[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 |+-D@22y  
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审计词汇英汉对照 H{tG:KH  
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ability to continue as a going concern               持续经营能力 7,^.h<@K  
acceptability                                     可接受性，可接受程度 2cnyq$4k  
acceptable level of detection risk                     检查风险的可接受水平 bi:TX<K+  
acceptance of engagement                       接受委托 F\K&$
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accepting the engagement for the first time              首次接受委托 d9qA\ [  
access to asset                                         对资产的接触  _klT  
according to                                     根据，依据，依照 w!G
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account balance                                账户余额 Xc>M_%+R  
account for                                       对……进行会计处理，核算；解释 aAT!$0H  
accounting                                        会计，会计学 d_  [l{  
accounting advisory serve                        会计咨询服务 `l%)0)T  
accounting firm                                 会计师事务所 @N(*1,s2  
accounting information                      会计信息，会计资料 Exu5|0AAE  
accounting period                             会计期间 YA?46[:  
accounting policies                                   会计政策 ktEdbALK  
accounting professional bodies                 会计职业组织，会计职业团体 t_Q\uo}  
accounting records                                   会计记录 mFGiysM  
accounting responsibility                           会计责任 CO<P$al  
accounting service                             会计服务 5LYzX+a)  
accounting standards                                会计准则 l-mt{2  
Accounting Standards for Business Enterprises       企业会计准则 BQOit.  
accounting system                             会计系统 $\9M6 k'  
accounting treatment                                会计处理 >>>&{>}!  
accuracy                                    准确性，精确性 ]c
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additional audit procedures                      追加审计程序 i 6DcLE  
addressee                                         收件人，收信人 >QA;02  
Administration of State-owned Assets  (the～)     国有资产管理局 ]YF_c,Q  
administrative laws and regulations                 行政法规 t[|a M-F&>  
adverse impact                                 不利影响，负面影响 -zSkon2Y^  
adverse opinion                                反对意见 uOv0ut\\G  
advisory group                                  咨询组，顾问组 $~h\`vF&  
agency fee                                        代理费，代理费用 ge[hAI2I  
aggregate                                          总计，合计为…… o`{@': %D`  
alternation of document and record                 变造文件和记录 SNUq  
alternative audit procedures                      替代审计程序，备选审计程序 N -z  
amend                                              修改，修订 }w|a^=HAp  
amortisation                                      摊销 t ;-U   
analytical capacity                             分析能力 @OB7TI_/
 
analytical procedures                               分析性程序 l5/!0]/  
annual financial statements                        年度会计报表，年度财务报表 Mhwuh`v%  
appendix                                          附录，附表 x("V+y*  
applicable                                         适用的 S^zt>  
applicable laws and regulations                 适用的法规 ?TLzOYJp  
application systems                                  应用系统 z m{U.Q  
apply consistently                              一贯地执行，一贯地实施 ?c6`p3p3L  
appropriate                                       适当的，合适的； $xK*TJ(k  
征用，挪用 tDj/!L`  
appropriate authorization                          适当的授权 R2Y.s^  
appropriateness of audit evidence                    审计证据的适当性 YD@n8?~$$  
approval                                    批准，核准 !5VT[w 1  
assertion                                    (会计报表上的)认定；确认 eKv{N\E  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 4~DW7(  
asset                                                 资产，财产 P2t9RCH  
asset restructuring                             资产重组 VJoobu1h  
assignment of duties                                 职责的划分 voitdz  
assistant                                     助理，助理人员 K1oSoD8c  
associated company                                 联属公司，联营公司 p_:bt7 B  
association                                        联合，结合；协会，社团 [vNaX%o  
assumption                                       假设，假定 /4M~ 6LT`  
at a given date                                         在某一特定时日 I%b}qC"5M  
attestation                                         鉴证，公证 b
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attestation service                             鉴证服务 ZDl6F`  
audit adjustment                                审计调整 1(`UzC=R|  
audit areas                                        审计领域 Oe_*(q&  
