[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 I! ITM<Z$l  
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审计词汇英汉对照 >huqt|S*9  
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ability to continue as a going concern               持续经营能力 pgfu+K7?w  
acceptability                                     可接受性，可接受程度 *%f3rvt7@)  
acceptable level of detection risk                     检查风险的可接受水平 a j_:|]j  
acceptance of engagement                       接受委托 l2M/,@G  
accepting the engagement for the first time              首次接受委托 H!^C
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access to asset                                         对资产的接触 ;op'V6iG  
according to                                     根据，依据，依照 dTgM"k  
account balance                                账户余额 I]UA0[8X  
account for                                       对……进行会计处理，核算；解释 0wYiu  
accounting                                        会计，会计学 "$%{}{#W0  
accounting advisory serve                        会计咨询服务 QZ9M{Y/  
accounting firm                                 会计师事务所 5lG|A6+w{  
accounting information                      会计信息，会计资料 A9.;>8!u  
accounting period                             会计期间 E-[:. &  
accounting policies                                   会计政策 FRD<0o/`  
accounting professional bodies                 会计职业组织，会计职业团体 (T`q++  
accounting records                                   会计记录 iPJ 9Gh7  
accounting responsibility                           会计责任 @YbZ8Uc  
accounting service                             会计服务 !}C4{Bgt*  
accounting standards                                会计准则 KXDz'9_  
Accounting Standards for Business Enterprises       企业会计准则 rGAFp,}-f  
accounting system                             会计系统 3Y=,r!F.h  
accounting treatment                                会计处理 k.h^ $f  
accuracy                                    准确性，精确性 012:BZR  
additional audit procedures                      追加审计程序 (h%|;9tF  
addressee                                         收件人，收信人 Ld'EABM  
Administration of State-owned Assets  (the～)     国有资产管理局 `,Q<YT ~  
administrative laws and regulations                 行政法规 ~|J*E38  
adverse impact                                 不利影响，负面影响 GZ}*r{  
adverse opinion                                反对意见 L_`Xbky  
advisory group                                  咨询组，顾问组 ^S:cNRSW"  
agency fee                                        代理费，代理费用 Ed8U;U b  
aggregate                                          总计，合计为…… " Tw0a!  
alternation of document and record                 变造文件和记录 U5-zB)V  
alternative audit procedures                      替代审计程序，备选审计程序 CrT2#h 1#  
amend                                              修改，修订 hu`Lv  
amortisation                                      摊销 ArLz;#AOn  
analytical capacity                             分析能力 >zN" z)  
analytical procedures                               分析性程序 kz3?j<  
annual financial statements                        年度会计报表，年度财务报表 FDZeIj9uF  
appendix                                          附录，附表 dW:w<{a!R  
applicable                                         适用的 s n=zh1 A  
applicable laws and regulations                 适用的法规 +YkmLD  
application systems                                  应用系统 I}I}K~se*  
apply consistently                              一贯地执行，一贯地实施 c4S>_qH  
appropriate                                       适当的，合适的； Cw@k.{*7,  
征用，挪用 Jq=X!mTd.  
appropriate authorization                          适当的授权 :K!GR  
appropriateness of audit evidence                    审计证据的适当性 V_7Y1GD  
approval                                    批准，核准 5>0\e_V  
assertion                                    (会计报表上的)认定；确认 {.0X[uAf  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 uVoF<=
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asset                                                 资产，财产 m[//_TFf]  
asset restructuring                             资产重组 ^M[-K`c}  
assignment of duties                                 职责的划分 
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assistant                                     助理，助理人员 V 7Vbl?*n  
associated company                                 联属公司，联营公司 iDyMWlV  
association                                        联合，结合；协会，社团 f/ $-Nl.  
assumption                                       假设，假定 ptnMCF  
at a given date                                         在某一特定时日 OcyiL)tv5  
attestation                                         鉴证，公证 !- Cs?  
