[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 U
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审计词汇英汉对照 PuJ{!S \T7  
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ability to continue as a going concern               持续经营能力 ]P$DAi  
acceptability                                     可接受性，可接受程度 K, 5ax@  
acceptable level of detection risk                     检查风险的可接受水平 Zbh]OCN  
acceptance of engagement                       接受委托 t`,IW{  
accepting the engagement for the first time              首次接受委托 ;x^,t@ xge  
access to asset                                         对资产的接触 \q|PHl  
according to                                     根据，依据，依照 'kvFU_
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account balance                                账户余额 eF^"{a3b  
account for                                       对……进行会计处理，核算；解释 Td1ba^J  
accounting                                        会计，会计学 zD;] sk4  
accounting advisory serve                        会计咨询服务 \]A;EwC4C  
accounting firm                                 会计师事务所 @a\SR'8  
accounting information                      会计信息，会计资料 QCf
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accounting period                             会计期间 !<zzP LC  
accounting policies                                   会计政策 [?@wCY4=  
accounting professional bodies                 会计职业组织，会计职业团体 D!a5# +\C  
accounting records                                   会计记录 ('q vYQ  
accounting responsibility                           会计责任 "q^'5p]  
accounting service                             会计服务 JlQT5k  
accounting standards                                会计准则 6.s?  
Accounting Standards for Business Enterprises       企业会计准则 /^3oq]  
accounting system                             会计系统 y!N)@y4  
accounting treatment                                会计处理 H#6^-6;/  
accuracy                                    准确性，精确性 iv+jv2ZF%  
additional audit procedures                      追加审计程序 B8AzN9v&"N  
addressee                                         收件人，收信人 n E }<e:  
Administration of State-owned Assets  (the～)     国有资产管理局 RIEv*2_O  
administrative laws and regulations                 行政法规 kj!7|1i2  
adverse impact                                 不利影响，负面影响 Vnj/>e3  
adverse opinion                                反对意见 `]P5,  
advisory group                                  咨询组，顾问组 p <=%  
agency fee                                        代理费，代理费用 _G[I2]  
aggregate                                          总计，合计为…… C'cz XZtn  
alternation of document and record                 变造文件和记录 =l4\4td9p  
alternative audit procedures                      替代审计程序，备选审计程序 .q`H`(QM  
amend                                              修改，修订 Va Yu%  
amortisation                                      摊销 Vt=(2d5:p  
analytical capacity                             分析能力 +^DRto=  
analytical procedures                               分析性程序 PT#eXS9_  
annual financial statements                        年度会计报表，年度财务报表 VNrO(j DUv  
appendix                                          附录，附表 j8Q5d`  
applicable                                         适用的 )6:]o&bZ  
applicable laws and regulations                 适用的法规 qD;v/,?  
application systems                                  应用系统 TDFO9%2c  
apply consistently                              一贯地执行，一贯地实施 Bd9hf`% 2  
appropriate                                       适当的，合适的； M"5!s,  
征用，挪用 CQjZAv  
appropriate authorization                          适当的授权 L>Oy7w)Y  
appropriateness of audit evidence                    审计证据的适当性 "Z2Tc)  
approval                                    批准，核准 fb"J Bc}X  
assertion                                    (会计报表上的)认定；确认 2PR7M. V7  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 9;]wF8h  
asset                                                 资产，财产 ,3]?%t0xe  
asset restructuring                             资产重组 '"w}gx  
assignment of duties                                 职责的划分 0L0Jc,(F+  
assistant                                     助理，助理人员
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associated company                                 联属公司，联营公司 =Etwa  
association                                        联合，结合；协会，社团 |3,yq^2  
assumption                                       假设，假定 ,t%CK!8  
at a given date                                         在某一特定时日 Q6.*"`  
attestation                                         鉴证，公证 Q5y q"/=[a  
attestation service                             鉴证服务 <F)w=_%&  
audit adjustment                                审计调整 )y`TymM[F  
audit areas                                        审计领域 IQw %|
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audit conclusion                                审计结论 7^I$%o1g  
audit effectiveness                             审计效果 P 0Efh?oZ  
audit efficiency                                  审计效率 x'2 ,s E  
audit engagement letter                      审计业务约定书 r2SJp @f  
audit evidence                                          审计证据 tCbr<Ug  
audit fee                                    审计费 umm\r&]A  
audit files                                          审计档案 X"k^89y$  
audit findings                                     审计中发现的事项 ~)wwX:;B_  
audit implementation stage                        审计实施阶段
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audit mark                                        审计标识 EI txRHV5  
audit materiality                                 审计重要性 b~/Wnp5  
audit method                                     审计方法 R2N^'  
audit objective                                         审计目标，审计目的 mNx,L+3  
audit of financial statements                      会计报表审计，财务报表审计 i'!jx.  
