[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 J;qHw[6  
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审计词汇英汉对照 yuND0,e  
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ability to continue as a going concern               持续经营能力 J4<- C\=4  
acceptability                                     可接受性，可接受程度 1\1o65en  
acceptable level of detection risk                     检查风险的可接受水平 (t <Um Vd  
acceptance of engagement                       接受委托 M/BBNT  
accepting the engagement for the first time              首次接受委托 '+$2<Ys  
access to asset                                         对资产的接触 RtSk;U1  
according to                                     根据，依据，依照 1iUy*p65:  
account balance                                账户余额 Vry#  
account for                                       对……进行会计处理，核算；解释 j0Q;OKu  
accounting                                        会计，会计学 + !X^E9ra  
accounting advisory serve                        会计咨询服务 T^"d%au  
accounting firm                                 会计师事务所 "UE'dWz  
accounting information                      会计信息，会计资料 &.d~ M
1Mz  
accounting period                             会计期间 SgJ
QH7N  
accounting policies                                   会计政策 zU(U^
 
accounting professional bodies                 会计职业组织，会计职业团体 q*2ljcb55  
accounting records                                   会计记录 jvW/M.q4  
accounting responsibility                           会计责任 `A#r6+  
accounting service                             会计服务 ='~C$%  
accounting standards                                会计准则 b.$Gc!g  
Accounting Standards for Business Enterprises       企业会计准则 wsM5TB  
accounting system                             会计系统 R!:1{1  
accounting treatment                                会计处理 IKpNc+;p  
accuracy                                    准确性，精确性 JI K;/1  
additional audit procedures                      追加审计程序 8G9V8hS1#B  
addressee                                         收件人，收信人 t&ngOF  
Administration of State-owned Assets  (the～)     国有资产管理局 X_XqT  
administrative laws and regulations                 行政法规 *NDzU%X8  
adverse impact                                 不利影响，负面影响 Q+S>nL!*#1  
adverse opinion                                反对意见 <MY_
{o8d  
advisory group                                  咨询组，顾问组 {<bByHT!  
agency fee                                        代理费，代理费用 C0'Tua'  
aggregate                                          总计，合计为…… Jyvc(
~x  
alternation of document and record                 变造文件和记录 N~SG=\rP;o  
alternative audit procedures                      替代审计程序，备选审计程序 R:11w#m7w  
amend                                              修改，修订 ndN8eh:OR  
amortisation                                      摊销 Ucv-}oa-?  
analytical capacity                             分析能力 ,rQznE 1e  
analytical procedures                               分析性程序 aVd{XVE  
annual financial statements                        年度会计报表，年度财务报表 JrO2"S  
appendix                                          附录，附表 *2@Ne[dYEF  
applicable                                         适用的 e%"L79Of6)  
applicable laws and regulations                 适用的法规 C5F}*]E[y  
application systems                                  应用系统 nsYS0  
apply consistently                              一贯地执行，一贯地实施 |FH/Q-7[  
appropriate                                       适当的，合适的； X=-pNwO   
征用，挪用 x2;92I{5C,  
appropriate authorization                          适当的授权 `XQM)A  
appropriateness of audit evidence                    审计证据的适当性 }56"4/ Z  
approval                                    批准，核准 Rom|Bqo;  
assertion                                    (会计报表上的)认定；确认 (eHvp  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 B\9ymhx;g%  
asset                                                 资产，财产 G.1pg]P!  
asset restructuring                             资产重组 tFXG4+$D  
assignment of duties                                 职责的划分 r'-)@|  
assistant                                     助理，助理人员 TR|G4l?  
associated company                                 联属公司，联营公司 3. fIp5g  
association                                        联合，结合；协会，社团 @r'8<6hVO  
assumption                                       假设，假定
taw #r  
at a given date                                         在某一特定时日 C^]bXIb  
attestation                                         鉴证，公证 (V}D PA  
attestation service                             鉴证服务 8&B{bS  
audit adjustment                                审计调整 .F&\xa{  
audit areas                                        审计领域 b>?X8)f2e  
audit conclusion                                审计结论 ^<7)w2ns  
audit effectiveness                             审计效果 pJ1G
B  
audit efficiency                                  审计效率 L9&Z?$6J_p  
audit engagement letter                      审计业务约定书 XV]`?  
audit evidence                                          审计证据 RR*<txdN  
audit fee                                    审计费 %mg |kb6n  
audit files                                          审计档案 1vu=2|QN  
audit findings                                     审计中发现的事项 E:L =>}  
audit implementation stage                        审计实施阶段 K'7i$bl%  
audit mark                                        审计标识 ' w!o!_T6  
audit materiality                                 审计重要性 (F +if
 
