[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 *DZ7,$LQ~D  
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审计词汇英汉对照 P3Vh|<'7  
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ability to continue as a going concern               持续经营能力 rO{?.#~  
acceptability                                     可接受性，可接受程度 $"MVr5q6  
acceptable level of detection risk                     检查风险的可接受水平 myqwU`s  
acceptance of engagement                       接受委托 BgDWl{pm  
accepting the engagement for the first time              首次接受委托 R?tjobk!  
access to asset                                         对资产的接触 7fSNF7/+  
according to                                     根据，依据，依照 
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account balance                                账户余额 @de0)AJG6  
account for                                       对……进行会计处理，核算；解释 fgC@(dvfk  
accounting                                        会计，会计学 0 VG;z#{J  
accounting advisory serve                        会计咨询服务 ?_p!teb  
accounting firm                                 会计师事务所 ` vFDO$K  
accounting information                      会计信息，会计资料 f5{|_]q]  
accounting period                             会计期间 loE;q}^  
accounting policies                                   会计政策 Z5*(xony0  
accounting professional bodies                 会计职业组织，会计职业团体 3p?nQ O)L  
accounting records                                   会计记录 _IV!9 JL   
accounting responsibility                           会计责任 kg7bZ  
accounting service                             会计服务 WSv%Rxr8L  
accounting standards                                会计准则 ^K_FGE0ec  
Accounting Standards for Business Enterprises       企业会计准则 v]H9`s#,  
accounting system                             会计系统 X=lsuKREZ  
accounting treatment                                会计处理 V\e1NS  
accuracy                                    准确性，精确性 ,S<) )  
additional audit procedures                      追加审计程序 bKzG5|Qu  
addressee                                         收件人，收信人 G)M! , Q  
Administration of State-owned Assets  (the～)     国有资产管理局 /`nkz  
administrative laws and regulations                 行政法规 ~Eb: AC5  
adverse impact                                 不利影响，负面影响 ct OCj$$u  
adverse opinion                                反对意见 FUJ<gqL  
advisory group                                  咨询组，顾问组 Yo=$@~vN]  
agency fee                                        代理费，代理费用 [F;\NJp6?^  
aggregate                                          总计，合计为…… 4i}nk T  
alternation of document and record                 变造文件和记录 g>w {{G  
alternative audit procedures                      替代审计程序，备选审计程序 ^e
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amend                                              修改，修订 ?$uF(>LD  
amortisation                                      摊销 .n4{xQo,EJ  
analytical capacity                             分析能力 ])%UZM6  
analytical procedures                               分析性程序 N`3^:EJL8  
annual financial statements                        年度会计报表，年度财务报表 {.[EXMX  
appendix                                          附录，附表 !
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applicable                                         适用的 xO<%lq`  
applicable laws and regulations                 适用的法规 B.;@i;7L
 
application systems                                  应用系统 4sRg+mMI  
apply consistently                              一贯地执行，一贯地实施 "USzk7=&.  
