[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 7$ vs X  
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审计词汇英汉对照 7*bUy)UZ  
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ability to continue as a going concern               持续经营能力 BDW%cs  
acceptability                                     可接受性，可接受程度 }O_kbPNw  
acceptable level of detection risk                     检查风险的可接受水平 \,YF['Qq  
acceptance of engagement                       接受委托 c/fU0cA@  
accepting the engagement for the first time              首次接受委托 N5>ioJj  
access to asset                                         对资产的接触 <cQ)*~hN  
according to                                     根据，依据，依照 `XAlzI  
account balance                                账户余额 ;pK/t=$  
account for                                       对……进行会计处理，核算；解释 ))y`q@  
accounting                                        会计，会计学 d5/x2!mH8  
accounting advisory serve                        会计咨询服务 ]a4rA+NFLB  
accounting firm                                 会计师事务所 |@{4zoP_N  
accounting information                      会计信息，会计资料 ?:D#\4=US  
accounting period                             会计期间 &xKln1z'  
accounting policies                                   会计政策
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accounting professional bodies                 会计职业组织，会计职业团体 FerQA9K)x  
accounting records                                   会计记录 K`|%-k+D  
accounting responsibility                           会计责任 "MH_hzbBF  
accounting service                             会计服务 fq-zgqF<  
accounting standards                                会计准则 B d#D*
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Accounting Standards for Business Enterprises       企业会计准则 clE_a?  
accounting system                             会计系统 `Sh#> Jp  
accounting treatment                                会计处理 1S ddZ5  
accuracy                                    准确性，精确性 PuKT0*_ 7  
additional audit procedures                      追加审计程序 Y?cdm}:Ou  
addressee                                         收件人，收信人 _wMc7`6F  
Administration of State-owned Assets  (the～)     国有资产管理局 n< npJ*  
administrative laws and regulations                 行政法规 W4 v/,g>  
adverse impact                                 不利影响，负面影响 T$ <l<.Qd  
adverse opinion                                反对意见 x|>N  
advisory group                                  咨询组，顾问组 +n]z'pijb  
agency fee                                        代理费，代理费用 :A+nmz!z  
aggregate                                          总计，合计为…… :bJT2o[  
alternation of document and record                 变造文件和记录 JQ-O=8]  
alternative audit procedures                      替代审计程序，备选审计程序 F:p'%#3rU/  
amend                                              修改，修订 mB.yb
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amortisation                                      摊销 mmE!!J`B  
analytical capacity                             分析能力 Q-scL>IkCb  
analytical procedures                               分析性程序 8SV.giG;  
annual financial statements                        年度会计报表，年度财务报表 uB;\nj5'D  
appendix                                          附录，附表 >ZAb9=/M)F  
applicable                                         适用的 CC?L~/gPN  
applicable laws and regulations                 适用的法规
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application systems                                  应用系统 )U6-&-07  
apply consistently                              一贯地执行，一贯地实施 l/(|rl#
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appropriate                                       适当的，合适的； +M@,CbqD  
征用，挪用 >_R,^iH"  
appropriate authorization                          适当的授权 ;5i~McH# t  
appropriateness of audit evidence                    审计证据的适当性 woQ UrO(  
approval                                    批准，核准 Ancka  
assertion                                    (会计报表上的)认定；确认 \6]Uj+  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 o75Hi t  
asset                                                 资产，财产 7w}PYp1Z'~  
asset restructuring                             资产重组 qfRsp rRI"  
assignment of duties                                 职责的划分 tw<mZd2H  
assistant                                     助理，助理人员 eouxNw}F1  
associated company                                 联属公司，联营公司 9j[lr${A  
association                                        联合，结合；协会，社团 2P&KU%D)0s  
assumption                                       假设，假定 Me*woCos'  
at a given date                                         在某一特定时日 eSAB :L,K  
attestation                                         鉴证，公证 dA[MjOd3  
attestation service                             鉴证服务 I.C,y\  
audit adjustment                                审计调整 ]
