[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 f`uRC-B/  
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审计词汇英汉对照 !-f Bw  
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ability to continue as a going concern               持续经营能力 :;7I_tb  
acceptability                                     可接受性，可接受程度 lZ\8W^  
acceptable level of detection risk                     检查风险的可接受水平 |HAJDhM,l  
acceptance of engagement                       接受委托 e /JQ #A  
accepting the engagement for the first time              首次接受委托 A]/o-S_  
access to asset                                         对资产的接触 eyJ07  
according to                                     根据，依据，依照 EMW6'  
account balance                                账户余额 2ndn8_l  
account for                                       对……进行会计处理，核算；解释 ;"wCBuXcu  
accounting                                        会计，会计学 @0?!bua_|  
accounting advisory serve                        会计咨询服务 aKbmj  
accounting firm                                 会计师事务所 /9w>:i81  
accounting information                      会计信息，会计资料 I9*cEZ!l=e  
accounting period                             会计期间 "#j}F u_!  
accounting policies                                   会计政策 +J X;T(T  
accounting professional bodies                 会计职业组织，会计职业团体 M<fhQJ  
accounting records                                   会计记录 H$(bSw$  
accounting responsibility                           会计责任 \n)',4mY  
accounting service                             会计服务 f&^(f1WO  
accounting standards                                会计准则 @^W`Yg)C  
Accounting Standards for Business Enterprises       企业会计准则 *x"80UXL  
accounting system                             会计系统 \2i7\U  
accounting treatment                                会计处理 n{;j  
accuracy                                    准确性，精确性 W_\zx<m  
additional audit procedures                      追加审计程序 L_8zZ8 o  
addressee                                         收件人，收信人 _IDZ.\'>$  
Administration of State-owned Assets  (the～)     国有资产管理局 1sQIfX#2f  
administrative laws and regulations                 行政法规 !+T1kMP+l  
adverse impact                                 不利影响，负面影响 C9n%!()>  
adverse opinion                                反对意见 7~/cz_  
advisory group                                  咨询组，顾问组 4>hHUz[ _  
agency fee                                        代理费，代理费用 <>cS@V5j  
aggregate                                          总计，合计为…… HGDrH   
alternation of document and record                 变造文件和记录 V#t _gS  
alternative audit procedures                      替代审计程序，备选审计程序 6[> lzEZ  
amend                                              修改，修订 k9^Hmhjw  
amortisation                                      摊销 Ey46JO"  
analytical capacity                             分析能力 d8j1L/e  
analytical procedures                               分析性程序 m~ tvuz I  
annual financial statements                        年度会计报表，年度财务报表 "s*-dZO  
appendix                                          附录，附表 vT'Bs;QR  
applicable                                         适用的  ggr  
applicable laws and regulations                 适用的法规 k_al*iM>H  
application systems                                  应用系统 #WpkL]g2+%  
apply consistently                              一贯地执行，一贯地实施 'rD6MY  
appropriate                                       适当的，合适的； 6OES'3Cy  
征用，挪用 *Z5^WHwg  
appropriate authorization                          适当的授权 /0h *(nL  
appropriateness of audit evidence                    审计证据的适当性 3FEJ 9ZyG  
approval                                    批准，核准 p*Bty@CRi  
assertion                                    (会计报表上的)认定；确认 ;?-AFd\i
 
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 IV QH p  
asset                                                 资产，财产 H"C'<(4*\  
asset restructuring                             资产重组 aER|5!7(2\  
assignment of duties                                 职责的划分 K"}fD;3  
assistant                                     助理，助理人员 ou|emAV  
associated company                                 联属公司，联营公司 p5Q]/DhG  
association                                        联合，结合；协会，社团 Qw5nfg3T  
assumption                                       假设，假定 3dShznlf_*  
at a given date                                         在某一特定时日 GP|=4T}Bf  
attestation                                         鉴证，公证 I$n=>s  
attestation service                             鉴证服务 S:\i M:  
audit adjustment                                审计调整 8sG3<$Z^  
audit areas                                        审计领域 092t6 D}  
audit conclusion                                审计结论 ^E ! v D  
audit effectiveness                             审计效果 XZ r I w  
