造文件和记录 1e%Xyqb  
alternative audit procedures                      替代审计程序，备选审计程序 BAed
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amend                                              修改，修订 p 8rAtz>=J  
amortisation                                      摊销 -B! TA0=oJ  
analytical capacity                             分析能力 TW? MS em  
analytical procedures                               分析性程序 ?XrTZ{5'  
annual financial statements                        年度会计报表，年度财务报表 2o}FB\4^i  
appendix                                          附录，附表 1a4$. {  
applicable                                         适用的 V,,iKr@TG  
applicable laws and regulations                 适用的法规 k}7)pJNj  
application systems                                  应用系统 AE~}^(G`  
apply consistently                              一贯地执行，一贯地实施 {[iQRYD0|  
appropriate                                       适当的，合适的； `&
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征用，挪用 jt*@,+e|  
appropriate authorization                          适当的授权 uQ)]g  
appropriateness of audit evidence                    审计证据的适当性 LZ$! =vg4  
approval                                    批准，核准 xrd^vE  
assertion                                    (会计报表上的)认定；确认 <FLc0s  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 )8PL7P84  
asset                                                 资产，财产 s47"JKf"  
asset restructuring                             资产重组 G9%4d;uFT  
assignment of duties                                 职责的划分 ,\"gN5[$(  
assistant                                     助理，助理人员 cE?
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associated company                                 联属公司，联营公司 (b5af_ c  
association                                        联合，结合；协会，社团 WVFy ZpB  
assumption                                       假设，假定 Q4 S8NqE  
at a given date                                         在某一特定时日 -': tpJk  
attestation                                         鉴证，公证
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attestation service                             鉴证服务 /pEkig7M  
audit adjustment                                审计调整
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audit areas                                        审计领域 bBL"F!.  
audit conclusion                                审计结论 ;#  
audit effectiveness                             审计效果 ^4i3#}  
audit efficiency                                  审计效率 v-@@>?W-  
audit engagement letter                      审计业务约定书 w=
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audit evidence                                          审计证据 wVX0!y6  
audit fee                                    审计费 3Q;l*xu  
audit files                                          审计档案 <#Dc(VhT  
audit findings                                     审计中发现的事项 %UhF=C  
audit implementation stage                        审计实施阶段 S6I8zk)Z4  
audit mark                                        审计标识 "Y6mM_flq  
audit materiality                                 审计重要性 ;anG F0x  
audit method                                     审计方法 \U8Vsx1tl  
audit objective                                         审计目标，审计目的 ^%.<(:k[L  
audit of financial statements                      会计报表审计，财务报表审计 DO; 2)ZQ%  
audit opinion                                     审计意见 9wzYDKN}  
audit period                                      被审计期间，被审计年度 ;E_{Zji_e  
audit plan                                          审计计划 j=LF1d
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audit planning                                    编制审计计划，制定审计计划，审计计划 1:8: y FV  
audit planning stage                                  审计计划阶段 d)HK9T|B  
audit procedure                                审计程序 ^TGHWCK!t  
audit programme                               审计程序表，具体审计计划 1-fz5
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audit report                                       审计报告 a
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audit report with a disclaimer of opinion           拒绝表示意见审计报告 {I ,
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audit report with a qualified opinion                 有保留意见的审计报告 P^ V
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audit report with an adverse opinion                否定意见的审计报告 *G4;  
audit report with dual dates                      双重日期审计报告 ?u|g2!{_  
audit reporting stage                                 审计报告阶段 "-oC,;yq  
audit responsibility                                   审计责任 8jk*N  
audit results                                      审计结果 bC|~N0b  
audit risk                                          审计风险 -1:asM7  
audit sampling                                          审计抽样 # ,Y}  
audit sampling techniques                         审计抽样方法，审计抽样技术 pOXEM1"2A  
audit strategies                                  审计策略 *W
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audit summary                                         审计总结，审计小结 @2<J_Ja  
audit team                                         审计小组 l/5/|UE9  
audit test                                    审计测试 ~czt=  
audit trail                                          审计轨迹 D3OV.G]`  
audit work                                        审计工作 4$rO,W/&0  
audit working paper                                 审计工作底稿 {i
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audited financial statement                        审计会计报表，已审计财务报表 o/xE O=AW  
Auditing Guidelines (the～)                      审计规范指南 ~[{| s')  
auditing standards                             审计准则 >JhQ=j  
audit-oriented working paper                          (审计)业务类工作底稿 "x)W3C%*S  
authorisation                                     授权 N Jf''e
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authorisation of transaction                       交易的授权 $uqlJG#`  
availability                                         可获得性 6=FuH@Q&  
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balance                                      余额；差额；平衡 9/Ls3U?  
balance sheet                                    资产负债表 MD,-<X)Qy  
bank                                                 银行 [,c>-jA5  
bank account                                    银行账户，银行户头 #{(rOb6H)  
bank statement                                 银行对账单 !PgYn  
barter transaction                              易货交易，以物换物交易 2WoB;=  
basis of audit                                    审计依据 $FoNEr&q  
basis of preparation                                (会计报表的)编制基础 )-mB^7uXGv  
book of account                               账目，账簿 n~h%K7 c  
borrowing                                         借款，贷款，借债 5R4 dN=L*1  
branch                                              分支，分支机构，分店 ZO,]h9?4  
brought forward                                (账户余额等的)承上年，承上期，承上页 bFpwq#PDW>  
budget                                              预算 A6d+RAx  
building                                      建筑物；大楼 JGtd
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business conditions                                  业务情况，经营情况 lxeolDl  
business licence                               (企业等的)营业执照 ??F{Gli"C`  
business relation                                业务关系 ^6=nL<L  
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