[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 "Jd1&FsCwX  
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审计词汇英汉对照 KO"iauW  
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ability to continue as a going concern               持续经营能力 m"}G-#  
acceptability                                     可接受性，可接受程度 2p ,6=8^v  
acceptable level of detection risk                     检查风险的可接受水平 I@+<[n2  
acceptance of engagement                       接受委托 FX 3[U+  
accepting the engagement for the first time              首次接受委托 L  *@>/N  
access to asset                                         对资产的接触 @jeV[N,0  
according to                                     根据，依据，依照 Br??Gdd  
account balance                                账户余额 Z&!$G'X  
account for                                       对……进行会计处理，核算；解释 s[bK
Gn@  
accounting                                        会计，会计学 2>s;xZ@/'R  
accounting advisory serve                        会计咨询服务 VG^-aR_F  
accounting firm                                 会计师事务所 _m-r}9au   
accounting information                      会计信息，会计资料 _Pal)re]U  
accounting period                             会计期间 )9->]U@  
accounting policies                                   会计政策 ,{at?y*  
accounting professional bodies                 会计职业组织，会计职业团体 O}V2>W$  
accounting records                                   会计记录 mqw.v$>  
accounting responsibility                           会计责任 K-5)Y+| >  
accounting service                             会计服务 JN!YRcj  
accounting standards                                会计准则 2S/7f:  
Accounting Standards for Business Enterprises       企业会计准则 H[Cn@XE  
accounting system                             会计系统 PGGJpD?  
accounting treatment                                会计处理 0qd`Pf  
accuracy                                    准确性，精确性 N Krk*I"G  
additional audit procedures                      追加审计程序 2XpGgG`2`C  
addressee                                         收件人，收信人 g!uhy}  
Administration of State-owned Assets  (the～)     国有资产管理局 10^=
1@U  
administrative laws and regulations                 行政法规 i/Z5/(
z F  
adverse impact                                 不利影响，负面影响 ,\7okf7H,-  
adverse opinion                                反对意见 }S4Fy3)  
advisory group                                  咨询组，顾问组 {HeMdGn9  
agency fee                                        代理费，代理费用 7;{F"/A  
aggregate                                          总计，合计为…… jF8ld5|_|  
alternation of document and record                 变造文件和记录 E~ kmU{D  
alternative audit procedures                      替代审计程序，备选审计程序 #96a7K  
amend                                              修改，修订 =JkSq J)?  
amortisation                                      摊销 '%N p9Iqt  
analytical capacity                             分析能力 ^ z;pP  
analytical procedures                               分析性程序 C&gJP7UF  
annual financial statements                        年度会计报表，年度财务报表 *XuzTGa"  
appendix                                          附录，附表 iatQHn>(  
applicable                                         适用的 pppbn]%Ob  
applicable laws and regulations                 适用的法规 T5)?6i-N  
application systems                                  应用系统 "cx" d:  
apply consistently                              一贯地执行，一贯地实施 +zvK/Fj2q  
appropriate                                       适当的，合适的； s0SB!-Vjm  
征用，挪用 v:'y&
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appropriate authorization                          适当的授权 L<n_}ucA  
appropriateness of audit evidence                    审计证据的适当性 JYq} YG=%  
approval                                    批准，核准 aUV>O`|_  
assertion                                    (会计报表上的)认定；确认 y5I7pbe  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 t
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asset                                                 资产，财产 IkkrnG8  
asset restructuring                             资产重组 n) yqb  
assignment of duties                                 职责的划分 9]iDNa/D  
assistant                                     助理，助理人员 l:+1j{ d7  
associated company                                 联属公司，联营公司 :>=,sLfJ  
association                                        联合，结合；协会，社团 =0S7tNut  
assumption                                       假设，假定 -zt\weqA  
at a given date                                         在某一特定时日 `{%*DHa  
attestation                                         鉴证，公证 |Cm}%sgR\0  
attestation service                             鉴证服务 iBCM?RiG  
audit adjustment                                审计调整 M6>l% [  
audit areas                                        审计领域  2B#WWb  
audit conclusion                                审计结论 2B#\683  
audit effectiveness                             审计效果 4b)xW&K{  
audit efficiency                                  审计效率 A<&9  
audit engagement letter                      审计业务约定书 x=k$^V~  
audit evidence                                          审计证据 2mRso.