appropriate                                       适当的，合适的； F< 5kcu#iL  
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appropriate authorization                          适当的授权 (!J;
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appropriateness of audit evidence                    审计证据的适当性 ) j&khHD  
approval                                    批准，核准 .X"&kO>G  
assertion                                    (会计报表上的)认定；确认 J4U_utp  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 3/ uvw>$  
asset                                                 资产，财产 8bs'Ek{'o  
asset restructuring                             资产重组 C&%NO;Ole  
assignment of duties                                 职责的划分 %hw4IcWJ|  
assistant                                     助理，助理人员 NXDkGO/*  
associated company                                 联属公司，联营公司 2QEH!)lvr  
association                                        联合，结合；协会，社团 }~ N\A  
assumption                                       假设，假定 6gO(  8  
at a given date                                         在某一特定时日 ?*r%*CL  
attestation                                         鉴证，公证 K :+q 9;g  
attestation service                             鉴证服务 b` j9}tZ  
audit adjustment                                审计调整 rnp; R  
audit areas                                        审计领域 ]@Z nP,8  
audit conclusion                                审计结论 *qAG0EM|  
audit effectiveness                             审计效果 @,;h!vB*=  
audit efficiency                                  审计效率 O@W/s!&lFa  
audit engagement letter                      审计业务约定书 XqhrQU|wM  
audit evidence                                          审计证据 Ruq>+ }4  
audit fee                                    审计费 S~ S>62  
audit files                                          审计档案 xfC$u`e=  
audit findings                                     审计中发现的事项 #R31VQwK5  
audit implementation stage                        审计实施阶段 rz-61A) _  
audit mark                                        审计标识 9HiyN>(  
audit materiality                                 审计重要性 {hN<Ot  
audit method                                     审计方法 I|K!hQ"m  
audit objective                                         审计目标，审计目的 2@pEiq3  
audit of financial statements                      会计报表审计，财务报表审计 *zDDi(@vtK  
audit opinion                                     审计意见 -aE,KQ  
audit period                                      被审计期间，被审计年度 9 BU#THDm  
audit plan                                          审计计划 @JLN3  
audit planning                                    编制审计计划，制定审计计划，审计计划 Tz.okCo]z  
audit planning stage                                  审计计划阶段 *P]]7DR  
audit procedure                                审计程序 iC^91!<  
audit programme                               审计程序表，具体审计计划 s|c}9/Xe)  
audit report                                       审计报告 =2DK?]K;  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 ]q[(z  
audit report with a qualified opinion                 有保留意见的审计报告
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audit report with an adverse opinion                否定意见的审计报告 uTPAf^|  
audit report with dual dates                      双重日期审计报告 E4Ez)IaKyi  
audit reporting stage                                 审计报告阶段 #Cy3x-!  
audit responsibility                                   审计责任 #902x*Z'c"  
audit results                                      审计结果 !O}e)t  
audit risk                                          审计风险 Vkd_&z7  
audit sampling                                          审计抽样 =A{'57yP  
audit sampling techniques                         审计抽样方法，审计抽样技术 X%JyC_~<  
audit strategies                                  审计策略 YRf$?xa  
audit summary                                         审计总结，审计小结 :sLg$OF  
audit team                                         审计小组 iycceZ  
audit test                                    审计测试 >=:mtcph  
audit trail                                          审计轨迹 nR@mm j  
audit work                                        审计工作 u>agVB4\F  
audit working paper                                 审计工作底稿 ,,80nW9E  
audited financial statement                        审计会计报表，已审计财务报表 0+SZ
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Auditing Guidelines (the～)                      审计规范指南 ?1Vx)j>|  
auditing standards                             审计准则 F$1{w"&  
audit-oriented working paper                          (审计)业务类工作底稿 5WxN
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authorisation                                     授权 w2/
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authorisation of transaction                       交易的授权 )\2KDXc  
availability                                         可获得性 V lO^0r^z  
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balance                                      余额；差额；平衡 /-^J0f+l3  
balance sheet                                    资产负债表 +t&)Z  
bank                                                 银行 F`(;@LO  
bank account                                    银行账户，银行户头 6@FhDj2X  
bank statement                                 银行对账单 q+<,FdG  
barter transaction                              易货交易，以物换物交易 a MFUj+^  
basis of audit                                    审计依据 \+Y=}P>  
basis of preparation                                (会计报表的)编制基础 DrAIQ7Jd  
book of account                               账目，账簿 <&O*' <6C  
borrowing                                         借款，贷款，借债 I5g|)Y Q
 
branch                                              分支，分支机构，分店 V6((5o#  
brought forward                                (账户余额等的)承上年，承上期，承上页 9kqR-T|Q  
budget                                              预算 Lyn{Uag  
building                                      建筑物；大楼 *14:^neoI  
business conditions                                  业务情况，经营情况 vUO[V$rx  
business licence                               (企业等的)营业执照 KC2Z@  
business relation                                业务关系 9xw"NcL  
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