[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 w8kOVN2b  
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审计词汇英汉对照 P OdUV  
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ability to continue as a going concern               持续经营能力 }._eIx"  
acceptability                                     可接受性，可接受程度 `S6x<J&T\/  
acceptable level of detection risk                     检查风险的可接受水平 ~-EOjX(X'E  
acceptance of engagement                       接受委托 S`#w+C#EW  
accepting the engagement for the first time              首次接受委托 J4Nln  
access to asset                                         对资产的接触 *a58ZI@  
according to                                     根据，依据，依照 2.%.Z_k)  
account balance                                账户余额 V'kX)$  
account for                                       对……进行会计处理，核算；解释 x|mqL-Q f  
accounting                                        会计，会计学 ny`#%Vs  
accounting advisory serve                        会计咨询服务 i'9vL:3  
accounting firm                                 会计师事务所 Pa~)"u8  
accounting information                      会计信息，会计资料 &;D8]7d
 
accounting period                             会计期间 Ag&0wN+jTM  
accounting policies                                   会计政策 a4XU?-sUh  
accounting professional bodies                 会计职业组织，会计职业团体 kKAP"
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accounting records                                   会计记录 (vb SM}P  
accounting responsibility                           会计责任 LG<J;&41~S  
accounting service                             会计服务 5[A@gw0u  
accounting standards                                会计准则 kL $!E9  
Accounting Standards for Business Enterprises       企业会计准则 lEhk'/~  
accounting system                             会计系统 _tBTE%sO  
accounting treatment                                会计处理 xn5l0'2
 
accuracy                                    准确性，精确性 +n#V[~~8AI  
additional audit procedures                      追加审计程序 /4g1zrU
  
