[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 KRa
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审计词汇英汉对照 Tzex\]fw  
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ability to continue as a going concern               持续经营能力 E
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acceptability                                     可接受性，可接受程度 I$7eiW @  
acceptable level of detection risk                     检查风险的可接受水平 S!b18|o "  
acceptance of engagement                       接受委托 n"EKVw7Y  
accepting the engagement for the first time              首次接受委托 $6"(t=%{  
access to asset                                         对资产的接触 F^O83[ S  
according to                                     根据，依据，依照 q\6(
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account balance                                账户余额 qE~_}4\Z9  
account for                                       对……进行会计处理，核算；解释 v=N?(6T  
accounting                                        会计，会计学 *HKw;I   
accounting advisory serve                        会计咨询服务 sT\: **  
accounting firm                                 会计师事务所 [r/zB F-.  
accounting information                      会计信息，会计资料 |u&cN-}C d  
accounting period                             会计期间 FO2e7p^Q  
accounting policies                                   会计政策 I/f\m}}ba  
accounting professional bodies                 会计职业组织，会计职业团体 /}?7Eni  
accounting records                                   会计记录 J$3g3% t  
accounting responsibility                           会计责任 @[n#-!i  
accounting service                             会计服务 Y2 @8B6  
accounting standards                                会计准则 KrE'M  
Accounting Standards for Business Enterprises       企业会计准则 79h~w{IT@  
accounting system                             会计系统 XNJ4T]><  
accounting treatment                                会计处理 1^\w7Rew2  
accuracy                                    准确性，精确性 (GSP3KKo*G  
additional audit procedures                      追加审计程序 zK<af  
addressee                                         收件人，收信人 x)::^'74  
Administration of State-owned Assets  (the～)     国有资产管理局 W$c@C02<  
administrative laws and regulations                 行政法规 1-_r\sb  
adverse impact                                 不利影响，负面影响 BN_h3|)  
adverse opinion                                反对意见 sl]<A[jR  
advisory group                                  咨询组，顾问组 cSb;a\el$  
agency fee                                        代理费，代理费用 =hPXLCeC  
aggregate                                          总计，合计为…… [qYr~:`-[  
alternation of document and record                 变造文件和记录 '.mepxf< f  
alternative audit procedures                      替代审计程序，备选审计程序 =gB5JB<}2  
amend                                              修改，修订 }|P3(*S  
amortisation                                      摊销 TekUY m!G  
analytical capacity                             分析能力 #4^d#Gj  
analytical procedures                               分析性程序 |YJ83nSO~  
annual financial statements                        年度会计报表，年度财务报表 3A#Tn7  
appendix                                          附录，附表 `%C-7D'?  
applicable                                         适用的 JWn26,  
applicable laws and regulations                 适用的法规 :?t~|7O:  
application systems                                  应用系统 P-@MLIC{  
apply consistently                              一贯地执行，一贯地实施 [^5\Ww  
appropriate                                       适当的，合适的； m@4Dz|  
征用，挪用 <)VgGjZ-H  
appropriate authorization                          适当的授权 {7NGfzwp;6  
appropriateness of audit evidence                    审计证据的适当性 0t <nH%N}^  
approval                                    批准，核准 qkb'@f=  
assertion                                    (会计报表上的)认定；确认 G7%bY  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 <L&EH@T  
asset                                                 资产，财产 mayJwBfU  
asset restructuring                             资产重组 ^#/FkEt7bp  
assignment of duties                                 职责的划分 PVCoXOqh  
assistant                                     助理，助理人员 ~66xO9s  
associated company                                 联属公司，联营公司 ~^mUu`@r  
association                                        联合，结合；协会，社团 l:85 _E  
assumption                                       假设，假定 CKsV
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at a given date                                         在某一特定时日 ,erw(7}'.  
