[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 4FLL*LCNX  
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审计词汇英汉对照 &IYSoA"Nz  
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ability to continue as a going concern               持续经营能力 1:{BC2P  
acceptability                                     可接受性，可接受程度 6IRzm6d  
acceptable level of detection risk                     检查风险的可接受水平 9qe<bds1  
acceptance of engagement                       接受委托 ;<^t)8E  
accepting the engagement for the first time              首次接受委托 ]CLt Km  
access to asset                                         对资产的接触 _}G1/`09#  
according to                                     根据，依据，依照 nG Bjxhl  
account balance                                账户余额 Q--Hf$D]H  
account for                                       对……进行会计处理，核算；解释 f\cm84  
accounting                                        会计，会计学 P[q`{TdV  
accounting advisory serve                        会计咨询服务 ~# ~X Dcc  
accounting firm                                 会计师事务所 gFBMARxi  
accounting information                      会计信息，会计资料 1uz7E  
accounting period                             会计期间 w&U>w@H^  
accounting policies                                   会计政策 Wbra*LNU  
accounting professional bodies                 会计职业组织，会计职业团体 qC|$0  
accounting records                                   会计记录 0
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accounting responsibility                           会计责任 Cx,)$!1  
accounting service                             会计服务 \9FWH}|  
accounting standards                                会计准则 .|d2s  
Accounting Standards for Business Enterprises       企业会计准则 hlIh(\JZ4s  
accounting system                             会计系统 83~9Xb=!\  
accounting treatment                                会计处理 -XcX1_  
accuracy                                    准确性，精确性 ;Nfd  
additional audit procedures                      追加审计程序
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addressee                                         收件人，收信人 6B pm+}  
Administration of State-owned Assets  (the～)     国有资产管理局 fQ.{sQ$@h  
administrative laws and regulations                 行政法规 &uX|Ksq  
adverse impact                                 不利影响，负面影响 7E4Xvg
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adverse opinion                                反对意见 I[td:9+hK@  
advisory group                                  咨询组，顾问组 %BV2 q  
agency fee                                        代理费，代理费用 *Y!c6eA  
aggregate                                          总计，合计为…… 0/Q"~H?%  
alternation of document and record                 变造文件和记录 )U$]J*LI  
alternative audit procedures                      替代审计程序，备选审计程序 Z{#;my*X|  
amend                                              修改，修订 $d[ -feU  
amortisation                                      摊销 +WGL`RP  
analytical capacity                             分析能力 j
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analytical procedures                               分析性程序 9gS.G2  
annual financial statements                        年度会计报表，年度财务报表 J3;dRW  
appendix                                          附录，附表 0SJ7Q
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applicable                                         适用的 cag9f?w@V  
applicable laws and regulations                 适用的法规 utJz e  
application systems                                  应用系统 fD>0  
apply consistently                              一贯地执行，一贯地实施 [p 6#fG *  
appropriate                                       适当的，合适的； 3aK/5)4|B  
征用，挪用 ab5uZ0@  
appropriate authorization                          适当的授权 \q |n0>  
appropriateness of audit evidence                    审计证据的适当性 @X\2K?c(v  
approval                                    批准，核准 }'o[6#_*X  
assertion                                    (会计报表上的)认定；确认 #c2InwZV  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 c[a1
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asset                                                 资产，财产 `/1Zy}cD  
asset restructuring                             资产重组 r]0UF0#  
assignment of duties                                 职责的划分 ^mNPP:%iN  
assistant                                     助理，助理人员 G0u3 *.  
