[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 L WN{  
　　 /N"3kK,N  
审计词汇英汉对照 akxNT_   
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ability to continue as a going concern               持续经营能力 \A"o[A2v  
acceptability                                     可接受性，可接受程度  ir6' \  
acceptable level of detection risk                     检查风险的可接受水平 `X6J
ZxGyd  
acceptance of engagement                       接受委托 ^ taN?5  
accepting the engagement for the first time              首次接受委托 rtRbr_  
access to asset                                         对资产的接触 jdP
)y]c  
according to                                     根据，依据，依照 jC9us>b  
account balance                                账户余额 3}0\W.jH  
account for                                       对……进行会计处理，核算；解释 VN0We<\Z  
accounting                                        会计，会计学 UJ)pae  
accounting advisory serve                        会计咨询服务 8Ojqm#/f  
accounting firm                                 会计师事务所 0jf6 z-4  
accounting information                      会计信息，会计资料 .B# .    
accounting period                             会计期间 //U1mDFT  
accounting policies                                   会计政策 aa`(2%(:  
accounting professional bodies                 会计职业组织，会计职业团体 <EpL<K%  
accounting records                                   会计记录 bf"'xn9  
accounting responsibility                           会计责任 `}
}:9d  
accounting service                             会计服务 <U@N^#  
accounting standards                                会计准则 uZS:  
Accounting Standards for Business Enterprises       企业会计准则 ^dHQ<L3.*  
accounting system                             会计系统 &12KpEyf  
accounting treatment                                会计处理
2J ZR"P  
accuracy                                    准确性，精确性 V&M*,#(?  
additional audit procedures                      追加审计程序 QPJ\Iu@D$  
addressee                                         收件人，收信人 /SD}`GxH  
Administration of State-owned Assets  (the～)     国有资产管理局 ,^UqE{  
administrative laws and regulations                 行政法规 `6D?te  
adverse impact                                 不利影响，负面影响 Ymk?@mV4  
adverse opinion                                反对意见 MzJCiX^  
advisory group                                  咨询组，顾问组 F4
EAC| Y  
agency fee                                        代理费，代理费用 E-bswUVaEE  
aggregate                                          总计，合计为…… }02`ve*   
alternation of document and record                 变造文件和记录 lLx!_h  
alternative audit procedures                      替代审计程序，备选审计程序 z8Q!~NN-K  
amend                                              修改，修订 }TmOoi(X@  
amortisation                                      摊销 nT6y6F_e  
analytical capacity                             分析能力 Ts 5)r(  
analytical procedures                               分析性程序 L
L^KZ-  
annual financial statements                        年度会计报表，年度财务报表 ~s!Q0G^G  
appendix                                          附录，附表 \<4N'|:  
applicable                                         适用的 A`c%p7Z%  
applicable laws and regulations                 适用的法规 #z*,CU#S9d  
application systems                                  应用系统 _ E;T"SC  
apply consistently                              一贯地执行，一贯地实施 KA5)]UF`l  
appropriate                                       适当的，合适的； ef5)z}B   
征用，挪用 OXEk{#Uf[3  
appropriate authorization                          适当的授权 yB b%#GW  
appropriateness of audit evidence                    审计证据的适当性 m[9.'@ye  
approval                                    批准，核准 "O&93#8  
assertion                                    (会计报表上的)认定；确认 HN5m%R&`  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 ?\}Gi(VVE  
asset                                                 资产，财产 #~*v##^vFH  
asset restructuring                             资产重组 Da=EAG-{7  
assignment of duties                                 职责的划分 Ys"wG B>  
assistant                                     助理，助理人员 c/; ;zc  
associated company                                 联属公司，联营公司 `fu_){  
association                                        联合，结合；协会，社团 Gm=qn]c  
assumption                                       假设，假定 -aoYoJ '  
at a given date                                         在某一特定时日 rf.pT+g.P  
attestation                                         鉴证，公证 y+k_&ss  
attestation service                             鉴证服务 {VgE07r  
audit adjustment                                审计调整 ALF0d|>=uj  
audit areas                                        审计领域 :QE5 7.  
