[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 -fx$)d~  
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审计词汇英汉对照 KlRIJOS  
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ability to continue as a going concern               持续经营能力 K&iU +  
acceptability                                     可接受性，可接受程度 dMH}%f5;1  
acceptable level of detection risk                     检查风险的可接受水平 K~\Ocl  
acceptance of engagement                       接受委托 L q;=UE  
accepting the engagement for the first time              首次接受委托 iC<qWq|S_m  
access to asset                                         对资产的接触 ~w$ ^`e!]  
according to                                     根据，依据，依照 {X&H  
account balance                                账户余额 ?w"zW6U  
account for                                       对……进行会计处理，核算；解释 v1s0kdR,>  
accounting                                        会计，会计学 &;%LTF@I,  
accounting advisory serve                        会计咨询服务 :\G`}_db'  
accounting firm                                 会计师事务所 0qo:M3  
accounting information                      会计信息，会计资料 ~$ "P\iJ  
accounting period                             会计期间 K!S FS   
accounting policies                                   会计政策 +zsB~Vz  
accounting professional bodies                 会计职业组织，会计职业团体 <#:ey^q<  
accounting records                                   会计记录 Md1ePp]  
accounting responsibility                           会计责任 X~g~U|B@  
accounting service                             会计服务 <825?W|  
accounting standards                                会计准则 )ocr.wU@  
Accounting Standards for Business Enterprises       企业会计准则 |VML.u:N  
accounting system                             会计系统 ksli-Px  
accounting treatment                                会计处理 *Ag,/Cm]  
accuracy                                    准确性，精确性 p#AQX IF0  
additional audit procedures                      追加审计程序 #uH%J<U  
addressee                                         收件人，收信人 1ihdH1rg[  
Administration of State-owned Assets  (the～)     国有资产管理局 'u4TI=[6  
administrative laws and regulations                 行政法规 #?RT$L>n  
adverse impact                                 不利影响，负面影响 b*"%E,?  
adverse opinion                                反对意见 _{YU WV50}  
advisory group                                  咨询组，顾问组 : ]~G9]R`  
agency fee                                        代理费，代理费用 %8g1h)F"S  
aggregate                                          总计，合计为…… 5g;i{T/6~x  
alternation of document and record                 变造文件和记录 p6W|4_a?  
alternative audit procedures                      替代审计程序，备选审计程序 xIa8Ac  
amend                                              修改，修订 IkJ-*vI6  
amortisation                                      摊销 j.7BoV  
analytical capacity                             分析能力 3etW4  
analytical procedures                               分析性程序 w|8T6W|w  
annual financial statements                        年度会计报表，年度财务报表 @ZGD'+zd?  
appendix                                          附录，附表 o",J{  
applicable                                         适用的 #w#: f  
applicable laws and regulations                 适用的法规 8iUj9 r_  
application systems                                  应用系统 jZ>x5 W  
apply consistently                              一贯地执行，一贯地实施 ._US8  
appropriate                                       适当的，合适的； c^EU&q{4  
征用，挪用 K0]42K  
appropriate authorization                          适当的授权 me&'BQ  
appropriateness of audit evidence                    审计证据的适当性 v<tr1cUT  
approval                                    批准，核准  <]h?_)  
assertion                                    (会计报表上的)认定；确认 X_2pC|C  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 |tuh/e@dx  
asset                                                 资产，财产 ZA6)@Mn  
asset restructuring                             资产重组 &Z6s\r%  
assignment of duties                                 职责的划分 xy[aZr  
assistant                                     助理，助理人员 *32hIiCm  
associated company                                 联属公司，联营公司 BDz7$k]  
association                                        联合，结合；协会，社团 `ehcj G1nY  
assumption                                       假设，假定 F!& $Z .  
at a given date                                         在某一特定时日 #8qhl  
attestation                                         鉴证，公证 zM2_z  
attestation service                             鉴证服务 /K\]z Pq  
audit adjustment                                审计调整 KetNFwbUf
 
