[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 @de  ZZ  
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审计词汇英汉对照 IFW(nB(  
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ability to continue as a going concern               持续经营能力 `;Ui6{|  
acceptability                                     可接受性，可接受程度 a<*+rG
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acceptable level of detection risk                     检查风险的可接受水平 5NkF_&S_1  
acceptance of engagement                       接受委托 y%|Ez  
accepting the engagement for the first time              首次接受委托 L@RnLaoQ  
access to asset                                         对资产的接触 U| yt   
according to                                     根据，依据，依照 -qpvV
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account balance                                账户余额 75>%!
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account for                                       对……进行会计处理，核算；解释 XN-1`5:4I  
accounting                                        会计，会计学 {^ BZ#)m|  
accounting advisory serve                        会计咨询服务 xJ#O|7N  
accounting firm                                 会计师事务所 ;\"5)S  
accounting information                      会计信息，会计资料 /.s L[X-G  
accounting period                             会计期间 u/k' ry=  
accounting policies                                   会计政策 ^G qO>1U  
accounting professional bodies                 会计职业组织，会计职业团体 zvN7aG  
accounting records                                   会计记录 mR2"dq; U  
accounting responsibility                           会计责任 g3s5ra[
 
accounting service                             会计服务 Qraq{'3  
accounting standards                                会计准则 *56j'FX  
Accounting Standards for Business Enterprises       企业会计准则 +%<kcc3  
accounting system                             会计系统 Obu 6k[BE.  
accounting treatment                                会计处理 !C4)P3k  
accuracy                                    准确性，精确性 F
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additional audit procedures                      追加审计程序 8\nka5  
addressee                                         收件人，收信人 "#36-  
Administration of State-owned Assets  (the～)     国有资产管理局 ZT"vVX-)G  
administrative laws and regulations                 行政法规 DmWa!5  
adverse impact                                 不利影响，负面影响 +dCR$<e9
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adverse opinion                                反对意见 nzO-\`40  
advisory group                                  咨询组，顾问组 ,nog6\  
agency fee                                        代理费，代理费用 |0^IX  
aggregate                                          总计，合计为…… )EYs+7/t  
alternation of document and record                 变造文件和记录 R,7.o4Wt  
alternative audit procedures                      替代审计程序，备选审计程序 %X}D(_  
amend                                              修改，修订 qi^kf  
amortisation                                      摊销 (7_ezWSl>  
analytical capacity                             分析能力 O*2{V]Y @  
analytical procedures                               分析性程序 E690'\)31  
annual financial statements                        年度会计报表，年度财务报表 ZCK#=:ln  
appendix                                          附录，附表 )(d~A?~  
applicable                                         适用的 BGNZE{K4"  
applicable laws and regulations                 适用的法规 ui"`c%2n  
application systems                                  应用系统 { zL4dJw  
apply consistently                              一贯地执行，一贯地实施 Dd OK&  
appropriate                                       适当的，合适的； R {-M%n4w  
征用，挪用 -0'<7FSQ  
appropriate authorization                          适当的授权 >y}> 5kv  
appropriateness of audit evidence                    审计证据的适当性 dtQ3iuV %  
approval                                    批准，核准 qU&v50n  
assertion                                    (会计报表上的)认定；确认 W`[7|8(6!  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 amQiH!}8R  
asset                                                 资产，财产 7lOAu]Zx  
asset restructuring                             资产重组 :3se/4y}  
assignment of duties                                 职责的划分 <,*w$  
assistant                                     助理，助理人员 ~ur k Uz  
associated company                                 联属公司，联营公司 t&yuo E  
association                                        联合，结合；协会，社团 eZL!Z!  
assumption                                       假设，假定 +CQIm!Sp  
at a given date                                         在某一特定时日 `^g-2~  
attestation                                         鉴证，公证 K-(C5 "j_  
attestation service                             鉴证服务 cri-u E?  
