[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 cC w,b]  
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审计词汇英汉对照 BX$t |t;!m  
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ability to continue as a going concern               持续经营能力 *FDz20S  
acceptability                                     可接受性，可接受程度 +:1ay ^YI  
acceptable level of detection risk                     检查风险的可接受水平 v
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acceptance of engagement                       接受委托 Y'"2s~_ Z  
accepting the engagement for the first time              首次接受委托 K[)N/Q  
access to asset                                         对资产的接触 ~(Gv/x  
according to                                     根据，依据，依照 ;`g\Tu  
account balance                                账户余额 , RfU1R  
account for                                       对……进行会计处理，核算；解释 J'^s5hxn+0  
accounting                                        会计，会计学 0?l|A1I%  
accounting advisory serve                        会计咨询服务 x-+[gNc 6  
accounting firm                                 会计师事务所 m>2b %GTh  
accounting information                      会计信息，会计资料 $+Ke$fq.>  
accounting period                             会计期间 {"8\~r&b  
accounting policies                                   会计政策 p%Ae"#_X%  
accounting professional bodies                 会计职业组织，会计职业团体 e3YZ-w^W~h  
accounting records                                   会计记录 V[,/Hw~d%  
accounting responsibility                           会计责任 ie^:PcU  
accounting service                             会计服务 qT#+DDEAL  
accounting standards                                会计准则 |#R;pEn  
Accounting Standards for Business Enterprises       企业会计准则 (u85$
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accounting system                             会计系统 oQ~Q?o]Ri  
accounting treatment                                会计处理 k\_>/)g  
accuracy                                    准确性，精确性 uxk&5RY  
additional audit procedures                      追加审计程序 0TU~Q  
addressee                                         收件人，收信人 {y<[1Pms  
Administration of State-owned Assets  (the～)     国有资产管理局 pr>Qu:  
administrative laws and regulations                 行政法规 =wK3\rG  
adverse impact                                 不利影响，负面影响 o*97Nbjn  
adverse opinion                                反对意见 4
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advisory group                                  咨询组，顾问组 V S2p"0$3D  
agency fee                                        代理费，代理费用 1YR;dn  
aggregate                                          总计，合计为…… N'Va&"&73>  
alternation of document and record                 变造文件和记录 "[@-p  
alternative audit procedures                      替代审计程序，备选审计程序 n|NI]Qi*  
amend                                              修改，修订 z;1tJ  
amortisation                                      摊销 {>OuxVl??k  
analytical capacity                             分析能力 x*5' 6  
analytical procedures                               分析性程序 ^te9f%>$l  
annual financial statements                        年度会计报表，年度财务报表 rS/Q  
appendix                                          附录，附表 =sedkrM  
applicable                                         适用的 xuO5|{h  
applicable laws and regulations                 适用的法规 -Qo`UL.}  
application systems                                  应用系统 +^<CJNDL9  
apply consistently                              一贯地执行，一贯地实施 MdU_zY(c  
appropriate                                       适当的，合适的； a}#[mw@m=  
征用，挪用 -"Lia!Q]M  
appropriate authorization                          适当的授权 ~b5aT;ObR  
appropriateness of audit evidence                    审计证据的适当性 s`Z(f:/6*  
approval                                    批准，核准 8kAG EiC  
assertion                                    (会计报表上的)认定；确认 5ej
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assessed level of control risk                           对控制风险的评估，控制风险的评估水平 4PTHUyX  
asset                                                 资产，财产 /MsX w/],  
asset restructuring                             资产重组 *kgbcUf8  
assignment of duties                                 职责的划分 9C[3w[G~C  
assistant                                     助理，助理人员 Rg<y8~|'}  
associated company                                 联属公司，联营公司 ^Ot+,l)  
association                                        联合，结合；协会，社团 Zi$a6  
assumption                                       假设，假定 ;z#D%#Ztq  
at a given date                                         在某一特定时日 xBG&ZM4"^f  
attestation                                         鉴证，公证 JoKD6Q1D  
attestation service                             鉴证服务 Po&gr@e .V  
audit adjustment                                审计调整 g6Qzkvw)  
audit areas                                        审计领域 g
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audit conclusion                                审计结论 R_uA!MoLs  
audit effectiveness                             审计效果 9/D+6hJ]:  
audit efficiency                                  审计效率 $q DH  
audit engagement letter                      审计业务约定书 O-wR48Q  
audit evidence                                          审计证据 eL^,-3JA(]  
audit fee                                    审计费 ?ZdHuuDN~  
audit files                                          审计档案 !#3#}R.$Fl  
audit findings                                     审计中发现的事项 KmZUDU%R  
audit implementation stage                        审计实施阶段 xex/L%!Rj  
audit mark                                        审计标识 ^O#,%>1J  
audit materiality                                 审计重要性 U?>P6p  
audit method                                     审计方法 ZNFn^iuQ  
audit objective                                         审计目标，审计目的 P`[6IS#\S  
audit of financial statements                      会计报表审计，财务报表审计 +F&w~ UT  
audit opinion                                     审计意见 h_?D%b~5
 
