[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 2E33m*C2  
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审计词汇英汉对照 2?u>A3^R  
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ability to continue as a going concern               持续经营能力 "
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acceptability                                     可接受性，可接受程度 Sf);j0G,D  
acceptable level of detection risk                     检查风险的可接受水平 QM\vruTB  
acceptance of engagement                       接受委托 6vbWe@#U/  
accepting the engagement for the first time              首次接受委托 w<3}(1  
access to asset                                         对资产的接触 UCj4%y6t  
according to                                     根据，依据，依照 X6kB R  
account balance                                账户余额 Q&] }`Rp=  
account for                                       对……进行会计处理，核算；解释 7F5t &  
accounting                                        会计，会计学 Z.am^Q^Y!  
accounting advisory serve                        会计咨询服务 |R8=yO%(  
accounting firm                                 会计师事务所 D9zw' RY  
accounting information                      会计信息，会计资料 +c.A|!-  
accounting period                             会计期间 h!5^d!2,  
accounting policies                                   会计政策 `zGK
$,[%  
accounting professional bodies                 会计职业组织，会计职业团体 F1JSf&8  
accounting records                                   会计记录 Q/m))!ikMt  
accounting responsibility                           会计责任 .;yy= Rj  
accounting service                             会计服务 jb~a z  
accounting standards                                会计准则 v_)a=I%o&2  
Accounting Standards for Business Enterprises       企业会计准则 2.ud P  
accounting system                             会计系统 (Z"QHfO'  
accounting treatment                                会计处理 !sQ$a#Ea  
accuracy                                    准确性，精确性 j/4N  
additional audit procedures                      追加审计程序 a\S"d  
addressee                                         收件人，收信人 U_v{Vs  
Administration of State-owned Assets  (the～)     国有资产管理局 S+
3'C  
administrative laws and regulations                 行政法规 X&o!xV -+  
adverse impact                                 不利影响，负面影响 *vc=>AEc  
adverse opinion                                反对意见 F`SOF O  
advisory group                                  咨询组，顾问组 F, Y@  
agency fee                                        代理费，代理费用 AFcsbw  
aggregate                                          总计，合计为…… *Dtwr  
alternation of document and record                 变造文件和记录 u 'DM?mV:-  
alternative audit procedures                      替代审计程序，备选审计程序 k$UgTZ  
amend                                              修改，修订 _I8L#4\(=  
amortisation                                      摊销 F(
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analytical capacity                             分析能力 T =35?   
analytical procedures                               分析性程序 E{kh)-   
annual financial statements                        年度会计报表，年度财务报表 iwWy]V m7  
appendix                                          附录，附表 jY EB`&  
applicable                                         适用的 4d4le  
applicable laws and regulations                 适用的法规 4o8uWS{`  
application systems                                  应用系统 ;F9<Yv  
apply consistently                              一贯地执行，一贯地实施 ";E Mu(IXb  
appropriate                                       适当的，合适的； 2  *IF  
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appropriate authorization                          适当的授权 [
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appropriateness of audit evidence                    审计证据的适当性 FL% GW:  
approval                                    批准，核准 >8Wvz.Nq/  
assertion                                    (会计报表上的)认定；确认 .CdaOWM7  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 RmxgCe(2a  
asset                                                 资产，财产 2ME"=!&5  
asset restructuring                             资产重组 Z m9 e|J  
assignment of duties                                 职责的划分 XIh2Y\33ys  
assistant                                     助理，助理人员 LWHP31{R  
associated company                                 联属公司，联营公司 @GqPU,RO  
association                                        联合，结合；协会，社团 ?#!Hm`\.  
assumption                                       假设，假定 x- kCNy  
at a given date                                         在某一特定时日 vA@Kb3,  
attestation                                         鉴证，公证 bi G=4?Xl  
attestation service                             鉴证服务 F+,X%$A#?  
