[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 )"s(
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审计词汇英汉对照 IR"=8w#MP  
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ability to continue as a going concern               持续经营能力 (Uk\O`)m  
acceptability                                     可接受性，可接受程度 <2fvEW/#v  
acceptable level of detection risk                     检查风险的可接受水平 8LlWXeD9  
acceptance of engagement                       接受委托 e;&fO[2  
accepting the engagement for the first time              首次接受委托 Y NGS"3F  
access to asset                                         对资产的接触 n)rSgzI  
according to                                     根据，依据，依照 \`YV)"y" ~  
account balance                                账户余额 - s0QEQ  
account for                                       对……进行会计处理，核算；解释 @BqSu|'Du,  
accounting                                        会计，会计学 nPjN\Es6  
accounting advisory serve                        会计咨询服务 #mc6;TRZO  
accounting firm                                 会计师事务所 /XwwB  
accounting information                      会计信息，会计资料 %>,Kd6bdg  
accounting period                             会计期间 %~qY\>  
accounting policies                                   会计政策 mA6Nmq%{ F  
accounting professional bodies                 会计职业组织，会计职业团体 }E

\u2]  
accounting records                                   会计记录 {(^%2dk83C  
accounting responsibility                           会计责任 jNP%BNd1f  
accounting service                             会计服务 DZV U!J  
accounting standards                                会计准则 eed!SmP  
Accounting Standards for Business Enterprises       企业会计准则 >~\CiV4^  
accounting system                             会计系统 O+o_{t\R  
accounting treatment                                会计处理 Dqm;twd>  
accuracy                                    准确性，精确性 r~T3Ieb
 
additional audit procedures                      追加审计程序 pAc "Wo(Q  
addressee                                         收件人，收信人 RU,!F99'1  
Administration of State-owned Assets  (the～)     国有资产管理局 ]s~%1bd  
administrative laws and regulations                 行政法规 7)y +QU]  
adverse impact                                 不利影响，负面影响 \_3#%%z  
adverse opinion                                反对意见 ?4lDoP{  
advisory group                                  咨询组，顾问组 X8( Ws
N  
agency fee                                        代理费，代理费用 d]Mjr2h  
aggregate                                          总计，合计为…… 4z!(!J)  
alternation of document and record                 变造文件和记录 &(rR
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alternative audit procedures                      替代审计程序，备选审计程序 go5l<:9  
amend                                              修改，修订 -P=Hp/ELi  
amortisation                                      摊销 {&.?u1C.\  
analytical capacity                             分析能力 S$i3/t  
analytical procedures                               分析性程序 d#
q8-  
annual financial statements                        年度会计报表，年度财务报表 3H@29TrJ+  
appendix                                          附录，附表 t}-rN5GO  
applicable                                         适用的 |BA<> WE  
applicable laws and regulations                 适用的法规 3Uni{Z]Q)  
application systems                                  应用系统 |=ljN7]!  
