[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 {24Pv#ZG#^  
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审计词汇英汉对照 Xg"Mjmr  
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ability to continue as a going concern               持续经营能力 U(qM( E  
acceptability                                     可接受性，可接受程度 0$49
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acceptable level of detection risk                     检查风险的可接受水平 .~8IW,[  
acceptance of engagement                       接受委托 C[$<7Mi|;  
accepting the engagement for the first time              首次接受委托 V'?nS&,i  
access to asset                                         对资产的接触 /L[:C=u  
according to                                     根据，依据，依照 WI'csM;M#  
account balance                                账户余额 MN)<Tr2f  
account for                                       对……进行会计处理，核算；解释 X}bgRzj  
accounting                                        会计，会计学 ]R]X#jm  
accounting advisory serve                        会计咨询服务 e
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accounting firm                                 会计师事务所 @49^WY  
accounting information                      会计信息，会计资料 Kd,m;S\  
accounting period                             会计期间 N4mQN90t  
accounting policies                                   会计政策 p|bpE F=U  
accounting professional bodies                 会计职业组织，会计职业团体 CGg6nCB  
accounting records                                   会计记录 86} rz  
accounting responsibility                           会计责任 \S2'3SDd/  
accounting service                             会计服务 eZJOI1wNp  
accounting standards                                会计准则 @o^sp|k !  
Accounting Standards for Business Enterprises       企业会计准则 KoXXNJax  
accounting system                             会计系统 Pr/&p0@aV  
accounting treatment                                会计处理 a+BA~|u^  
accuracy                                    准确性，精确性 9hp0wi@W}  
additional audit procedures                      追加审计程序 Ul@'z|  
addressee                                         收件人，收信人  3i$AR  
Administration of State-owned Assets  (the～)     国有资产管理局 Ia"bP` L  
administrative laws and regulations                 行政法规 Vis?cuU/  
adverse impact                                 不利影响，负面影响 ,zyrBO0 Eq  
adverse opinion                                反对意见 %yrP: fg/  
advisory group                                  咨询组，顾问组 XKK*RVs#  
agency fee                                        代理费，代理费用 |)_<JAN  
aggregate                                          总计，合计为…… f!Ie  
alternation of document and record                 变造文件和记录 n*xNMw1x"T  
alternative audit procedures                      替代审计程序，备选审计程序 5Q'R5
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amend                                              修改，修订 Wl2>U(lj  
amortisation                                      摊销 |O+binq  
analytical capacity                             分析能力 &boBu^,94  
analytical procedures                               分析性程序 f3h9CV  
annual financial statements                        年度会计报表，年度财务报表 Yr,1##u  
appendix                                          附录，附表 |ZKchd8Yq  
applicable                                         适用的 +[7u>RJ  
applicable laws and regulations                 适用的法规 ~5#7i_%@E}  
application systems                                  应用系统 *ZEs5`x  
apply consistently                              一贯地执行，一贯地实施 5m3sjcp_  
appropriate                                       适当的，合适的； +] _} \  
征用，挪用 gy[uqm_ T  
appropriate authorization                          适当的授权 /kq~*s  
appropriateness of audit evidence                    审计证据的适当性 nC Z  
approval                                    批准，核准 7I
 
assertion                                    (会计报表上的)认定；确认 ZqGq%8\.s  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 @'
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asset                                                 资产，财产 _[7uLWyC
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asset restructuring                             资产重组 M;bQid@BG  
assignment of duties                                 职责的划分 `jkn*:m  
assistant                                     助理，助理人员 :4Vt  
associated company                                 联属公司，联营公司 C!P6Z10+j  
association                                        联合，结合；协会，社团 3IxT2@H)  
assumption                                       假设，假定 ),Rj@52l  
at a given date                                         在某一特定时日 <.2Z{;z  
attestation                                         鉴证，公证 N!3f1d7RQ  
attestation service                             鉴证服务 KP(Bu0S  
audit adjustment                                审计调整 >j?uI6Uw  
audit areas                                        审计领域 yC5|"+ A$  
