[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 /+msrrpD  
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审计词汇英汉对照 -s"lW 7N^  
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ability to continue as a going concern               持续经营能力 @Rm/g#!h"  
acceptability                                     可接受性，可接受程度 pyKa
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acceptable level of detection risk                     检查风险的可接受水平 )w-?|2-w5  
acceptance of engagement                       接受委托 a2TC,   
accepting the engagement for the first time              首次接受委托 5mU_S\)4:z  
access to asset                                         对资产的接触 ^dqE OW  
according to                                     根据，依据，依照 v
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account balance                                账户余额 iq$/6!t  
account for                                       对……进行会计处理，核算；解释 WmA578|l!  
accounting                                        会计，会计学 Fm"$W^H  
accounting advisory serve                        会计咨询服务 +Sfv.6~v  
accounting firm                                 会计师事务所 eAMT72_  
accounting information                      会计信息，会计资料 MXb(Z9)]kw  
accounting period                             会计期间 pC6_ jIZ  
accounting policies                                   会计政策 /7^~*  
accounting professional bodies                 会计职业组织，会计职业团体 XJ;/
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accounting records                                   会计记录 i7FEjjGtG  
accounting responsibility                           会计责任 g5)VV"  
accounting service                             会计服务 1*f
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accounting standards                                会计准则 2olim1  
Accounting Standards for Business Enterprises       企业会计准则 #82B`y<<y/  
accounting system                             会计系统 rzu^br9X  
accounting treatment                                会计处理 ` ;;!>rm  
accuracy                                    准确性，精确性 '&d4xc  
additional audit procedures                      追加审计程序 jJ|;Nwm<[  
addressee                                         收件人，收信人 ]NCOi?Odx  
Administration of State-owned Assets  (the～)     国有资产管理局 s6B@:9  
administrative laws and regulations                 行政法规 `
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adverse impact                                 不利影响，负面影响 v,;?+Ck  
adverse opinion                                反对意见 E'Bt1u  
advisory group                                  咨询组，顾问组 <CFur  
agency fee                                        代理费，代理费用 #XsqTK_nk  
aggregate                                          总计，合计为…… x+pFu5,  
alternation of document and record                 变造文件和记录 k;sUDmrO  
alternative audit procedures                      替代审计程序，备选审计程序 <  -Nj  
amend                                              修改，修订 Gsb]e  
amortisation                                      摊销 >KE(%9y~  
analytical capacity                             分析能力 -LyIu#  
analytical procedures                               分析性程序 iQKfx#kt  
annual financial statements                        年度会计报表，年度财务报表 zF PSk]  
appendix                                          附录，附表 /?sV\shy  
applicable                                         适用的 ,O}zgf*H;  
applicable laws and regulations                 适用的法规 ?U |lZ~o  
application systems                                  应用系统 6XP> p$-  
apply consistently                              一贯地执行，一贯地实施 ?Rdi"{.wI  
appropriate                                       适当的，合适的； P1t5-q  
征用，挪用 r$KDNa$/a  
appropriate authorization                          适当的授权 !>Xx</iD1  
appropriateness of audit evidence                    审计证据的适当性 ?V0IryF;  
approval                                    批准，核准 &~i1 @\]  
assertion                                    (会计报表上的)认定；确认 STI8[e7{  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 9c
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asset                                                 资产，财产 du !.j  
asset restructuring                             资产重组 jAu/] HZx  
assignment of duties                                 职责的划分 T4[eBO  
assistant                                     助理，助理人员 &b_duWs  
associated company                                 联属公司，联营公司 <t8})
 
association                                        联合，结合；协会，社团 d^7<l_u~ !  
assumption                                       假设，假定 N $?qAek  
at a given date                                         在某一特定时日 ZM"t.  
attestation                                         鉴证，公证  KLX>QR@  
attestation service                             鉴证服务 q45n.A6a  
audit adjustment                                审计调整 t?
