[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 (CO8t~J=  
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审计词汇英汉对照 0SA  c1  
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ability to continue as a going concern               持续经营能力 gb8nST$r  
acceptability                                     可接受性，可接受程度 uiM*!ge  
acceptable level of detection risk                     检查风险的可接受水平 M}3>5*!=  
acceptance of engagement                       接受委托 MQw{^6Z>1  
accepting the engagement for the first time              首次接受委托 ="<+^$7:k  
access to asset                                         对资产的接触 gmy_ZV U'  
according to                                     根据，依据，依照 ;R 'OdQ$o  
account balance                                账户余额 A)s  
account for                                       对……进行会计处理，核算；解释 )^L+iht  
accounting                                        会计，会计学 e{c%o;m(  
accounting advisory serve                        会计咨询服务 Y }Rx`%X  
accounting firm                                 会计师事务所 fMI4'.Od  
accounting information                      会计信息，会计资料 +'JM:};1X8  
accounting period                             会计期间 }(O 7tC  
accounting policies                                   会计政策 |o
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accounting professional bodies                 会计职业组织，会计职业团体 IHMZE42  
accounting records                                   会计记录 doVBVTk^  
accounting responsibility                           会计责任 uF L~^vz  
accounting service                             会计服务 _`*x}  
accounting standards                                会计准则 ?VO*s-G:J  
Accounting Standards for Business Enterprises       企业会计准则 dX,2cK[aG  
accounting system                             会计系统 L:%; Fx2  
accounting treatment                                会计处理 ,/ly|Dv  
accuracy                                    准确性，精确性 9<}d98  
additional audit procedures                      追加审计程序 9bq#&~+  
addressee                                         收件人，收信人 N-4Ld C  
Administration of State-owned Assets  (the～)     国有资产管理局 D />REC^
 
administrative laws and regulations                 行政法规 3zGxe-  
adverse impact                                 不利影响，负面影响 UYD(++  
adverse opinion                                反对意见 fA2H8"r  
advisory group                                  咨询组，顾问组 {&,a)h7&  
agency fee                                        代理费，代理费用 Ojr{z  
aggregate                                          总计，合计为…… FsTE.PT  
alternation of document and record                 变造文件和记录 K({+3vK  
alternative audit procedures                      替代审计程序，备选审计程序 B&+V%~/  
amend                                              修改，修订 G *3O5m  
amortisation                                      摊销 2BsMFMIw1  
analytical capacity                             分析能力 )CYSU(YTD  
analytical procedures                               分析性程序 8s6[?=nM  
annual financial statements                        年度会计报表，年度财务报表 Q!zg=_z-  
appendix                                          附录，附表 G@BF<
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applicable                                         适用的 }<9*eAn`  
applicable laws and regulations                 适用的法规 u&mB;:&  
application systems                                  应用系统 VfAIx]Fa  
apply consistently                              一贯地执行，一贯地实施 e(O"V3wq*6  
appropriate                                       适当的，合适的；
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征用，挪用 =YE"6 iU  
appropriate authorization                          适当的授权 -r_z,h|  
appropriateness of audit evidence                    审计证据的适当性 4%aODr8  
approval                                    批准，核准 #]q<fhJhr$  
assertion                                    (会计报表上的)认定；确认 7-nwfp&|$  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 `LEk/b1(P  
asset                                                 资产，财产 @{j'Pf'  
asset restructuring                             资产重组 d_-{-@  
assignment of duties                                 职责的划分 GCkc[]2p  
assistant                                     助理，助理人员 XTXRC$B  
associated company                                 联属公司，联营公司 mrS:||,_  
association                                        联合，结合；协会，社团 *.8@hPy  
assumption                                       假设，假定 TGY^,H>J  
at a given date                                         在某一特定时日 %
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attestation                                         鉴证，公证 .ss/E   
attestation service                             鉴证服务 B !jT@b{  
audit adjustment                                审计调整 b