attestation                                         鉴证，公证 Rr)+M3'  
attestation service                             鉴证服务 *3GV9'-P  
audit adjustment                                审计调整 xA] L0h]  
audit areas                                        审计领域 "/W[gP[y%  
audit conclusion                                审计结论 P?54"$b  
audit effectiveness                             审计效果 TktH28tK  
audit efficiency                                  审计效率 *r7vDc  
audit engagement letter                      审计业务约定书 Yd^@Ei9
 
audit evidence                                          审计证据 ]R__$fl`8  
audit fee                                    审计费 {Cx5m   
audit files                                          审计档案 tdy2ZPVtTV  
audit findings                                     审计中发现的事项 *IG $"nu  
audit implementation stage                        审计实施阶段 *uky QZ9  
audit mark                                        审计标识 +{J8,^z#  
audit materiality                                 审计重要性 o96C^y{~S  
audit method                                     审计方法 rO1!h%&o"  
audit objective                                         审计目标，审计目的 }Mcb\+[  
audit of financial statements                      会计报表审计，财务报表审计 }r:
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audit opinion                                     审计意见 cnv>&6a)  
audit period                                      被审计期间，被审计年度 {28|LwmL  
audit plan                                          审计计划 g)D_!iz  
audit planning                                    编制审计计划，制定审计计划，审计计划 tK#R`AQ  
audit planning stage                                  审计计划阶段
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audit procedure                                审计程序 {zdMmpQF  
audit programme                               审计程序表，具体审计计划 2eT?qCxqc  
audit report                                       审计报告 {@Mr7*u  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 )Fw/Cu  
audit report with a qualified opinion                 有保留意见的审计报告 /ZLY@&M  
audit report with an adverse opinion                否定意见的审计报告 !vnQ;g5  
audit report with dual dates                      双重日期审计报告 -yYdj1y;  
audit reporting stage                                 审计报告阶段 @mp`C}x"0&  
audit responsibility                                   审计责任 Ui{%q@  
audit results                                      审计结果 ,"(L2+Yp  
audit risk                                          审计风险 PnlI {d  
audit sampling                                          审计抽样 Gr"CHz/  
audit sampling techniques                         审计抽样方法，审计抽样技术 Tb/TP3N  
audit strategies                                  审计策略 J=4>zQ
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audit summary                                         审计总结，审计小结 c8RJOc4X  
audit team                                         审计小组 JKfG/z|  
audit test                                    审计测试 APQq F/  
audit trail                                          审计轨迹 -%K!Ra\W  
audit work                                        审计工作 gv#\}/->4  
audit working paper                                 审计工作底稿 yU? j
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audited financial statement                        审计会计报表，已审计财务报表 s27IeF3  
Auditing Guidelines (the～)                      审计规范指南 o5<<vvdA  
auditing standards                             审计准则 l'@-?p(Vuw  
audit-oriented working paper                          (审计)业务类工作底稿 8`Ya7c>  
authorisation                                     授权 /?\3%<vn  
authorisation of transaction                       交易的授权 9>""x
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availability                                         可获得性 Yo-}uTkw  
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balance                                      余额；差额；平衡 {pzj@b 1S  
balance sheet                                    资产负债表 d_RgKdR )k  
bank                                                 银行 5of3&  
bank account                                    银行账户，银行户头 eRauyL"Q+  
bank statement                                 银行对账单 @[$_cGR7  
barter transaction                              易货交易，以物换物交易 bp1AN9~  
basis of audit                                    审计依据 4ls:BO;k]  
basis of preparation                                (会计报表的)编制基础 /r}L_w I  
book of account                               账目，账簿 :Mf"   
borrowing                                         借款，贷款，借债 6Rd4waj_,U  
branch                                              分支，分支机构，分店 9 _d2u#  
brought forward                                (账户余额等的)承上年，承上期，承上页 M>Q]{/V7T  
budget                                              预算 ==[,;g
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building                                      建筑物；大楼 }\pI`;*O|  
business conditions                                  业务情况，经营情况  O
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business licence                               (企业等的)营业执照 %|Ps|iV  
business relation                                业务关系 IG-\&  
R[WiW RfD  

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