apply consistently                              一贯地执行，一贯地实施 ;.b^A  
appropriate                                       适当的，合适的； :faB7wduW;  
征用，挪用 G>0 hi1  
appropriate authorization                          适当的授权 Qb&gKQtt@  
appropriateness of audit evidence                    审计证据的适当性 @3I/57u<  
approval                                    批准，核准 "QCViR  
assertion                                    (会计报表上的)认定；确认 \UBQ:+3  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 v6+<F;G3y>  
asset                                                 资产，财产 w1 tg7^(@  
asset restructuring                             资产重组 C\; $RH  
assignment of duties                                 职责的划分 nAW`G'V#  
assistant                                     助理，助理人员 D^\2a;[AxA  
associated company                                 联属公司，联营公司 ,
SSq4  
association                                        联合，结合；协会，社团 S#^-VZ~U4x  
assumption                                       假设，假定 FK.Qj P:  
at a given date                                         在某一特定时日 t+Hx&_pMj  
attestation                                         鉴证，公证 xsSX~`  
attestation service                             鉴证服务 ,5thD  
audit adjustment                                审计调整 ]eIV'lP,j/  
audit areas                                        审计领域 t'L#8MJ  
audit conclusion                                审计结论 (Y$48@x  
audit effectiveness                             审计效果 J9yB'yE8  
audit efficiency                                  审计效率 {]dH+J7  
audit engagement letter                      审计业务约定书 9U~sRj=D  
audit evidence                                          审计证据 odC}RdN  
audit fee                                    审计费 Gu@Znh-D  
audit files                                          审计档案 9EKc{1 z  
audit findings                                     审计中发现的事项  L\("  
audit implementation stage                        审计实施阶段 MuQ'L=iJ  
audit mark                                        审计标识 ,]|*~dd>G  
audit materiality                                 审计重要性 #~`]eM5`J  
audit method                                     审计方法 X3,+aL`  
audit objective                                         审计目标，审计目的 c9)5G+   
audit of financial statements                      会计报表审计，财务报表审计 6pY<,7t0  
audit opinion                                     审计意见 _=R K  
audit period                                      被审计期间，被审计年度 u3@v  
audit plan                                          审计计划 ?br 4 wl  
audit planning                                    编制审计计划，制定审计计划，审计计划 Ug,23  
audit planning stage                                  审计计划阶段 ; gNoiAxW  
audit procedure                                审计程序 x$Tf IFy  
audit programme                               审计程序表，具体审计计划 RT
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audit report                                       审计报告 \]+57^8r  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 *;yn_z
g  
audit report with a qualified opinion                 有保留意见的审计报告 h`b[c.%  
audit report with an adverse opinion                否定意见的审计报告 g tV*`g  
audit report with dual dates                      双重日期审计报告 ;(,1pi7|  
audit reporting stage                                 审计报告阶段 Vm <9/UG<  
audit responsibility                                   审计责任 rYw
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audit results                                      审计结果 H{nYZOf/  
audit risk                                          审计风险 CxRhMhvP  
audit sampling                                          审计抽样 @O%d2bgEWV  
audit sampling techniques                         审计抽样方法，审计抽样技术 ;l>C [6]  
audit strategies                                  审计策略 +F3`?6UXz  
audit summary                                         审计总结，审计小结 f:|O);nM  
audit team                                         审计小组 y O
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audit test                                    审计测试 Ar VNynQ  
audit trail                                          审计轨迹 {f<\ `  
audit work                                        审计工作 -!b@\=  
audit working paper                                 审计工作底稿 rc9Y:(S1l  
audited financial statement                        审计会计报表，已审计财务报表 OlF5~VAbfb  
Auditing Guidelines (the～)                      审计规范指南 *.ZU" 5e  
auditing standards                             审计准则 Y94/tjt  
audit-oriented working paper                          (审计)业务类工作底稿 37QXML  
authorisation                                     授权 {- ?8r>  
authorisation of transaction                       交易的授权 c/\$AJV.H  
availability                                         可获得性 >hbT'Or@  
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balance                                      余额；差额；平衡 ,t=12R]>  
balance sheet                                    资产负债表 ie%_-  
bank                                                 银行 X0"f>.Lg  
bank account                                    银行账户，银行户头 J%n{R60b  
bank statement                                 银行对账单 5pI=K/-  
barter transaction                              易货交易，以物换物交易 ';0NWFP  
basis of audit                                    审计依据 _cW6H B^j  
basis of preparation                                (会计报表的)编制基础 Cq-#|+zr  
book of account                               账目，账簿 $ZOKB9QccC  
borrowing                                         借款，贷款，借债 3!V$fl0  
branch                                              分支，分支机构，分店 (&a<6k  
brought forward                                (账户余额等的)承上年，承上期，承上页 tuiQk=[c  
budget                                              预算 A,)G$yT\  
building                                      建筑物；大楼 :&oUI&(o  
business conditions                                  业务情况，经营情况 /NDuAjp[@  
business licence                               (企业等的)营业执照 IAJYD/Y&?  
business relation                                业务关系 4/Bn9F  
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