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audit areas                                        审计领域 H :}|UW  
audit conclusion                                审计结论 #E3Y; b%v  
audit effectiveness                             审计效果 `[0.G0i  
audit efficiency                                  审计效率 4xjk^N9  
audit engagement letter                      审计业务约定书 Ps4spy0Fp  
audit evidence                                          审计证据 sV@kQ:  
audit fee                                    审计费 -e3m!h  
audit files                                          审计档案 ]/XNfb  
audit findings                                     审计中发现的事项 vClD)Ar  
audit implementation stage                        审计实施阶段 JVD#wwic  
audit mark                                        审计标识 H^Ik FEVs  
audit materiality                                 审计重要性 Qb!9QlW  
audit method                                     审计方法 =1!wep"  
audit objective                                         审计目标，审计目的 ~Yv"
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audit of financial statements                      会计报表审计，财务报表审计 nsqc^ K^  
audit opinion                                     审计意见 ' ^^]Or  
audit period                                      被审计期间，被审计年度 KA#4i
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audit plan                                          审计计划 ^sY ]N7
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audit planning                                    编制审计计划，制定审计计划，审计计划 Vf`n>  
audit planning stage                                  审计计划阶段 -5l74f!i  
audit procedure                                审计程序 79AOv h  
audit programme                               审计程序表，具体审计计划 wLAGe'GX  
audit report                                       审计报告 'QFf 7A  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 M;ac U~J  
audit report with a qualified opinion                 有保留意见的审计报告 $5z O=`  
audit report with an adverse opinion                否定意见的审计报告 9s5gi+l_O  
audit report with dual dates                      双重日期审计报告 ]O3[Te  
audit reporting stage                                 审计报告阶段 ExqI=k`Zs  
audit responsibility                                   审计责任 Xhe25  
audit results                                      审计结果 UxzZr%>s  
audit risk                                          审计风险 0%7c?3#  
audit sampling                                          审计抽样 E)|fKds  
audit sampling techniques                         审计抽样方法，审计抽样技术 pP;GDW4  
audit strategies                                  审计策略 ;]3Tuq  
audit summary                                         审计总结，审计小结 6 :K~w<mMJ  
audit team                                         审计小组 &EYO[~D06  
audit test                                    审计测试 7Q7z6p/\v  
audit trail                                          审计轨迹 m/r4f279  
audit work                                        审计工作 7_)'Re#  
audit working paper                                 审计工作底稿 hhLEU _U  
audited financial statement                        审计会计报表，已审计财务报表 g!( j.xe  
Auditing Guidelines (the～)                      审计规范指南 ;]34l."85  
auditing standards                             审计准则 M]oO1GM  
audit-oriented working paper                          (审计)业务类工作底稿 C s?kZ %  
authorisation                                     授权 v?F~fRH  
authorisation of transaction                       交易的授权 EtK,C~C}8  
availability                                         可获得性 /!rH DcR  
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balance                                      余额；差额；平衡 I:Wrwd  
balance sheet                                    资产负债表 P(8zJk6h),  
bank                                                 银行 8q{ %n   
bank account                                    银行账户，银行户头 glbU\K> >  
bank statement                                 银行对账单 +FRXTku(  
barter transaction                              易货交易，以物换物交易 LRW7_XYz  
basis of audit                                    审计依据 fn>MOD!l  
basis of preparation                                (会计报表的)编制基础 B v/]>Z  
book of account                               账目，账簿 23BzD^2a  
borrowing                                         借款，贷款，借债 n,SDJsS^  
branch                                              分支，分支机构，分店  *[t@j*al  
brought forward                                (账户余额等的)承上年，承上期，承上页 c7.%Bn,  
budget                                              预算 e L[BH8l  
building                                      建筑物；大楼 [vV]lWOp'  
business conditions                                  业务情况，经营情况 E#X(0(A)  
business licence                               (企业等的)营业执照 P#-Ye<V~J(  
business relation                                业务关系 H]K(`) y}4  
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