[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 T:dV[3  
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审计词汇英汉对照 DY1UP(y  
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ability to continue as a going concern               持续经营能力 opc`n}Fc  
acceptability                                     可接受性，可接受程度 h8'
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acceptable level of detection risk                     检查风险的可接受水平 )H8Rfn?  
acceptance of engagement                       接受委托 EZypqe):/C  
accepting the engagement for the first time              首次接受委托 sN"<baZ  
access to asset                                         对资产的接触 HHzAmHt  
according to                                     根据，依据，依照 `)?N7g[\u  
account balance                                账户余额 it77x3Mm F  
account for                                       对……进行会计处理，核算；解释 gM>geWB<  
accounting                                        会计，会计学 ~Z-o2+xA  
accounting advisory serve                        会计咨询服务 @L0xU??"|  
accounting firm                                 会计师事务所 ZW7z[,tk<.  
accounting information                      会计信息，会计资料 ~>SqJ&-moo  
accounting period                             会计期间 m) QV2n  
accounting policies                                   会计政策 -?nr q <3  
accounting professional bodies                 会计职业组织，会计职业团体 %W` }  
accounting records                                   会计记录 n ` M!K:Pq  
accounting responsibility                           会计责任 $raq,S P  
accounting service                             会计服务 6 );8z!+  
accounting standards                                会计准则 F#=M$j_  
Accounting Standards for Business Enterprises       企业会计准则 /0CS2mLC  
accounting system                             会计系统 A*^aBWFR  
accounting treatment                                会计处理 @S9^~W3G3  
accuracy                                    准确性，精确性 JCO+_d#x  
additional audit procedures                      追加审计程序 _xY dnTEl  
addressee                                         收件人，收信人 }ff+RGxLIG  
Administration of State-owned Assets  (the～)     国有资产管理局 z*k(` '  
administrative laws and regulations                 行政法规 mUA!GzJ~u-  
adverse impact                                 不利影响，负面影响 Y<qWG8X  
adverse opinion                                反对意见 ?te~[_oT  
advisory group                                  咨询组，顾问组 SFJ"(ey$  
agency fee                                        代理费，代理费用 y90wLU9f  
aggregate                                          总计，合计为…… [eLMb)n  
alternation of document and record                 变造文件和记录 6({TG&`!]  
alternative audit procedures                      替代审计程序，备选审计程序 '2XIeR  
amend                                              修改，修订 @k+K_gR  
amortisation                                      摊销 4g+Dp&U  
analytical capacity                             分析能力 FdGnNDl*e  
analytical procedures                               分析性程序 {f"oq ry_g  
annual financial statements                        年度会计报表，年度财务报表 &$yxAqdab  
appendix                                          附录，附表 Zz/ z7~{  
applicable                                         适用的 Ua%;hI)j$  
applicable laws and regulations                 适用的法规 {^":^N)  
application systems                                  应用系统 q{Ao j  
apply consistently                              一贯地执行，一贯地实施 <c3Te$.  
appropriate                                       适当的，合适的； 7K5 tBUNQ  
征用，挪用 `:.a5  
appropriate authorization                          适当的授权 n{$! ]^>  
appropriateness of audit evidence                    审计证据的适当性 4v.{C"M  
approval                                    批准，核准 zt;aB>jz#  
assertion                                    (会计报表上的)认定；确认 ?[?;%Y  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 HjCe/J ;  
asset                                                 资产，财产 WeZ?L|&%w0  
asset restructuring                             资产重组 [
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assignment of duties                                 职责的划分 Zz?)k]) F  
assistant                                     助理，助理人员 8'qq!WR~  
associated company                                 联属公司，联营公司 S ^]mF>xX8  
association                                        联合，结合；协会，社团 U0=: `G2l  
assumption                                       假设，假定 S-5O$EnD  
at a given date                                         在某一特定时日 Pj8W]SA_  
attestation                                         鉴证，公证 ]w0_!Z&  
attestation service                             鉴证服务 w?V;ItcL  
audit adjustment                                审计调整 x3:d/>b  
audit areas                                        审计领域 jP#I](\eG  
audit conclusion                                审计结论 ^P|Zze zwU  
audit effectiveness                             审计效果 G5hf m-  
audit efficiency                                  审计效率 \NZ@>on  
audit engagement letter                      审计业务约定书 LNcoTdv}k  
audit evidence                                          审计证据 9zl-C* 9vj  
audit fee                                    审计费 Q[Gs%/>  
audit files                                          审计档案 qnFg7X >C,  
audit findings                                     审计中发现的事项 ~p?D
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audit implementation stage                        审计实施阶段 L8J] X7  
audit mark                                        审计标识 xwub-yz  
audit materiality                                 审计重要性 :}-VLp4b
 
