[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 tauP1&%oH{  
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审计词汇英汉对照 C%qtCk_cN  
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ability to continue as a going concern               持续经营能力 GhaAvyN  
acceptability                                     可接受性，可接受程度 ZzwZ,(  
acceptable level of detection risk                     检查风险的可接受水平 3RG/X  
acceptance of engagement                       接受委托 Z.Lx^h+U  
accepting the engagement for the first time              首次接受委托 V1AEjh  
access to asset                                         对资产的接触 xX[{E x  
according to                                     根据，依据，依照 E9 :|8#b  
account balance                                账户余额 y$"~^8"z  
account for                                       对……进行会计处理，核算；解释 -#:Y+"'  
accounting                                        会计，会计学 E$ oA+n~  
accounting advisory serve                        会计咨询服务 [7CH(o1a&  
accounting firm                                 会计师事务所 ,DW0A//  
accounting information                      会计信息，会计资料  yS(=eB_  
accounting period                             会计期间 `RL(N4H  
accounting policies                                   会计政策 NiU tH  
accounting professional bodies                 会计职业组织，会计职业团体 &St~!y6M?  
accounting records                                   会计记录 SvCK;$:  
accounting responsibility                           会计责任 X_EC:GU  
accounting service                             会计服务 cftn`:(&8  
accounting standards                                会计准则 ACMpm~C8Gu  
Accounting Standards for Business Enterprises       企业会计准则 "Hsq<oV8  
accounting system                             会计系统 fNmG`Ke  
accounting treatment                                会计处理 fM zAf3  
accuracy                                    准确性，精确性 zS>:7eG  
additional audit procedures                      追加审计程序 8M5!5Jzv  
addressee                                         收件人，收信人 )yz9? ]a  
Administration of State-owned Assets  (the～)     国有资产管理局 l)2HHu<  
administrative laws and regulations                 行政法规 jn#N7%{Mk  
adverse impact                                 不利影响，负面影响 p3'mJ3MA  
adverse opinion                                反对意见 <yb=!  
advisory group                                  咨询组，顾问组 [0%Gu5_\  
agency fee                                        代理费，代理费用 tS*^ }e*  
aggregate                                          总计，合计为…… *RqO3=  
alternation of document and record                 变造文件和记录 B "s8i{Vm  
alternative audit procedures                      替代审计程序，备选审计程序 OM#OPB rB  
amend                                              修改，修订 8Y;zs7Y  
amortisation                                      摊销 QL|:(QM  
analytical capacity                             分析能力 GurE7J^=  
analytical procedures                               分析性程序 U3d
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annual financial statements                        年度会计报表，年度财务报表 fQ?n(
 
appendix                                          附录，附表 \?Oly171  
applicable                                         适用的 Dk.9&9mz  
applicable laws and regulations                 适用的法规 _|Kv~\G!  
application systems                                  应用系统 PxCl]~v  
apply consistently                              一贯地执行，一贯地实施 3:CQMZ|;@  
appropriate                                       适当的，合适的； 9lazo  
征用，挪用 N!4xP.Ps  
appropriate authorization                          适当的授权 6DiA2'{f  
appropriateness of audit evidence                    审计证据的适当性 , T
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approval                                    批准，核准 yz&q2  
assertion                                    (会计报表上的)认定；确认 cq+M *1;  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 ]$` s}BN  
asset                                                 资产，财产 (J) Rs`_  
asset restructuring                             资产重组 vGMOXbq4&  
assignment of duties                                 职责的划分 v
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assistant                                     助理，助理人员 )Q pP1
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associated company                                 联属公司，联营公司 ZJJl944  
association                                        联合，结合；协会，社团 9W,}AWf:Y  
assumption                                       假设，假定 >+c`GpZH  
at a given date                                         在某一特定时日 [HZCnO|N  
attestation                                         鉴证，公证 yK2*~T,6@  
attestation service                             鉴证服务 E'kQ  
audit adjustment                                审计调整 "1j\ZCXK_Z  
audit areas                                        审计领域 VRN9yn2  
audit conclusion                                审计结论 U"R.!=v  
audit effectiveness                             审计效果 TB3T:A>2  
audit efficiency                                  审计效率 cB"F1~z  
audit engagement letter                      审计业务约定书 jU9zCMyNF  
audit evidence                                          审计证据 laRKt"A  
audit fee                                    审计费 V{^fH6;[  
audit files                                          审计档案 $vicHuX!  
audit findings                                     审计中发现的事项 jKi*3-&  
audit implementation stage                        审计实施阶段 So]FDd  
audit mark                                        审计标识 Q24:G  
audit materiality                                 审计重要性 |&pz,"(  
audit method                                     审计方法 6+d"3-R.  
audit objective                                         审计目标，审计目的 #$z-]i  
audit of financial statements                      会计报表审计，财务报表审计 o>,z %+  
audit opinion                                     审计意见 m$UT4,Ol  
audit period                                      被审计期间，被审计年度 ;s/b_RN  
audit plan                                          审计计划 :?XHZ
  
