[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 Wn(pz)+Y  
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审计词汇英汉对照 ?(&)p~o  
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ability to continue as a going concern               持续经营能力 
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acceptability                                     可接受性，可接受程度 J!$q"0G'WT  
acceptable level of detection risk                     检查风险的可接受水平 XNwZSW  
acceptance of engagement                       接受委托 gg>O:np8  
accepting the engagement for the first time              首次接受委托 iUv
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access to asset                                         对资产的接触 ay\e#)  
according to                                     根据，依据，依照 1N#KVvK  
account balance                                账户余额 6]=R#d 7U  
account for                                       对……进行会计处理，核算；解释 kvzGI>H:  
accounting                                        会计，会计学 m'))prl  
accounting advisory serve                        会计咨询服务 M(l>^N8W8  
accounting firm                                 会计师事务所 t,mD{ENm&  
accounting information                      会计信息，会计资料 CH6^;.  
accounting period                             会计期间 ,;aELhMZ  
accounting policies                                   会计政策 $"d< F3k  
accounting professional bodies                 会计职业组织，会计职业团体 OC$Y8Ofr  
accounting records                                   会计记录 kxJ! #%w  
accounting responsibility                           会计责任 9'tElpDJ6#  
accounting service                             会计服务 (p2jigP7a[  
accounting standards                                会计准则 JmJ8s hq  
Accounting Standards for Business Enterprises       企业会计准则 =K6aiP$Ft  
accounting system                             会计系统 "t4$%7L]  
accounting treatment                                会计处理 Y<'T;@  
accuracy                                    准确性，精确性 28KS*5S  
additional audit procedures                      追加审计程序 b<|l*\  
addressee                                         收件人，收信人 SjT8eH #  
Administration of State-owned Assets  (the～)     国有资产管理局 T+_pmDDN  
administrative laws and regulations                 行政法规 nu1s
 
adverse impact                                 不利影响，负面影响 L'dR;T[;  
adverse opinion                                反对意见 wHSas[4k  
advisory group                                  咨询组，顾问组 _S43_hW  
agency fee                                        代理费，代理费用 \/3Xb  
aggregate                                          总计，合计为…… >tfy\PY:  
alternation of document and record                 变造文件和记录 GA,6G [E  
alternative audit procedures                      替代审计程序，备选审计程序  aKkG[qN  
amend                                              修改，修订 I`?6>Z+%)  
amortisation                                      摊销 _raj b1!  
analytical capacity                             分析能力 ?mdgY1  
analytical procedures                               分析性程序 K:!|
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annual financial statements                        年度会计报表，年度财务报表 xef@-%mcoy  
appendix                                          附录，附表 tta\.ic  
applicable                                         适用的 29(s^#e8A  
applicable laws and regulations                 适用的法规 F;5S2:a@Z  
application systems                                  应用系统 sb"etc`w%-  
apply consistently                              一贯地执行，一贯地实施 H"_ZqEg  
appropriate                                       适当的，合适的； VTOZ#*f  
征用，挪用 0ZY.~b'eu  
appropriate authorization                          适当的授权 A %iZ_h^  
appropriateness of audit evidence                    审计证据的适当性 _e%jM[  
approval                                    批准，核准 yQA6w%  
assertion                                    (会计报表上的)认定；确认 d4Y8q1  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 ZXP9{Hh  
asset                                                 资产，财产 y\]~S2}G  
asset restructuring                             资产重组 '.jr
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assignment of duties                                 职责的划分 3snr-)   
assistant                                     助理，助理人员 F]e]  
associated company                                 联属公司，联营公司 iElE-g@Ws  
association                                        联合，结合；协会，社团 x7qVLpcL3z  
assumption                                       假设，假定 *~~&*&+  
at a given date                                         在某一特定时日 Q/oel'O*x  
attestation                                         鉴证，公证 |5o0N8!b[  
attestation service                             鉴证服务 {H FF|Dx  
audit adjustment                                审计调整 8lAs~c  
