[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 Qg>0G%cXU  
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审计词汇英汉对照 Rn;VP:HM  
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ability to continue as a going concern               持续经营能力 N33AcV!*8  
acceptability                                     可接受性，可接受程度 hb<k]-'!  
acceptable level of detection risk                     检查风险的可接受水平 6e/7'TYwT  
acceptance of engagement                       接受委托 Gql`>~   
accepting the engagement for the first time              首次接受委托 2/EK`S  
access to asset                                         对资产的接触 4 (8<w cL  
according to                                     根据，依据，依照 9fMSAB+c%  
account balance                                账户余额 {NV :|M!  
account for                                       对……进行会计处理，核算；解释 /sV?JV[t  
accounting                                        会计，会计学 U3N(cFXn  
accounting advisory serve                        会计咨询服务 9M]^l,
 
accounting firm                                 会计师事务所 (Z 8,e  
accounting information                      会计信息，会计资料 6J"(xT  
accounting period                             会计期间 u>m'FECXj  
accounting policies                                   会计政策 W\NG>t  
accounting professional bodies                 会计职业组织，会计职业团体 Wz5=(<{S  
accounting records                                   会计记录 ,S0UY):(A  
accounting responsibility                           会计责任 ?DRR+n _  
accounting service                             会计服务 W6M jQ%f  
accounting standards                                会计准则 1I b_Kmb-  
Accounting Standards for Business Enterprises       企业会计准则 {!y <<u1  
accounting system                             会计系统 m\?\6Wk  
accounting treatment                                会计处理 jJc07r']  
accuracy                                    准确性，精确性 
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additional audit procedures                      追加审计程序 R|-j]Ne  
addressee                                         收件人，收信人 N2% :h;tf  
Administration of State-owned Assets  (the～)     国有资产管理局 jNIUsM8e  
administrative laws and regulations                 行政法规 T $IUKR  
adverse impact                                 不利影响，负面影响 @C07k^j=U  
adverse opinion                                反对意见 j)BQMtt&U  
advisory group                                  咨询组，顾问组 q}e]*]dJZ  
agency fee                                        代理费，代理费用 Y6a$gXRT  
aggregate                                          总计，合计为…… Op90 NZI#K  
alternation of document and record                 变造文件和记录 P|8e%P  
alternative audit procedures                      替代审计程序，备选审计程序 -aT=f9u  
amend                                              修改，修订 ho_4f
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amortisation                                      摊销 =nw0# '  
analytical capacity                             分析能力 NU(^6  
analytical procedures                               分析性程序 ,uO?;!t  
annual financial statements                        年度会计报表，年度财务报表 )6g&v'dq  
appendix                                          附录，附表 L*v93;|s  
applicable                                         适用的 VD9J
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applicable laws and regulations                 适用的法规 #]igB9Cf)w  
application systems                                  应用系统 (c<f<D|  
apply consistently                              一贯地执行，一贯地实施 8| Sba<d  
appropriate                                       适当的，合适的； Ir^BC!<2>  
征用，挪用 \D aLHC~  
appropriate authorization                          适当的授权 sb 8dc  
appropriateness of audit evidence                    审计证据的适当性 \k4M{h6  
approval                                    批准，核准 `k!UjO72  
assertion                                    (会计报表上的)认定；确认 C_C$5[~-:  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 ~ J%m  
asset                                                 资产，财产 Xa>}4j.  
