[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
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审计词汇英汉对照 g3i !>  
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ability to continue as a going concern               持续经营能力 ~ 3HI;  
acceptability                                     可接受性，可接受程度 ?b&~(,A{  
acceptable level of detection risk                     检查风险的可接受水平 
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acceptance of engagement                       接受委托 6}vPwI  
accepting the engagement for the first time              首次接受委托 9=-!~_'1-  
access to asset                                         对资产的接触 HKr6h?Si^  
according to                                     根据，依据，依照 ;zbF~5e  
account balance                                账户余额 =}12S:Qhj  
account for                                       对……进行会计处理，核算；解释 D-zqu~f`  
accounting                                        会计，会计学 )$wX~k  
accounting advisory serve                        会计咨询服务 ]('isq,P  
accounting firm                                 会计师事务所 P9wx`x""k  
accounting information                      会计信息，会计资料 A#"AqNVWv  
accounting period                             会计期间 u/D=&"tL  
accounting policies                                   会计政策 mxpncM=q  
accounting professional bodies                 会计职业组织，会计职业团体 fy|Ae  
accounting records                                   会计记录 `GG PkTN  
accounting responsibility                           会计责任 U73 {Uv  
accounting service                             会计服务 T]5Jsr
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accounting standards                                会计准则 E+ 65  
Accounting Standards for Business Enterprises       企业会计准则 *d,u)l :S  
accounting system                             会计系统 C7]K9  
accounting treatment                                会计处理 Ve4!MM@
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accuracy                                    准确性，精确性 8^H <dR  
additional audit procedures                      追加审计程序 8#Q=CTjF  
addressee                                         收件人，收信人 ya9V+/i7T_  
Administration of State-owned Assets  (the～)     国有资产管理局 Tv;|K's'  
administrative laws and regulations                 行政法规 JvHGu&Nr!  
adverse impact                                 不利影响，负面影响 wHQyMq^  
adverse opinion                                反对意见 Z '%k`F  
advisory group                                  咨询组，顾问组 s-Mzl?o  
agency fee                                        代理费，代理费用 kCRP?sj  
aggregate                                          总计，合计为…… :EK.&%2  
alternation of document and record                 变造文件和记录 >Ic)RPO9  
alternative audit procedures                      替代审计程序，备选审计程序 ;UU+:~  
amend                                              修改，修订 v:YW[THre  
amortisation                                      摊销 ACg5"  
analytical capacity                             分析能力 r+BPz%wM=O  
analytical procedures                               分析性程序 \pzqUTk  
annual financial statements                        年度会计报表，年度财务报表 w*})ZYIUT  
appendix                                          附录，附表 C^po*(W6  
applicable                                         适用的 RhG9Xw9  
applicable laws and regulations                 适用的法规 *Mt's[8  
application systems                                  应用系统 pP&TFy#G+'  
apply consistently                              一贯地执行，一贯地实施 -Kj^ l3w  
appropriate                                       适当的，合适的； ( _ZOUMe  
征用，挪用 FuNc#n>  
appropriate authorization                          适当的授权
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appropriateness of audit evidence                    审计证据的适当性
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approval                                    批准，核准 _u^ S[  
assertion                                    (会计报表上的)认定；确认 |wKC9O@%  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 F*F U[5  
asset                                                 资产，财产 nlsQf3  
asset restructuring                             资产重组 `0tzQ>ZQq  
assignment of duties                                 职责的划分 -E4e8'P;5  
assistant                                     助理，助理人员 o;XzJ#P  
associated company                                 联属公司，联营公司 pJ6Z/
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association                                        联合，结合；协会，社团 m<>3GF,5bP  
assumption                                       假设，假定 ;zD1#dD
 
at a given date                                         在某一特定时日 j*m7&wOE  
attestation                                         鉴证，公证 ;Cdrjx  
attestation service                             鉴证服务 l@FPTHq  
