[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 -fg
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审计词汇英汉对照 ~R AH -]  
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ability to continue as a going concern               持续经营能力 )_K@?rWS  
acceptability                                     可接受性，可接受程度 1ZFSz {  
acceptable level of detection risk                     检查风险的可接受水平 ea>\.D-S  
acceptance of engagement                       接受委托 'k Z1&_{  
accepting the engagement for the first time              首次接受委托 /-4B)mL  
access to asset                                         对资产的接触 XqH<)B ]  
according to                                     根据，依据，依照 aW$nNUVD  
account balance                                账户余额 *v/*_6
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account for                                       对……进行会计处理，核算；解释 #e>MNc 'z  
accounting                                        会计，会计学 J3^ZPW  
accounting advisory serve                        会计咨询服务 ^(vd8&71  
accounting firm                                 会计师事务所 S Tk#hhx  
accounting information                      会计信息，会计资料 3F!+c 8e  
accounting period                             会计期间 gSYX@'Q!  
accounting policies                                   会计政策 +aq
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accounting professional bodies                 会计职业组织，会计职业团体 7!nAWlQ&-E  
accounting records                                   会计记录 =W*`HV- w  
accounting responsibility                           会计责任 _u2  
accounting service                             会计服务 $Xc<K
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accounting standards                                会计准则 -V/i%_+Ze  
Accounting Standards for Business Enterprises       企业会计准则 9'h^59  
accounting system                             会计系统 Asu"#sd  
accounting treatment                                会计处理 j)qh>y)  
accuracy                                    准确性，精确性 M[_I16s  
additional audit procedures                      追加审计程序 .Kwl8xRg  
addressee                                         收件人，收信人 Yg?{x@  
Administration of State-owned Assets  (the～)     国有资产管理局 x's-UO"^  
administrative laws and regulations                 行政法规 Z"+!ayA7D  
adverse impact                                 不利影响，负面影响 cSk}53  
adverse opinion                                反对意见 >;W(Jb7e
 
advisory group                                  咨询组，顾问组 $u"$mg7x  
agency fee                                        代理费，代理费用 r^^C9"  
aggregate                                          总计，合计为…… ".D +# 2Kl  
alternation of document and record                 变造文件和记录 #?6RoFgMe  
alternative audit procedures                      替代审计程序，备选审计程序 'Sh5W%NM  
amend                                              修改，修订 ^T,cXpx|  
amortisation                                      摊销 g>zL{[e!  
analytical capacity                             分析能力 .p>8oOp  
analytical procedures                               分析性程序 &}1)]6q$  
annual financial statements                        年度会计报表，年度财务报表 a"aV&t  
appendix                                          附录，附表 w,9F riW  
applicable                                         适用的 |Wk G='02  
applicable laws and regulations                 适用的法规 hGV/P94  
application systems                                  应用系统 Zh
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apply consistently                              一贯地执行，一贯地实施 OhEL9"\<  
appropriate                                       适当的，合适的； Din)5CxFX  
征用，挪用 ;xwQzu%M>5  
appropriate authorization                          适当的授权 '7s!NF2  
appropriateness of audit evidence                    审计证据的适当性 E76:}(  
approval                                    批准，核准 S &u94hlC  
assertion                                    (会计报表上的)认定；确认 tO3 ;;%  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 IhLfuyFWu  
asset                                                 资产，财产 I#U44+c  
asset restructuring                             资产重组 7!%"8Rl-  
assignment of duties                                 职责的划分 sXu+F2O  
assistant                                     助理，助理人员 W$S.?[
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associated company                                 联属公司，联营公司 N<99K!   
