[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 t$ =0
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审计词汇英汉对照 5U[;T]{)e  
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ability to continue as a going concern               持续经营能力 @Ey(0BxNu  
acceptability                                     可接受性，可接受程度 VPf*>ph=  
acceptable level of detection risk                     检查风险的可接受水平 nYuZg6K  
acceptance of engagement                       接受委托 =ot`V; Q>  
accepting the engagement for the first time              首次接受委托 {nbD5?   
access to asset                                         对资产的接触 +MQf2|--  
according to                                     根据，依据，依照 R9yK"  
account balance                                账户余额 Uc}L/ax  
account for                                       对……进行会计处理，核算；解释 H+; _fd  
accounting                                        会计，会计学 ?#\?&uFJ}  
accounting advisory serve                        会计咨询服务 ~R)Km`t  
accounting firm                                 会计师事务所 (0"9562  
accounting information                      会计信息，会计资料 / vge@bsE  
accounting period                             会计期间 E<a~ `e  
accounting policies                                   会计政策 CPGXwM=   
accounting professional bodies                 会计职业组织，会计职业团体 $Tq-<FbM)  
accounting records                                   会计记录 "0g1'az}  
accounting responsibility                           会计责任 _-Aw`<_*-  
accounting service                             会计服务 u:N/aaU=  
accounting standards                                会计准则 {P(Z{9u%  
Accounting Standards for Business Enterprises       企业会计准则 >U9!KB  
accounting system                             会计系统 D|Z,eench  
accounting treatment                                会计处理 ;2}0Hr'|  
accuracy                                    准确性，精确性 y6;'?.Y1  
additional audit procedures                      追加审计程序 k-T_,1l{  
addressee                                         收件人，收信人 yaA9*k  
Administration of State-owned Assets  (the～)     国有资产管理局 9\Mesf1$o  
administrative laws and regulations                 行政法规 `a2Oj@jP  
adverse impact                                 不利影响，负面影响 d<qbUk3;  
adverse opinion                                反对意见 bs]ret$?(q  
advisory group                                  咨询组，顾问组 L"tj DAV  
agency fee                                        代理费，代理费用 ^#S  
aggregate                                          总计，合计为…… .dp~%!"Sn,  
alternation of document and record                 变造文件和记录 KL0u:I(lWU  
alternative audit procedures                      替代审计程序，备选审计程序 *Yvfp{B  
amend                                              修改，修订 .$4DK*  
amortisation                                      摊销
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analytical capacity                             分析能力 z0HCmj9T  
analytical procedures                               分析性程序 q?Q"Ab  
annual financial statements                        年度会计报表，年度财务报表 !?ayZ5G([  
appendix                                          附录，附表 7esG$sVj(  
applicable                                         适用的 GwwxSB&y  
applicable laws and regulations                 适用的法规 ygUvO3Z  
application systems                                  应用系统 4^alAq^  
apply consistently                              一贯地执行，一贯地实施 J(M0t~RZ  
appropriate                                       适当的，合适的； \Ul*Nsw  
征用，挪用 & HphE2 h  
appropriate authorization                          适当的授权 PQvq$|q  
appropriateness of audit evidence                    审计证据的适当性 c.,:rX0S  
approval                                    批准，核准 !V@Y \M d  
assertion                                    (会计报表上的)认定；确认 bg_Zf7{
  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 0wZLkU_(  
asset                                                 资产，财产 |RAi6;  
asset restructuring                             资产重组 v>)[NAY9  
assignment of duties                                 职责的划分 }.2pR*W  
assistant                                     助理，助理人员 >}O1lsjW:z  
associated company                                 联属公司，联营公司 o|l)oc6{  
association                                        联合，结合；协会，社团 DD|%F  
assumption                                       假设，假定 KzeA+PI  
at a given date                                         在某一特定时日  O\]CfzR  
attestation                                         鉴证，公证 V>A@Sw  
attestation service                             鉴证服务 \D
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audit adjustment                                审计调整 XOgX0cRC4  
audit areas                                        审计领域 +2B{"Czm  
audit conclusion                                审计结论 ;csAhkf:S  
audit effectiveness                             审计效果 5&2=;?E O  
audit efficiency                                  审计效率 zi[bpa17W  
audit engagement letter                      审计业务约定书 9qwVBu ;  
audit evidence                                          审计证据 ]v94U b  
audit fee                                    审计费 _\sm$ `q  
audit files                                          审计档案 >V87#E  
audit findings                                     审计中发现的事项 s4MP!n?gB  
audit implementation stage                        审计实施阶段 $./JA)`  
audit mark                                        审计标识 k%NY,(:
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audit materiality                                 审计重要性 w:'$Uf8]  
audit method                                     审计方法 x gaN0!  
