[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 %hN>o )  
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审计词汇英汉对照 W{.:Cf9  
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ability to continue as a going concern               持续经营能力 D.:`]W|  
acceptability                                     可接受性，可接受程度 x}pH'S7  
acceptable level of detection risk                     检查风险的可接受水平 :0Jn`Ds4o  
acceptance of engagement                       接受委托 jvsSP?]n  
accepting the engagement for the first time              首次接受委托 K=o {  
access to asset                                         对资产的接触 q[VQ?b~9  
according to                                     根据，依据，依照 oNe:<YT  
account balance                                账户余额 Ycm.qud ?  
account for                                       对……进行会计处理，核算；解释 '%t$mf!nV  
accounting                                        会计，会计学 .z_nW1id  
accounting advisory serve                        会计咨询服务 H[p~1%Lq  
accounting firm                                 会计师事务所 U5N|2  
accounting information                      会计信息，会计资料 |(*btdqy3  
accounting period                             会计期间 PdVx&BL*  
accounting policies                                   会计政策 {22ey`@`h  
accounting professional bodies                 会计职业组织，会计职业团体 B=K<k+{6"  
accounting records                                   会计记录 ;"Qq/knVL  
accounting responsibility                           会计责任 zO\_^A|8H  
accounting service                             会计服务 fqbeO9x  
accounting standards                                会计准则 l<uI-RX"  
Accounting Standards for Business Enterprises       企业会计准则 YToG'#qs  
accounting system                             会计系统 zeQ~'ao<  
accounting treatment                                会计处理 O0z-jZ,])  
accuracy                                    准确性，精确性 Z0zEX?2mb  
additional audit procedures                      追加审计程序 JUA%l  
addressee                                         收件人，收信人 *~ 6]IWN`  
Administration of State-owned Assets  (the～)     国有资产管理局 QxE%C  
administrative laws and regulations                 行政法规 i^jM9MAi  
adverse impact                                 不利影响，负面影响 xj
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adverse opinion                                反对意见 sj&(O@~R  
advisory group                                  咨询组，顾问组 ~FYC'd  
agency fee                                        代理费，代理费用 *(q{k%/M  
aggregate                                          总计，合计为…… uKXU.u*C  
alternation of document and record                 变造文件和记录 aC1 xt(  
alternative audit procedures                      替代审计程序，备选审计程序 NiVLx_<Pr'  
amend                                              修改，修订 ufR>*)_+  
amortisation                                      摊销 / ];N1  
analytical capacity                             分析能力 hlV(jz  
analytical procedures                               分析性程序 4`#%<G  
annual financial statements                        年度会计报表，年度财务报表 ,/Gp>Yqx  
appendix                                          附录，附表 J+ :3==,  
applicable                                         适用的 6zU0 8z0-  
applicable laws and regulations                 适用的法规 lY
`WEu  
application systems                                  应用系统 W%ix|R^2]  
apply consistently                              一贯地执行，一贯地实施 V?JmIor  
appropriate                                       适当的，合适的； YK8l#8K  
征用，挪用 $<Gt^3e  
appropriate authorization                          适当的授权 M_E$w $l2<  
appropriateness of audit evidence                    审计证据的适当性 teDRX13=;  
approval                                    批准，核准 wjX0r7^@  
assertion                                    (会计报表上的)认定；确认 l>`S<rGe  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 L!33`xef'  
asset                                                 资产，财产 wd|^m%  
asset restructuring                             资产重组 #oEtLb@O  
assignment of duties                                 职责的划分 p +JOUW  
assistant                                     助理，助理人员 ?UflK  
associated company                                 联属公司，联营公司 ;MYK TE>m  
association                                        联合，结合；协会，社团 md{1Jn"  
assumption                                       假设，假定 %`G
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at a given date                                         在某一特定时日 L67yL( d6a  
attestation                                         鉴证，公证 r\b$/:y<e  
attestation service                             鉴证服务 9} C(M?d  
audit adjustment                                审计调整 6tVp%@  
audit areas                                        审计领域 u8A,f}D 3  
audit conclusion                                审计结论 CWp>8@v  
audit effectiveness                             审计效果 }o GMF~  
audit efficiency                                  审计效率 p|;#frj  
audit engagement letter                      审计业务约定书 Sb?v5  
audit evidence                                          审计证据 U.^
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audit fee                                    审计费 uKIR$n"  
audit files                                          审计档案 9Y# vKb{>  
audit findings                                     审计中发现的事项 
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audit implementation stage                        审计实施阶段 2V9"{F?  
