[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 +dd\_\  
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ability to continue as a going concern               持续经营能力 C4vmgl&  
acceptability                                     可接受性，可接受程度 Jo%5NXts4  
acceptable level of detection risk                     检查风险的可接受水平 9X<o8^V  
acceptance of engagement                       接受委托 QkMK\Up  
accepting the engagement for the first time              首次接受委托 dg#w/}}m  
access to asset                                         对资产的接触 Z)=S. )  
according to                                     根据，依据，依照 QoagyL  
account balance                                账户余额 tuZA q;X  
account for                                       对……进行会计处理，核算；解释 M'Fa[n*b?!  
accounting                                        会计，会计学 FdrH,  
accounting advisory serve                        会计咨询服务 Z/#l~.o[  
accounting firm                                 会计师事务所 u~kfz*hz  
accounting information                      会计信息，会计资料 V5
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accounting period                             会计期间 6 <&jY  
accounting policies                                   会计政策 k 4|*t}o7  
accounting professional bodies                 会计职业组织，会计职业团体 C)w11$.YQ9  
accounting records                                   会计记录 P<&-8QA  
accounting responsibility                           会计责任 Wz}DC7  
accounting service                             会计服务 Grot3a  
accounting standards                                会计准则  U~%V;*|4  
Accounting Standards for Business Enterprises       企业会计准则 i:8g3|JfMe  
accounting system                             会计系统 lHg& |S&J  
accounting treatment                                会计处理 EP!zcp2' C  
accuracy                                    准确性，精确性 l5?fF6#j  
additional audit procedures                      追加审计程序 ^;o n  
addressee                                         收件人，收信人 JPeZZ13sS  
Administration of State-owned Assets  (the～)     国有资产管理局 vn5X]U"  
administrative laws and regulations                 行政法规 "S#}iYp  
adverse impact                                 不利影响，负面影响 ",U>;`  
adverse opinion                                反对意见 ZHA6BVVT  
advisory group                                  咨询组，顾问组 014p= W  
agency fee                                        代理费，代理费用 !rmXeN]-r  
aggregate                                          总计，合计为…… ;'^5$q  
alternation of document and record                 变造文件和记录 -N'xQ(#n3q  
alternative audit procedures                      替代审计程序，备选审计程序 m(~5X0  
amend                                              修改，修订 *hJ&7w ~  
amortisation                                      摊销 -c%K_2`  
analytical capacity                             分析能力 Z0fl]3p  
analytical procedures                               分析性程序 z :m`  
annual financial statements                        年度会计报表，年度财务报表 #Y)Gos  
appendix                                          附录，附表 gEWKM(5B}  
applicable                                         适用的 cP >MsUZWl  
applicable laws and regulations                 适用的法规 *k&yD3br-V  
application systems                                  应用系统 z]P=>w  
apply consistently                              一贯地执行，一贯地实施 :?!kZD!  
appropriate                                       适当的，合适的； I/whpOg  
征用，挪用 B,`B!rU  
appropriate authorization                          适当的授权 P)h
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appropriateness of audit evidence                    审计证据的适当性 iy{n"#uX  
approval                                    批准，核准 3*N-@;[>b  
assertion                                    (会计报表上的)认定；确认 :n1^Xw0q  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 RR*eq.;  
asset                                                 资产，财产 'QR @G  
asset restructuring                             资产重组 Fpz)@0K;  
assignment of duties                                 职责的划分 y)`f$Hl@1  
assistant                                     助理，助理人员 O26'|w@$  
associated company                                 联属公司，联营公司 u`%Kh_  
association                                        联合，结合；协会，社团 g;N)K3\2
 
assumption                                       假设，假定 }|MPQy  
at a given date                                         在某一特定时日 gBF2.{"^  
attestation                                         鉴证，公证 $L~?!u&N  
attestation service                             鉴证服务 `WjRb  
audit adjustment                                审计调整 {km~,]N
  
