[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 F8k1fmM]Y  
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审计词汇英汉对照 #a0 (Wh7  
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ability to continue as a going concern               持续经营能力 Gh< r_O~L3  
acceptability                                     可接受性，可接受程度 oi!E v_h  
acceptable level of detection risk                     检查风险的可接受水平 BvYJ!V j  
acceptance of engagement                       接受委托 -}>Q0d)  
accepting the engagement for the first time              首次接受委托 ^WRr "3  
access to asset                                         对资产的接触 \t(/I=E8/  
according to                                     根据，依据，依照 5H5<ft,  
account balance                                账户余额 'E@D  
account for                                       对……进行会计处理，核算；解释 y
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accounting                                        会计，会计学 :jhJpm1Xq  
accounting advisory serve                        会计咨询服务 }X`K3sk2/z  
accounting firm                                 会计师事务所 1,/oS&?E  
accounting information                      会计信息，会计资料 p'R}z|d)  
accounting period                             会计期间 m/{rm
tA4  
accounting policies                                   会计政策 2qEy"DKu  
accounting professional bodies                 会计职业组织，会计职业团体 ZA# jw 8F  
accounting records                                   会计记录 SA qX[c  
accounting responsibility                           会计责任 BEY}mR]  
accounting service                             会计服务 _LS=O@s^  
accounting standards                                会计准则 ?>w%Lg{L}  
Accounting Standards for Business Enterprises       企业会计准则 4A*'0!H  
accounting system                             会计系统 uXp0D$a  
accounting treatment                                会计处理 3}sd%vCK  
accuracy                                    准确性，精确性 avT>0b:  
additional audit procedures                      追加审计程序 p3-sEIw}Ru  
addressee                                         收件人，收信人 UrtN3icph  
Administration of State-owned Assets  (the～)     国有资产管理局 !W6]+  
administrative laws and regulations                 行政法规 ){,8}(|  
adverse impact                                 不利影响，负面影响 ge E7<"m%  
adverse opinion                                反对意见 j#Y8h5r  
advisory group                                  咨询组，顾问组 e06r5%|.%  
agency fee                                        代理费，代理费用 8 /\rmf\  
aggregate                                          总计，合计为…… }6o` in>M  
alternation of document and record                 变造文件和记录 , n+dB2\  
alternative audit procedures                      替代审计程序，备选审计程序 sqkPC_;A  
amend                                              修改，修订 K}*s^*X  
amortisation                                      摊销 /6f $%:q  
analytical capacity                             分析能力 _kar5B$  
analytical procedures                               分析性程序 (l$bA_F\  
annual financial statements                        年度会计报表，年度财务报表
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appendix                                          附录，附表 -f'z_&KI  
applicable                                         适用的 YUc&X^O  
applicable laws and regulations                 适用的法规 M N#\P1  
application systems                                  应用系统 khyVuWN  
apply consistently                              一贯地执行，一贯地实施 -ERDWY  
appropriate                                       适当的，合适的； k<AnTboa  
征用，挪用 [aIQ/&Y  
appropriate authorization                          适当的授权 d#A.A<p*  
appropriateness of audit evidence                    审计证据的适当性 VkUMMq{  
approval                                    批准，核准 iptzVr#b[  
assertion                                    (会计报表上的)认定；确认 p!HpqW  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平  TT>;!nb  
asset                                                 资产，财产 [5,#p$R  
asset restructuring                             资产重组 zHyM@*Gf(  
assignment of duties                                 职责的划分 -`A6K!W&~p  
assistant                                     助理，助理人员 %SIbpk%  
associated company                                 联属公司，联营公司 jy6% CSWQ  
association                                        联合，结合；协会，社团 k3u3X~u  
assumption                                       假设，假定 LB-4
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at a given date                                         在某一特定时日 t.3b\RV[  
attestation                                         鉴证，公证 MvQ0"-ZQ  
attestation service                             鉴证服务 g_-Y-.M  
audit adjustment                                审计调整 Yz[^?M%(D  
audit areas                                        审计领域 sN;xHTY  
audit conclusion                                审计结论 HD$W\P  
audit effectiveness                             审计效果 /SjA;c!.  
