[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 ({Yfsf,  
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审计词汇英汉对照 ox<6qW  
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ability to continue as a going concern               持续经营能力 8|= c3Z  
acceptability                                     可接受性，可接受程度 `tO t+>YWn  
acceptable level of detection risk                     检查风险的可接受水平 x_8sV?F  
acceptance of engagement                       接受委托 XRM/d5  
accepting the engagement for the first time              首次接受委托 >mCH!ey  
access to asset                                         对资产的接触 2OI 0B\  
according to                                     根据，依据，依照 o S{hv:
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account balance                                账户余额 ekfa"X_  
account for                                       对……进行会计处理，核算；解释 hG`@#9|f  
accounting                                        会计，会计学 u*qI$?&  
accounting advisory serve                        会计咨询服务 zGme}z;1@  
accounting firm                                 会计师事务所 YG?4DF  
accounting information                      会计信息，会计资料 ^^k9Acd~p  
accounting period                             会计期间 \N0wf-qa=  
accounting policies                                   会计政策 N?S;v&q+  
accounting professional bodies                 会计职业组织，会计职业团体 _"H\,7E  
accounting records                                   会计记录 ?~sNu k  
accounting responsibility                           会计责任 ,|8aDL?
 
accounting service                             会计服务 RI<smt.Ng  
accounting standards                                会计准则 ]ZR` 6|"VO  
Accounting Standards for Business Enterprises       企业会计准则 B(FM~TVZ  
accounting system                             会计系统 X% 99@qv  
accounting treatment                                会计处理 B<myt79F_[  
accuracy                                    准确性，精确性 TXd6o=  
additional audit procedures                      追加审计程序 rkh%[o9"/  
addressee                                         收件人，收信人 "7fEL:|j  
Administration of State-owned Assets  (the～)     国有资产管理局 kwww5p ["  
administrative laws and regulations                 行政法规 npytb*[|c  
adverse impact                                 不利影响，负面影响 X16O9qsh  
adverse opinion                                反对意见 N v0a]Am  
advisory group                                  咨询组，顾问组 c|'$3dB*  
agency fee                                        代理费，代理费用 37IHn6r\  
aggregate                                          总计，合计为…… %#EzZD  
alternation of document and record                 变造文件和记录 2u0B=0x  
alternative audit procedures                      替代审计程序，备选审计程序 [SKDsJRPP  
amend                                              修改，修订 B
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amortisation                                      摊销 s
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analytical capacity                             分析能力 7Kj7or|  
analytical procedures                               分析性程序 ~kpa J'
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annual financial statements                        年度会计报表，年度财务报表 @az<D7j2  
appendix                                          附录，附表 d@8:f  
applicable                                         适用的 g@t..xJ,  
applicable laws and regulations                 适用的法规 AfZGI'%4[a  
application systems                                  应用系统 1NTx?JJfW  
apply consistently                              一贯地执行，一贯地实施 %PPy0RZ^  
appropriate                                       适当的，合适的； 7N5M=f.DS(  
征用，挪用 j)nE!GKD(  
appropriate authorization                          适当的授权 V3|" v4  
appropriateness of audit evidence                    审计证据的适当性 DqI"
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approval                                    批准，核准 L*p7|rq$"  
assertion                                    (会计报表上的)认定；确认 G^; ]]Ji"  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 BTOl`
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asset                                                 资产，财产 cN2Pl%7  
asset restructuring                             资产重组 QYj 4D  
assignment of duties                                 职责的划分
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assistant                                     助理，助理人员 <Nloh+n=  
associated company                                 联属公司，联营公司 ;Hp78!#,  
association                                        联合，结合；协会，社团 [%/B"wTt  
assumption                                       假设，假定 K0@bh/i/^  
at a given date                                         在某一特定时日 7)>L#(N  
attestation                                         鉴证，公证 JvCy&xrE;  
attestation service                             鉴证服务 F7=\*U  
audit adjustment                                审计调整 z)eNM}cF  
