[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 ElA(1o|9I  
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审计词汇英汉对照 bo-L|R&O  
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ability to continue as a going concern               持续经营能力 6)veuA3]  
acceptability                                     可接受性，可接受程度 G3o`\4p  
acceptable level of detection risk                     检查风险的可接受水平 K|Xr~\=  
acceptance of engagement                       接受委托 .(7m[-iF!  
accepting the engagement for the first time              首次接受委托 cN:dy#  
access to asset                                         对资产的接触  r4M ;]  
according to                                     根据，依据，依照 ZY|$[>X!  
account balance                                账户余额 Mi}.  
account for                                       对……进行会计处理，核算；解释 g3 opN>W  
accounting                                        会计，会计学 []$L"?]0uk  
accounting advisory serve                        会计咨询服务 7 Bym?   
accounting firm                                 会计师事务所 ||))gI`3a  
accounting information                      会计信息，会计资料 B|"-Ed  
accounting period                             会计期间 UP7?9\  
accounting policies                                   会计政策 +!K*FU=).  
accounting professional bodies                 会计职业组织，会计职业团体 {TZV^gT4  
accounting records                                   会计记录 ?IG[W+M8  
accounting responsibility                           会计责任 l<;~sag  
accounting service                             会计服务 Pj1k?7  
accounting standards                                会计准则 (
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Accounting Standards for Business Enterprises       企业会计准则 >9NC2%61S  
accounting system                             会计系统 je`Inn<  
accounting treatment                                会计处理 Ig<# {V  
accuracy                                    准确性，精确性 r&+w)U~  
additional audit procedures                      追加审计程序 F1t+D)KA>  
addressee                                         收件人，收信人 _SnD)k+TgJ  
Administration of State-owned Assets  (the～)     国有资产管理局 $)eS Gslz  
administrative laws and regulations                 行政法规 N9s+Tm  
adverse impact                                 不利影响，负面影响 J@OK"%12  
adverse opinion                                反对意见 U s.k,  
advisory group                                  咨询组，顾问组 fDRG+/q(+  
agency fee                                        代理费，代理费用 Tol"D2cyf  
aggregate                                          总计，合计为…… ME66B
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alternation of document and record                 变造文件和记录 $*:g~#bh  
alternative audit procedures                      替代审计程序，备选审计程序 y'!"GrbZ  
amend                                              修改，修订 >Q=Q%~  
amortisation                                      摊销 8F&Y;  
analytical capacity                             分析能力 ?./%7v  
analytical procedures                               分析性程序 ~)VI`36X  
annual financial statements                        年度会计报表，年度财务报表 pqTaN=R8  
appendix                                          附录，附表 dQz#&&s-  
applicable                                         适用的 91-[[<  
applicable laws and regulations                 适用的法规 8Wo!NG:V5  
application systems                                  应用系统 f40OVT
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apply consistently                              一贯地执行，一贯地实施 phQ{<wzwp  
appropriate                                       适当的，合适的； oQA,57B  
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appropriate authorization                          适当的授权 G)q;)n;*=  
appropriateness of audit evidence                    审计证据的适当性 I
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approval                                    批准，核准 E $P?%<o  
assertion                                    (会计报表上的)认定；确认 kS?CKd9by  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 Bg] %  
asset                                                 资产，财产 Z6-ZAS(>m  
asset restructuring                             资产重组 p:)=i"uL  
assignment of duties                                 职责的划分 U~d%5?q  
assistant                                     助理，助理人员 8 C9ny}  
associated company                                 联属公司，联营公司 ?\kuP ?\  
association                                        联合，结合；协会，社团 UmArl)R/  
assumption                                       假设，假定 =\
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at a given date                                         在某一特定时日 '\GU(j  
attestation                                         鉴证，公证 +&dkJ 4g[  
attestation service                             鉴证服务 \._|_+HiW  
audit adjustment                                审计调整 G