audit areas                                        审计领域 .@#GNZe  
audit conclusion                                审计结论 r8o9C  
audit effectiveness                             审计效果 x.=Np\#\G-  
audit efficiency                                  审计效率 z>\vYR$  
audit engagement letter                      审计业务约定书 3ID1>  
audit evidence                                          审计证据 pzkl;"gK  
audit fee                                    审计费 f)~j'e  
audit files                                          审计档案 3M5+!H  
audit findings                                     审计中发现的事项 YQ\c0XG  
audit implementation stage                        审计实施阶段 )oEHE7y  
audit mark                                        审计标识 utH,pGs C.  
audit materiality                                 审计重要性 ("G _{tVU  
audit method                                     审计方法 H$M#+EfL  
audit objective                                         审计目标，审计目的 Y|*a,H"_  
audit of financial statements                      会计报表审计，财务报表审计 Dz<"eyB\  
audit opinion                                     审计意见 q_5hKipd\b  
audit period                                      被审计期间，被审计年度 j_3X 1w)k  
audit plan                                          审计计划 ,KT[ }P7  
audit planning                                    编制审计计划，制定审计计划，审计计划 l ~b  
audit planning stage                                  审计计划阶段 `R9}.?7  
audit procedure                                审计程序 TSgfIE|
 
audit programme                               审计程序表，具体审计计划 ~\UH`_83[  
audit report                                       审计报告 E% B:6
 
audit report with a disclaimer of opinion           拒绝表示意见审计报告 1E1oy(\V  
audit report with a qualified opinion                 有保留意见的审计报告 [iT*L)R4  
audit report with an adverse opinion                否定意见的审计报告 5<Lal^c D  
audit report with dual dates                      双重日期审计报告 m%=] j<A  
audit reporting stage                                 审计报告阶段 +7`7cOqXg  
audit responsibility                                   审计责任 _m;H$N~I#  
audit results                                      审计结果 G _5uO58  
audit risk                                          审计风险 ~8A !..Z  
audit sampling                                          审计抽样 <k 41j=d  
audit sampling techniques                         审计抽样方法，审计抽样技术 <-Hw@g  
audit strategies                                  审计策略 h$[tEmD%  
audit summary                                         审计总结，审计小结 Vr|sRvz  
audit team                                         审计小组 vXq2="+  
audit test                                    审计测试 : u ruC
  
audit trail                                          审计轨迹 I P#?$X  
audit work                                        审计工作 4s <|8  
audit working paper                                 审计工作底稿 [ST,/<?0  
audited financial statement                        审计会计报表，已审计财务报表 eu^B  
Auditing Guidelines (the～)                      审计规范指南 =IIB~h[TB  
auditing standards                             审计准则 a7Xa3 vlpO  
audit-oriented working paper                          (审计)业务类工作底稿 1kX>sajp~  
authorisation                                     授权 Z(~v{c %<  
authorisation of transaction                       交易的授权 A;ti$jy  
availability                                         可获得性 [f8mh88r  
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balance                                      余额；差额；平衡 +~ZFao qf  
balance sheet                                    资产负债表 uhf% zG  
bank                                                 银行 @pn<x"F
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bank account                                    银行账户，银行户头 'Cq)/
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bank statement                                 银行对账单 01brl^5K
 
barter transaction                              易货交易，以物换物交易 LQr +)wI  
basis of audit                                    审计依据 }
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basis of preparation                                (会计报表的)编制基础 UpoTXAD}k  
book of account                               账目，账簿 Ln3<r&&Jz  
borrowing                                         借款，贷款，借债 f:!b0j  
branch                                              分支，分支机构，分店 m7n8{J1O2  
brought forward                                (账户余额等的)承上年，承上期，承上页 =D}]
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budget                                              预算 o4l=oY:'  
building                                      建筑物；大楼 NZaMF.  
business conditions                                  业务情况，经营情况 =]Vrl-a`^  
business licence                               (企业等的)营业执照 :Qd{V3*]  
business relation                                业务关系 @qaK5  
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