[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 ;vWJOvM2  
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审计词汇英汉对照 M9(lxu y1  
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ability to continue as a going concern               持续经营能力 beV+3HqB8  
acceptability                                     可接受性，可接受程度 D$ w?  
acceptable level of detection risk                     检查风险的可接受水平 2Qc_TgWF  
acceptance of engagement                       接受委托 ou]jm=4[
 
accepting the engagement for the first time              首次接受委托 +apn3\_  
access to asset                                         对资产的接触 ^%Ln@!P  
according to                                     根据，依据，依照 C8}=fa3u  
account balance                                账户余额 
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account for                                       对……进行会计处理，核算；解释 [[Nn~7  
accounting                                        会计，会计学 1 .o0"  
accounting advisory serve                        会计咨询服务 *<?KOM  
accounting firm                                 会计师事务所 ST4[
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accounting information                      会计信息，会计资料 ]!/R tt  
accounting period                             会计期间 ltkA7dUbu  
accounting policies                                   会计政策 9o]!D,u8=5  
accounting professional bodies                 会计职业组织，会计职业团体 _=cuOo"!  
accounting records                                   会计记录 BE0Xg  
accounting responsibility                           会计责任 XXD4T9Wy  
accounting service                             会计服务 qzSm]l?z  
accounting standards                                会计准则 ?/~Q9My  
Accounting Standards for Business Enterprises       企业会计准则 ,XN4Iy#BZl  
accounting system                             会计系统 YhN:t?  
accounting treatment                                会计处理 $`lGPi(Jc  
accuracy                                    准确性，精确性 %/_E8GE  
additional audit procedures                      追加审计程序 P$@:T[}v  
addressee                                         收件人，收信人 ]IDhE{  
Administration of State-owned Assets  (the～)     国有资产管理局 TIF =fQ  
administrative laws and regulations                 行政法规 i.FdZN{  
adverse impact                                 不利影响，负面影响 v`@N R06  
adverse opinion                                反对意见 9tmnx')_  
advisory group                                  咨询组，顾问组 J$`5KbT3  
agency fee                                        代理费，代理费用 G1I<B  
aggregate                                          总计，合计为…… Z]Cd>u  
alternation of document and record                 变造文件和记录 \vpX6!T  
alternative audit procedures                      替代审计程序，备选审计程序 y7'9KQ  
amend                                              修改，修订 >yLdrf  
amortisation                                      摊销 |ss4pN0X  
analytical capacity                             分析能力 5UG"i_TC  
analytical procedures                               分析性程序 &F'n >QT9q  
annual financial statements                        年度会计报表，年度财务报表 @Q!Tvw/  
appendix                                          附录，附表 zOy_qozk  
applicable                                         适用的 "od2i
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applicable laws and regulations                 适用的法规 OhM_{]*  
application systems                                  应用系统 "wxyY ^"  
apply consistently                              一贯地执行，一贯地实施 f%q ?  
appropriate                                       适当的，合适的； $wl_  
征用，挪用 YjPj#57+  
appropriate authorization                          适当的授权 Ac}5,  
appropriateness of audit evidence                    审计证据的适当性 >3I|5kZ6  
approval                                    批准，核准 {qs>yQ6a:-  
assertion                                    (会计报表上的)认定；确认 xlc2,L;i  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 /7ykmW  
asset                                                 资产，财产 8LY^
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asset restructuring                             资产重组 \GK]6VW  
assignment of duties                                 职责的划分 P\@efq@!  
assistant                                     助理，助理人员 UH((d*HX4  
associated company                                 联属公司，联营公司 hdH3Jb_hl(  
association                                        联合，结合；协会，社团 tK6=F63e  
assumption                                       假设，假定 =t.T9'{  
at a given date                                         在某一特定时日 S2#@j#\  
attestation                                         鉴证，公证 D

