[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 <[pU rJfTr  
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审计词汇英汉对照 t_j.@|/FZ  
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A W<9GwMU  
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ability to continue as a going concern               持续经营能力 c85B-/  
acceptability                                     可接受性，可接受程度 ]|732Z  
acceptable level of detection risk                     检查风险的可接受水平 WMI/Y9N  
acceptance of engagement                       接受委托 fS un{?{  
accepting the engagement for the first time              首次接受委托 |d:URuG~:I  
access to asset                                         对资产的接触 />n0&~k[h  
according to                                     根据，依据，依照 q].C>R*ux8  
account balance                                账户余额 Um9=<*p  
account for                                       对……进行会计处理，核算；解释 -''vxt?7H&  
accounting                                        会计，会计学 )p!dqlK  
accounting advisory serve                        会计咨询服务 7l:H~"9r  
accounting firm                                 会计师事务所 ow`\7
qr  
accounting information                      会计信息，会计资料 (+Uo;)~!YC  
accounting period                             会计期间 TbXZU$[c  
accounting policies                                   会计政策 ^Xb!dnT.*a  
accounting professional bodies                 会计职业组织，会计职业团体 huR<+ =!  
accounting records                                   会计记录 0,/[r/=jT  
accounting responsibility                           会计责任 C8{CKrVE  
accounting service                             会计服务 V];RQWs  
accounting standards                                会计准则 Dd{{d?;B  
Accounting Standards for Business Enterprises       企业会计准则 (d!vm\-PH  
accounting system                             会计系统 |L+GM"hg  
accounting treatment                                会计处理 wr#+q1v  
accuracy                                    准确性，精确性 J7E/2Sl  
additional audit procedures                      追加审计程序 9r)5d&,6  
addressee                                         收件人，收信人 h{TnvI/"  
Administration of State-owned Assets  (the～)     国有资产管理局 NuXU2w~  
administrative laws and regulations                 行政法规 1-JWqV(#?  
adverse impact                                 不利影响，负面影响 9PR&/Q F5  
adverse opinion                                反对意见 lL83LhE}<  
advisory group                                  咨询组，顾问组 I~mw\K{.3M  
agency fee                                        代理费，代理费用 Nd6N:1-  
aggregate                                          总计，合计为…… >! c^  
alternation of document and record                 变造文件和记录 $[1 M2>[  
alternative audit procedures                      替代审计程序，备选审计程序 nF//y}  
amend                                              修改，修订 &!_Ko`b8K  
amortisation                                      摊销 ,$G89jSM  
analytical capacity                             分析能力 + 6}FUi!"e  
analytical procedures                               分析性程序 f.8L<<5 c  
annual financial statements                        年度会计报表，年度财务报表 6: M  
appendix                                          附录，附表 >&$V"*]  
applicable                                         适用的 [Q%3=pm_  
applicable laws and regulations                 适用的法规 0Ifd!  