audit areas                                        审计领域 3fE0cVG*  
audit conclusion                                审计结论 juu"V]Q1  
audit effectiveness                             审计效果 y+7+({
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audit efficiency                                  审计效率 ]|IeE!6  
audit engagement letter                      审计业务约定书 )$pqe|,  
audit evidence                                          审计证据 31]Vo;D  
audit fee                                    审计费 ~dgFr6  
audit files                                          审计档案 Mx3fT >?  
audit findings                                     审计中发现的事项 !af;5F  
audit implementation stage                        审计实施阶段 wXYT(R  
audit mark                                        审计标识 sP9{tk2K  
audit materiality                                 审计重要性 DU5rB\!.~  
audit method                                     审计方法 Xz/aytp~A  
audit objective                                         审计目标，审计目的 G !D~*B9G  
audit of financial statements                      会计报表审计，财务报表审计 96gaun J  
audit opinion                                     审计意见 h7xgLe@  
audit period                                      被审计期间，被审计年度 i!<(R$Lo  
audit plan                                          审计计划 a94nB  
audit planning                                    编制审计计划，制定审计计划，审计计划 G 8tK"L C  
audit planning stage                                  审计计划阶段 <BdC#t:*L  
audit procedure                                审计程序 Idj Z2)$  
audit programme                               审计程序表，具体审计计划 27F:-C~.9  
audit report                                       审计报告 }$@K  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 &Ci_wDJ   
audit report with a qualified opinion                 有保留意见的审计报告 _JKz5hSl  
audit report with an adverse opinion                否定意见的审计报告 {D]I[7f8Ev  
audit report with dual dates                      双重日期审计报告 COH.`Tv{*  
audit reporting stage                                 审计报告阶段 SS;'g4h\6  
audit responsibility                                   审计责任 sBE@{w%  
audit results                                      审计结果 +xr;X 9  
audit risk                                          审计风险 ?.MlP,/K  
audit sampling                                          审计抽样 B]>rcjD  
audit sampling techniques                         审计抽样方法，审计抽样技术 wA87|YK8*  
audit strategies                                  审计策略 iZ(p]0aP7  
audit summary                                         审计总结，审计小结 S! .N3ezn  
audit team                                         审计小组 ^<aj~0v  
audit test                                    审计测试 OJ7
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audit trail                                          审计轨迹 grDz7\i:  
audit work                                        审计工作 q}&+{dN\1  
audit working paper                                 审计工作底稿 '?E@H.""  
audited financial statement                        审计会计报表，已审计财务报表 X(>aW*q  
Auditing Guidelines (the～)                      审计规范指南 >k2^A  
auditing standards                             审计准则 7#g<
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audit-oriented working paper                          (审计)业务类工作底稿 
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authorisation                                     授权 Ap}`Q(.  
authorisation of transaction                       交易的授权 ;|CG9|p
 
availability                                         可获得性 y8|}bd<Sr  
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balance                                      余额；差额；平衡 =?hbi]  
balance sheet                                    资产负债表 FJB /tg  
bank                                                 银行 (`f)Tt=`  
bank account                                    银行账户，银行户头 &Qv%~dvW  
bank statement                                 银行对账单 x=1Sbs w{  
barter transaction                              易货交易，以物换物交易 ;:Y/"5h  
basis of audit                                    审计依据 rT{2  
basis of preparation                                (会计报表的)编制基础 T"Nnl(cO_  
book of account                               账目，账簿 JaJyH%+$!  
borrowing                                         借款，贷款，借债 35SL*zS@-
 
branch                                              分支，分支机构，分店 X
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brought forward                                (账户余额等的)承上年，承上期，承上页 }An;)!>(nF  
budget                                              预算 ,Q8h#0z r  
building                                      建筑物；大楼 l37l| xp~  
business conditions                                  业务情况，经营情况 /oU$TaB >(  
business licence                               (企业等的)营业执照 ze#ncnMo  
business relation                                业务关系 &_Gu'A({J  
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