audit conclusion                                审计结论 gY/p\kwsj  
audit effectiveness                             审计效果 IPDQ  
audit efficiency                                  审计效率 $%"?0S  
audit engagement letter                      审计业务约定书 ]7/6u.G7R  
audit evidence                                          审计证据 y7@q]~%  
audit fee                                    审计费 C8bBOC(  
audit files                                          审计档案 J;#7dRW{  
audit findings                                     审计中发现的事项 @\}w8  
audit implementation stage                        审计实施阶段 @ rG=>??k  
audit mark                                        审计标识 ]N4?*S*jd)  
audit materiality                                 审计重要性 w yC1
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audit method                                     审计方法 ":Uv u[-  
audit objective                                         审计目标，审计目的 T@?uA *J  
audit of financial statements                      会计报表审计，财务报表审计 tvEf-z  
audit opinion                                     审计意见 d>-k-X-[  
audit period                                      被审计期间，被审计年度 U:+wt}-T"  
audit plan                                          审计计划 %1UdG6&J_  
audit planning                                    编制审计计划，制定审计计划，审计计划 O
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audit planning stage                                  审计计划阶段 L; (J6p]h  
audit procedure                                审计程序 '(-SuaH49  
audit programme                               审计程序表，具体审计计划 +m]Kj3-z@  
audit report                                       审计报告 qP4vH]  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 LR:meCOI  
audit report with a qualified opinion                 有保留意见的审计报告 iRsK;)<  
audit report with an adverse opinion                否定意见的审计报告 {[Z}<#n)  
audit report with dual dates                      双重日期审计报告 < /\y<]b  
audit reporting stage                                 审计报告阶段 rI;84=v2&9  
audit responsibility                                   审计责任 Bf+7;4-  
audit results                                      审计结果 4lsg%b6_%,  
audit risk                                          审计风险 grbUR)f<?-  
audit sampling                                          审计抽样 -+,3aK<[  
audit sampling techniques                         审计抽样方法，审计抽样技术 d>k"#|  
audit strategies                                  审计策略 
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audit summary                                         审计总结，审计小结 1J?x2

 
audit team                                         审计小组  WgayH  
audit test                                    审计测试 @@~Ql  
audit trail                                          审计轨迹 ;RW024  
audit work                                        审计工作 Y-y<gW  
audit working paper                                 审计工作底稿 0$1-5XY
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audited financial statement                        审计会计报表，已审计财务报表 -j"]1JLQ  
Auditing Guidelines (the～)                      审计规范指南 G Z~W#*|V  
auditing standards                             审计准则 W"&Y7( "y  
audit-oriented working paper                          (审计)业务类工作底稿 uh 3yiDj@a  
authorisation                                     授权 ]zUvs6ksLG  
authorisation of transaction                       交易的授权 k:sFI @g  
availability                                         可获得性 )|Xi:Zd5>  
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balance                                      余额；差额；平衡 M_Z(+k{Gy  
balance sheet                                    资产负债表 DD^iEh
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bank                                                 银行 v#`7,::  
bank account                                    银行账户，银行户头 @/ G$ C9<  
bank statement                                 银行对账单 us$=)m~v+  
barter transaction                              易货交易，以物换物交易 $5v:z   
basis of audit                                    审计依据 1_V',0|`>  
basis of preparation                                (会计报表的)编制基础 %5rC`9^  
book of account                               账目，账簿 R8n/QCeY{  
borrowing                                         借款，贷款，借债 hY[Vs5v  
branch                                              分支，分支机构，分店 kHx6]<  
brought forward                                (账户余额等的)承上年，承上期，承上页 ,o68xfdZVW  
budget                                              预算 #a|.cm>6  
building                                      建筑物；大楼 d%w#a3(  
business conditions                                  业务情况，经营情况 KX
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business licence                               (企业等的)营业执照 n"dYN3dE  
business relation                                业务关系 p8_ C Y[U  
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