[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 J[}j8x?r  
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审计词汇英汉对照 GYtgw9 "Y  
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ability to continue as a going concern               持续经营能力 "7-}#_!g  
acceptability                                     可接受性，可接受程度 zSA"f_e  
acceptable level of detection risk                     检查风险的可接受水平 sC"w{_D@*4  
acceptance of engagement                       接受委托 ByE@4+9  
accepting the engagement for the first time              首次接受委托 ShQ!'[J  
access to asset                                         对资产的接触 A#`$#CO  
according to                                     根据，依据，依照 "Pc}-&  
account balance                                账户余额 J<0sT=/2$  
account for                                       对……进行会计处理，核算；解释 d v4~CW%Td  
accounting                                        会计，会计学 OeGLMDw  
accounting advisory serve                        会计咨询服务 $J4)z&%dr  
accounting firm                                 会计师事务所 _|;d D  
accounting information                      会计信息，会计资料 mY=sh{ir  
accounting period                             会计期间 C`ZU. |R  
accounting policies                                   会计政策 }x#e.}hf&  
accounting professional bodies                 会计职业组织，会计职业团体 KO`dAB F}  
accounting records                                   会计记录 x;SY80D  
accounting responsibility                           会计责任 le_aIbB"P  
accounting service                             会计服务 P@bPdw!JA  
accounting standards                                会计准则 g3Q;]8Y&  
Accounting Standards for Business Enterprises       企业会计准则 e)s l  
accounting system                             会计系统 Y4N7# 5  
accounting treatment                                会计处理 R:l&2  
accuracy                                    准确性，精确性 "([gN:   
additional audit procedures                      追加审计程序 x44V 9-o  
addressee                                         收件人，收信人 HS*Y%*  
Administration of State-owned Assets  (the～)     国有资产管理局 $[Ut])4 ~  
administrative laws and regulations                 行政法规 {\k }:)  
adverse impact                                 不利影响，负面影响 J(8?6&=ck  
adverse opinion                                反对意见 EXbZ9 o*  
advisory group                                  咨询组，顾问组

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agency fee                                        代理费，代理费用 ?c8(<_I+  
aggregate                                          总计，合计为…… cBbumf9C  
alternation of document and record                 变造文件和记录 <l!:#u  
alternative audit procedures                      替代审计程序，备选审计程序 z&c}  
amend                                              修改，修订 # bjK]+  
amortisation                                      摊销 t>a D;|Y  
analytical capacity                             分析能力 ]H{*Z3S  
analytical procedures                               分析性程序 o&M
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annual financial statements                        年度会计报表，年度财务报表 *Ej;}KSv  
appendix                                          附录，附表 UlNiH  
applicable                                         适用的 J8@.qC'!  
applicable laws and regulations                 适用的法规 ;K7kBp\d  
application systems                                  应用系统 Kwm_Y5`A
 
apply consistently                              一贯地执行，一贯地实施 a*}>yad  
appropriate                                       适当的，合适的； >S0kiGDV{
 
