[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 6/Fz
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审计词汇英汉对照 ua5?(,E`']  
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ability to continue as a going concern               持续经营能力 #!2k<Q*5uT  
acceptability                                     可接受性，可接受程度 Zg~nlO2  
acceptable level of detection risk                     检查风险的可接受水平 Km#pX1]>e  
acceptance of engagement                       接受委托 \4d.sy0&>-  
accepting the engagement for the first time              首次接受委托 B@y(.  
access to asset                                         对资产的接触 &a,OfSz  
according to                                     根据，依据，依照 b:J(b?  
account balance                                账户余额 6
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account for                                       对……进行会计处理，核算；解释 /9pM>Cd*Z  
accounting                                        会计，会计学 |X19fgk  
accounting advisory serve                        会计咨询服务 L';MP^  
accounting firm                                 会计师事务所 c{+AJ8  
accounting information                      会计信息，会计资料 q.#[TI ^  
accounting period                             会计期间 MJ` 3ta  
accounting policies                                   会计政策 U]|agz>  
accounting professional bodies                 会计职业组织，会计职业团体 l_rn++  
accounting records                                   会计记录 w|[RDaAb  
accounting responsibility                           会计责任 o Y}]UB>  
accounting service                             会计服务 nmU_N:Y  
accounting standards                                会计准则 a:,y Z  
Accounting Standards for Business Enterprises       企业会计准则 :}:3i9e*2  
accounting system                             会计系统 OZY,@c  
accounting treatment                                会计处理 R6-n IY,  
accuracy                                    准确性，精确性 }n_p$g[Nj/  
additional audit procedures                      追加审计程序 N2'qpxOLI  
addressee                                         收件人，收信人 {c?JuV4q?  
Administration of State-owned Assets  (the～)     国有资产管理局 g*UMG>  
administrative laws and regulations                 行政法规 +!IQj0&'Y3  
adverse impact                                 不利影响，负面影响 YgUH'P-  
adverse opinion                                反对意见 4+$b~u  
advisory group                                  咨询组，顾问组 $2^
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agency fee                                        代理费，代理费用 *^\HU =&  
aggregate                                          总计，合计为…… *OJ/V O  
alternation of document and record                 变造文件和记录 wxg^Bq)D*R  
alternative audit procedures                      替代审计程序，备选审计程序 WEg6Kz  
amend                                              修改，修订 [#Lc]$  
amortisation                                      摊销 "@A![iP  
analytical capacity                             分析能力 {`=0 |oP}  
analytical procedures                               分析性程序 'ly?P8h  
annual financial statements                        年度会计报表，年度财务报表 =]`lN-rYw  
appendix                                          附录，附表 }v9\F-0>Q  
applicable                                         适用的 aNn"X y\ k  
applicable laws and regulations                 适用的法规 g"s$}5{8:  
application systems                                  应用系统 fKC3-z
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apply consistently                              一贯地执行，一贯地实施 H=
*5ASc  
appropriate                                       适当的，合适的； aprm0:Q ^  
征用，挪用 `p b5*h6r!  
appropriate authorization                          适当的授权 SzwQOs*  
appropriateness of audit evidence                    审计证据的适当性 =*
qD4qYA  
approval                                    批准，核准 Pi,QHb`>  
assertion                                    (会计报表上的)认定；确认 3f" %G\  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 QxuhGA  
asset                                                 资产，财产 }8|[;Qa`y  
asset restructuring                             资产重组 (&|_quP7O  
assignment of duties                                 职责的划分 Jj~EiA  
assistant                                     助理，助理人员 .:p2Tbo  
associated company                                 联属公司，联营公司 O%g$9-?F0  
association                                        联合，结合；协会，社团 a,F&`Wg  
assumption                                       假设，假定 ;*ix~taL%  
at a given date                                         在某一特定时日 DFhXx6]  
attestation                                         鉴证，公证 S##1GOO
 