Ah  
audit fee                                    审计费 v|e>zm<  
audit files                                          审计档案 b\?`721BG  
audit findings                                     审计中发现的事项 Y*6*;0Kx  
audit implementation stage                        审计实施阶段 q:(K^  
audit mark                                        审计标识 9
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audit materiality                                 审计重要性 Y:wds=lA  
audit method                                     审计方法 .s+e hZ  
audit objective                                         审计目标，审计目的 ?~$y3<[  
audit of financial statements                      会计报表审计，财务报表审计 =~)n,5  
audit opinion                                     审计意见 _+U`afV  
audit period                                      被审计期间，被审计年度 *UTk. :G5  
audit plan                                          审计计划 *m7e>]-  
audit planning                                    编制审计计划，制定审计计划，审计计划 *\>&  
audit planning stage                                  审计计划阶段 V
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audit procedure                                审计程序 NJ~'`{3v  
audit programme                               审计程序表，具体审计计划 uo0(W3Q *  
audit report                                       审计报告 -`( :L[  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 @[^H*^1|g  
audit report with a qualified opinion                 有保留意见的审计报告 NQb?&.C   
audit report with an adverse opinion                否定意见的审计报告 tC;D 4i  
audit report with dual dates                      双重日期审计报告 eK`tFs,u  
audit reporting stage                                 审计报告阶段 y Le5,  
audit responsibility                                   审计责任 ?h5Y^}8Qg  
audit results                                      审计结果 (mzyA%;W  
audit risk                                          审计风险 /w|YNDA]j  
audit sampling                                          审计抽样 /
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audit sampling techniques                         审计抽样方法，审计抽样技术 TZ/u"' ZS  
audit strategies                                  审计策略 QRRZMdEGs[  
audit summary                                         审计总结，审计小结 *Hs5MXNu  
audit team                                         审计小组 Xd4~N:  
audit test                                    审计测试 tlW}lN}  
audit trail                                          审计轨迹 giPyo"SD  
audit work                                        审计工作 ow&R~_  
audit working paper                                 审计工作底稿 /<n_X:[)  
audited financial statement                        审计会计报表，已审计财务报表 F$caKWzny5  
Auditing Guidelines (the～)                      审计规范指南 9O|m#&wa]  
auditing standards                             审计准则 ^Tl|v'   
audit-oriented working paper                          (审计)业务类工作底稿 m~}nM|m%  
authorisation                                     授权 GK)hK-  
authorisation of transaction                       交易的授权 G#csN&|,  
availability                                         可获得性 g,.iM8  
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balance                                      余额；差额；平衡 4|~o<t8  
balance sheet                                    资产负债表 ;2
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bank                                                 银行 //`X+[bMG  
bank account                                    银行账户，银行户头 3o1j l2n  
bank statement                                 银行对账单
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barter transaction                              易货交易，以物换物交易 m$U2|5un&  
basis of audit                                    审计依据 $+Xohtt  
basis of preparation                                (会计报表的)编制基础 ?&[`=ZVn  
book of account                               账目，账簿 Ts.61Rx  
borrowing                                         借款，贷款，借债 H:CwUFL  
branch                                              分支，分支机构，分店 I!{5*~ 3  
brought forward                                (账户余额等的)承上年，承上期，承上页 c+q4sNnE  
budget                                              预算 |kjk{  
building                                      建筑物；大楼 (u~@@d"  
business conditions                                  业务情况，经营情况 (*#S%4(YX  
business licence                               (企业等的)营业执照 qLcs)&}/A  
business relation                                业务关系 [z/OY&kF  
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