[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 oMer+=vH  
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审计词汇英汉对照 o:C],G_  
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ability to continue as a going concern               持续经营能力 =`y.L5  
acceptability                                     可接受性，可接受程度 :.%Hu9=GL  
acceptable level of detection risk                     检查风险的可接受水平 "J( 7fL$!  
acceptance of engagement                       接受委托 W$_@9W(Bl  
accepting the engagement for the first time              首次接受委托 UB&)U\hn  
access to asset                                         对资产的接触 KtY_m`DY4R  
according to                                     根据，依据，依照 8 ?+t+m[  
account balance                                账户余额 AroXf#.  
account for                                       对……进行会计处理，核算；解释 jhmWwT/O8^  
accounting                                        会计，会计学 w+Cs=!  
accounting advisory serve                        会计咨询服务 2gC.Z:}  
accounting firm                                 会计师事务所 *q/oS8vavd  
accounting information                      会计信息，会计资料 JkMf+!  
accounting period                             会计期间 #6 yi  
accounting policies                                   会计政策 SpG^kI #  
accounting professional bodies                 会计职业组织，会计职业团体 ;q6FdS  
accounting records                                   会计记录 q<` g  
accounting responsibility                           会计责任 7 *#pv}Y  
accounting service                             会计服务 rBUdHd9  
accounting standards                                会计准则 5 LZ+~!2+  
Accounting Standards for Business Enterprises       企业会计准则 m+Bt9|d  
accounting system                             会计系统 V$7SVq  
accounting treatment                                会计处理 3%$nRP X  
accuracy                                    准确性，精确性 BHW8zY=F  
additional audit procedures                      追加审计程序 K[(h2&  
addressee                                         收件人，收信人 .sk$@Q  
Administration of State-owned Assets  (the～)     国有资产管理局 &%/kPF~<  
administrative laws and regulations                 行政法规 9G'Q3? z  
adverse impact                                 不利影响，负面影响 WV'FW)%  
adverse opinion                                反对意见 ou[_ y  
advisory group                                  咨询组，顾问组 ]c \gUU  
agency fee                                        代理费，代理费用 T;u>]"S  
aggregate                                          总计，合计为…… k!lz_Y  
alternation of document and record                 变造文件和记录 fy`e)?46  
alternative audit procedures                      替代审计程序，备选审计程序 YLfZ;W|6u  
amend                                              修改，修订 k^IC"pUc  
amortisation                                      摊销 9V%
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analytical capacity                             分析能力 j+c<0,Kj  
analytical procedures                               分析性程序 >/DyR+?>4  
annual financial statements                        年度会计报表，年度财务报表 -$]Tn#`Fb  
appendix                                          附录，附表 e Ert_@}  
applicable                                         适用的 Z ?{;|Z5  
applicable laws and regulations                 适用的法规 yn[^!GuJ_  
application systems                                  应用系统 n0T'"i[  
apply consistently                              一贯地执行，一贯地实施 b]NSCu*)s  
appropriate                                       适当的，合适的； '14 G0<;yL  
征用，挪用 LI&+5`  
appropriate authorization                          适当的授权 7O)U(<70  
appropriateness of audit evidence                    审计证据的适当性 h>6'M  
approval                                    批准，核准 Jz!8Xg%a  
assertion                                    (会计报表上的)认定；确认 T`;>Kq:s  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 W:7oGZ>4  
asset                                                 资产，财产 C NNyz$  
asset restructuring                             资产重组 2B# ]z  
assignment of duties                                 职责的划分 H-9%/e  
assistant                                     助理，助理人员 yB7=8 Pcx  
associated company                                 联属公司，联营公司 ^fLePsmd  
association                                        联合，结合；协会，社团 5Z7<X2  
assumption                                       假设，假定 R^.oM1qu|  
at a given date                                         在某一特定时日 /hef3DV5I  
attestation                                         鉴证，公证 8gv\
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attestation service                             鉴证服务 B?nQUIb:  
audit adjustment                                审计调整 _M/ckv1q@  
audit areas                                        审计领域 +oZq~2?*S6  
audit conclusion                                审计结论 3+<}Hm+  
audit effectiveness                             审计效果 t]~Lo3  
audit efficiency                                  审计效率 9ZL3p!  
audit engagement letter                      审计业务约定书 _( }{=:M?  
audit evidence                                          审计证据 /3!