attestation service                             鉴证服务 bNFLO Q  
audit adjustment                                审计调整 M.-"U+#aD  
audit areas                                        审计领域 |(moWY=  
audit conclusion                                审计结论 WW+l'6.  
audit effectiveness                             审计效果 F' U 50usV  
audit efficiency                                  审计效率 )"zvwgaW  
audit engagement letter                      审计业务约定书 HEL!GC>#  
audit evidence                                          审计证据 p4IZ   
audit fee                                    审计费 o1&:r
y  
audit files                                          审计档案 CT0l!J~5m~  
audit findings                                     审计中发现的事项 ~\x:<)  
audit implementation stage                        审计实施阶段 RLlU" sw+{  
audit mark                                        审计标识 vZ/6\Cz
 
audit materiality                                 审计重要性 1im^17X  
audit method                                     审计方法 +3s%E{  
audit objective                                         审计目标，审计目的 M/x>51<  
audit of financial statements                      会计报表审计，财务报表审计 h)~=Dm  
audit opinion                                     审计意见 lo%;aK  
audit period                                      被审计期间，被审计年度 D=:04V}2+  
audit plan                                          审计计划 (~zd6C1.  
audit planning                                    编制审计计划，制定审计计划，审计计划 G}5#l  
audit planning stage                                  审计计划阶段 t8^m`W  
audit procedure                                审计程序 ]yjl~3  
audit programme                               审计程序表，具体审计计划 syU9O&<  
audit report                                       审计报告 &/ /wSlL3  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 ^F?&|clM/  
audit report with a qualified opinion                 有保留意见的审计报告 b:qY gg  
audit report with an adverse opinion                否定意见的审计报告 #r PP*  
audit report with dual dates                      双重日期审计报告 hTP:[w)  
audit reporting stage                                 审计报告阶段 1n%?@+W  
audit responsibility                                   审计责任 8/)qTUx:  
audit results                                      审计结果 1ygpp0IGJ  
audit risk                                          审计风险 G-9iowS/A  
audit sampling                                          审计抽样 0]D0{6x 8  
audit sampling techniques                         审计抽样方法，审计抽样技术 UhIDRR  
audit strategies                                  审计策略 BpX6aAx  
audit summary                                         审计总结，审计小结 s1|/S\
  
audit team                                         审计小组 pJN${  
audit test                                    审计测试 .0R v(Y  
audit trail                                          审计轨迹 Y+ K|1r
 
audit work                                        审计工作 2pdvWWh3l  
audit working paper                                 审计工作底稿 OL_{_K(w  
audited financial statement                        审计会计报表，已审计财务报表 $}")1|U,X  
Auditing Guidelines (the～)                      审计规范指南 >0p$(>N]  
auditing standards                             审计准则 JdZ+Hp3.  
audit-oriented working paper                          (审计)业务类工作底稿 "c}@V*cO<d  
authorisation                                     授权 cb5,P~/q  
authorisation of transaction                       交易的授权 L 8{\r$  
availability                                         可获得性 099sN"kf  
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balance                                      余额；差额；平衡 ]*7Y~dO  
balance sheet                                    资产负债表 bc , p}  
bank                                                 银行 29XL$v],  
bank account                                    银行账户，银行户头 oD}uOC}FS{  
bank statement                                 银行对账单 'zh 7_%  
barter transaction                              易货交易，以物换物交易 ie-vqLc  
basis of audit                                    审计依据 5k|9gICyd*  
basis of preparation                                (会计报表的)编制基础 /b|0PMX  
book of account                               账目，账簿 5SkW-+$  
borrowing                                         借款，贷款，借债 RpLE 02U  
branch                                              分支，分支机构，分店 "`6n6r42  
brought forward                                (账户余额等的)承上年，承上期，承上页 Y.^=]-n,  
budget                                              预算 7)h[Zy,A  
building                                      建筑物；大楼 {BHI1Uw  
business conditions                                  业务情况，经营情况 qY 4#V k  
business licence                               (企业等的)营业执照
+2 Af&~T  
business relation                                业务关系 $ cj>2.  
bI|2@HV2  

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