[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 a~%ej.)l  
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审计词汇英汉对照 ^4[\-L8Lpq  
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ability to continue as a going concern               持续经营能力 J.&q[  
acceptability                                     可接受性，可接受程度 ~;+vF
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acceptable level of detection risk                     检查风险的可接受水平 e%P;Jj476  
acceptance of engagement                       接受委托 ? vlGr5#  
accepting the engagement for the first time              首次接受委托 e\dT~)c  
access to asset                                         对资产的接触 <Hp"ZCN  
according to                                     根据，依据，依照 UVLcR  
account balance                                账户余额 {$t*Mb0  
account for                                       对……进行会计处理，核算；解释 @v'D9 ?  
accounting                                        会计，会计学 J'EK5=H  
accounting advisory serve                        会计咨询服务 TAi\#cnl(6  
accounting firm                                 会计师事务所 PHXP1)^}S  
accounting information                      会计信息，会计资料 cjR.9bgn  
accounting period                             会计期间 $7r wara  
accounting policies                                   会计政策 Mz^s^aJEE  
accounting professional bodies                 会计职业组织，会计职业团体 w(U/(C7R  
accounting records                                   会计记录 +wSm6*j7=  
accounting responsibility                           会计责任 JA}'d7yEa  
accounting service                             会计服务 ~Qsj)9
 
accounting standards                                会计准则 s,k1KTXg<B  
Accounting Standards for Business Enterprises       企业会计准则 $SXxAS1  
accounting system                             会计系统 >SJ$41"E  
accounting treatment                                会计处理 nsp K.*?  
accuracy                                    准确性，精确性 :2My|3H\  
additional audit procedures                      追加审计程序 NQJqS?^W&M  
addressee                                         收件人，收信人 {|gJC>f@  
Administration of State-owned Assets  (the～)     国有资产管理局 U{_s1  
administrative laws and regulations                 行政法规 =tNiIU  
adverse impact                                 不利影响，负面影响 /$z@_U[L  
adverse opinion                                反对意见 OW}A48X[+  
advisory group                                  咨询组，顾问组 +m.8*^  
agency fee                                        代理费，代理费用 <f6PULm  
aggregate                                          总计，合计为…… Ak1)  
alternation of document and record                 变造文件和记录 kn"x[{d  
alternative audit procedures                      替代审计程序，备选审计程序 /R
C!Yi  
amend                                              修改，修订 {|h"/  
amortisation                                      摊销 Sg$\ab$  
analytical capacity                             分析能力 qlJOb}$ I  
analytical procedures                               分析性程序 [J`G`s !  
annual financial statements                        年度会计报表，年度财务报表 E?mp6R]}%  
appendix                                          附录，附表 3R*@m  
applicable                                         适用的 PoJyWC  
applicable laws and regulations                 适用的法规 j*u9+.   
application systems                                  应用系统 W~F/ZrT3A  
apply consistently                              一贯地执行，一贯地实施 1hyah.i]Y  
appropriate                                       适当的，合适的； ws?s  
征用，挪用 ;QQ7vo  
appropriate authorization                          适当的授权 %m) h1/
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appropriateness of audit evidence                    审计证据的适当性 zjS:;!8em  
approval                                    批准，核准 RM1uYFs<  
assertion                                    (会计报表上的)认定；确认 ebe@.ZVSi  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 O`j
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asset                                                 资产，财产 T:">,*|  
asset restructuring                             资产重组 bJF/d
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assignment of duties                                 职责的划分 BDRVT Y(s  
assistant                                     助理，助理人员 "T%'Rp`j|  
associated company                                 联属公司，联营公司 -!>ZATL<B  
association                                        联合，结合；协会，社团 yn[ZN-H~
  