application systems                                  应用系统 f< '~K  
apply consistently                              一贯地执行，一贯地实施 k,&W5zBKe  
appropriate                                       适当的，合适的； 2Hq!YsJ4]  
征用，挪用 }SOj3.9{c  
appropriate authorization                          适当的授权 3Zbvf^  
appropriateness of audit evidence                    审计证据的适当性 &XZ>}^lD^  
approval                                    批准，核准 T&{EqsI=B  
assertion                                    (会计报表上的)认定；确认 4e5Ka{# <  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 wv*r}{%7g[  
asset                                                 资产，财产 SWmdU]  
asset restructuring                             资产重组 Aimgfxag  
assignment of duties                                 职责的划分 /Db~ -$K  
assistant                                     助理，助理人员 PVvG  
associated company                                 联属公司，联营公司 @ 8SYV}0 H  
association                                        联合，结合；协会，社团 1ITa6vjS  
assumption                                       假设，假定 IYrO; GQ  
at a given date                                         在某一特定时日 Ml)WY#7  
attestation                                         鉴证，公证 S[%86(,*gP  
attestation service                             鉴证服务 L1J"_.=P  
audit adjustment                                审计调整 / AW]12_  
audit areas                                        审计领域 J M`uIVnNA  
audit conclusion                                审计结论 ABx0IdOcI  
audit effectiveness                             审计效果 kdv>QZ  
audit efficiency                                  审计效率 le1'r>E$  
audit engagement letter                      审计业务约定书 ` bg{\ .q  
audit evidence                                          审计证据 he!e~5<@y  
audit fee                                    审计费 .m4K ]^m  
audit files                                          审计档案 e0aeiG$/0  
audit findings                                     审计中发现的事项 ty
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audit implementation stage                        审计实施阶段 d_OHQpfK  
audit mark                                        审计标识 p;C`n)7P7  
audit materiality                                 审计重要性 UZXnABg,J  
audit method                                     审计方法 V-)q&cbW]q  
audit objective                                         审计目标，审计目的 Q"\*JV
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audit of financial statements                      会计报表审计，财务报表审计 Ldig/:  
audit opinion                                     审计意见 8_:jPd!3  
audit period                                      被审计期间，被审计年度 C: H9C  
audit plan                                          审计计划 5Rc 5/m  
audit planning                                    编制审计计划，制定审计计划，审计计划 ?}O\'Fa8
 
audit planning stage                                  审计计划阶段 UoBu0Rx  
audit procedure                                审计程序 \N!k)6\  
audit programme                               审计程序表，具体审计计划 &"25a[x{B  
audit report                                       审计报告 j'v2m
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audit report with a disclaimer of opinion           拒绝表示意见审计报告 *)"` v]  
audit report with a qualified opinion                 有保留意见的审计报告 P=eL24j  
audit report with an adverse opinion                否定意见的审计报告 Dd:Qotu  
audit report with dual dates                      双重日期审计报告 y%z$_V]  
audit reporting stage                                 审计报告阶段 z}kD:A)a  
audit responsibility                                   审计责任 <@JK;qm>S  
audit results                                      审计结果 ]G&d`DNV  
audit risk                                          审计风险 @y)fR.!)1$  
audit sampling                                          审计抽样 o-49o5:1  
audit sampling techniques                         审计抽样方法，审计抽样技术 &;*jMu6  
audit strategies                                  审计策略 A L

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audit summary                                         审计总结，审计小结 _g 3hXsA  
audit team                                         审计小组 iN=-N=  
audit test                                    审计测试 U Tw\_s  
audit trail                                          审计轨迹 X 5pp8~  
audit work                                        审计工作 BgUf:PT  
audit working paper                                 审计工作底稿 td%EbxJK]`  
audited financial statement                        审计会计报表，已审计财务报表 LzP+l>m  
Auditing Guidelines (the～)                      审计规范指南 CH!Lf,G  
auditing standards                             审计准则 mD=x3d  
audit-oriented working paper                          (审计)业务类工作底稿 UoBmS5  
authorisation                                     授权 / tDwgxJ  
authorisation of transaction                       交易的授权 ub7|'+5  
availability                                         可获得性 11O^)_|c  
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balance                                      余额；差额；平衡 ?/5WM%  
balance sheet                                    资产负债表 1s/t}J~zZ  
bank                                                 银行 eM{,B  
bank account                                    银行账户，银行户头 ~X)Aw3}F  
bank statement                                 银行对账单 p^MV<}kk  
barter transaction                              易货交易，以物换物交易 L>Y%$|4  
basis of audit                                    审计依据 p^<*v8,~7  
basis of preparation                                (会计报表的)编制基础 Y{6y.F*Q#  
book of account                               账目，账簿 aF]4%E  
borrowing                                         借款，贷款，借债 7CW
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branch                                              分支，分支机构，分店 <$qe2FtUq  
brought forward                                (账户余额等的)承上年，承上期，承上页 ,_F@9Up  
budget                                              预算 2tMe#V  
building                                      建筑物；大楼 r[ni{&  
business conditions                                  业务情况，经营情况 4'Potv@/  
business licence                               (企业等的)营业执照 aHuZzYQ*"j  
business relation                                业务关系 :G!i]1x<  
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