[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 DM/J,q  
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审计词汇英汉对照 afqLTWUS  
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ability to continue as a going concern               持续经营能力 pa N )t  
acceptability                                     可接受性，可接受程度 @aN<nd`q)  
acceptable level of detection risk                     检查风险的可接受水平 K||9m+  
acceptance of engagement                       接受委托 uhSRl~tn  
accepting the engagement for the first time              首次接受委托 1@"eeR  
access to asset                                         对资产的接触 T3u%V_  
according to                                     根据，依据，依照 TFb9gOTJ  
account balance                                账户余额 ?w`uv9NUJ8  
account for                                       对……进行会计处理，核算；解释 \|BtgT*$b  
accounting                                        会计，会计学 Tm-Nz7U^^  
accounting advisory serve                        会计咨询服务 _Ft4F`pM  
accounting firm                                 会计师事务所 v AP)(I  
accounting information                      会计信息，会计资料 ),v[.9!}:  
accounting period                             会计期间 0V`s 3,k  
accounting policies                                   会计政策 HUuL3lYka  
accounting professional bodies                 会计职业组织，会计职业团体 rbS67--]  
accounting records                                   会计记录 P6&@fwJ<  
accounting responsibility                           会计责任 a)^f`s^aa  
accounting service                             会计服务 DlC`GZEtqh  
accounting standards                                会计准则 t%Vc1H2}   
Accounting Standards for Business Enterprises       企业会计准则 |GM?4'2M.  
accounting system                             会计系统 8G; t[9  
accounting treatment                                会计处理  L#Uk=  
accuracy                                    准确性，精确性 SL zL/5s  
additional audit procedures                      追加审计程序 GKu@8Ol-wu  
addressee                                         收件人，收信人 >0~|iRySi  
Administration of State-owned Assets  (the～)     国有资产管理局 h-+9Bv]  
administrative laws and regulations                 行政法规 NVU@m+m~  
adverse impact                                 不利影响，负面影响 RJYuyB  
adverse opinion                                反对意见 Rx<m+=  
advisory group                                  咨询组，顾问组 fNPHc_?Ybj  
agency fee                                        代理费，代理费用 P95U{   
aggregate                                          总计，合计为…… TUHC[#Vb?  
alternation of document and record                 变造文件和记录 AP'UcA  
alternative audit procedures                      替代审计程序，备选审计程序 V0q./NuO  
amend                                              修改，修订 d nTB$8&  
amortisation                                      摊销 jku_0Q0*?  
analytical capacity                             分析能力 kE;h[No&K  
analytical procedures                               分析性程序 5
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annual financial statements                        年度会计报表，年度财务报表
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appendix                                          附录，附表 8u Tq0d6(  
applicable                                         适用的 }J73{  
applicable laws and regulations                 适用的法规 GGo)k1T|)  
application systems                                  应用系统 Ox7v*[x'  
apply consistently                              一贯地执行，一贯地实施 e` Z;}& ,  
appropriate                                       适当的，合适的； c?A(C#~ z  
征用，挪用 (Gr8JpV  
appropriate authorization                          适当的授权 NNLZ38BV7  
appropriateness of audit evidence                    审计证据的适当性 28[hp[<  
approval                                    批准，核准 fDt#<f 4;  
assertion                                    (会计报表上的)认定；确认 8!2NZOZOS  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 U\a.'K50F  
asset                                                 资产，财产 o%XAw   
asset restructuring                             资产重组 PeGA+0bm  
assignment of duties                                 职责的划分 .lAqD-  
assistant                                     助理，助理人员 A;7p  
associated company                                 联属公司，联营公司 =)5O( h  
association                                        联合，结合；协会，社团 n[8ju,=  
assumption                                       假设，假定 ,r
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at a given date                                         在某一特定时日 OFJ4
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attestation                                         鉴证，公证 'Vq <;.A  
attestation service                             鉴证服务 \ofWD{*j  
audit adjustment                                审计调整 MkgeECMf  