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attestation service                             鉴证服务 @z=L\e{  
audit adjustment                                审计调整 @S&QxE^  
audit areas                                        审计领域 E7I$GD  
audit conclusion                                审计结论 D&DbxTi  
audit effectiveness                             审计效果 0E@
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audit efficiency                                  审计效率 Kv ajk~  
audit engagement letter                      审计业务约定书 yMpZ-b$*~  
audit evidence                                          审计证据 HY(XI u  
audit fee                                    审计费 | _nBiHjNn  
audit files                                          审计档案 N7^sn!JB  
audit findings                                     审计中发现的事项 %kP=VUXj  
audit implementation stage                        审计实施阶段 nUCOH VI7  
audit mark                                        审计标识 jZiz 0[  
audit materiality                                 审计重要性 J"XZnb)E=  
audit method                                     审计方法 uSH_=^yTQ  
audit objective                                         审计目标，审计目的 F4IU2_CnPD  
audit of financial statements                      会计报表审计，财务报表审计 #1WCSLvtV  
audit opinion                                     审计意见 'k[vcnSz\/  
audit period                                      被审计期间，被审计年度 '*<I<? z;  
audit plan                                          审计计划 }-T,cA
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audit planning                                    编制审计计划，制定审计计划，审计计划 8/lgM'Eux  
audit planning stage                                  审计计划阶段 }:!X@C~  
audit procedure                                审计程序 a.
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audit programme                               审计程序表，具体审计计划 1I40N[PE)  
audit report                                       审计报告 s? 2ikJq  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 y<c7RK]  
audit report with a qualified opinion                 有保留意见的审计报告 !x")uYf  
audit report with an adverse opinion                否定意见的审计报告 ryb81.|  
audit report with dual dates                      双重日期审计报告 +fQJ#?N2n  
audit reporting stage                                 审计报告阶段 B#3Q4c$  
audit responsibility                                   审计责任 t hE 9fr/  
audit results                                      审计结果 yI/ FD  
audit risk                                          审计风险 YdN]Tqc  
audit sampling                                          审计抽样 dk0} q6~
 
audit sampling techniques                         审计抽样方法，审计抽样技术 *JZlG%z  
audit strategies                                  审计策略 Vd'=Fe;eB  
audit summary                                         审计总结，审计小结 W>'(MB$3  
audit team                                         审计小组 o4agaA3k  
audit test                                    审计测试 bV+2U  
audit trail                                          审计轨迹 Y8N +v+V/  
audit work                                        审计工作 sD|}?7  
audit working paper                                 审计工作底稿 m^w{:\p  
audited financial statement                        审计会计报表，已审计财务报表 `Q[NrOqe"  
Auditing Guidelines (the～)                      审计规范指南 oc#hAjB.  
auditing standards                             审计准则 {]$)dz5  
audit-oriented working paper                          (审计)业务类工作底稿 yR"mRy1  
authorisation                                     授权 =q*c}8R_0  
authorisation of transaction                       交易的授权 R\]C;@J<  
availability                                         可获得性 i1*0'x  
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balance                                      余额；差额；平衡 Z*=$n_ G  
balance sheet                                    资产负债表 KN>h*eze  
bank                                                 银行 g{f7} gTG  
bank account                                    银行账户，银行户头 Mq_P'/  
bank statement                                 银行对账单 bD-OEB  
barter transaction                              易货交易，以物换物交易 kdaq_O:s  
basis of audit                                    审计依据 Y~?Z'uR  
basis of preparation                                (会计报表的)编制基础 '%YE#1*gH  
book of account                               账目，账簿 +k[w)7Q  
borrowing                                         借款，贷款，借债 "8~PfLJ+  
branch                                              分支，分支机构，分店 !OMCsUZ  
brought forward                                (账户余额等的)承上年，承上期，承上页 /U`p|M;  
budget                                              预算 -F
JLM  
building                                      建筑物；大楼 gdq6jz  
business conditions                                  业务情况，经营情况 kI2+&  
business licence                               (企业等的)营业执照 d]MpE9@'v  
business relation                                业务关系 B:Awy/XMi  
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