audit adjustment                                审计调整 'H<0:bQ=I  
audit areas                                        审计领域 !"2nL%PW~  
audit conclusion                                审计结论 y!SElKj  
audit effectiveness                             审计效果 x4cP%{n  
audit efficiency                                  审计效率  _2VL%  
audit engagement letter                      审计业务约定书 g_G'%{T7  
audit evidence                                          审计证据 e9;<9uX  
audit fee                                    审计费 [q/=%8qLUA  
audit files                                          审计档案 TOo0rcl  
audit findings                                     审计中发现的事项 /wB<1b"  
audit implementation stage                        审计实施阶段 !5Ko^:+Y  
audit mark                                        审计标识 33lD`4i+  
audit materiality                                 审计重要性 >A#wvQl7   
audit method                                     审计方法 48CLnyYiF  
audit objective                                         审计目标，审计目的 vu[+UF\G  
audit of financial statements                      会计报表审计，财务报表审计 'W5r(M4U  
audit opinion                                     审计意见 Ey$J.qw3  
audit period                                      被审计期间，被审计年度 +(iM]L$Fw%  
audit plan                                          审计计划 r5XG$:$8\  
audit planning                                    编制审计计划，制定审计计划，审计计划 ?b0VB  
audit planning stage                                  审计计划阶段 Gxu&o%x[  
audit procedure                                审计程序 MP\$_;&xB  
audit programme                               审计程序表，具体审计计划 ~y%8uHL:  
audit report                                       审计报告 ;7"} I  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 0wV!mC  
audit report with a qualified opinion                 有保留意见的审计报告 Paz yY
 
audit report with an adverse opinion                否定意见的审计报告 2]n"7Z8(v8  
audit report with dual dates                      双重日期审计报告 ~9JU_R^%m  
audit reporting stage                                 审计报告阶段 GwHMXtj4  
audit responsibility                                   审计责任 Z 55i
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audit results                                      审计结果 `y; s1nL  
audit risk                                          审计风险 `#&pB0.y  
audit sampling                                          审计抽样 a;J{'PHu  
audit sampling techniques                         审计抽样方法，审计抽样技术 h V@C|*A  
audit strategies                                  审计策略 0x!XE|7I  
audit summary                                         审计总结，审计小结 0[@9f1Nk4  
audit team                                         审计小组 TN}YRXtW+  
audit test                                    审计测试 76 a+|TzR  
audit trail                                          审计轨迹 eOa:%{Kj  
audit work                                        审计工作 h4x*C=?A  
audit working paper                                 审计工作底稿 |'WaBy1  
audited financial statement                        审计会计报表，已审计财务报表 O^v^GG=e;C  
Auditing Guidelines (the～)                      审计规范指南 T_bk%  
auditing standards                             审计准则 K^bzZa+a  
audit-oriented working paper                          (审计)业务类工作底稿 _4iTP$7[  
authorisation                                     授权 lwhAF, '$  
authorisation of transaction                       交易的授权 Fx2z lM&  
availability                                         可获得性 &o$E1;og  
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balance                                      余额；差额；平衡 %pmowo~{  
balance sheet                                    资产负债表 <Y9vc:S  
bank                                                 银行  *r Y6  
bank account                                    银行账户，银行户头 O7|0t\)  
bank statement                                 银行对账单 4Y5Q>2D}  
barter transaction                              易货交易，以物换物交易 K2,oP )0.Y  
basis of audit                                    审计依据 u1a5Vtel  
basis of preparation                                (会计报表的)编制基础 m`!C|?hu  
book of account                               账目，账簿 _V6jn~N  
borrowing                                         借款，贷款，借债 _sIhQ8$:  
branch                                              分支，分支机构，分店 ri&B%AAc  
brought forward                                (账户余额等的)承上年，承上期，承上页 1UX"iOx(  
budget                                              预算 Z.+-MNWV  
building                                      建筑物；大楼 W
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business conditions                                  业务情况，经营情况 yCZV:R;  
business licence                               (企业等的)营业执照 xoI;s}*E  
business relation                                业务关系 6r/NdI  
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