[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 ?4k/V6n@y  
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审计词汇英汉对照  |2<y  
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ability to continue as a going concern               持续经营能力 0m2%ucKw  
acceptability                                     可接受性，可接受程度 !wbO:py[8>  
acceptable level of detection risk                     检查风险的可接受水平 2VpKG*!\  
acceptance of engagement                       接受委托 dC'8orFG+  
accepting the engagement for the first time              首次接受委托 tQR qQ  
access to asset                                         对资产的接触 ` nd/N#  
according to                                     根据，依据，依照 Q$Q>pV;uH  
account balance                                账户余额 6zyxGJ(  
account for                                       对……进行会计处理，核算；解释 %#go9H(K  
accounting                                        会计，会计学 M Ewa^  
accounting advisory serve                        会计咨询服务 >X@4wP7l  
accounting firm                                 会计师事务所 M `O=rH }  
accounting information                      会计信息，会计资料 ;$nCQ/ /  
accounting period                             会计期间 O)N$nBnp  
accounting policies                                   会计政策 7)RDu,fx  
accounting professional bodies                 会计职业组织，会计职业团体 ! 3 ;;6  
accounting records                                   会计记录 .ZOG,h+8  
accounting responsibility                           会计责任 X%C`('"R  
accounting service                             会计服务 u0Q6+U  
accounting standards                                会计准则 :9H`O!VF  
Accounting Standards for Business Enterprises       企业会计准则 @23?II$=@  
accounting system                             会计系统 ltWEA  
accounting treatment                                会计处理 |*fi!nvk@  
accuracy                                    准确性，精确性 AU$<W"%R  
additional audit procedures                      追加审计程序 G;ihm$Cad  
addressee                                         收件人，收信人 
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Administration of State-owned Assets  (the～)     国有资产管理局 ,kQCCn]  
administrative laws and regulations                 行政法规 V7 OhOLK8  
adverse impact                                 不利影响，负面影响 :$=]*54`T  
adverse opinion                                反对意见 Wq2Bo*[*  
advisory group                                  咨询组，顾问组 po! [Nd&"  
agency fee                                        代理费，代理费用 QBYY1)6S,  
aggregate                                          总计，合计为…… Lo<WK  
alternation of document and record                 变造文件和记录 awU!3)B  
alternative audit procedures                      替代审计程序，备选审计程序 R@df~  
amend                                              修改，修订 1b=,lm  
amortisation                                      摊销 W-RqooEv  
analytical capacity                             分析能力 C6JwJYa  
analytical procedures                               分析性程序 )H1\4LeP  
annual financial statements                        年度会计报表，年度财务报表 +xL' LCx  
appendix                                          附录，附表 \b
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applicable                                         适用的 ~hxW3e  
applicable laws and regulations                 适用的法规 iBPIj;,  
application systems                                  应用系统 ,Mr_F^|  
apply consistently                              一贯地执行，一贯地实施 Z!+n/ D-1  
appropriate                                       适当的，合适的； 3^Q;On|  
征用，挪用 Pk3b#$+E  
appropriate authorization                          适当的授权 )%JjV(:  
appropriateness of audit evidence                    审计证据的适当性 L9]y~[R:  
approval                                    批准，核准 6Z@?W  
assertion                                    (会计报表上的)认定；确认 !ra,HkU
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assessed level of control risk                           对控制风险的评估，控制风险的评估水平 XI'.L ~  
asset                                                 资产，财产 kp-`_sDg  
asset restructuring                             资产重组 {^.q
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assignment of duties                                 职责的划分 TVZf@U  
assistant                                     助理，助理人员 % !>@m6JK  
associated company                                 联属公司，联营公司 :sS4T&@1=  
association                                        联合，结合；协会，社团
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assumption                                       假设，假定 yRivf.wH  
at a given date                                         在某一特定时日 V 7oE\cxr  
attestation                                         鉴证，公证 Sa-" G`  
attestation service                             鉴证服务 3>v-,S+  
audit adjustment                                审计调整 _oHxpeM  
audit areas                                        审计领域 nGM;|6x"8|  
audit conclusion                                审计结论 @rv)J[7Y&  
audit effectiveness                             审计效果 Doe:m#aNj  
audit efficiency                                  审计效率 12V-EG i  
audit engagement letter                      审计业务约定书 * m8{yh
 