audit conclusion                                审计结论 BuJo W@)  
audit effectiveness                             审计效果 ^9g$/8[^c_  
audit efficiency                                  审计效率 {ZJO5*  
audit engagement letter                      审计业务约定书 @T'^V0!-q:  
audit evidence                                          审计证据 1Ms[$$b$  
audit fee                                    审计费 t&r.Kf9Z\  
audit files                                          审计档案 0 67c/c  
audit findings                                     审计中发现的事项 Y[ G_OoU  
audit implementation stage                        审计实施阶段 OxlA)$.hpu  
audit mark                                        审计标识 z A,vp^  
audit materiality                                 审计重要性 ~P4C`Q1PT#  
audit method                                     审计方法 i]JTKL{\q  
audit objective                                         审计目标，审计目的 m5\T,  
audit of financial statements                      会计报表审计，财务报表审计 <Vat@e  
audit opinion                                     审计意见 mxa~JAlN_  
audit period                                      被审计期间，被审计年度 vCzZjGBY  
audit plan                                          审计计划 )DSeXS[ e  
audit planning                                    编制审计计划，制定审计计划，审计计划 6#=jF[  
audit planning stage                                  审计计划阶段 6EqA
Y`y  
audit procedure                                审计程序 !ifU}qFzK  
audit programme                               审计程序表，具体审计计划 &qv~)ZM$  
audit report                                       审计报告 ,+=9Rp`md  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 P"YdB
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audit report with a qualified opinion                 有保留意见的审计报告 1'kO{Ge*p:  
audit report with an adverse opinion                否定意见的审计报告 -;""l{  
audit report with dual dates                      双重日期审计报告 KkvcZs'4m  
audit reporting stage                                 审计报告阶段 Ss3p6%V/  
audit responsibility                                   审计责任 oV|O`n  
audit results                                      审计结果 :6n#y-9^1  
audit risk                                          审计风险 E$d#4x  
audit sampling                                          审计抽样 H4$qM_N  
audit sampling techniques                         审计抽样方法，审计抽样技术 })g<I+]Hf9  
audit strategies                                  审计策略 XJ18(Q|w'  
audit summary                                         审计总结，审计小结 t^s&1#iC  
audit team                                         审计小组 AjzTszByu  
audit test                                    审计测试 LUOjaX  
audit trail                                          审计轨迹 ]\ E"oZ  
audit work                                        审计工作 ]vrZGX a+  
audit working paper                                 审计工作底稿 HiCh:IP7>/  
audited financial statement                        审计会计报表，已审计财务报表 L^J4wYFTO  
Auditing Guidelines (the～)                      审计规范指南 d?,'$$aB  
auditing standards                             审计准则 m%'nk"p9  
audit-oriented working paper                          (审计)业务类工作底稿 Y.^L^ "%dF  
authorisation                                     授权 ,7{|90'V<  
authorisation of transaction                       交易的授权 [FFr}\}bY  
availability                                         可获得性 ,OE&e*1  
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balance                                      余额；差额；平衡 'Wlbh:=$  
balance sheet                                    资产负债表 !fh (k  
bank                                                 银行 DfXkL
OGik  
bank account                                    银行账户，银行户头 ?&B8:<qy;L  
bank statement                                 银行对账单 a:FU- ^B4~  
barter transaction                              易货交易，以物换物交易 ^y+k6bE  
basis of audit                                    审计依据 wu <0or2  
basis of preparation                                (会计报表的)编制基础 r\NqY.U&  
book of account                               账目，账簿 X
+X:nL.t  
borrowing                                         借款，贷款，借债 +^.Yt0}  
branch                                              分支，分支机构，分店 ,Qj G|P  
brought forward                                (账户余额等的)承上年，承上期，承上页 RS5<] dy  
budget                                              预算 >m%_`68  
building                                      建筑物；大楼 Llfl I  
business conditions                                  业务情况，经营情况 v{u3[c   
business licence                               (企业等的)营业执照 XlppA3JON|  
business relation                                业务关系 19 5_1?'<  
MZgaQUg  

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