audit conclusion                                审计结论 S'e2~-p0F  
audit effectiveness                             审计效果 &
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audit efficiency                                  审计效率 '37b[~k4  
audit engagement letter                      审计业务约定书 >4E,_`3N  
audit evidence                                          审计证据 V]2z5u_q  
audit fee                                    审计费 $b$D[4  
audit files                                          审计档案 D.e*IP1R  
audit findings                                     审计中发现的事项 `xr%LsNn  
audit implementation stage                        审计实施阶段 73.b9mF  
audit mark                                        审计标识 9.B7Owgr89  
audit materiality                                 审计重要性 (!(bysi9  
audit method                                     审计方法 2P}RZvUd  
audit objective                                         审计目标，审计目的 2^aTW` >L  
audit of financial statements                      会计报表审计，财务报表审计 @:@rks&  
audit opinion                                     审计意见 '9gI=/29D  
audit period                                      被审计期间，被审计年度 xd3  
audit plan                                          审计计划 bW]+Og  
audit planning                                    编制审计计划，制定审计计划，审计计划 dw|0K+-PH  
audit planning stage                                  审计计划阶段 BTyVfq sx  
audit procedure                                审计程序 2 *$n?  
audit programme                               审计程序表，具体审计计划 5dk,!Cjg  
audit report                                       审计报告 6>I.*Qt \l  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 u|c+w)a  
audit report with a qualified opinion                 有保留意见的审计报告 u/f&Wq/  
audit report with an adverse opinion                否定意见的审计报告 g]#Wve  
audit report with dual dates                      双重日期审计报告 :Eyv==  
audit reporting stage                                 审计报告阶段 qu%s 7+  
audit responsibility                                   审计责任 di5_5_$`o  
audit results                                      审计结果 a5M>1&j/eC  
audit risk                                          审计风险 EoeEg,'~F  
audit sampling                                          审计抽样 Tjqn::~D  
audit sampling techniques                         审计抽样方法，审计抽样技术 @El<"\  
audit strategies                                  审计策略 !Xi>{nV  
audit summary                                         审计总结，审计小结 wrU[#g,uvr  
audit team                                         审计小组 08a|]li  
audit test                                    审计测试 $ Zr, -  
audit trail                                          审计轨迹 3#[I_
 
audit work                                        审计工作 [\1l4C  
audit working paper                                 审计工作底稿 lijy?:__  
audited financial statement                        审计会计报表，已审计财务报表 aw1J#5j`n  
Auditing Guidelines (the～)                      审计规范指南 )[*O^bPowI  
auditing standards                             审计准则 f,>i%.  
audit-oriented working paper                          (审计)业务类工作底稿
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authorisation                                     授权 VHCzlg  
authorisation of transaction                       交易的授权 D$E9%'i
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availability                                         可获得性 8A.7=C' z  
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balance                                      余额；差额；平衡 ~*Qpv
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balance sheet                                    资产负债表 /p0LtUMu  
bank                                                 银行 hJsC \C,^  
bank account                                    银行账户，银行户头 RzQS@^u*F0  
bank statement                                 银行对账单 nh)R  
barter transaction                              易货交易，以物换物交易 K3DJ"NJ<Ji  
basis of audit                                    审计依据 C:MGi7f  
basis of preparation                                (会计报表的)编制基础 ,0]28D  
book of account                               账目，账簿 .~ lt+M9  
borrowing                                         借款，贷款，借债 v!A|n3B]p  
branch                                              分支，分支机构，分店 'Y\"^'OU\  
brought forward                                (账户余额等的)承上年，承上期，承上页 RJ4mlW  
budget                                              预算 T9-a uK0d  
building                                      建筑物；大楼 mtd
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business conditions                                  业务情况，经营情况 l0if#?4\r  
business licence                               (企业等的)营业执照 P'9io!
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business relation                                业务关系 #9VY[<  
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