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audit areas                                        审计领域 D&@Iuo  
audit conclusion                                审计结论 mlPvF%Ba  
audit effectiveness                             审计效果 f-634KuP  
audit efficiency                                  审计效率 /::Y &&$f  
audit engagement letter                      审计业务约定书 m\XG7uo~  
audit evidence                                          审计证据 4*D"*kR;  
audit fee                                    审计费 'c_K[p$  
audit files                                          审计档案 5^R?+<rd  
audit findings                                     审计中发现的事项 8.>himL  
audit implementation stage                        审计实施阶段 O"/Sv'|H #  
audit mark                                        审计标识 +,]VXH<y  
audit materiality                                 审计重要性 D1$ER>
 
audit method                                     审计方法 I~6 o<HO  
audit objective                                         审计目标，审计目的 !Qf*d;wxn(  
audit of financial statements                      会计报表审计，财务报表审计 =6+99<G|%M  
audit opinion                                     审计意见 c-v-UO%  
audit period                                      被审计期间，被审计年度 Ni%@bU $  
audit plan                                          审计计划 J .VZD  
audit planning                                    编制审计计划，制定审计计划，审计计划 ksCF"o/@V  
audit planning stage                                  审计计划阶段 JypP[yQ  
audit procedure                                审计程序 "vT$?IoEV  
audit programme                               审计程序表，具体审计计划 c&x1aF "B  
audit report                                       审计报告 [[w |  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 1;DRcVyS+  
audit report with a qualified opinion                 有保留意见的审计报告 z[ 'G"yCi  
audit report with an adverse opinion                否定意见的审计报告 J3(E{w8Q  
audit report with dual dates                      双重日期审计报告 1D38T  
audit reporting stage                                 审计报告阶段 [qC0YM  
audit responsibility                                   审计责任 OScqf]H  
audit results                                      审计结果 &r~s3S{pQ  
audit risk                                          审计风险 [3I
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audit sampling                                          审计抽样 =*I|z+  
audit sampling techniques                         审计抽样方法，审计抽样技术 VX82n,'=t  
audit strategies                                  审计策略  jr_z ?  
audit summary                                         审计总结，审计小结 5&h">_j  
audit team                                         审计小组 (Li0*wRb  
audit test                                    审计测试 vf$IF|  
audit trail                                          审计轨迹 Lr5{c5M  
audit work                                        审计工作 9(nq 4HvI  
audit working paper                                 审计工作底稿 77y+ik
 
audited financial statement                        审计会计报表，已审计财务报表 Goc?HR  
Auditing Guidelines (the～)                      审计规范指南 f$6N  
auditing standards                             审计准则 pf107S  
audit-oriented working paper                          (审计)业务类工作底稿 q*|Alrm  
authorisation                                     授权 }]PHE(}7  
authorisation of transaction                       交易的授权 1^2Q`~,g  
availability                                         可获得性 L
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balance                                      余额；差额；平衡 @4D{lb"{  
balance sheet                                    资产负债表 ,a
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bank                                                 银行 Nh_\{ &r  
bank account                                    银行账户，银行户头 fK+ 5  
bank statement                                 银行对账单 =JgR c7  
barter transaction                              易货交易，以物换物交易 VgOD
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basis of audit                                    审计依据 G_J}^B*?%v  
basis of preparation                                (会计报表的)编制基础 1}c'UEr%)  
book of account                               账目，账簿 'j<u0'K@  
borrowing                                         借款，贷款，借债 86N,04  
branch                                              分支，分支机构，分店 ooUVVp  
brought forward                                (账户余额等的)承上年，承上期，承上页 d1/9 A-{  
budget                                              预算 c9fz x  
building                                      建筑物；大楼 VXWV Pj#  
business conditions                                  业务情况，经营情况 vdAd@Z~\  
business licence                               (企业等的)营业执照 oKCy,Ot<  
business relation                                业务关系 r A(A$VR  
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