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audit areas                                        审计领域 @c.pOX[]m,  
audit conclusion                                审计结论 w"~T5%p  
audit effectiveness                             审计效果 ?1YK
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audit efficiency                                  审计效率 9I,Trk@&  
audit engagement letter                      审计业务约定书 s SDBl~g  
audit evidence                                          审计证据 /O9z-!Jz  
audit fee                                    审计费 8=d9*lm  
audit files                                          审计档案 b{A#P?  
audit findings                                     审计中发现的事项 uB\A8zC  
audit implementation stage                        审计实施阶段 EB\\ F  
audit mark                                        审计标识 Af;$ }P  
audit materiality                                 审计重要性 7*sB"_U2  
audit method                                     审计方法 >">-4L17m  
audit objective                                         审计目标，审计目的 hQ9VcS6=gD  
audit of financial statements                      会计报表审计，财务报表审计 "zu
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audit opinion                                     审计意见 `W5f'RU  
audit period                                      被审计期间，被审计年度 {J[0U
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audit plan                                          审计计划 |.YL2\  
audit planning                                    编制审计计划，制定审计计划，审计计划 NOvN8.K%  
audit planning stage                                  审计计划阶段 .k}h'nE  
audit procedure                                审计程序 y&UsSS  
audit programme                               审计程序表，具体审计计划 [ACa<U/  
audit report                                       审计报告 xu3qX"  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 v''
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audit report with a qualified opinion                 有保留意见的审计报告 *cf#:5Nl  
audit report with an adverse opinion                否定意见的审计报告 vV%w#ULxE~  
audit report with dual dates                      双重日期审计报告 KyjN'F$  
audit reporting stage                                 审计报告阶段 0L'h5i>H)  
audit responsibility                                   审计责任 "bJWyUb  
audit results                                      审计结果 &Mol8=V)  
audit risk                                          审计风险 _f/6bpv  
audit sampling                                          审计抽样 qTG/7tn "  
audit sampling techniques                         审计抽样方法，审计抽样技术 Wa wOap  
audit strategies                                  审计策略 C&\#{m_1B  
audit summary                                         审计总结，审计小结 /)j:Y:5  
audit team                                         审计小组 b^0=X!bg  
audit test                                    审计测试 d+8Sypv^4*  
audit trail                                          审计轨迹 GujmBb  
audit work                                        审计工作 6:H@=fEv  
audit working paper                                 审计工作底稿 f|u!?NGl  
audited financial statement                        审计会计报表，已审计财务报表 5~v({R.  
Auditing Guidelines (the～)                      审计规范指南 k/>k&^?  
auditing standards                             审计准则 @,
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audit-oriented working paper                          (审计)业务类工作底稿
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authorisation                                     授权 ,#nyEE  
authorisation of transaction                       交易的授权 n*uT  
availability                                         可获得性 up1kg>i%"  
B WOh?/F[@u  
balance                                      余额；差额；平衡 *~cq (PFQ  
balance sheet                                    资产负债表 rOX\rI%0+  
bank                                                 银行 g/eE^o~;  
bank account                                    银行账户，银行户头 A2..gs/  
bank statement                                 银行对账单 !IcPO  
barter transaction                              易货交易，以物换物交易 H+` Zp  
basis of audit                                    审计依据 NS Z9M%7  
basis of preparation                                (会计报表的)编制基础 u{J$]%C   
book of account                               账目，账簿 b:2#3
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borrowing                                         借款，贷款，借债 v#TU7v?~  
branch                                              分支，分支机构，分店 `ml  
brought forward                                (账户余额等的)承上年，承上期，承上页 #mFIZMTRd  
budget                                              预算 fC&hi6  
building                                      建筑物；大楼 =XVw{\#9 b  
business conditions                                  业务情况，经营情况 UZz/v#y~  
business licence                               (企业等的)营业执照 vr"O9L w  
business relation                                业务关系 N:_.z~>%  

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