assumption                                       假设，假定 d`<^+p)oy  
at a given date                                         在某一特定时日 <57l|}8  
attestation                                         鉴证，公证 nE0~Y2  
attestation service                             鉴证服务 Qf>Pb$c$U  
audit adjustment                                审计调整 )xx/di  
audit areas                                        审计领域 [0ffOTy  
audit conclusion                                审计结论 nj0AO0  
audit effectiveness                             审计效果 }l?_Cfvu  
audit efficiency                                  审计效率 J<#`IaV  
audit engagement letter                      审计业务约定书 9*+0j2uhQ  
audit evidence                                          审计证据 fsc~$^.~\  
audit fee                                    审计费 .0E4c8R\X  
audit files                                          审计档案 /_OZ1jX  
audit findings                                     审计中发现的事项 d 4\E  
audit implementation stage                        审计实施阶段 NND=Zxl  
audit mark                                        审计标识 @1&;R  
audit materiality                                 审计重要性 v6-~fcX0G  
audit method                                     审计方法 w1#jVcUQ  
audit objective                                         审计目标，审计目的 KBRg95E~]l  
audit of financial statements                      会计报表审计，财务报表审计 `ab\i`g9  
audit opinion                                     审计意见 ~1r*/@M[V  
audit period                                      被审计期间，被审计年度 -f2`qltjb  
audit plan                                          审计计划 AV 5\W}  
audit planning                                    编制审计计划，制定审计计划，审计计划 Ru^ ONw"  
audit planning stage                                  审计计划阶段 P "uHtHK  
audit procedure                                审计程序 8C,utjy  
audit programme                               审计程序表，具体审计计划 _#D\* 0J  
audit report                                       审计报告 EhPVK6@  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 I,<54?vS  
audit report with a qualified opinion                 有保留意见的审计报告 t-m9n*\
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audit report with an adverse opinion                否定意见的审计报告 Y-3[KHD  
audit report with dual dates                      双重日期审计报告 Ipz 1+ #s'  
audit reporting stage                                 审计报告阶段 3).o"AN  
audit responsibility                                   审计责任 "gvw0)  
audit results                                      审计结果 Ym.l@(  
audit risk                                          审计风险 )*K<;WIWH  
audit sampling                                          审计抽样 aMvK8C%7  
audit sampling techniques                         审计抽样方法，审计抽样技术 e9`uD|KAS|  
audit strategies                                  审计策略 yEUNkZ5^  
audit summary                                         审计总结，审计小结 zRy5,,i5=[  
audit team                                         审计小组 RQpIBsj  
audit test                                    审计测试 5\w=(c9A  
audit trail                                          审计轨迹 X`3vSCn  
audit work                                        审计工作 [Ql?Y$QB`4  
audit working paper                                 审计工作底稿 %-ZR~*  
audited financial statement                        审计会计报表，已审计财务报表 |aS~"lImh  
Auditing Guidelines (the～)                      审计规范指南 RCh$j&Tn  
auditing standards                             审计准则 ~0F9x9V  
audit-oriented working paper                          (审计)业务类工作底稿 N+s?ZE*  
authorisation                                     授权 NB3Syl8g  
authorisation of transaction                       交易的授权 f
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availability                                         可获得性 Z6R: rq  
B Z<N&UFw7QJ  
balance                                      余额；差额；平衡 " _:iK]  
balance sheet                                    资产负债表 y*}vG}e%  
bank                                                 银行 sWsG,v_  
bank account                                    银行账户，银行户头 " y~muE:.
 
bank statement                                 银行对账单 3 |K=%jr[  
barter transaction                              易货交易，以物换物交易 %jZp9}h  
basis of audit                                    审计依据 Db#W/8 a8k  
basis of preparation                                (会计报表的)编制基础 5 dfe@$  
book of account                               账目，账簿 %oh`EGmVP  
borrowing                                         借款，贷款，借债 Txt%nzIu  
branch                                              分支，分支机构，分店 sb}K% -  
brought forward                                (账户余额等的)承上年，承上期，承上页 KUp  
budget                                              预算 pkXfsi-Nu  
building                                      建筑物；大楼 >[|GC/
C  
business conditions                                  业务情况，经营情况 O&#S4]Y   
business licence                               (企业等的)营业执照 ~m?74^ i  
business relation                                业务关系 Q{AZ'XV  
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