association                                        联合，结合；协会，社团 vE(Hy&Q&  
assumption                                       假设，假定 e_TDO   
at a given date                                         在某一特定时日 9G ~P)Z!0  
attestation                                         鉴证，公证 EA .U>5Fq  
attestation service                             鉴证服务 SZvsJ)  
audit adjustment                                审计调整 q=6Y2Q  
audit areas                                        审计领域 vN GvEJ`qn  
audit conclusion                                审计结论 5Y^YKV{  
audit effectiveness                             审计效果 K>y+3HN[6  
audit efficiency                                  审计效率 pdSyx>rJ  
audit engagement letter                      审计业务约定书 YSyW '~!b  
audit evidence                                          审计证据 NY x4& *le  
audit fee                                    审计费 =Frr#t!(w0  
audit files                                          审计档案 UhK,H   
audit findings                                     审计中发现的事项 <lR8MqjM_  
audit implementation stage                        审计实施阶段 ;rgsPVbVf  
audit mark                                        审计标识 YPl{5=  
audit materiality                                 审计重要性 Gj3/&'k6  
audit method                                     审计方法
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audit objective                                         审计目标，审计目的 s8Oz^5p(  
audit of financial statements                      会计报表审计，财务报表审计 2uVm?nm  
audit opinion                                     审计意见 ?*,q#ZkA9W  
audit period                                      被审计期间，被审计年度 v0=~PN~E  
audit plan                                          审计计划 1 <+^$QL  
audit planning                                    编制审计计划，制定审计计划，审计计划 0P(}e[~Z  
audit planning stage                                  审计计划阶段 rNc>1}DDS  
audit procedure                                审计程序 zdCt#=QV?R  
audit programme                               审计程序表，具体审计计划 7f>n`nq?  
audit report                                       审计报告  >pKI'  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 ?3# X 5WT  
audit report with a qualified opinion                 有保留意见的审计报告 K-ebAaiC  
audit report with an adverse opinion                否定意见的审计报告 yFG&Ir  
audit report with dual dates                      双重日期审计报告 Sgj6tH2M  
audit reporting stage                                 审计报告阶段 o/R-1\Dn  
audit responsibility                                   审计责任 RS~oSoAE  
audit results                                      审计结果 =#fqFL,  
audit risk                                          审计风险 dkjL;1   
audit sampling                                          审计抽样 3$Je,|bs  
audit sampling techniques                         审计抽样方法，审计抽样技术 lV
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audit strategies                                  审计策略 dImm},  
audit summary                                         审计总结，审计小结 !?{5ET,gtN  
audit team                                         审计小组 x>cu<,e$d\  
audit test                                    审计测试 sC>8[Jatd  
audit trail                                          审计轨迹 C$8=HM3  
audit work                                        审计工作 Yh=Zn[U  
audit working paper                                 审计工作底稿 v&Kw 3!X#E  
audited financial statement                        审计会计报表，已审计财务报表 sZc<h]L(g  
Auditing Guidelines (the～)                      审计规范指南 _),@^^&x  
auditing standards                             审计准则 \;}dSSB1  
audit-oriented working paper                          (审计)业务类工作底稿 TUG3#PSnm*  
authorisation                                     授权 Z_%>yqDC  
authorisation of transaction                       交易的授权 /-T%yuU  
availability                                         可获得性 A.n1|Q
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balance                                      余额；差额；平衡 EOL03N  
balance sheet                                    资产负债表 kDsUKO p  
bank                                                 银行 TO<g@u]*  
bank account                                    银行账户，银行户头
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bank statement                                 银行对账单 ZYG"nmNd  
barter transaction                              易货交易，以物换物交易 y^ohns5{  
basis of audit                                    审计依据 XZhhr1-<a  
basis of preparation                                (会计报表的)编制基础 BtspnVBez  
book of account                               账目，账簿 xfb%bkr  
borrowing                                         借款，贷款，借债 95}"AIi  
branch                                              分支，分支机构，分店 }U9e#>ex  
brought forward                                (账户余额等的)承上年，承上期，承上页 ;RXv%ML  
budget                                              预算 \a<E3 <  
building                                      建筑物；大楼 ;k>{I8L~  
business conditions                                  业务情况，经营情况 tZJKB1#WbP  
business licence                               (企业等的)营业执照 |$Td-M^)  
business relation                                业务关系 T"O!  
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