[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 Mc<u?H  
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审计词汇英汉对照 Bp3E)l  
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ability to continue as a going concern               持续经营能力 bMGn&6QiP[  
acceptability                                     可接受性，可接受程度 0ZM(heQ  
acceptable level of detection risk                     检查风险的可接受水平 E5$]0#jB  
acceptance of engagement                       接受委托 B6Eu."T  
accepting the engagement for the first time              首次接受委托 76wNZv)9  
access to asset                                         对资产的接触 nYFrp)DLK  
according to                                     根据，依据，依照 5nUJ9sqA  
account balance                                账户余额 pF4Z4?W  
account for                                       对……进行会计处理，核算；解释 s2#Ia>5!  
accounting                                        会计，会计学 h%krA<G9  
accounting advisory serve                        会计咨询服务 LP=j/qf|  
accounting firm                                 会计师事务所 dH!z<~  
accounting information                      会计信息，会计资料 ,/D}a3JD  
accounting period                             会计期间 wWy;dma#  
accounting policies                                   会计政策 m3gv %h  
accounting professional bodies                 会计职业组织，会计职业团体 5,pNqXRp  
accounting records                                   会计记录 #<S*MGp!=  
accounting responsibility                           会计责任 )@X0'X<  
accounting service                             会计服务 Aeb(b+=  
accounting standards                                会计准则 sVK?sBs]  
Accounting Standards for Business Enterprises       企业会计准则 p,goYF??  
accounting system                             会计系统 j/z=<jA  
accounting treatment                                会计处理 =9X1+x  
accuracy                                    准确性，精确性 Y.\x.Hg
  
additional audit procedures                      追加审计程序 ;~EQS.Qp  
addressee                                         收件人，收信人 ,VHqZ'6  
Administration of State-owned Assets  (the～)     国有资产管理局 })H d]a  
administrative laws and regulations                 行政法规 y=Kqv^  
adverse impact                                 不利影响，负面影响 L%T(H<G  
adverse opinion                                反对意见 d=PX}o^  
advisory group                                  咨询组，顾问组 \3$!)z  
agency fee                                        代理费，代理费用  k~^4  
aggregate                                          总计，合计为…… njF$1? )sq  
alternation of document and record                 变造文件和记录 &ASR2J  
alternative audit procedures                      替代审计程序，备选审计程序 motK}G
 
