[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 !O_^Rn+<2  
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审计词汇英汉对照 pR>QIZq<gT  
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ability to continue as a going concern               持续经营能力 58U[r)/  
acceptability                                     可接受性，可接受程度 4>`w9  
acceptable level of detection risk                     检查风险的可接受水平 ]r5Xp#q2  
acceptance of engagement                       接受委托 dh`A(B{hfc  
accepting the engagement for the first time              首次接受委托 :u93yH6~8  
access to asset                                         对资产的接触 )PNk O3  
according to                                     根据，依据，依照 S^=/}PT'  
account balance                                账户余额 $& gidz/w  
account for                                       对……进行会计处理，核算；解释 8GQs
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accounting                                        会计，会计学 <QLj6#d7Y  
accounting advisory serve                        会计咨询服务 NH6!|T  
accounting firm                                 会计师事务所 .sMi"gg  
accounting information                      会计信息，会计资料 OZ9j3Q;a$  
accounting period                             会计期间 ?KW?] o  
accounting policies                                   会计政策 <WkLwP3^  
accounting professional bodies                 会计职业组织，会计职业团体  :Xr3 3  
accounting records                                   会计记录 .W:], 5e  
accounting responsibility                           会计责任 XaSl6CH  
accounting service                             会计服务 y%Ah"UY  
accounting standards                                会计准则 .gg0:  
Accounting Standards for Business Enterprises       企业会计准则 * OFT)S  
accounting system                             会计系统 Py< vN!
 
accounting treatment                                会计处理 $7g(-W  
accuracy                                    准确性，精确性 ;yrcH+I$_  
additional audit procedures                      追加审计程序 9j9?;3;  
addressee                                         收件人，收信人
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Administration of State-owned Assets  (the～)     国有资产管理局 Mt0|`=64  
administrative laws and regulations                 行政法规 hUc|X m  
adverse impact                                 不利影响，负面影响 ,aL"Wy(  
adverse opinion                                反对意见 '11hIu=:  
advisory group                                  咨询组，顾问组 ]TN}`]  
agency fee                                        代理费，代理费用 <!$Cvx\U  
aggregate                                          总计，合计为…… y+h=
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alternation of document and record                 变造文件和记录 Vdyx74xX  
alternative audit procedures                      替代审计程序，备选审计程序 u?/]"4
  
amend                                              修改，修订 .<hv&t  
amortisation                                      摊销 {+}Lc$O#C  
analytical capacity                             分析能力 tF(mD=[  
analytical procedures                               分析性程序 Id1[}B-T  
annual financial statements                        年度会计报表，年度财务报表 AlV2tffY^  
appendix                                          附录，附表 |V]E8Qt  
applicable                                         适用的 2V 'Tt3  
applicable laws and regulations                 适用的法规 !{\c`Z<#  
application systems                                  应用系统 /2I("x]  
apply consistently                              一贯地执行，一贯地实施 e&nw&9vo  
appropriate                                       适当的，合适的； :{<HiJdp  
征用，挪用 2YQ$hL~  
appropriate authorization                          适当的授权 L.[2lQ  
appropriateness of audit evidence                    审计证据的适当性 ~coG8r"o  
approval                                    批准，核准 ~.tu#Y?  
assertion                                    (会计报表上的)认定；确认 p%'((!a2  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 E>v~B;@  
asset                                                 资产，财产 lN"rhZ  
asset restructuring                             资产重组 Stpho4+/y  
assignment of duties                                 职责的划分 Ho|n\7$  
assistant                                     助理，助理人员 c:5BQr '  
associated company                                 联属公司，联营公司 H*IoJL6
 