audit mark                                        审计标识 }FV_jJ  
audit materiality                                 审计重要性 = "Lb5!  
audit method                                     审计方法 bsc b
 
audit objective                                         审计目标，审计目的 &{M-<M  
audit of financial statements                      会计报表审计，财务报表审计 +)( "!@  
audit opinion                                     审计意见 9J49s1  
audit period                                      被审计期间，被审计年度 J{uqbrJICr  
audit plan                                          审计计划 W}(xE?9&  
audit planning                                    编制审计计划，制定审计计划，审计计划 %tkL<e  
audit planning stage                                  审计计划阶段 %I)*5M6  
audit procedure                                审计程序 >
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audit programme                               审计程序表，具体审计计划 i}:^<jDv?  
audit report                                       审计报告 0[Zs8oRiI  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 LGRhCOP:  
audit report with a qualified opinion                 有保留意见的审计报告 /4*>.Nmb,f  
audit report with an adverse opinion                否定意见的审计报告 XH
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audit report with dual dates                      双重日期审计报告 G8W^XD  
audit reporting stage                                 审计报告阶段 1G,'  
audit responsibility                                   审计责任 Q?m= a0g  
audit results                                      审计结果 pi*?fUg!W  
audit risk                                          审计风险  >?X(,c  
audit sampling                                          审计抽样 
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audit sampling techniques                         审计抽样方法，审计抽样技术 uhmSp+%  
audit strategies                                  审计策略 [QT H~  
audit summary                                         审计总结，审计小结 _32 o7}!x  
audit team                                         审计小组 5&U?\YNLa  
audit test                                    审计测试 t_X =x`f  
audit trail                                          审计轨迹 +N:M;uTS  
audit work                                        审计工作 gAGcbepX  
audit working paper                                 审计工作底稿 6O'B:5~
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audited financial statement                        审计会计报表，已审计财务报表 y=y#*yn&  
Auditing Guidelines (the～)                      审计规范指南 G`jJKiC  
auditing standards                             审计准则 +^aM(4K\  
audit-oriented working paper                          (审计)业务类工作底稿 x5W@zqj  
authorisation                                     授权
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authorisation of transaction                       交易的授权 g>f_'7F&  
availability                                         可获得性 \%;5$ovV  
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balance                                      余额；差额；平衡 'F8:|g  
balance sheet                                    资产负债表 1,G f;mcQ  
bank                                                 银行 4L6'4t"s  
bank account                                    银行账户，银行户头 y
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bank statement                                 银行对账单 /u'
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barter transaction                              易货交易，以物换物交易 T 3+lYE  
basis of audit                                    审计依据 uchz<z1  
basis of preparation                                (会计报表的)编制基础 v|r#  
book of account                               账目，账簿 ->YF</I  
borrowing                                         借款，贷款，借债 71yf+xL  
branch                                              分支，分支机构，分店  %?:eURQ  
brought forward                                (账户余额等的)承上年，承上期，承上页 gtb,}T=1  
budget                                              预算 PHn3f;I  
building                                      建筑物；大楼 |S VL%agZ  
business conditions                                  业务情况，经营情况 ]u O|YLWp  
business licence                               (企业等的)营业执照 cLnvb!g'#  
business relation                                业务关系 }%e XGdC  
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