audit areas                                        审计领域 ,e$]jC<sv2  
audit conclusion                                审计结论 &6<>hqR^  
audit effectiveness                             审计效果 t0h@i`  
audit efficiency                                  审计效率 1Q"w)Ta  
audit engagement letter                      审计业务约定书 4>eY/~odq]  
audit evidence                                          审计证据 \H|tc#::{  
audit fee                                    审计费 r'0IAJ-;  
audit files                                          审计档案 soh)IfZ
 
audit findings                                     审计中发现的事项 Gx/sJ(  
audit implementation stage                        审计实施阶段 n6D9f~8"  
audit mark                                        审计标识 Qz)1wf'y  
audit materiality                                 审计重要性 JAJo^}}{b  
audit method                                     审计方法 ]D_"tQ?i  
audit objective                                         审计目标，审计目的 v zgR3r  
audit of financial statements                      会计报表审计，财务报表审计 ~R^~?Y%+<  
audit opinion                                     审计意见 dS]TTU1
 
audit period                                      被审计期间，被审计年度 k+#6  
audit plan                                          审计计划
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audit planning                                    编制审计计划，制定审计计划，审计计划 )7!q>^S{B  
audit planning stage                                  审计计划阶段 ~2u~}v5m7  
audit procedure                                审计程序 D=Ia$O0.  
audit programme                               审计程序表，具体审计计划 j#L"fW^GM  
audit report                                       审计报告 uqe{F+;8&  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 Xi"+{6  
audit report with a qualified opinion                 有保留意见的审计报告 2..b/  
audit report with an adverse opinion                否定意见的审计报告 JLgk?  
audit report with dual dates                      双重日期审计报告 Ag e  
audit reporting stage                                 审计报告阶段 ?^I\e{),c  
audit responsibility                                   审计责任 N
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audit results                                      审计结果 Mh [TZfV  
audit risk                                          审计风险 mp]}-bR)  
audit sampling                                          审计抽样 lh^-L+G:Ok  
audit sampling techniques                         审计抽样方法，审计抽样技术 jZwv!-:  
audit strategies                                  审计策略 U8TH}9Q  
audit summary                                         审计总结，审计小结 3ht>eaHi  
audit team                                         审计小组 `! ~~Wf'  
audit test                                    审计测试 6{Y3-Pxg  
audit trail                                          审计轨迹 ]^aOYtKX  
audit work                                        审计工作 #9{N[t  
audit working paper                                 审计工作底稿 ` ;KU^dH  
audited financial statement                        审计会计报表，已审计财务报表 7|$cM7_r  
Auditing Guidelines (the～)                      审计规范指南 6&,n\EXF  
auditing standards                             审计准则 K+2k}Hx6J  
audit-oriented working paper                          (审计)业务类工作底稿 qyi5j0
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authorisation                                     授权 8 KDF*%7'  
authorisation of transaction                       交易的授权 zgre&BV0q  
availability                                         可获得性 99W-sV  
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balance                                      余额；差额；平衡 i,#j@R@.C7  
balance sheet                                    资产负债表 udw>{3>  
bank                                                 银行 yTt,/+I%gJ  
bank account                                    银行账户，银行户头 bm/pLC6%.  
bank statement                                 银行对账单 U~9Y9qzy,  
barter transaction                              易货交易，以物换物交易 wxC&KrRF  
basis of audit                                    审计依据 R(YhVW_l  
basis of preparation                                (会计报表的)编制基础 7oUecyoj  
book of account                               账目，账簿 Y:o\qr!Y  
borrowing                                         借款，贷款，借债 U|tUX)9O  
branch                                              分支，分支机构，分店 poLzgd  
brought forward                                (账户余额等的)承上年，承上期，承上页 mEK0ID\  
budget                                              预算 Gx H]  
building                                      建筑物；大楼 YY{0WWua  
business conditions                                  业务情况，经营情况 x<&2`=  
business licence                               (企业等的)营业执照 VN3"$@-POK  
business relation                                业务关系 4I"%GN[tA  
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