audit evidence                                          审计证据 '=+gweM  
audit fee                                    审计费 D/ tCB-+  
audit files                                          审计档案 9T\\hM)k  
audit findings                                     审计中发现的事项 t=\ ffpA  
audit implementation stage                        审计实施阶段 ?L|Ai\|  
audit mark                                        审计标识 YIs_.
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audit materiality                                 审计重要性 GMY[Gd  
audit method                                     审计方法 *^iSP(dg
 
audit objective                                         审计目标，审计目的 Jsa;pG=3&  
audit of financial statements                      会计报表审计，财务报表审计 ?jU
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audit opinion                                     审计意见 \8)FVpS  
audit period                                      被审计期间，被审计年度 B2:GGZ|jS  
audit plan                                          审计计划 _ mgu r  
audit planning                                    编制审计计划，制定审计计划，审计计划 `[&%fTW+  
audit planning stage                                  审计计划阶段 oT!i}TW?o  
audit procedure                                审计程序 :7*9W|e  
audit programme                               审计程序表，具体审计计划 BQ=JZ4&  
audit report                                       审计报告 ?r}2JHvN  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 g^{a;=  
audit report with a qualified opinion                 有保留意见的审计报告 h%5keiA  
audit report with an adverse opinion                否定意见的审计报告 .IsOU  
audit report with dual dates                      双重日期审计报告 _=9m[  
audit reporting stage                                 审计报告阶段 d/b\:[B@  
audit responsibility                                   审计责任 '(zP;  
audit results                                      审计结果 y:Agmr ,S  
audit risk                                          审计风险 `NyO|9/4
 
audit sampling                                          审计抽样 or"
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audit sampling techniques                         审计抽样方法，审计抽样技术 fjMmlp  
audit strategies                                  审计策略 s)+] pxV0-  
audit summary                                         审计总结，审计小结 ~"Su2{"8B  
audit team                                         审计小组 vCn~-Q  
audit test                                    审计测试 I0N~>SpZ5  
audit trail                                          审计轨迹 dpT?*qLM  
audit work                                        审计工作 L=5Y^f'aU  
audit working paper                                 审计工作底稿 BO+to.  
audited financial statement                        审计会计报表，已审计财务报表 Z?qc4Cg  
Auditing Guidelines (the～)                      审计规范指南 +fHqGZ]  
auditing standards                             审计准则 @W= :r/  
audit-oriented working paper                          (审计)业务类工作底稿 8g?2( MT;  
authorisation                                     授权 Lie= DD  
authorisation of transaction                       交易的授权 @o&UF-=MW(  
availability                                         可获得性 1I%niQv5t  
B O' Mma5  
balance                                      余额；差额；平衡 QS@eqN  
balance sheet                                    资产负债表 )"g @"LJ=  
bank                                                 银行 lI3d _cU  
bank account                                    银行账户，银行户头 vvLzU
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bank statement                                 银行对账单 m
j ,Oy  
barter transaction                              易货交易，以物换物交易 ;,Os3  
basis of audit                                    审计依据 P!!:p2fo  
basis of preparation                                (会计报表的)编制基础 M (:_(4~  
book of account                               账目，账簿 S-79
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borrowing                                         借款，贷款，借债 Pa{b
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branch                                              分支，分支机构，分店 F <O<=Ww  
brought forward                                (账户余额等的)承上年，承上期，承上页 0xV[C4E[6  
budget                                              预算 T^gi^{  
building                                      建筑物；大楼 %htbEKWR  
business conditions                                  业务情况，经营情况 Hiih$O+  
business licence                               (企业等的)营业执照 6-\C?w A  
business relation                                业务关系 &D`$YUl@  
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