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audit areas                                        审计领域 $mH'%YDIl  
audit conclusion                                审计结论 /' +GYS
  
audit effectiveness                             审计效果 bSK>
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audit efficiency                                  审计效率 -w>2!@8  
audit engagement letter                      审计业务约定书 W~EDLLZ  
audit evidence                                          审计证据 V:<NQd  
audit fee                                    审计费 }"QV{W  
audit files                                          审计档案 p#k>BHgnF  
audit findings                                     审计中发现的事项 n@`D:;?{  
audit implementation stage                        审计实施阶段 ymNL`GYN[  
audit mark                                        审计标识 `E@TPdu  
audit materiality                                 审计重要性 wD*z >v$  
audit method                                     审计方法 `~~.0QC  
audit objective                                         审计目标，审计目的 &]d-R  
audit of financial statements                      会计报表审计，财务报表审计 \{g;|Z 1  
audit opinion                                     审计意见 !YM;5vte+  
audit period                                      被审计期间，被审计年度 ZvQ~K(3  
audit plan                                          审计计划 khXp}p!Zm  
audit planning                                    编制审计计划，制定审计计划，审计计划 DK\Ud6w  
audit planning stage                                  审计计划阶段 J83{&N2u  
audit procedure                                审计程序 d]fo>[%Xr  
audit programme                               审计程序表，具体审计计划 k&<cFZU  
audit report                                       审计报告 ,McwPHEMB  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 tTX@Bb8  
audit report with a qualified opinion                 有保留意见的审计报告 JP sR7f  
audit report with an adverse opinion                否定意见的审计报告 cx+li4v  
audit report with dual dates                      双重日期审计报告 >vr!3  
audit reporting stage                                 审计报告阶段 |._9;T-Yde  
audit responsibility                                   审计责任 Cp`>dtCd  
audit results                                      审计结果 f@G3,u!]i  
audit risk                                          审计风险 ITUwIpAE  
audit sampling                                          审计抽样 LTof$4
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audit sampling techniques                         审计抽样方法，审计抽样技术 vt(A?$j|A  
audit strategies                                  审计策略
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audit summary                                         审计总结，审计小结 q?9x0L  
audit team                                         审计小组 TB oN8cB}  
audit test                                    审计测试 J|'e.1v  
audit trail                                          审计轨迹 ?zS t  
audit work                                        审计工作 (toN??r  
audit working paper                                 审计工作底稿 ~F{u4p
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audited financial statement                        审计会计报表，已审计财务报表 x)^/3  
Auditing Guidelines (the～)                      审计规范指南 
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auditing standards                             审计准则 %T_4n^beFQ  
audit-oriented working paper                          (审计)业务类工作底稿 *[@k=!73  
authorisation                                     授权 6+Y^A})(F-  
authorisation of transaction                       交易的授权 $<]G#&F   
availability                                         可获得性 |Z"5zL10  
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balance                                      余额；差额；平衡 G`Ix-dADJm  
balance sheet                                    资产负债表 /d1 B-I  
bank                                                 银行 MDyPwv\  
bank account                                    银行账户，银行户头 P S$6`6G  
bank statement                                 银行对账单 iJ7?6)\  
barter transaction                              易货交易，以物换物交易 &*w)/W  
basis of audit                                    审计依据 6wmMg i_m  
basis of preparation                                (会计报表的)编制基础 96 oztUK  
book of account                               账目，账簿 @D'NoA@1A  
borrowing                                         借款，贷款，借债 H&yK{0H  
branch                                              分支，分支机构，分店 SLj2/B0  
brought forward                                (账户余额等的)承上年，承上期，承上页  Z>O2  
budget                                              预算 5os(.  
building                                      建筑物；大楼 6)@Y41H]C  
business conditions                                  业务情况，经营情况 G#|`Bjv"aP  
business licence                               (企业等的)营业执照 xM#+jI  
business relation                                业务关系 Z*M]AvO+#  
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