association                                        联合，结合；协会，社团 A}# Mrb  
assumption                                       假设，假定 4mg&H0 !  
at a given date                                         在某一特定时日 A 78{b^0
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attestation                                         鉴证，公证 i"@?eq#h  
attestation service                             鉴证服务 CJ b~~  
audit adjustment                                审计调整 !b=$FOC>  
audit areas                                        审计领域 T@. CwV  
audit conclusion                                审计结论
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audit effectiveness                             审计效果 uOx$@1v,  
audit efficiency                                  审计效率 52,a5TVG  
audit engagement letter                      审计业务约定书 ~XRr }z_Lq  
audit evidence                                          审计证据 IA'AA|v  
audit fee                                    审计费 ^4:= b  
audit files                                          审计档案 ~x+w@4)a>  
audit findings                                     审计中发现的事项 h&{pMmS3
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audit implementation stage                        审计实施阶段 # L R[6l  
audit mark                                        审计标识 . ^,vK7  
audit materiality                                 审计重要性 ub%q<sE*  
audit method                                     审计方法 LWE !+(n  
audit objective                                         审计目标，审计目的 rO~D{)Nu  
audit of financial statements                      会计报表审计，财务报表审计 tz{]H9  
audit opinion                                     审计意见 60Z)AQs;+J  
audit period                                      被审计期间，被审计年度 1C{~!=6#  
audit plan                                          审计计划 '*:YC  
audit planning                                    编制审计计划，制定审计计划，审计计划 qeYr=%)c  
audit planning stage                                  审计计划阶段 w;"'l]W  
audit procedure                                审计程序 DzEixE-  
audit programme                               审计程序表，具体审计计划 X}Lp!.i9o  
audit report                                       审计报告 lbY>R @5  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 FoLwS%+yO  
audit report with a qualified opinion                 有保留意见的审计报告 2#^[`sFPO  
audit report with an adverse opinion                否定意见的审计报告 W0|?R6|  
audit report with dual dates                      双重日期审计报告 y? g7sLDc  
audit reporting stage                                 审计报告阶段 Vz^:|qON  
audit responsibility                                   审计责任 4ET P  
audit results                                      审计结果 +qdK]RR}  
audit risk                                          审计风险 Q1rwTg\  
audit sampling                                          审计抽样 K67x.PZ  
audit sampling techniques                         审计抽样方法，审计抽样技术 Tm `CA0@  
audit strategies                                  审计策略 03xQ%"TU<  
audit summary                                         审计总结，审计小结 @S}'_g   
audit team                                         审计小组 G7yxCU(I\  
audit test                                    审计测试 <8Ad\MU  
audit trail                                          审计轨迹 .Qaqkb-Ty  
audit work                                        审计工作 -4;u|0_  
audit working paper                                 审计工作底稿 VybiuP  
audited financial statement                        审计会计报表，已审计财务报表 0Z\fK>yw  
Auditing Guidelines (the～)                      审计规范指南 P*}Oi7Z  
auditing standards                             审计准则 "^\4xI  
audit-oriented working paper                          (审计)业务类工作底稿 `i
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authorisation                                     授权 QwiC2}/  
authorisation of transaction                       交易的授权 ,70|I{,Km  
availability                                         可获得性 z')'8155  
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balance                                      余额；差额；平衡 gaJS6*P#  
balance sheet                                    资产负债表 +XQ6KG&  
bank                                                 银行 82$^pg>  
bank account                                    银行账户，银行户头 |Q{l]D  
bank statement                                 银行对账单 0-@waK  
barter transaction                              易货交易，以物换物交易 vi'K|[!?  
basis of audit                                    审计依据 c;L i~FLR  
basis of preparation                                (会计报表的)编制基础 kys?%Y1  
book of account                               账目，账簿 OS3J,f}<=  
borrowing                                         借款，贷款，借债 e='3gzz  
branch                                              分支，分支机构，分店 Qtk'^Fc  
brought forward                                (账户余额等的)承上年，承上期，承上页 7>.^GD  
budget                                              预算 q+N}AKawB  
building                                      建筑物；大楼 Yd
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business conditions                                  业务情况，经营情况 Y$N|p{Z  
business licence                               (企业等的)营业执照 }MoCUN)I  
business relation                                业务关系 cu Nwv(P  
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