audit adjustment                                审计调整 (_
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audit areas                                        审计领域 3dfG_a61y  
audit conclusion                                审计结论 hm3,?FMbq  
audit effectiveness                             审计效果 9+"D8 J7  
audit efficiency                                  审计效率 x?Z)q4  
audit engagement letter                      审计业务约定书 `)e;b LP  
audit evidence                                          审计证据 vl*CU"4  
audit fee                                    审计费 ;ZXP*M9  
audit files                                          审计档案 V#[I/D  
audit findings                                     审计中发现的事项 J01w\#62pQ  
audit implementation stage                        审计实施阶段 J~KWn.  
audit mark                                        审计标识 dl;~-'0  
audit materiality                                 审计重要性 4*
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audit method                                     审计方法 mbxJS_P  
audit objective                                         审计目标，审计目的 o0$R|/>i
 
audit of financial statements                      会计报表审计，财务报表审计 H=])o21  
audit opinion                                     审计意见 V&vU her0  
audit period                                      被审计期间，被审计年度 \]GO*]CaV  
audit plan                                          审计计划 GY<E
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audit planning                                    编制审计计划，制定审计计划，审计计划 ~ ui/Qf2|  
audit planning stage                                  审计计划阶段 C-d|;R}Ww  
audit procedure                                审计程序 Af1izS3  
audit programme                               审计程序表，具体审计计划 E@TX>M-&  
audit report                                       审计报告 R5 47  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 r_p9YS@I  
audit report with a qualified opinion                 有保留意见的审计报告 xEQ2iCeC  
audit report with an adverse opinion                否定意见的审计报告 gP8Fe =]  
audit report with dual dates                      双重日期审计报告 c_c]0Tm  
audit reporting stage                                 审计报告阶段 a(Ka2;M4J  
audit responsibility                                   审计责任 5x?eun  
audit results                                      审计结果 L,!?'.*/]  
audit risk                                          审计风险 -q' np0H  
audit sampling                                          审计抽样 Ol H{!  
audit sampling techniques                         审计抽样方法，审计抽样技术 .z&V!2zp  
audit strategies                                  审计策略 _'<V<OjVM!  
audit summary                                         审计总结，审计小结 T
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audit team                                         审计小组 kRs[H xI3  
audit test                                    审计测试 *zeY<6  
audit trail                                          审计轨迹 
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audit work                                        审计工作 SjD,  
audit working paper                                 审计工作底稿 FP<RoA?W  
audited financial statement                        审计会计报表，已审计财务报表 XRXKO>4q  
Auditing Guidelines (the～)                      审计规范指南 P`6 T;|VDk  
auditing standards                             审计准则 9XWF&6w6yf  
audit-oriented working paper                          (审计)业务类工作底稿 /*p4(D_A  
authorisation                                     授权 Ntr5Q IPd  
authorisation of transaction                       交易的授权 |t CD@M  
availability                                         可获得性 ,Hh7'`  
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balance                                      余额；差额；平衡 rubqk4  
balance sheet                                    资产负债表 #n%?}  
bank                                                 银行 mNN,}nHu  
bank account                                    银行账户，银行户头 #3u3WTk+  
bank statement                                 银行对账单 q# gZ\V$I  
barter transaction                              易货交易，以物换物交易 nV38Mj2U  
basis of audit                                    审计依据 '&Ox,i]t  
basis of preparation                                (会计报表的)编制基础 nP?=uGqCBq  
book of account                               账目，账簿 W=M&U  
borrowing                                         借款，贷款，借债  84L!r  
branch                                              分支，分支机构，分店 f^]( D'L?D  
brought forward                                (账户余额等的)承上年，承上期，承上页 #b\&Md|;  
budget                                              预算 w8:F^{  
building                                      建筑物；大楼 K+2b NKZ0  
business conditions                                  业务情况，经营情况 d='z^vHK  
business licence                               (企业等的)营业执照 SF+ ^dPwj  
business relation                                业务关系 {YZ)IaqZ  
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