[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 7uPZuXHxcu  
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审计词汇英汉对照 R:'Ou:Mh  
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ability to continue as a going concern               持续经营能力 K(nS$x1 G  
acceptability                                     可接受性，可接受程度 -t8hi+NK  
acceptable level of detection risk                     检查风险的可接受水平 iHAU|`'N)  
acceptance of engagement                       接受委托 K8HIuQ!=  
accepting the engagement for the first time              首次接受委托 w9RF2J  
access to asset                                         对资产的接触 kSbO[)p  
according to                                     根据，依据，依照 4q>7OB:e  
account balance                                账户余额 DR:8oo&E  
account for                                       对……进行会计处理，核算；解释 z`k El@  
accounting                                        会计，会计学 5D,.^a1 A  
accounting advisory serve                        会计咨询服务 X'fuF2owd  
accounting firm                                 会计师事务所 Z_H?WGO  
accounting information                      会计信息，会计资料 O: ,$%  
accounting period                             会计期间 ;LCTCt`  
accounting policies                                   会计政策 I eG=J4:*  
accounting professional bodies                 会计职业组织，会计职业团体 `|$'g^eCL  
accounting records                                   会计记录 V0K16#}1gM  
accounting responsibility                           会计责任 JD6aiI!Su  
accounting service                             会计服务 1T ( u  
accounting standards                                会计准则 G&q'#3ieC  
Accounting Standards for Business Enterprises       企业会计准则 NS`07#z^  
accounting system                             会计系统 I@2uF-  
accounting treatment                                会计处理 ypx: )e"/  
accuracy                                    准确性，精确性 aaDP9FW9e  
additional audit procedures                      追加审计程序 V=pMq?Nr  
addressee                                         收件人，收信人 UMV)wy|j  
Administration of State-owned Assets  (the～)     国有资产管理局 wV(AT$  
administrative laws and regulations                 行政法规 '77~{jy  
adverse impact                                 不利影响，负面影响 !p9)CjQ"  
adverse opinion                                反对意见 96d~~2p  
advisory group                                  咨询组，顾问组 HcRa`Sfc]/  
agency fee                                        代理费，代理费用 9lf*O0Z&n  
aggregate                                          总计，合计为…… L!t@-5~  
alternation of document and record                 变造文件和记录 .XXW |{  
alternative audit procedures                      替代审计程序，备选审计程序 (n,u|}
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amend                                              修改，修订 j5Qo*p  
amortisation                                      摊销 |EKu2We*  
analytical capacity                             分析能力 $ a?  
analytical procedures                               分析性程序 lVz9k  
annual financial statements                        年度会计报表，年度财务报表 `vd= ec  
appendix                                          附录，附表 ~#R9i^Y  
applicable                                         适用的 !/`$AXO  
applicable laws and regulations                 适用的法规 ? B@&#E!/f  
application systems                                  应用系统 rcV-_+KE(B  
apply consistently                              一贯地执行，一贯地实施 oH^(qZ8W  
appropriate                                       适当的，合适的； -(i(02P X
 
征用，挪用 ;}qhc l+  
appropriate authorization                          适当的授权 !gF9k8\Yr$  
appropriateness of audit evidence                    审计证据的适当性 :_ROJ  
approval                                    批准，核准 !v|FT. T`  
assertion                                    (会计报表上的)认定；确认 |
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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 #`(WUn0H?  