audit opinion                                     审计意见 
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audit period                                      被审计期间，被审计年度 MOP]\ypn  
audit plan                                          审计计划 m)@Q_{=6M  
audit planning                                    编制审计计划，制定审计计划，审计计划 Kd/[Bs%  
audit planning stage                                  审计计划阶段 rkfQr9Vc  
audit procedure                                审计程序 :/@k5#DY  
audit programme                               审计程序表，具体审计计划 n9kd2[s|  
audit report                                       审计报告 nY{i>Y  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 V;iL[  
audit report with a qualified opinion                 有保留意见的审计报告 dd\bI_  
audit report with an adverse opinion                否定意见的审计报告 QT1:>k  
audit report with dual dates                      双重日期审计报告 { r6]MS#l1  
audit reporting stage                                 审计报告阶段 DYo<5^0  
audit responsibility                                   审计责任 PyC;f8n'(  
audit results                                      审计结果 W>Mse[6`c  
audit risk                                          审计风险 (|g").L  
audit sampling                                          审计抽样 ;'=VrE6  
audit sampling techniques                         审计抽样方法，审计抽样技术 e86Aqehle  
audit strategies                                  审计策略 rWoe ?g  
audit summary                                         审计总结，审计小结 OgEUq''  
audit team                                         审计小组 7$+P|U
 
audit test                                    审计测试 09  
audit trail                                          审计轨迹 W il{FcHY  
audit work                                        审计工作 +P[88!  
audit working paper                                 审计工作底稿 Job/@> ;  
audited financial statement                        审计会计报表，已审计财务报表 "H5&3sF2  
Auditing Guidelines (the～)                      审计规范指南 5mI?p
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auditing standards                             审计准则 m!# _CQ:  
audit-oriented working paper                          (审计)业务类工作底稿 s.^c..e75C  
authorisation                                     授权 Lzh9DYU6  
authorisation of transaction                       交易的授权 M MAA
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availability                                         可获得性 6 oj4Rg+(  
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balance                                      余额；差额；平衡 2;~KL-h0TK  
balance sheet                                    资产负债表 h`?y2?O  
bank                                                 银行 ,dHP`j ?  
bank account                                    银行账户，银行户头 tCZpfZ@+=  
bank statement                                 银行对账单 M'\pkzx  
barter transaction                              易货交易，以物换物交易 [ur H a  
basis of audit                                    审计依据 3AvVU]@&Z@  
basis of preparation                                (会计报表的)编制基础 cJP'ShnCh  
book of account                               账目，账簿 0SJ{@*  
borrowing                                         借款，贷款，借债 `0yb?Nk `:  
branch                                              分支，分支机构，分店 X,>(Y8  
brought forward                                (账户余额等的)承上年，承上期，承上页 }US7Nw  
budget                                              预算 ]ddHA  
building                                      建筑物；大楼 U+4HG  
business conditions                                  业务情况，经营情况 7 ,$axvLw  
business licence                               (企业等的)营业执照 M'^(3#ZU  
business relation                                业务关系 mYj f5  
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