audit areas                                        审计领域 2!Ip!IQ:  
audit conclusion                                审计结论 ?!R Z~~d  
audit effectiveness                             审计效果 V87?J w%2  
audit efficiency                                  审计效率 gxry?' :  
audit engagement letter                      审计业务约定书 D^+#RR'#,  
audit evidence                                          审计证据 ^oNk}:>  
audit fee                                    审计费 L*TPLS[lh  
audit files                                          审计档案 f>LwsP  
audit findings                                     审计中发现的事项 =+K2`=y;WF  
audit implementation stage                        审计实施阶段 1bW[RK;GE  
audit mark                                        审计标识 UZ8 vZ  
audit materiality                                 审计重要性 =YZyH4eI  
audit method                                     审计方法 a1lF8;[  
audit objective                                         审计目标，审计目的 g`6_Ao8  
audit of financial statements                      会计报表审计，财务报表审计 3l?D%E]P  
audit opinion                                     审计意见
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audit period                                      被审计期间，被审计年度 Nqih LUv  
audit plan                                          审计计划 RP}. Ei  
audit planning                                    编制审计计划，制定审计计划，审计计划 %y( oY  
audit planning stage                                  审计计划阶段 q9 GSUkb  
audit procedure                                审计程序 f9A^0A?
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audit programme                               审计程序表，具体审计计划 W2CCLq1
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audit report                                       审计报告 jfxW9][  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 E^uWlUb{  
audit report with a qualified opinion                 有保留意见的审计报告 Tk[`k mb  
audit report with an adverse opinion                否定意见的审计报告 b2x8t7%O  
audit report with dual dates                      双重日期审计报告 K!|%mI8gk  
audit reporting stage                                 审计报告阶段 a<-'4D/  
audit responsibility                                   审计责任 [i7Ug.Oi"  
audit results                                      审计结果 e0i&?m  
audit risk                                          审计风险 4a'GWzUtS  
audit sampling                                          审计抽样 ; t'~  
audit sampling techniques                         审计抽样方法，审计抽样技术 {fi:]|<1h  
audit strategies                                  审计策略 a@[y)xa$Z  
audit summary                                         审计总结，审计小结 ^rz8c+ly  
audit team                                         审计小组 dl:uI5]  
audit test                                    审计测试 iHKWz)0  
audit trail                                          审计轨迹 <S*o}:iB  
audit work                                        审计工作 JTH8vk:@  
audit working paper                                 审计工作底稿 2
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audited financial statement                        审计会计报表，已审计财务报表 c< ke)@  
Auditing Guidelines (the～)                      审计规范指南 3*13XQ  
auditing standards                             审计准则 Im9^mVe  
audit-oriented working paper                          (审计)业务类工作底稿 _1D'9!+  
authorisation                                     授权 IuJj;L1  
authorisation of transaction                       交易的授权 B+yr 6Q.  
availability                                         可获得性 l56D?E8  
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balance                                      余额；差额；平衡 tvH{[e$  
balance sheet                                    资产负债表 ~HbZRDcJc  
bank                                                 银行 q$[x*!~  
bank account                                    银行账户，银行户头 &"vh=Z-  
bank statement                                 银行对账单 (+'*_   
barter transaction                              易货交易，以物换物交易 [[{y?-U  
basis of audit                                    审计依据 n@9*>DU  
basis of preparation                                (会计报表的)编制基础 joa|5v'  
book of account                               账目，账簿 ,z6&k  
borrowing                                         借款，贷款，借债 &%QtUPvr9  
branch                                              分支，分支机构，分店 F\1{bN|3  
brought forward                                (账户余额等的)承上年，承上期，承上页 y}NBJ  
budget                                              预算 >_ji`/d{  
building                                      建筑物；大楼 VH&6Tm1  
business conditions                                  业务情况，经营情况 Vj^<V|=  
business licence                               (企业等的)营业执照 Do3;-yp>`  
business relation                                业务关系 QO;W}c:N  
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