[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 pR>QIZq<gT  
　　
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审计词汇英汉对照 4tNgK[6M  
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ability to continue as a going concern               持续经营能力 HOb\Hn|6jq  
acceptability                                     可接受性，可接受程度 98 nLj9  
acceptable level of detection risk                     检查风险的可接受水平 HV(*6b
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acceptance of engagement                       接受委托 xl=|]8w  
accepting the engagement for the first time              首次接受委托 O4mWsr  
access to asset                                         对资产的接触 PP|xIAc  
according to                                     根据，依据，依照 j'cCX[i  
account balance                                账户余额 a :AcCd)  
account for                                       对……进行会计处理，核算；解释 G=Bj1ss
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accounting                                        会计，会计学 e}w!]  
accounting advisory serve                        会计咨询服务 czi!q1<vg  
accounting firm                                 会计师事务所 [T|1Qq7  
accounting information                      会计信息，会计资料 g&5VorGx  
accounting period                             会计期间 IWnW(>V  
accounting policies                                   会计政策 |<icx8hbr  
accounting professional bodies                 会计职业组织，会计职业团体 .W:], 5e  
accounting records                                   会计记录 XaSl6CH  
accounting responsibility                           会计责任 y%Ah"UY  
accounting service                             会计服务 .gg0:  
accounting standards                                会计准则 ;%9ZL[-  
Accounting Standards for Business Enterprises       企业会计准则 Py< vN!
 
accounting system                             会计系统 x9s`H)  
accounting treatment                                会计处理 zxHfQ(  
accuracy                                    准确性，精确性 h8;"B  
additional audit procedures                      追加审计程序 oD`BX  
addressee                                         收件人，收信人 ]x
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Administration of State-owned Assets  (the～)     国有资产管理局 ^S$w,  
administrative laws and regulations                 行政法规 c~;.m<yrf  
adverse impact                                 不利影响，负面影响 THZ3%o=X  
adverse opinion                                反对意见 Q&{5.}L  
advisory group                                  咨询组，顾问组 q\Z1-sl~s  
agency fee                                        代理费，代理费用 m!i f_Iq  
aggregate                                          总计，合计为…… e#{L
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alternation of document and record                 变造文件和记录 LnIJwD  
alternative audit procedures                      替代审计程序，备选审计程序 1-<Xi-=^{t  
amend                                              修改，修订 ]"_'o~  
amortisation                                      摊销 L1K_|
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analytical capacity                             分析能力 Yb*}2  
analytical procedures                               分析性程序 FA,CBn5%  
annual financial statements                        年度会计报表，年度财务报表 7 G2N&v>  
appendix                                          附录，附表 4f5$^uN$qA  
applicable                                         适用的 L.[2lQ  
applicable laws and regulations                 适用的法规 ~coG8r"o  
application systems                                  应用系统 euK!JZ  
apply consistently                              一贯地执行，一贯地实施 UzXbaQQ2g  
appropriate                                       适当的，合适的； g`8|jg0]`I  
征用，挪用 G&-h,"yo^  
appropriate authorization                          适当的授权 ,B><la87  
appropriateness of audit evidence                    审计证据的适当性 k5M(Ve  
approval                                    批准，核准 h#9)M  
assertion                                    (会计报表上的)认定；确认 A}# Mrb  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 4mg&H0 !  