audit period                                      被审计期间，被审计年度 rv;w`f  
audit plan                                          审计计划 hc>hNC:a  
audit planning                                    编制审计计划，制定审计计划，审计计划 V5K`TC^
 
audit planning stage                                  审计计划阶段 2 'xT%  
audit procedure                                审计程序 |g> K$m^  
audit programme                               审计程序表，具体审计计划  (8@._  
audit report                                       审计报告 |w6:mtaS  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 RJnRbaC  
audit report with a qualified opinion                 有保留意见的审计报告 cli
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audit report with an adverse opinion                否定意见的审计报告 U;;vNzcn
 
audit report with dual dates                      双重日期审计报告 0u QqPF t  
audit reporting stage                                 审计报告阶段 L2P~moVIi  
audit responsibility                                   审计责任
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audit results                                      审计结果 .2!'6;K  
audit risk                                          审计风险 ff?:_q+.N  
audit sampling                                          审计抽样  s4;
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audit sampling techniques                         审计抽样方法，审计抽样技术 _(<[!c!@0  
audit strategies                                  审计策略 n8A
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audit summary                                         审计总结，审计小结 B2 Tp; )  
audit team                                         审计小组 n:`> QY  
audit test                                    审计测试 ]^VC@$\)+  
audit trail                                          审计轨迹 >LFhu6T  
audit work                                        审计工作 %1@+pf/  
audit working paper                                 审计工作底稿
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audited financial statement                        审计会计报表，已审计财务报表 ,8c `  
Auditing Guidelines (the～)                      审计规范指南 9w}A7('  
auditing standards                             审计准则 ZR6KE_  
audit-oriented working paper                          (审计)业务类工作底稿 E>
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authorisation                                     授权 a)Qx43mOS  
authorisation of transaction                       交易的授权 bf'@sh%W  
availability                                         可获得性 i~n>dc YW  
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balance                                      余额；差额；平衡 t{Q9Kv  
balance sheet                                    资产负债表 #`<|W5  
bank                                                 银行 Kv{i_%j   
bank account                                    银行账户，银行户头 9@Cqg5Kx'  
bank statement                                 银行对账单 _E:]qv  
barter transaction                              易货交易，以物换物交易 Pd%o6~_*  
basis of audit                                    审计依据 9$)TAI&P  
basis of preparation                                (会计报表的)编制基础 kJlRdt2  
book of account                               账目，账簿 ]. IUQ*4t  
borrowing                                         借款，贷款，借债 ]EE}ax%#aq  
branch                                              分支，分支机构，分店 4rw<C07Z  
brought forward                                (账户余额等的)承上年，承上期，承上页 fN?HF'7V  
budget                                              预算 j Bl I^  
building                                      建筑物；大楼 X[(u]h`  
business conditions                                  业务情况，经营情况 i.)kV B  
business licence                               (企业等的)营业执照 Fj7cI +  
business relation                                业务关系 ]{0 2!  
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