audit adjustment                                审计调整 q@mZ0
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audit areas                                        审计领域 G]-\$>5R  
audit conclusion                                审计结论 8XfOMf~d`  
audit effectiveness                             审计效果 wlwgYAD  
audit efficiency                                  审计效率 #pD=TMefC  
audit engagement letter                      审计业务约定书 }PMlG  
audit evidence                                          审计证据 fTy{`}>  
audit fee                                    审计费 8M4GforP  
audit files                                          审计档案 3
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audit findings                                     审计中发现的事项 3;//o<  
audit implementation stage                        审计实施阶段 98|1K>C  
audit mark                                        审计标识 M(} T\R  
audit materiality                                 审计重要性 Ngrj@_J  
audit method                                     审计方法 Ch=jt*0  
audit objective                                         审计目标，审计目的 UHI<8o9  
audit of financial statements                      会计报表审计，财务报表审计 U d+6=Us{  
audit opinion                                     审计意见 43`Atw`\  
audit period                                      被审计期间，被审计年度 ![[:Z  
audit plan                                          审计计划 5 yL"=3&+  
audit planning                                    编制审计计划，制定审计计划，审计计划 <P5 7s+JK  
audit planning stage                                  审计计划阶段 f1\mE~#}  
audit procedure                                审计程序 w!UIz[ajI  
audit programme                               审计程序表，具体审计计划 |UQGZ  
audit report                                       审计报告 |i(@1 l  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 L>`inrpz=w  
audit report with a qualified opinion                 有保留意见的审计报告 [Z[ p@Ux  
audit report with an adverse opinion                否定意见的审计报告 I_`$$-|
 
audit report with dual dates                      双重日期审计报告 oJc v
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audit reporting stage                                 审计报告阶段 g s%[Cv  
audit responsibility                                   审计责任 C9%A?'`  
audit results                                      审计结果 W 6R/{H  
audit risk                                          审计风险 aO *][;0  
audit sampling                                          审计抽样 [WR*u\FF  
audit sampling techniques                         审计抽样方法，审计抽样技术 x,<|<W5<%  
audit strategies                                  审计策略 @i>4 k  
audit summary                                         审计总结，审计小结 _nIt4l7  
audit team                                         审计小组 G'iE`4`2  
audit test                                    审计测试 2 o5u02x  
audit trail                                          审计轨迹 {UuSNZ[^  
audit work                                        审计工作 69Q#
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audit working paper                                 审计工作底稿 7] >z e  
audited financial statement                        审计会计报表，已审计财务报表 .|LY /q\A  
Auditing Guidelines (the～)                      审计规范指南 hIo^/_K  
auditing standards                             审计准则 \`?4PQ  
audit-oriented working paper                          (审计)业务类工作底稿 a;G
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authorisation                                     授权 kznm$2 b  
authorisation of transaction                       交易的授权 kI ^Pu  
availability                                         可获得性 {u$ <-W-&  
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balance                                      余额；差额；平衡 JIMi~mEiN  
balance sheet                                    资产负债表 Mgux(5`;  
bank                                                 银行
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bank account                                    银行账户，银行户头 tIW~N g  
bank statement                                 银行对账单 %Xl(wvd  
barter transaction                              易货交易，以物换物交易 bl8y o4  
basis of audit                                    审计依据 ^Zq3K  
basis of preparation                                (会计报表的)编制基础 m>^
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book of account                               账目，账簿 ]L!:/k,=S  
borrowing                                         借款，贷款，借债 ^%RIz!}  
branch                                              分支，分支机构，分店 : UDh{GQ*  
brought forward                                (账户余额等的)承上年，承上期，承上页 HA;G{[X  
budget                                              预算 u/HNXJ7M`9  
building                                      建筑物；大楼 ^4 ~ V/  
business conditions                                  业务情况，经营情况 6$5SS #  
business licence                               (企业等的)营业执照 (p?B=  
business relation                                业务关系 |EP=<-|  
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