audit method                                     审计方法 0l!@bj  
audit objective                                         审计目标，审计目的 %BC*h}KGH  
audit of financial statements                      会计报表审计，财务报表审计 pu=Q;E_f[  
audit opinion                                     审计意见 ^;!A`t  
audit period                                      被审计期间，被审计年度 vH9/}w2  
audit plan                                          审计计划 hT#[[md"  
audit planning                                    编制审计计划，制定审计计划，审计计划 Cir==7A0  
audit planning stage                                  审计计划阶段
V.>'\b/#  
audit procedure                                审计程序 $*{PUj  
audit programme                               审计程序表，具体审计计划 *4dA(N\k"  
audit report                                       审计报告 SzMh}xDh2  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 @I_A\ U{  
audit report with a qualified opinion                 有保留意见的审计报告 2(
Vm0E  
audit report with an adverse opinion                否定意见的审计报告 :DCj2"  
audit report with dual dates                      双重日期审计报告 z ~T[%RjO  
audit reporting stage                                 审计报告阶段 It!PP1$   
audit responsibility                                   审计责任 j"7 z  
audit results                                      审计结果 120<(#  
audit risk                                          审计风险 ,0[bzk  
audit sampling                                          审计抽样 #]<j.Fc`  
audit sampling techniques                         审计抽样方法，审计抽样技术 ^+tAgK2   
audit strategies                                  审计策略 $Q*h+)g<  
audit summary                                         审计总结，审计小结 ^M6xRk I
 
audit team                                         审计小组 <3zA|  
audit test                                    审计测试 {;1 Mud  
audit trail                                          审计轨迹 dPgN*Bdv  
audit work                                        审计工作 wR +C>  
audit working paper                                 审计工作底稿 q|BR-0yi  
audited financial statement                        审计会计报表，已审计财务报表 f{MXH&d 1\  
Auditing Guidelines (the～)                      审计规范指南 Bpt%\LK\~O  
auditing standards                             审计准则 !]=  
audit-oriented working paper                          (审计)业务类工作底稿 Q$Qs $  
authorisation                                     授权 d?^bCf+<  
authorisation of transaction                       交易的授权 rdZk2\<  
availability                                         可获得性 *m6~x-x  
B 4%>iIPXi.(  
balance                                      余额；差额；平衡 eFS;+?bu  
balance sheet                                    资产负债表 INqD(EG  
bank                                                 银行 p'z fo!  
bank account                                    银行账户，银行户头 xR `4<  
bank statement                                 银行对账单 'z7,)Q&8  
barter transaction                              易货交易，以物换物交易 E uxD,(  
basis of audit                                    审计依据 C# IV"Pkq  
basis of preparation                                (会计报表的)编制基础 L]
I ;{Y  
book of account                               账目，账簿 \g&P5  
borrowing                                         借款，贷款，借债 W,dqk=n  
branch                                              分支，分支机构，分店 _tDSG]  
brought forward                                (账户余额等的)承上年，承上期，承上页 HLm6BtE  
budget                                              预算 w&<-pIa`  
building                                      建筑物；大楼 @)=\q`vV  
business conditions                                  业务情况，经营情况  %~Vgz(/  
business licence                               (企业等的)营业执照 gFlUMfKh  
business relation                                业务关系 h^o>9s/|/H  
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