asset                                                 资产，财产 t42ub  
asset restructuring                             资产重组
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assignment of duties                                 职责的划分 K*q[(,9  
assistant                                     助理，助理人员 .f:n\eT):  
associated company                                 联属公司，联营公司 <F;v`h|+S  
association                                        联合，结合；协会，社团 oRM)%N#  
assumption                                       假设，假定 FS6<V0p
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at a given date                                         在某一特定时日 qH>`}/,P  
attestation                                         鉴证，公证 5!I4
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attestation service                             鉴证服务 R BwO+J53y  
audit adjustment                                审计调整 DZ$` 4;C[  
audit areas                                        审计领域 P?LlJ5hn  
audit conclusion                                审计结论 F(5hmr  
audit effectiveness                             审计效果 .B72C[' c  
audit efficiency                                  审计效率 (Glr\q]jF\  
audit engagement letter                      审计业务约定书 3*ixlO:qGk  
audit evidence                                          审计证据 POAw M  
audit fee                                    审计费 sa1h%<  
audit files                                          审计档案 v>Lm;q(  
audit findings                                     审计中发现的事项 J-xS:Ha'l  
audit implementation stage                        审计实施阶段 #>[a{<
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audit mark                                        审计标识 JhHWu<  
audit materiality                                 审计重要性 S0d~.ah30  
audit method                                     审计方法 0Y l 4eB-  
audit objective                                         审计目标，审计目的 )yG"^Ulu  
audit of financial statements                      会计报表审计，财务报表审计 4dawg8K`9  
audit opinion                                     审计意见 (#D*Pl  
audit period                                      被审计期间，被审计年度 i;z{zVR  
audit plan                                          审计计划 5%zXAQD=<  
audit planning                                    编制审计计划，制定审计计划，审计计划 rit BU:6  
audit planning stage                                  审计计划阶段 rH8@69,B  
audit procedure                                审计程序 6e,xDr  
audit programme                               审计程序表，具体审计计划 Rk6deI]  
audit report                                       审计报告 ,Lpixnm]  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 *
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audit report with a qualified opinion                 有保留意见的审计报告 [AU II*:}  
audit report with an adverse opinion                否定意见的审计报告 N VKC'==0  
audit report with dual dates                      双重日期审计报告 .Jx9 bIw  
audit reporting stage                                 审计报告阶段 h!rM^  
audit responsibility                                   审计责任 wh6yPVVF/  
audit results                                      审计结果 (*p ,T  
audit risk                                          审计风险 *NFg;<:j  
audit sampling                                          审计抽样 ;-P)
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audit sampling techniques                         审计抽样方法，审计抽样技术 NLS"eDm  
audit strategies                                  审计策略 p)aeH`;O  
audit summary                                         审计总结，审计小结 1MlUG5  
audit team                                         审计小组 !Ucjax~  
audit test                                    审计测试 Tm}rH]F&  
audit trail                                          审计轨迹 ~{h
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audit work                                        审计工作 E>b2+;Jv  
audit working paper                                 审计工作底稿 Zxr!:t7  
audited financial statement                        审计会计报表，已审计财务报表 :W#rhuzC  
Auditing Guidelines (the～)                      审计规范指南 E`int? C!  
auditing standards                             审计准则 &QRE"_g  
audit-oriented working paper                          (审计)业务类工作底稿 KWAb-yB  
authorisation                                     授权
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authorisation of transaction                       交易的授权 d)f@ 5/<  
availability                                         可获得性 aj8A8ma*}  
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balance                                      余额；差额；平衡 <+MyZM(z>  
balance sheet                                    资产负债表 dzLQI}89+k  
bank                                                 银行 m>USD?i  
bank account                                    银行账户，银行户头 o#) {1<0vg  
bank statement                                 银行对账单 *IgE
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barter transaction                              易货交易，以物换物交易 XU!2YO)t;!  
basis of audit                                    审计依据 n0Y+b[+wj  
basis of preparation                                (会计报表的)编制基础 pl@O N"=[  
book of account                               账目，账簿 O[tvR:Nh  
borrowing                                         借款，贷款，借债 k@zy  
branch                                              分支，分支机构，分店 lC:k7<0Ji  
brought forward                                (账户余额等的)承上年，承上期，承上页 ^b:(jI*l  
budget                                              预算 `&\Q +W  
building                                      建筑物；大楼 valtev0<  
business conditions                                  业务情况，经营情况 Gjo
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business licence                               (企业等的)营业执照 QaUm1i#
 
business relation                                业务关系 ^`un'5Vk  
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