audit objective                                         审计目标，审计目的 9Wx q  
audit of financial statements                      会计报表审计，财务报表审计 $hn_4$
 
audit opinion                                     审计意见 : [aUpX=  
audit period                                      被审计期间，被审计年度 \~jt7 Q  
audit plan                                          审计计划 )5d&K8@  
audit planning                                    编制审计计划，制定审计计划，审计计划 N;-+)=M,rf  
audit planning stage                                  审计计划阶段 F2oY_mA   
audit procedure                                审计程序 fn#b3ee  
audit programme                               审计程序表，具体审计计划 1xM&" p:  
audit report                                       审计报告 A>7'W\R  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 0[PPVr:  
audit report with a qualified opinion                 有保留意见的审计报告 I.y|AQB  
audit report with an adverse opinion                否定意见的审计报告 k@4]s_2  
audit report with dual dates                      双重日期审计报告 B{s[SZ  
audit reporting stage                                 审计报告阶段 LL9Mty,  
audit responsibility                                   审计责任 &ks>.l\  
audit results                                      审计结果 }6C&N8f  
audit risk                                          审计风险 |%&WYm6&#  
audit sampling                                          审计抽样 39"8Nq|e  
audit sampling techniques                         审计抽样方法，审计抽样技术 b0LQ $XM>8  
audit strategies                                  审计策略 q*Ns]f'a  
audit summary                                         审计总结，审计小结 +Z)||MR"  
audit team                                         审计小组 Rc?wIL)  
audit test                                    审计测试 1#]tCi`  
audit trail                                          审计轨迹 kc~Z1  
audit work                                        审计工作 H0tjN&O_  
audit working paper                                 审计工作底稿 CXCU5-  
audited financial statement                        审计会计报表，已审计财务报表 8EbYk2j  
Auditing Guidelines (the～)                      审计规范指南 ,D ;`t   
auditing standards                             审计准则 <po(7XB  
audit-oriented working paper                          (审计)业务类工作底稿 !ybEv| =  
authorisation                                     授权 ]C)PZZI='  
authorisation of transaction                       交易的授权 _e~EQ[,  
availability                                         可获得性 g[H7.  
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balance                                      余额；差额；平衡 8.Y6r  
balance sheet                                    资产负债表 iKp4@6an  
bank                                                 银行 Sw'DS  
bank account                                    银行账户，银行户头 zq{L:.#ha  
bank statement                                 银行对账单 N^mY/`2  
barter transaction                              易货交易，以物换物交易 YroKC+4"i  
basis of audit                                    审计依据 ?F?!QrL  
basis of preparation                                (会计报表的)编制基础 a&XURyp  
book of account                               账目，账簿 \zj8| +  
borrowing                                         借款，贷款，借债 [|k@Suv |z  
branch                                              分支，分支机构，分店 N<N!it  
brought forward                                (账户余额等的)承上年，承上期，承上页 >-y'N.l^  
budget                                              预算 5'l+'ox@J  
building                                      建筑物；大楼 7|,5
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business conditions                                  业务情况，经营情况 *QjFrw 3  
business licence                               (企业等的)营业执照 Q6.},o  
business relation                                业务关系 s`H}NjWx  
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