[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 "Bn!<h}mg  
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审计词汇英汉对照 "1WwSh}Z  
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ability to continue as a going concern               持续经营能力 jl%27Ld  
acceptability                                     可接受性，可接受程度 ?/5WM%  
acceptable level of detection risk                     检查风险的可接受水平 'IKV%$k  
acceptance of engagement                       接受委托 6f{Kj)  
accepting the engagement for the first time              首次接受委托 eG=Hyc  
access to asset                                         对资产的接触 w%KU@$  
according to                                     根据，依据，依照 Z;-=x p
 
account balance                                账户余额 FK{Vnj0  
account for                                       对……进行会计处理，核算；解释 ~*ST fyFw  
accounting                                        会计，会计学 2E;UHR  
accounting advisory serve                        会计咨询服务 `[X5mEe  
accounting firm                                 会计师事务所 o @XhL9  
accounting information                      会计信息，会计资料 SI^!e 1@M[  
accounting period                             会计期间 dXg.[|S*  
accounting policies                                   会计政策 vYcea  
accounting professional bodies                 会计职业组织，会计职业团体 J7c( qGJI2  
accounting records                                   会计记录 sWa`-gc  
accounting responsibility                           会计责任 W&T
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accounting service                             会计服务 PqKbG<}Y  
accounting standards                                会计准则 aHuZzYQ*"j  
Accounting Standards for Business Enterprises       企业会计准则 L9W'TvTwo  
accounting system                             会计系统 fX^<H_1$G  
accounting treatment                                会计处理 >;:235'(M  
accuracy                                    准确性，精确性 MZZEqsD5[  
additional audit procedures                      追加审计程序 WzDL(~m+Z  
addressee                                         收件人，收信人 qkPvE;"  
Administration of State-owned Assets  (the～)     国有资产管理局 p.~hZ+ x_  
administrative laws and regulations                 行政法规 bwG$\Oe6  
adverse impact                                 不利影响，负面影响 w&8N6gA 14  
adverse opinion                                反对意见 $3psSQQo  
advisory group                                  咨询组，顾问组 6QO[!^lY  
agency fee                                        代理费，代理费用 /g(WCKva  
aggregate                                          总计，合计为…… CC"}aV5  
alternation of document and record                 变造文件和记录 R6eKI,y\"  
alternative audit procedures                      替代审计程序，备选审计程序 # 3UrGom  
amend                                              修改，修订 Dc-v`jZ@)  
amortisation                                      摊销 `#Z=cq^_  
analytical capacity                             分析能力 }M7{~ov#s  
analytical procedures                               分析性程序 3)cH\gsg9  
annual financial statements                        年度会计报表，年度财务报表 4AW-'W  
appendix                                          附录，附表 gc,%A'OR^<  
applicable                                         适用的 YS],o'T  
applicable laws and regulations                 适用的法规 "{>BP$Jz  
application systems                                  应用系统 f=:ycd!  
apply consistently                              一贯地执行，一贯地实施 ||yx?q6\h  
appropriate                                       适当的，合适的； @$mh0K>  
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appropriate authorization                          适当的授权 OYW:I1K<5  
appropriateness of audit evidence                    审计证据的适当性 lrQNl^K}=  
approval                                    批准，核准 lZ gX{  
assertion                                    (会计报表上的)认定；确认 -j& A;G  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 BRSIg]  
asset                                                 资产，财产 N_L~oX_  
asset restructuring                             资产重组 n4Xh}KtH  
assignment of duties                                 职责的划分 #w]UP#^io  
assistant                                     助理，助理人员 (r*"}"ZG  
associated company                                 联属公司，联营公司 BLaF++Fop  
association                                        联合，结合；协会，社团 f(S9>c2  
assumption                                       假设，假定 )@(IhU)
  
at a given date                                         在某一特定时日 W=G8l%  
attestation                                         鉴证，公证 o{]2W `0r  
attestation service                             鉴证服务 FT8<a }o  
audit adjustment                                审计调整 9t8NK{
  