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appropriate authorization                          适当的授权 <_
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appropriateness of audit evidence                    审计证据的适当性 _u;pD-  
approval                                    批准，核准 @d^DU5ats>  
assertion                                    (会计报表上的)认定；确认 vgDpo@fz8  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 1he5Zevm}  
asset                                                 资产，财产 " 1XTgCu\  
asset restructuring                             资产重组 0; )Q  
assignment of duties                                 职责的划分 r9!s@n  
assistant                                     助理，助理人员 h 2JmRO  
associated company                                 联属公司，联营公司 eU`O=uE   
association                                        联合，结合；协会，社团 p{v*/<.;  
assumption                                       假设，假定 o~CEja&(  
at a given date                                         在某一特定时日 b>i5r$S8G  
attestation                                         鉴证，公证 Tb;,t=;u  
attestation service                             鉴证服务 SHB'g){P  
audit adjustment                                审计调整  (~bx%  
audit areas                                        审计领域 a[z$ae7  
audit conclusion                                审计结论 z`$c4p6G6  
audit effectiveness                             审计效果 N5`z S79W  
audit efficiency                                  审计效率 t,r:='  
audit engagement letter                      审计业务约定书 8sBT&A6&j  
audit evidence                                          审计证据 Q
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audit fee                                    审计费 A)j!Wgs^z  
audit files                                          审计档案 =vQ J2Rg  
audit findings                                     审计中发现的事项 `:EhYj.  
audit implementation stage                        审计实施阶段 oclU)f.,  
audit mark                                        审计标识 X<$DN
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audit materiality                                 审计重要性 O^6anUV0  
audit method                                     审计方法 CCt\[hl  
audit objective                                         审计目标，审计目的  /d!  
audit of financial statements                      会计报表审计，财务报表审计 L AA(2  
audit opinion                                     审计意见 hosY`"X  
audit period                                      被审计期间，被审计年度 \o72VHG66  
audit plan                                          审计计划 SsZSR.tD  
audit planning                                    编制审计计划，制定审计计划，审计计划 @x743}Y\  
audit planning stage                                  审计计划阶段 AOKC1iD%Y  
audit procedure                                审计程序 8HZ+r/j  
audit programme                               审计程序表，具体审计计划 %QGw`E   
audit report                                       审计报告 .,#H]?Wil  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 cPAR.h,b?  
audit report with a qualified opinion                 有保留意见的审计报告 .oLV\'HAR  
audit report with an adverse opinion                否定意见的审计报告 pWv1XTs@t:  
audit report with dual dates                      双重日期审计报告 N]
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audit reporting stage                                 审计报告阶段 gVR]z9  
audit responsibility                                   审计责任 yf8kBT:&S  
audit results                                      审计结果 XTJD>  
audit risk                                          审计风险 0d9z8y  
audit sampling                                          审计抽样 xZ9:9/Vg  
audit sampling techniques                         审计抽样方法，审计抽样技术 l:!L+t*}6  
audit strategies                                  审计策略 EE!}$q
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audit summary                                         审计总结，审计小结 kk3^m1  
audit team                                         审计小组 
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audit test                                    审计测试 MCT1ZZpPr  
audit trail                                          审计轨迹 ,JV0ib,  
audit work                                        审计工作 St- uE|8  
audit working paper                                 审计工作底稿 F`nQS&y  
audited financial statement                        审计会计报表，已审计财务报表 Iv6 q(c  
Auditing Guidelines (the～)                      审计规范指南 ijF_ KP'  
auditing standards                             审计准则 Yv;s3>r  
audit-oriented working paper                          (审计)业务类工作底稿 LSJ?;Zg(=z  
authorisation                                     授权 cqNK`3:.j  
authorisation of transaction                       交易的授权 3`HK^((o  
availability                                         可获得性 lS.Adl^k  
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balance                                      余额；差额；平衡 -1g:3'% P  
balance sheet                                    资产负债表 +$,Re.WnP  
bank                                                 银行 k&]nF,f
 
bank account                                    银行账户，银行户头 qos7u91z  
bank statement                                 银行对账单 >1~ /:DJ  
barter transaction                              易货交易，以物换物交易 V)`2Kw  
basis of audit                                    审计依据 /~[Lr   
basis of preparation                                (会计报表的)编制基础 9oWU]A\k>  
book of account                               账目，账簿 x<NPp&GE  
borrowing                                         借款，贷款，借债 ,BU;i%G&s  
branch                                              分支，分支机构，分店 N I >%v  
brought forward                                (账户余额等的)承上年，承上期，承上页 RdTM5ANT  
budget                                              预算 9E!le=>  
building                                      建筑物；大楼 cj/`m$  
business conditions                                  业务情况，经营情况 E $@W~).!  
business licence                               (企业等的)营业执照 -Aj)<KNx[  
business relation                                业务关系 V2YK T,5  
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