audit areas                                        审计领域 nb}rfd.  
audit conclusion                                审计结论 7 FGi+  
audit effectiveness                             审计效果 :SvgXMY@  
audit efficiency                                  审计效率 zX}t1:nc  
audit engagement letter                      审计业务约定书 ~l"]J'jF"H  
audit evidence                                          审计证据 /mCE=  
audit fee                                    审计费 o3=pxU*  
audit files                                          审计档案 V3<H8pL  
audit findings                                     审计中发现的事项 JBt2R=  
audit implementation stage                        审计实施阶段 OV,t|  
audit mark                                        审计标识 yttaZhK^u  
audit materiality                                 审计重要性 85Red~-M  
audit method                                     审计方法 /l1OC(hm  
audit objective                                         审计目标，审计目的 P:&X1MC  
audit of financial statements                      会计报表审计，财务报表审计 Gqs)E"h  
audit opinion                                     审计意见 dh S7}n  
audit period                                      被审计期间，被审计年度 On-zbE  
audit plan                                          审计计划 L(
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audit planning                                    编制审计计划，制定审计计划，审计计划 szC<ht?z  
audit planning stage                                  审计计划阶段 kmT5g gy  
audit procedure                                审计程序 sFV&e->AN\  
audit programme                               审计程序表，具体审计计划 x ?24oO  
audit report                                       审计报告 )J{.z  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 !!?TkVyEyM  
audit report with a qualified opinion                 有保留意见的审计报告  jH>`:  
audit report with an adverse opinion                否定意见的审计报告 VMIX=gTZ  
audit report with dual dates                      双重日期审计报告 yXT8:2M  
audit reporting stage                                 审计报告阶段 y,s`[=CT  
audit responsibility                                   审计责任 U
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audit results                                      审计结果 +^|_vq^XR  
audit risk                                          审计风险 b|oT!s  
audit sampling                                          审计抽样 uN8RG_Mb  
audit sampling techniques                         审计抽样方法，审计抽样技术 h5<eU;Rw+  
audit strategies                                  审计策略 RG_.0'5=hc  
audit summary                                         审计总结，审计小结 D$
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audit team                                         审计小组 y~n1S~5cI  
audit test                                    审计测试 . bY R  
audit trail                                          审计轨迹 qsWy <yL+  
audit work                                        审计工作 03H0(ku=  
audit working paper                                 审计工作底稿 ^:~!@$*;6  
audited financial statement                        审计会计报表，已审计财务报表 5y8VA4L/o  
Auditing Guidelines (the～)                      审计规范指南 A <''x'\
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auditing standards                             审计准则 LS]0p#  
audit-oriented working paper                          (审计)业务类工作底稿 d$hBgJe>N  
authorisation                                     授权 we8aqEomr  
authorisation of transaction                       交易的授权 =}zSj64
  
availability                                         可获得性 );;UA6CD  
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balance                                      余额；差额；平衡 Kk`LuS?  
balance sheet                                    资产负债表 LyH1tF  
bank                                                 银行 F.),|t$\  
bank account                                    银行账户，银行户头 v=d16  
bank statement                                 银行对账单 [ylRq7^e  
barter transaction                              易货交易，以物换物交易 OE*Y%*b  
basis of audit                                    审计依据 T>68 ,; p  
basis of preparation                                (会计报表的)编制基础 h8dFW"cpC  
book of account                               账目，账簿 % :h %i|  
borrowing                                         借款，贷款，借债 2Gh
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branch                                              分支，分支机构，分店 s  }Ql9  
brought forward                                (账户余额等的)承上年，承上期，承上页 y*%uGG5  
budget                                              预算 5]xSK '6W  
building                                      建筑物；大楼 !_P&SmK3  
business conditions                                  业务情况，经营情况 N "}N>xe2  
business licence                               (企业等的)营业执照 GZ^Qt*5 {  
business relation                                业务关系 *:"@
  
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