addressee                                         收件人，收信人 G*-b}f
 
Administration of State-owned Assets  (the～)     国有资产管理局 TNGU6j}oq  
administrative laws and regulations                 行政法规 hS)'a^FV  
adverse impact                                 不利影响，负面影响 yls ^cyX  
adverse opinion                                反对意见 MhR:c7,  
advisory group                                  咨询组，顾问组 f ` R/ i  
agency fee                                        代理费，代理费用 ;j^H)."A\  
aggregate                                          总计，合计为…… t0IEaj75c  
alternation of document and record                 变造文件和记录 #)C[5?{SNq  
alternative audit procedures                      替代审计程序，备选审计程序 D^=J|7e  
amend                                              修改，修订 P@9t;dZ
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amortisation                                      摊销 X4 A<[&F/  
analytical capacity                             分析能力 [uI|DUlI6o  
analytical procedures                               分析性程序 Mz~M3$$9n  
annual financial statements                        年度会计报表，年度财务报表
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appendix                                          附录，附表 hFH*B~*:#  
applicable                                         适用的 %k'!Iq+  
applicable laws and regulations                 适用的法规 bT^I"  
application systems                                  应用系统 0cJWJOj&  
apply consistently                              一贯地执行，一贯地实施 4:r!|PJn{G  
appropriate                                       适当的，合适的； >_|O1H./4  
征用，挪用 UFp,a0|  
appropriate authorization                          适当的授权 +\F'iAs@  
appropriateness of audit evidence                    审计证据的适当性 cd$m25CxC  
approval                                    批准，核准 (X?%^^e!  
assertion                                    (会计报表上的)认定；确认 $ `)/0{qY-  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 r vXWcu-"  
asset                                                 资产，财产 1 D<_
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asset restructuring                             资产重组 X@K-^8  
assignment of duties                                 职责的划分 _nbBIaHN{  
assistant                                     助理，助理人员 \}p6v}  
associated company                                 联属公司，联营公司 *=+td)S/1  
association                                        联合，结合；协会，社团 6~1|qEe6I  
assumption                                       假设，假定 <N_+=_  
at a given date                                         在某一特定时日 8]M_z:F7F  
attestation                                         鉴证，公证 il:$sd  
attestation service                             鉴证服务 h-Fn ?  
audit adjustment                                审计调整 S
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audit areas                                        审计领域 Aq0S-HKF  
audit conclusion                                审计结论 ~%SH3$  
audit effectiveness                             审计效果 ,PWgH$+  
audit efficiency                                  审计效率 lzYnw)Pv  
audit engagement letter                      审计业务约定书 @8;W\L$~1  
audit evidence                                          审计证据 E}40oID  
audit fee                                    审计费 V`bi&1?6\  
audit files                                          审计档案 0},PJ$8x  
audit findings                                     审计中发现的事项 Axe8n1*y  
audit implementation stage                        审计实施阶段 \H=&`?  
audit mark                                        审计标识 ML( Eo  
audit materiality                                 审计重要性 L"{JRbh[  
audit method                                     审计方法
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audit objective                                         审计目标，审计目的 XVvK2(  
audit of financial statements                      会计报表审计，财务报表审计 ^!9~Nwn  
audit opinion                                     审计意见 6y6<JR-V2k  
audit period                                      被审计期间，被审计年度 -lhLA`6_R  
audit plan                                          审计计划 Gcig*5   
audit planning                                    编制审计计划，制定审计计划，审计计划 D(h18  
audit planning stage                                  审计计划阶段 WIv?}gi: X  
audit procedure                                审计程序 JWMp Pzs  
audit programme                               审计程序表，具体审计计划 jC7&s$>Q"g  
audit report                                       审计报告 AO=h 23ZI  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 K)\M5id]  
audit report with a qualified opinion                 有保留意见的审计报告 IGtl\b=  
audit report with an adverse opinion                否定意见的审计报告 ?)`L$Vr=  
audit report with dual dates                      双重日期审计报告 O }(
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audit reporting stage                                 审计报告阶段 }jVSlCF@t  
audit responsibility                                   审计责任 y p66{o  
audit results                                      审计结果 TJ1+g \  
audit risk                                          审计风险 4)U.5FBk )  
audit sampling                                          审计抽样 *X, /7C   
audit sampling techniques                         审计抽样方法，审计抽样技术 `.x Fiyc  
audit strategies                                  审计策略 s;64N'
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audit summary                                         审计总结，审计小结 qU#BJON]BR  
audit team                                         审计小组 H Ge0hl[n  
audit test                                    审计测试 unBy&?&p  
audit trail                                          审计轨迹 U5 He?  
audit work                                        审计工作 T)Y=zIQ1]7  
audit working paper                                 审计工作底稿 2EfF
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audited financial statement                        审计会计报表，已审计财务报表 #@"<:!?z  
Auditing Guidelines (the～)                      审计规范指南  \o/n  
auditing standards                             审计准则 I+dbZBX  
audit-oriented working paper                          (审计)业务类工作底稿 w\DVzeW(  
authorisation                                     授权 _h":>  
authorisation of transaction                       交易的授权
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availability                                         可获得性 qHP78&wUx  
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balance                                      余额；差额；平衡 Wh %ucX&  
balance sheet                                    资产负债表 k5C@>J  
bank                                                 银行 x >^Si/t  
bank account                                    银行账户，银行户头 <~n$1aA  
bank statement                                 银行对账单 sRrzp=D  
barter transaction                              易货交易，以物换物交易 ea~:}!-P  
basis of audit                                    审计依据 Xa[?^P  
basis of preparation                                (会计报表的)编制基础 o4zM)\;F  
book of account                               账目，账簿 * H.oP  
borrowing                                         借款，贷款，借债 \@1=stK:F  
branch                                              分支，分支机构，分店 /Ne<V2AX  
brought forward                                (账户余额等的)承上年，承上期，承上页 E Kz'&Gu  
budget                                              预算 K"[AxB'F  
building                                      建筑物；大楼 'I /aboDB  
business conditions                                  业务情况，经营情况 ZG d u|  
business licence                               (企业等的)营业执照 Xixqxm*8  
business relation                                业务关系 &ZX{R#[L  
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