audit method                                     审计方法 %$_Y"82  
audit objective                                         审计目标，审计目的 !5 ?<QKOe  
audit of financial statements                      会计报表审计，财务报表审计 T_[5 ZYy  
audit opinion                                     审计意见 4C[kj  
audit period                                      被审计期间，被审计年度 .P#t"oW}  
audit plan                                          审计计划 xFcW%m>9C  
audit planning                                    编制审计计划，制定审计计划，审计计划 YpgO]\/w  
audit planning stage                                  审计计划阶段 (%'`t(<  
audit procedure                                审计程序 NI
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audit programme                               审计程序表，具体审计计划 d*x&Uh[K  
audit report                                       审计报告 =om<*\vsO  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 l{QlJ>%~{;  
audit report with a qualified opinion                 有保留意见的审计报告 g_@b- :$Yq  
audit report with an adverse opinion                否定意见的审计报告 GX'S4B  
audit report with dual dates                      双重日期审计报告 X MzQ
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audit reporting stage                                 审计报告阶段 oT|:gih5  
audit responsibility                                   审计责任 YZAQt*x
 
audit results                                      审计结果 drvz [ 9;  
audit risk                                          审计风险 GL _hRu  
audit sampling                                          审计抽样 F$ckW'V  
audit sampling techniques                         审计抽样方法，审计抽样技术 >,.\`.0  
audit strategies                                  审计策略 mA#;6?6  
audit summary                                         审计总结，审计小结 cqaq~  
audit team                                         审计小组 ?69E_E  
audit test                                    审计测试 E5?$=cL?  
audit trail                                          审计轨迹 'Z|Czd8E  
audit work                                        审计工作 r?9".H  
audit working paper                                 审计工作底稿 Bjh8uW G  
audited financial statement                        审计会计报表，已审计财务报表 cfPp>EK  
Auditing Guidelines (the～)                      审计规范指南 hY/qMK5  
auditing standards                             审计准则 b'I@TLE')  
audit-oriented working paper                          (审计)业务类工作底稿
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authorisation                                     授权 \O]kf>nC  
authorisation of transaction                       交易的授权 (G~ME>  
availability                                         可获得性 TEla?N  
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balance                                      余额；差额；平衡 "MD6<H  
balance sheet                                    资产负债表 wb%4f6i  
bank                                                 银行 x_9#:_S'  
bank account                                    银行账户，银行户头 ]f5vk  
bank statement                                 银行对账单 ]z]=?;ty%  
barter transaction                              易货交易，以物换物交易 TrN
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basis of audit                                    审计依据 2*V

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basis of preparation                                (会计报表的)编制基础 sX]gL  
book of account                               账目，账簿 ~i.rk#{?D  
borrowing                                         借款，贷款，借债 ,4k3C#!.i  
branch                                              分支，分支机构，分店 m{&lU@uL  
brought forward                                (账户余额等的)承上年，承上期，承上页 XtE O)  
budget                                              预算 N'PK4:  
building                                      建筑物；大楼 r?|(
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business conditions                                  业务情况，经营情况 aW
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business licence                               (企业等的)营业执照 F$'po#  
business relation                                业务关系 l3y}nh+ 8  
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