asset                                                 资产，财产 '@bA_F(  
asset restructuring                             资产重组 i"@?eq#h  
assignment of duties                                 职责的划分 1??RX}8[L+  
assistant                                     助理，助理人员 = %m/  
associated company                                 联属公司，联营公司 ]2'~e,"O  
association                                        联合，结合；协会，社团 J4; ".Y=  
assumption                                       假设，假定 zQJbZ=5Bu"  
at a given date                                         在某一特定时日 f5v|}gMAX  
attestation                                         鉴证，公证 5`Z#m:+u  
attestation service                             鉴证服务 DJ .C
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audit adjustment                                审计调整 #.RI9B  
audit areas                                        审计领域 ufOaD7  
audit conclusion                                审计结论 +Oa1FvoEA  
audit effectiveness                             审计效果 gS
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audit efficiency                                  审计效率 }, H,ky  
audit engagement letter                      审计业务约定书 w,7 GC5j\  
audit evidence                                          审计证据 +tF,E^  
audit fee                                    审计费 XDF",N)  
audit files                                          审计档案 R<)uvW_@  
audit findings                                     审计中发现的事项 s zg1.&  
audit implementation stage                        审计实施阶段 /k,p]/e  
audit mark                                        审计标识 2ou?:5i  
audit materiality                                 审计重要性  %JZIg!  
audit method                                     审计方法 V RL6F2 >6  
audit objective                                         审计目标，审计目的 s_N!6$tS   
audit of financial statements                      会计报表审计，财务报表审计 O%I'  
audit opinion                                     审计意见 w;"'l]W  
audit period                                      被审计期间，被审计年度 DzEixE-  
audit plan                                          审计计划 X}Lp!.i9o  
audit planning                                    编制审计计划，制定审计计划，审计计划 w_  m  
audit planning stage                                  审计计划阶段 |(N
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audit procedure                                审计程序 _)Ms9RN  
audit programme                               审计程序表，具体审计计划 6Jm4?ex  
audit report                                       审计报告 tg:x}n  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 K+Qg=vGY  
audit report with a qualified opinion                 有保留意见的审计报告 FP$]D~DMo  
audit report with an adverse opinion                否定意见的审计报告 M;OYh  
audit report with dual dates                      双重日期审计报告 -?[:Zn~$a  
audit reporting stage                                 审计报告阶段 +^.(3Aw  
audit responsibility                                   审计责任 MX34qJ9k  
audit results                                      审计结果 03xQ%"TU<  
audit risk                                          审计风险 <8Ad\MU  
audit sampling                                          审计抽样 bm^ou#]|  
audit sampling techniques                         审计抽样方法，审计抽样技术 LX8vVj8K  
audit strategies                                  审计策略 +W}f0@#)<  
audit summary                                         审计总结，审计小结 lUrchLoDt  
audit team                                         审计小组  `@p*1  
audit test                                    审计测试 D_{J:Hb  
audit trail                                          审计轨迹 '=r.rW5  
audit work                                        审计工作 SWu=n1J.?H  
audit working paper                                 审计工作底稿 
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audited financial statement                        审计会计报表，已审计财务报表 'ySWf,Q^  
Auditing Guidelines (the～)                      审计规范指南 5VI'hxU4Qg  
auditing standards                             审计准则 61]6N;kJ;  
audit-oriented working paper                          (审计)业务类工作底稿 _ Nd\Cm  
authorisation                                     授权  QS!b]a3  
authorisation of transaction                       交易的授权 S7V;sR"V2  
availability                                         可获得性 2c}kiqi{  
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balance                                      余额；差额；平衡 .{6TX"M  
balance sheet                                    资产负债表 v
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bank                                                 银行 ? in&/ZrB  
bank account                                    银行账户，银行户头 OAv/P|n=  
bank statement                                 银行对账单 p7z#4 GW  
barter transaction                              易货交易，以物换物交易 7>.^GD  
basis of audit                                    审计依据 q+N}AKawB  
basis of preparation                                (会计报表的)编制基础 Jyd%!v  
book of account                               账目，账簿 d{0>R{u
ac  
borrowing                                         借款，贷款，借债 4m~\S)ad  
branch                                              分支，分支机构，分店 "k+QDQ3=  
brought forward                                (账户余额等的)承上年，承上期，承上页 8!1o,=I$  
budget                                              预算 5K8\hoW{  
building                                      建筑物；大楼 i'a M#4V  
business conditions                                  业务情况，经营情况 {#7t(:x  
business licence                               (企业等的)营业执照 ALFw[1X  
business relation                                业务关系 0j3j/={|.1  
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