associated company                                 联属公司，联营公司 ^Z9v_qB  
association                                        联合，结合；协会，社团 p]7Gj&a  
assumption                                       假设，假定 4Pm
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at a given date                                         在某一特定时日 l:Y$A$W]>  
attestation                                         鉴证，公证 |>Xw "]b;  
attestation service                             鉴证服务 >Za66<:  
audit adjustment                                审计调整 |B0.*te6  
audit areas                                        审计领域 $S|2'jc  
audit conclusion                                审计结论 k*;2QED  
audit effectiveness                             审计效果 N%2UL&w#B  
audit efficiency                                  审计效率 H=7zd|W  
audit engagement letter                      审计业务约定书 [xVE0l*\  
audit evidence                                          审计证据 -6()$cl}0  
audit fee                                    审计费 CCX!>k]  
audit files                                          审计档案 <_|H]^ o  
audit findings                                     审计中发现的事项 B-OuBS,fwC  
audit implementation stage                        审计实施阶段 4cO||OsMU  
audit mark                                        审计标识 ,0~/ Cn  
audit materiality                                 审计重要性 vG
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audit method                                     审计方法 kZlRS^6  
audit objective                                         审计目标，审计目的 E9Q?@'h  
audit of financial statements                      会计报表审计，财务报表审计  })l+-H"  
audit opinion                                     审计意见 Q~'a1R  
audit period                                      被审计期间，被审计年度 >Kd(.r[Er  
audit plan                                          审计计划 jZ'y_  
audit planning                                    编制审计计划，制定审计计划，审计计划 Qbc62qFu!  
audit planning stage                                  审计计划阶段 GC3:ZpV`  
audit procedure                                审计程序 AlQ!Q)y<@  
audit programme                               审计程序表，具体审计计划 C+WHg-l  
audit report                                       审计报告 J)l]<##  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 h=3156M  
audit report with a qualified opinion                 有保留意见的审计报告 x+O}RD*G  
audit report with an adverse opinion                否定意见的审计报告 '9,14e6  
audit report with dual dates                      双重日期审计报告 n ^T_pqV?X  
audit reporting stage                                 审计报告阶段 KAg<s}gQJ  
audit responsibility                                   审计责任 n9zS'VU  
audit results                                      审计结果 @UO=)PxN3  
audit risk                                          审计风险 |\

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audit sampling                                          审计抽样 tk^1Ga3  
audit sampling techniques                         审计抽样方法，审计抽样技术 zN\~v  
audit strategies                                  审计策略 RRD\V3C84  
audit summary                                         审计总结，审计小结 %@!Vx  
audit team                                         审计小组 Kis\Rg  
audit test                                    审计测试 /HNZwbh]uJ  
audit trail                                          审计轨迹  !Xwp;P=  
audit work                                        审计工作 'DQp  
audit working paper                                 审计工作底稿 YkcX#>,  
audited financial statement                        审计会计报表，已审计财务报表 f77uqv(Y  
Auditing Guidelines (the～)                      审计规范指南 ;y#6Nx,:  
auditing standards                             审计准则 qj71 rj  
audit-oriented working paper                          (审计)业务类工作底稿 tUmI#.v  
authorisation                                     授权 b'$j* N  
authorisation of transaction                       交易的授权 }9=\#Le~\  
availability                                         可获得性 kWfNgu$xK  
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balance                                      余额；差额；平衡 i3.8m=>  
balance sheet                                    资产负债表 dXh@E7
 
bank                                                 银行 XM/P2=;  
bank account                                    银行账户，银行户头 4\q7.X+^  
bank statement                                 银行对账单 `07u}]d8  
barter transaction                              易货交易，以物换物交易 y(:hN)  
basis of audit                                    审计依据 DPnK r/  
basis of preparation                                (会计报表的)编制基础 r */Pyh  
book of account                               账目，账簿 ^zGgvFf>  
borrowing                                         借款，贷款，借债 'f`~" @  
branch                                              分支，分支机构，分店 ?lb1K'(  
brought forward                                (账户余额等的)承上年，承上期，承上页 nzD S  
budget                                              预算 I}Z [F,}*J  
building                                      建筑物；大楼 E{r_CR+8  
business conditions                                  业务情况，经营情况 i:WHql"Kw_  
business licence                               (企业等的)营业执照 @A6\v+ih  
business relation                                业务关系 p5C sw5  
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