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audit fee                                    审计费 3hOiHO ;  
audit files                                          审计档案 oyBBW?m  
audit findings                                     审计中发现的事项 JRkC~fv  
audit implementation stage                        审计实施阶段 a{7>7%[  
audit mark                                        审计标识 M ]dS>W%U  
audit materiality                                 审计重要性 gv}Esps R  
audit method                                     审计方法  iK$)Iy0  
audit objective                                         审计目标，审计目的 `/:ZB6  
audit of financial statements                      会计报表审计，财务报表审计 O!}TZfC  
audit opinion                                     审计意见 yVvO!  
audit period                                      被审计期间，被审计年度 3[E3]]OVa  
audit plan                                          审计计划 C:/O]slH  
audit planning                                    编制审计计划，制定审计计划，审计计划 7u!i)<pn  
audit planning stage                                  审计计划阶段 #YM5P  
audit procedure                                审计程序 ~a:0Q{>a  
audit programme                               审计程序表，具体审计计划 ')w:`8Tl  
audit report                                       审计报告 _uuxTNN0x*  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 ugEh}3  
audit report with a qualified opinion                 有保留意见的审计报告 NKD<VMcqw  
audit report with an adverse opinion                否定意见的审计报告 EX%KfWDr  
audit report with dual dates                      双重日期审计报告 wRn]  
audit reporting stage                                 审计报告阶段 ~F^( O{EG  
audit responsibility                                   审计责任 P%A^TD|  
audit results                                      审计结果 wfQ6J0  
audit risk                                          审计风险 :b[ [}'  
audit sampling                                          审计抽样 n*6Oa/JG7  
audit sampling techniques                         审计抽样方法，审计抽样技术 lCBb0k2  
audit strategies                                  审计策略 D.zEE-cGyb  
audit summary                                         审计总结，审计小结 sas}k7m"  
audit team                                         审计小组 &13qlc6  
audit test                                    审计测试 pe>R2<!$  
audit trail                                          审计轨迹 bT<if@h-  
audit work                                        审计工作 { ZiJnJX  
audit working paper                                 审计工作底稿 Z,%^BAJ  
audited financial statement                        审计会计报表，已审计财务报表 sK8=PZ\  
Auditing Guidelines (the～)                      审计规范指南  >M{=qs  
auditing standards                             审计准则 TU4"7]/{M  
audit-oriented working paper                          (审计)业务类工作底稿 .5*h']iFr1  
authorisation                                     授权 *HFRG)[V  
authorisation of transaction                       交易的授权 -xS{{"-  
availability                                         可获得性 ?El8:zt?|  
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balance                                      余额；差额；平衡 #T1py@b0zA  
balance sheet                                    资产负债表 f 4CS  
bank                                                 银行 U|QLc  
bank account                                    银行账户，银行户头 G.Z:00x  
bank statement                                 银行对账单 pj:s+7"t  
barter transaction                              易货交易，以物换物交易 4}@J]_]Z  
basis of audit                                    审计依据 q}[
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basis of preparation                                (会计报表的)编制基础 (3Hz=k_  
book of account                               账目，账簿 kH'LG!O  
borrowing                                         借款，贷款，借债 (- `h8M  
branch                                              分支，分支机构，分店 A)9OkL
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brought forward                                (账户余额等的)承上年，承上期，承上页 D#}t)$"  
budget                                              预算 U~8;y'  
building                                      建筑物；大楼 m20:{fld  
business conditions                                  业务情况，经营情况 @X@?jj&  
business licence                               (企业等的)营业执照 F!DDlYUz.  
business relation                                业务关系 K.s\xA5`_  
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