audit efficiency                                  审计效率 }+,;wj~  
audit engagement letter                      审计业务约定书 meE&, {  
audit evidence                                          审计证据 Z?dz@d%C  
audit fee                                    审计费 JH5ckgdZ  
audit files                                          审计档案 +1_NB;,e  
audit findings                                     审计中发现的事项 @/7tN3O  
audit implementation stage                        审计实施阶段 $(G.P!/  
audit mark                                        审计标识 cbNr
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audit materiality                                 审计重要性 Fq9AO~z  
audit method                                     审计方法 =M>pL+#  
audit objective                                         审计目标，审计目的 yX/ 9jk  
audit of financial statements                      会计报表审计，财务报表审计 `cCsJm$V"  
audit opinion                                     审计意见 Q.@9"&)t  
audit period                                      被审计期间，被审计年度 <-FAF:6$@@  
audit plan                                          审计计划 TU^UR}=lP  
audit planning                                    编制审计计划，制定审计计划，审计计划 A-qdTJP  
audit planning stage                                  审计计划阶段 0]fzjiaGt  
audit procedure                                审计程序 j$,:cN  
audit programme                               审计程序表，具体审计计划 4Y;z46yM%  
audit report                                       审计报告 5v 6*.e'p  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 A+_361KH  
audit report with a qualified opinion                 有保留意见的审计报告 4uwI=
UUB  
audit report with an adverse opinion                否定意见的审计报告 COZ<^*=A#p  
audit report with dual dates                      双重日期审计报告 1 VcZg%I  
audit reporting stage                                 审计报告阶段 t*iKkV^aE  
audit responsibility                                   审计责任 MQ7N8@!t  
audit results                                      审计结果 [}|x@ v9  
audit risk                                          审计风险 4v_<<l  
audit sampling                                          审计抽样 r".*l?=  
audit sampling techniques                         审计抽样方法，审计抽样技术 .]JGCTB3  
audit strategies                                  审计策略 Et}S*!IS  
audit summary                                         审计总结，审计小结 !g'kWE [  
audit team                                         审计小组 iP)`yB5`  
audit test                                    审计测试 ")}^\Om  
audit trail                                          审计轨迹 s#hI
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audit work                                        审计工作 p D-k<8|
 
audit working paper                                 审计工作底稿 \QGh@AQp"  
audited financial statement                        审计会计报表，已审计财务报表 3rBSwgRl  
Auditing Guidelines (the～)                      审计规范指南 I6S!-i  
auditing standards                             审计准则 5bKM}?=L  
audit-oriented working paper                          (审计)业务类工作底稿 C8W#$a  
authorisation                                     授权 *eK\W00  
authorisation of transaction                       交易的授权 0}$Zr*|;Y  
availability                                         可获得性 zmB6Y t  
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balance                                      余额；差额；平衡 '1+s^Q'pc  
balance sheet                                    资产负债表 G)t_;iNL|  
bank                                                 银行 
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bank account                                    银行账户，银行户头 <Nw qt[.  
bank statement                                 银行对账单 $KHw=<:)/  
barter transaction                              易货交易，以物换物交易 Se{x-vn?p  
basis of audit                                    审计依据 `\_>P@qz  
basis of preparation                                (会计报表的)编制基础 <n? cRk'.  
book of account                               账目，账簿 lJb1{\|.,  
borrowing                                         借款，贷款，借债 @cRR  
branch                                              分支，分支机构，分店 =HapCmrx8  
brought forward                                (账户余额等的)承上年，承上期，承上页 3CcCcZ9I  
budget                                              预算 Gj!9#on$7R  
building                                      建筑物；大楼 Di)%vU  
business conditions                                  业务情况，经营情况 1 etl:gcEC  
business licence                               (企业等的)营业执照 MkLXMwuQ&  
business relation                                业务关系 >8M=REn4  
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