amend                                              修改，修订 x}yl Rg`[  
amortisation                                      摊销 @"-\e|[N  
analytical capacity                             分析能力 W<r<K=`5P  
analytical procedures                               分析性程序 <qwf"Ey  
annual financial statements                        年度会计报表，年度财务报表 S^eem_
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appendix                                          附录，附表 x,!Dd  
applicable                                         适用的 D o/R.Mgy*  
applicable laws and regulations                 适用的法规 x#J9GP.  
application systems                                  应用系统 d
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apply consistently                              一贯地执行，一贯地实施 z3jkxWAZ  
appropriate                                       适当的，合适的； `m 7<_#Y  
征用，挪用 %.Ma_4o Z  
appropriate authorization                          适当的授权 q(?+01  
appropriateness of audit evidence                    审计证据的适当性 QQM:[1;RT  
approval                                    批准，核准 ,~1'L6Ri?  
assertion                                    (会计报表上的)认定；确认  USVDDqZ  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 hMa;\k  
asset                                                 资产，财产 m2c'r3UEu  
asset restructuring                             资产重组 fQJ`&9m*BF  
assignment of duties                                 职责的划分 *n CA6i  
assistant                                     助理，助理人员 "' JnFM  
associated company                                 联属公司，联营公司 %S`&R5  
association                                        联合，结合；协会，社团 tk&AZb,sP  
assumption                                       假设，假定 w+g29  
at a given date                                         在某一特定时日 {p +&Q|  
attestation                                         鉴证，公证 @C)s4{V  
attestation service                             鉴证服务 C/e.BXA  
audit adjustment                                审计调整 f#0HiE!  
audit areas                                        审计领域  g2vm]j  
audit conclusion                                审计结论 HwUaaK   
audit effectiveness                             审计效果 3iCe5VF  
audit efficiency                                  审计效率 D&G6 ^ME  
audit engagement letter                      审计业务约定书 Vu:ZG*^  
audit evidence                                          审计证据 ]pn U"  
audit fee                                    审计费 ?v
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audit files                                          审计档案 %Mda<3P  
audit findings                                     审计中发现的事项 r#sg5aS7O|  
audit implementation stage                        审计实施阶段 ^kKLi  
audit mark                                        审计标识 A2|Bbqd  
audit materiality                                 审计重要性 )A8#cY!<  
audit method                                     审计方法 * Gg7(cnpw  
audit objective                                         审计目标，审计目的 Lce,]z\_  
audit of financial statements                      会计报表审计，财务报表审计 qyz%9 9  
audit opinion                                     审计意见 n-Iz!;q  
audit period                                      被审计期间，被审计年度 _:r8UVAT.  
audit plan                                          审计计划 v$y\X3)mB  
audit planning                                    编制审计计划，制定审计计划，审计计划 @t%da^-HS"  
audit planning stage                                  审计计划阶段 /5NWV#-  
audit procedure                                审计程序 .g#}2 :3  
audit programme                               审计程序表，具体审计计划 *k{Llq  
audit report                                       审计报告 OrkcY39"~a  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 &FXf]9 _X  
audit report with a qualified opinion                 有保留意见的审计报告 SZWNN#w60?  
audit report with an adverse opinion                否定意见的审计报告 )Te\
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audit report with dual dates                      双重日期审计报告 =XfvPBA  
audit reporting stage                                 审计报告阶段 1)X|?ZD]F  
audit responsibility                                   审计责任 |! 9~  
audit results                                      审计结果 2{ F-@}=  
audit risk                                          审计风险 y\FQt];z)  
audit sampling                                          审计抽样 Z",0 $Gxu  
audit sampling techniques                         审计抽样方法，审计抽样技术 ug9Ja)1|  
audit strategies                                  审计策略 5U2%X pO
 
audit summary                                         审计总结，审计小结 '.v;/[0  
audit team                                         审计小组 n!4}Hwz!  
audit test                                    审计测试 V IzIl\<aM  
audit trail                                          审计轨迹 T<uX[BO-a  
audit work                                        审计工作 G8repY  
audit working paper                                 审计工作底稿 ;]LQ}^MP(  
audited financial statement                        审计会计报表，已审计财务报表 rEa(1(I  
Auditing Guidelines (the～)                      审计规范指南 jJ2rfdfj  
auditing standards                             审计准则 fzJiW@-T  
audit-oriented working paper                          (审计)业务类工作底稿 ]3v)3Wp  
authorisation                                     授权 [J2evi?  
authorisation of transaction                       交易的授权 L1kn="5  
availability                                         可获得性 [vu;B4^"  
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balance                                      余额；差额；平衡 T e+ #  
balance sheet                                    资产负债表 @1j*\gYz  
bank                                                 银行 ) gl{ x  
bank account                                    银行账户，银行户头 ,LBj$U]e|E  
bank statement                                 银行对账单 o6u^hG6~'  
barter transaction                              易货交易，以物换物交易 c44s@E  
basis of audit                                    审计依据 _N5pxe `  
basis of preparation                                (会计报表的)编制基础 M(>74(}]  
book of account                               账目，账簿 ^iH[ 22b4  
borrowing                                         借款，贷款，借债 Y~Uf2(7b5  
branch                                              分支，分支机构，分店 ub?dfS9$_  
brought forward                                (账户余额等的)承上年，承上期，承上页 DcxT6[  
budget                                              预算 E?]$Y[KJKs  
building                                      建筑物；大楼 e/4C` J-  
business conditions                                  业务情况，经营情况 ]+G .S-a  
business licence                               (企业等的)营业执照 gPn0-)<  
business relation                                业务关系 +`flIG3RV  
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