audit efficiency                                  审计效率 Q M,
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audit engagement letter                      审计业务约定书 8s%/5v"  
audit evidence                                          审计证据 z`y9<+  
audit fee                                    审计费 B~Q-V&@o  
audit files                                          审计档案 !,WGd|oJ  
audit findings                                     审计中发现的事项 BxY t*b%  
audit implementation stage                        审计实施阶段 'm%{Rz>
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audit mark                                        审计标识 ?mQ^"
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audit materiality                                 审计重要性 prBLNZp  
audit method                                     审计方法 q!c(~UVw  
audit objective                                         审计目标，审计目的 wN2+3LY{  
audit of financial statements                      会计报表审计，财务报表审计 ]' mbHkn68  
audit opinion                                     审计意见 .J#'k+>  
audit period                                      被审计期间，被审计年度 E$d3+``  
audit plan                                          审计计划 ijI/z 5  
audit planning                                    编制审计计划，制定审计计划，审计计划 ]m]`J|%i  
audit planning stage                                  审计计划阶段 'X~tt#T  
audit procedure                                审计程序 z*Sm5i&)_q  
audit programme                               审计程序表，具体审计计划 v1h(_NLI!  
audit report                                       审计报告 ~Eut_d  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 e_BG%+;G,  
audit report with a qualified opinion                 有保留意见的审计报告 D{|qP nE4  
audit report with an adverse opinion                否定意见的审计报告 2`yhxO  
audit report with dual dates                      双重日期审计报告 a(Y'C`x
 
audit reporting stage                                 审计报告阶段 |J`EM7qMK  
audit responsibility                                   审计责任 
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audit results                                      审计结果 ?M2(80  
audit risk                                          审计风险 O--p)\  
audit sampling                                          审计抽样 61\u{@
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audit sampling techniques                         审计抽样方法，审计抽样技术 \?bV\/GBR  
audit strategies                                  审计策略 ,RP-)j"Wff  
audit summary                                         审计总结，审计小结 R^Rc!G}  
audit team                                         审计小组 c=\tf~}^Ms  
audit test                                    审计测试 r4.6W[|d  
audit trail                                          审计轨迹 7GA8sK  
audit work                                        审计工作 Gk;YAI  
audit working paper                                 审计工作底稿 "SF0b jG9C  
audited financial statement                        审计会计报表，已审计财务报表 \j)Evjw  
Auditing Guidelines (the～)                      审计规范指南 J )1  
auditing standards                             审计准则 6K2e]r  
audit-oriented working paper                          (审计)业务类工作底稿 p_r`"  
authorisation                                     授权 r)(5,*v  
authorisation of transaction                       交易的授权 =j]y ?;7q  
availability                                         可获得性 ycGY5t@K@  
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balance                                      余额；差额；平衡 \BOoY#!a  
balance sheet                                    资产负债表 8K8u|]i  
bank                                                 银行 QxT'\7f  
bank account                                    银行账户，银行户头 #86N !&x  
bank statement                                 银行对账单 ~W'DEpq_  
barter transaction                              易货交易，以物换物交易 ~cz}C("Z  
basis of audit                                    审计依据 [hJ1]RW8  
basis of preparation                                (会计报表的)编制基础 /i+z#q5'  
book of account                               账目，账簿 4^_6~YP7  
borrowing                                         借款，贷款，借债 l![M
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branch                                              分支，分支机构，分店 C*`WMP*  
brought forward                                (账户余额等的)承上年，承上期，承上页 *MJm:  
budget                                              预算 b#2)"V(  
building                                      建筑物；大楼 j KU2  
business conditions                                  业务情况，经营情况 j*=!M# D  
business licence                               (企业等的)营业执照 y@LI miRG  
business relation                                业务关系 |jsI-?%8J  
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