audit areas                                        审计领域
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audit conclusion                                审计结论 Oz{FM6  
audit effectiveness                             审计效果 TF_wT28AU2  
audit efficiency                                  审计效率 ExKyjWAJ  
audit engagement letter                      审计业务约定书 }vK8P r%  
audit evidence                                          审计证据 `@3{}  
audit fee                                    审计费 @V}!elV  
audit files                                          审计档案 3R>"X c  
audit findings                                     审计中发现的事项 K]SsEsd  
audit implementation stage                        审计实施阶段 ZX0#I W  
audit mark                                        审计标识 u!CcTE*  
audit materiality                                 审计重要性 * (g0{V  
audit method                                     审计方法 \JLea$TM:  
audit objective                                         审计目标，审计目的 z&wJ"[nOC  
audit of financial statements                      会计报表审计，财务报表审计 kY?w] lS)t  
audit opinion                                     审计意见 .~O- <P#  
audit period                                      被审计期间，被审计年度 *q-VY[2  
audit plan                                          审计计划 M!R=&a=
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audit planning                                    编制审计计划，制定审计计划，审计计划 |1%eo.  
audit planning stage                                  审计计划阶段 !-HJ%(5:F  
audit procedure                                审计程序 j82x$I*  
audit programme                               审计程序表，具体审计计划 qx5jaa3  
audit report                                       审计报告 (&i c3/-  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 X<sM4dwxE  
audit report with a qualified opinion                 有保留意见的审计报告 `c)[aP{vN  
audit report with an adverse opinion                否定意见的审计报告 O>y*u8  
audit report with dual dates                      双重日期审计报告 %w#z  
audit reporting stage                                 审计报告阶段 Pi IP%$72O  
audit responsibility                                   审计责任 Og-v][  
audit results                                      审计结果 ]bP1gV(b-  
audit risk                                          审计风险 1<G,0Lt  
audit sampling                                          审计抽样 >PYc57S1c  
audit sampling techniques                         审计抽样方法，审计抽样技术 Z~AgZM R  
audit strategies                                  审计策略 bn:74,GeyK  
audit summary                                         审计总结，审计小结 <5!)
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audit team                                         审计小组 sK@]|9ciQ  
audit test                                    审计测试 X=@bzL;eq  
audit trail                                          审计轨迹 PO nF_FC  
audit work                                        审计工作  CH$K_\  
audit working paper                                 审计工作底稿 ujWC!*W(Q  
audited financial statement                        审计会计报表，已审计财务报表 HDi_|{2^  
Auditing Guidelines (the～)                      审计规范指南 'YB{W8bR  
auditing standards                             审计准则 eGW h]%  
audit-oriented working paper                          (审计)业务类工作底稿 kx%\Cz  
authorisation                                     授权 h$]nfHi_Q  
authorisation of transaction                       交易的授权 ,7Dm p7  
availability                                         可获得性 s|][p|  
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balance                                      余额；差额；平衡 p`Ok(C_  
balance sheet                                    资产负债表 6!@p$ pm)a  
bank                                                 银行 &})Zqc3Lqk  
bank account                                    银行账户，银行户头 Mtaky=l8~I  
bank statement                                 银行对账单 *|OUd7P:hU  
barter transaction                              易货交易，以物换物交易 ]E|E4K6g  
basis of audit                                    审计依据 /%F5u}eW  
basis of preparation                                (会计报表的)编制基础 j9/hZqo  
book of account                               账目，账簿 CG ,H  
borrowing                                         借款，贷款，借债 d@?zCFD  
branch                                              分支，分支机构，分店 =j%ORD[  
brought forward                                (账户余额等的)承上年，承上期，承上页 zmg :Z p=  
budget                                              预算 oXQI"?^+  
building                                      建筑物；大楼 z s\N)LyM  
business conditions                                  业务情况，经营情况 pmiC|F83!8  
business licence                               (企业等的)营业执照 C:_-F3|]cJ  
business relation                                业务关系 19bqz )  
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