audit planning                                    编制审计计划，制定审计计划，审计计划 %D6Wlf+^n  
audit planning stage                                  审计计划阶段 ?b'
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audit procedure                                审计程序  $.]t1e7s  
audit programme                               审计程序表，具体审计计划 Z*Hxrw\!0  
audit report                                       审计报告 *9:6t6x  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 ?g*T3S"  
audit report with a qualified opinion                 有保留意见的审计报告 WBIB'2:m  
audit report with an adverse opinion                否定意见的审计报告 OcS`Fxs  
audit report with dual dates                      双重日期审计报告 Fea\ eB  
audit reporting stage                                 审计报告阶段 XGl13@=O  
audit responsibility                                   审计责任 9@EnmtR  
audit results                                      审计结果 p$G3r0@  
audit risk                                          审计风险 s6hWq&C  
audit sampling                                          审计抽样 9: |K]y  
audit sampling techniques                         审计抽样方法，审计抽样技术 n&78~@H  
audit strategies                                  审计策略 _89G2)U=C  
audit summary                                         审计总结，审计小结 )Is*- W  
audit team                                         审计小组 qJzK8eW  
audit test                                    审计测试 ?4?j
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audit trail                                          审计轨迹  /lok3J:  
audit work                                        审计工作 >!p K94  
audit working paper                                 审计工作底稿 z4+6k-#):  
audited financial statement                        审计会计报表，已审计财务报表 dw}3B8]  
Auditing Guidelines (the～)                      审计规范指南 67:<X(u+!  
auditing standards                             审计准则 Id
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audit-oriented working paper                          (审计)业务类工作底稿 y#0Z[[I0  
authorisation                                     授权 }$c($  
authorisation of transaction                       交易的授权 $i] M6<Vxn  
availability                                         可获得性 qtwmTT)  
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balance                                      余额；差额；平衡 %+"AF+c3r  
balance sheet                                    资产负债表 EUS]Se2  
bank                                                 银行 :DpK{$eCb  
bank account                                    银行账户，银行户头 s;f u  
bank statement                                 银行对账单 #zD+DBTAu  
barter transaction                              易货交易，以物换物交易 !D5 `8  
basis of audit                                    审计依据 E4ee_`p  
basis of preparation                                (会计报表的)编制基础 H#`?toS  
book of account                               账目，账簿 zO]dQ$r\Z  
borrowing                                         借款，贷款，借债 |OT%,QT|  
branch                                              分支，分支机构，分店 A2bV[+Q
 
brought forward                                (账户余额等的)承上年，承上期，承上页 a~EEow;A  
budget                                              预算 <aD+Ki6  
building                                      建筑物；大楼 Ri0+nJ6  
business conditions                                  业务情况，经营情况 Q>*K/%KD  
business licence                               (企业等的)营业执照 ,$[lOFs  
business relation                                业务关系 LtIZgOd<  
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