asset restructuring                             资产重组 1ZKz3)K  
assignment of duties                                 职责的划分 E $<;@  
assistant                                     助理，助理人员 q;KshpfRMD  
associated company                                 联属公司，联营公司 '8L(f w{k  
association                                        联合，结合；协会，社团 UQSX<6"  
assumption                                       假设，假定 FW/)uf3I  
at a given date                                         在某一特定时日 |b,zw^!e['  
attestation                                         鉴证，公证 7G?Ia%u  
attestation service                             鉴证服务 X4XFu  
audit adjustment                                审计调整 #%;<FFu\  
audit areas                                        审计领域 WT I'O  
audit conclusion                                审计结论 2Qw)-EB  
audit effectiveness                             审计效果 .&Y,D-h}7|  
audit efficiency                                  审计效率 g<0w/n!jmC  
audit engagement letter                      审计业务约定书 Vvxa.B  
audit evidence                                          审计证据 9t.fij  
audit fee                                    审计费 ~>.awu+o|  
audit files                                          审计档案 )H.ubM1  
audit findings                                     审计中发现的事项 w/hh 4ir  
audit implementation stage                        审计实施阶段 3x,Aczb  
audit mark                                        审计标识 "9TxK6  
audit materiality                                 审计重要性 5?D1][  
audit method                                     审计方法 X S6]C{  
audit objective                                         审计目标，审计目的 *;>V2!N=U  
audit of financial statements                      会计报表审计，财务报表审计 3we.*\2$  
audit opinion                                     审计意见 uPM8GIvZX.  
audit period                                      被审计期间，被审计年度 Q9Q!9B@  
audit plan                                          审计计划 X
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audit planning                                    编制审计计划，制定审计计划，审计计划 n$nne6|O  
audit planning stage                                  审计计划阶段 rE!G,^_{  
audit procedure                                审计程序 ViCg|1 c  
audit programme                               审计程序表，具体审计计划
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audit report                                       审计报告 kyp U&F  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 AM1/\R  
audit report with a qualified opinion                 有保留意见的审计报告  aOaF&6'j  
audit report with an adverse opinion                否定意见的审计报告 L3-<Kop  
audit report with dual dates                      双重日期审计报告 50}.Xm@,BO  
audit reporting stage                                 审计报告阶段 /h{go]&N
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audit responsibility                                   审计责任 6GvhEulYR  
audit results                                      审计结果 ;5,`Jpca  
audit risk                                          审计风险 2&zn^\%"  
audit sampling                                          审计抽样 >DSNKU+j  
audit sampling techniques                         审计抽样方法，审计抽样技术 aNuZ/9O  
audit strategies                                  审计策略 %4QoF  
audit summary                                         审计总结，审计小结 _|Y.!ZRYP  
audit team                                         审计小组 @n 5;|`)\  
audit test                                    审计测试 ?Cc
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audit trail                                          审计轨迹 &!H~bzg  
audit work                                        审计工作 ?,A}E|jZ  
audit working paper                                 审计工作底稿 ]1YYrgi7  
audited financial statement                        审计会计报表，已审计财务报表 >$#*`6R  
Auditing Guidelines (the～)                      审计规范指南 l}U~I 3}).  
auditing standards                             审计准则 n"K {uj))  
audit-oriented working paper                          (审计)业务类工作底稿 5n&)q=jk=  
authorisation                                     授权 &>+I7Ts]
 
authorisation of transaction                       交易的授权 3n}sCEt=  
availability                                         可获得性 +MOe{:/6  
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balance                                      余额；差额；平衡 Res"0Q  
balance sheet                                    资产负债表 F&nMI:h7  
bank                                                 银行 PHe~{"|d?  
bank account                                    银行账户，银行户头 Vz=j)[  
bank statement                                 银行对账单 
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barter transaction                              易货交易，以物换物交易 m!FM+kge  
basis of audit                                    审计依据 0+VncL)u  
basis of preparation                                (会计报表的)编制基础 ~T;ajvJ  
book of account                               账目，账簿 Ba\wq:  
borrowing                                         借款，贷款，借债 9.MGH2^L?  
branch                                              分支，分支机构，分店 3cV+A]i  
brought forward                                (账户余额等的)承上年，承上期，承上页 q\z=z$VR  
budget                                              预算 ?,+C!R?  
building                                      建筑物；大楼 E980yX
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business conditions                                  业务情况，经营情况 _{Fdw  
business licence                               (企业等的)营业执照 &y+PSa%n  
business relation                                业务关系 Z!s>AgH9
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