attestation service                             鉴证服务 $l0eI  
audit adjustment                                审计调整 1oXz[V  
audit areas                                        审计领域 .`i'gPLkn2  
audit conclusion                                审计结论 YMd&To0s  
audit effectiveness                             审计效果 v3=&{}+j.  
audit efficiency                                  审计效率 d;*OO xQV  
audit engagement letter                      审计业务约定书 '2Mjz6mBDA  
audit evidence                                          审计证据 35-DnTv  
audit fee                                    审计费  <Hq6]\<  
audit files                                          审计档案 ~4p]E'b  
audit findings                                     审计中发现的事项 8YT_DM5iI  
audit implementation stage                        审计实施阶段 'b?#4rq}  
audit mark                                        审计标识 Cw9@2E'b  
audit materiality                                 审计重要性 `[g#Mxw  
audit method                                     审计方法 oho AUT  
audit objective                                         审计目标，审计目的 gdkLPZ<<  
audit of financial statements                      会计报表审计，财务报表审计 P@o,4\;K  
audit opinion                                     审计意见 Lqz}&A   
audit period                                      被审计期间，被审计年度 D]LFX/hlH  
audit plan                                          审计计划 ~jg
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audit planning                                    编制审计计划，制定审计计划，审计计划 =0jmm(:Jh  
audit planning stage                                  审计计划阶段 v#T?YK  
audit procedure                                审计程序 Wme1Uid  
audit programme                               审计程序表，具体审计计划 )- Wn'C'Z  
audit report                                       审计报告 >Rz#g*@E  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 Wfi:wCqZG  
audit report with a qualified opinion                 有保留意见的审计报告 71}L#nQ  
audit report with an adverse opinion                否定意见的审计报告 \]~kyy  
audit report with dual dates                      双重日期审计报告 3.GdKP.%  
audit reporting stage                                 审计报告阶段 f 6dE\   
audit responsibility                                   审计责任 0&SrKn  
audit results                                      审计结果 "'&>g4F`o  
audit risk                                          审计风险 uHujw.H/y  
audit sampling                                          审计抽样 %Hl:nT2M  
audit sampling techniques                         审计抽样方法，审计抽样技术 ?fqkM  
audit strategies                                  审计策略 k=d%.kg  
audit summary                                         审计总结，审计小结 0|wKR|zW  
audit team                                         审计小组 h~^qG2TYWq  
audit test                                    审计测试 =%#$HQ=  
audit trail                                          审计轨迹 s$+: F$Y0  
audit work                                        审计工作 y:^>
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audit working paper                                 审计工作底稿 Fh3Dc 83~  
audited financial statement                        审计会计报表，已审计财务报表 ]w&?k:y>  
Auditing Guidelines (the～)                      审计规范指南
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auditing standards                             审计准则 =4w^)'/  
audit-oriented working paper                          (审计)业务类工作底稿 y[
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authorisation                                     授权 nfCd*f  
authorisation of transaction                       交易的授权 X &;]  
availability                                         可获得性 PL$(
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balance                                      余额；差额；平衡 3gfV0C\  
balance sheet                                    资产负债表 }GU6Q|s[u[  
bank                                                 银行 BW(DaNt^  
bank account                                    银行账户，银行户头 F%ylR^H>  
bank statement                                 银行对账单 l5N\> q  
barter transaction                              易货交易，以物换物交易 y>pq*i  
basis of audit                                    审计依据 9DP75 ti  
basis of preparation                                (会计报表的)编制基础 [>aoDJ  
book of account                               账目，账簿 Q e2/4j4  
borrowing                                         借款，贷款，借债 QVZ6;/  
branch                                              分支，分支机构，分店 ^F{)&#4  
brought forward                                (账户余额等的)承上年，承上期，承上页 :Jsz"vCg&s  
budget                                              预算 f>, Qh l  
building                                      建筑物；大楼 xa%ktn  
business conditions                                  业务情况，经营情况 LF3GVu,  
business licence                               (企业等的)营业执照 *{p&Fy55  
business relation                                业务关系 QWQ6j#`  
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