[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 w?5b:W
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审计词汇英汉对照 
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ability to continue as a going concern               持续经营能力 "7aFVf  
acceptability                                     可接受性，可接受程度 }5]NUxQ_  
acceptable level of detection risk                     检查风险的可接受水平 wWm#[f],?  
acceptance of engagement                       接受委托 |MRxm"]A   
accepting the engagement for the first time              首次接受委托 u_[Zu8  
access to asset                                         对资产的接触 f{)*"  
according to                                     根据，依据，依照 -meKaQv  
account balance                                账户余额 {-E{.7  
account for                                       对……进行会计处理，核算；解释 PCU6E9~t2  
accounting                                        会计，会计学 KcrF=cA  
accounting advisory serve                        会计咨询服务 $6J5yE  
accounting firm                                 会计师事务所 SEuj=Vie#  
accounting information                      会计信息，会计资料 <bid 6Q0|  
accounting period                             会计期间 'Gc6ZSLM  
accounting policies                                   会计政策 wHY;Y-(ZT  
accounting professional bodies                 会计职业组织，会计职业团体 J L Z  
accounting records                                   会计记录 >a0;|;hp  
accounting responsibility                           会计责任 Cr[#D$::`  
accounting service                             会计服务 Zkz:h7GUG-  
accounting standards                                会计准则 i@p?.%K{  
Accounting Standards for Business Enterprises       企业会计准则 oFsMQ Py  
accounting system                             会计系统 @-7K~in?^  
accounting treatment                                会计处理 <8y8^m`P9  
accuracy                                    准确性，精确性 JRNyvG>j  
additional audit procedures                      追加审计程序 z;3}GxE-si  
addressee                                         收件人，收信人 ce;9UBkOg2  
Administration of State-owned Assets  (the～)     国有资产管理局 d_yqmx?w  
administrative laws and regulations                 行政法规 E+01"G<Q  
adverse impact                                 不利影响，负面影响 ~<$8i}7  
adverse opinion                                反对意见 J:Qp(s-N^:  
advisory group                                  咨询组，顾问组 L,l+1`Jz  
agency fee                                        代理费，代理费用 5
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aggregate                                          总计，合计为…… #._!.P  
alternation of document and record                 变造文件和记录 cvC;QRx  
alternative audit procedures                      替代审计程序，备选审计程序 \"lzmxe0p  
amend                                              修改，修订 C{'c_wX  
amortisation                                      摊销 [OT@gp:  
analytical capacity                             分析能力 d82IEhZ#  
analytical procedures                               分析性程序 C :e 'wmA  
annual financial statements                        年度会计报表，年度财务报表 f{+8]VA  
appendix                                          附录，附表 ;;U2I5 M7  
applicable                                         适用的 YnNei 7R  
applicable laws and regulations                 适用的法规 ngNg1zV/q  
application systems                                  应用系统 k!%HcU%J  
apply consistently                              一贯地执行，一贯地实施 P EbB0GL  
appropriate                                       适当的，合适的； P@Qo2zTh%  
征用，挪用 #AY+[+  
appropriate authorization                          适当的授权 SC!IQ80H#D  
appropriateness of audit evidence                    审计证据的适当性 7IvCMb&%R  
approval                                    批准，核准 Pjx9@i  
assertion                                    (会计报表上的)认定；确认 @ce4sSo  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 ^L[Z+7|  
asset                                                 资产，财产 ?+TD2~rD
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asset restructuring                             资产重组 ";zl6g"  
assignment of duties                                 职责的划分 BY 1~\M  
assistant                                     助理，助理人员 ilNm\fQ.  
associated company                                 联属公司，联营公司 m4%m0"Z  
association                                        联合，结合；协会，社团 }??q{B@v  
assumption                                       假设，假定 CZ0 {*K:  
at a given date                                         在某一特定时日  |Rl|Th  
attestation                                         鉴证，公证 7'<4'BGzl]  
attestation service                             鉴证服务 G3e%~  
audit adjustment                                审计调整 8pk5[=3Z  
audit areas                                        审计领域 ~u
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audit conclusion                                审计结论 6HEl1FK{@  
audit effectiveness                             审计效果 ]f-e/8$`@  
audit efficiency                                  审计效率 yn=1b:kid  
audit engagement letter                      审计业务约定书 0!?f9kJq  
audit evidence                                          审计证据 p3Gj=G  
audit fee                                    审计费 A,iXiDb3pK  
audit files                                          审计档案 6Z'zB&hM}  
audit findings                                     审计中发现的事项 hgh1G7A&  
audit implementation stage                        审计实施阶段 11)~!in  
audit mark                                        审计标识 Dp'/uCW)  
audit materiality                                 审计重要性 O_:Q#  
audit method                                     审计方法 q`\lvdl  
audit objective                                         审计目标，审计目的 mki=.l$O  
audit of financial statements                      会计报表审计，财务报表审计 {UhZ\
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audit opinion                                     审计意见 AHLDURv  
audit period                                      被审计期间，被审计年度 O35f5Kz  
audit plan                                          审计计划 pu^1s#g8w  
audit planning                                    编制审计计划，制定审计计划，审计计划 \mycn/e  
audit planning stage                                  审计计划阶段 h&Sl8$jVp  
audit procedure                                审计程序 `q/ y|/v<  
audit programme                               审计程序表，具体审计计划 ^X?[zc GE  
audit report                                       审计报告 eygy VhJ  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 )/=J=xw2  
audit report with a qualified opinion                 有保留意见的审计报告 dNyc|P`U  
audit report with an adverse opinion                否定意见的审计报告 'IgtBd|K>  
audit report with dual dates                      双重日期审计报告 a:8@:d1T K  
audit reporting stage                                 审计报告阶段 s}A]lY  
audit responsibility                                   审计责任 G(4k#jB  
audit results                                      审计结果 @<AIPla  
audit risk                                          审计风险 o]FQ)WRB  
audit sampling                                          审计抽样 7X.1QSuE  
audit sampling techniques                         审计抽样方法，审计抽样技术 X(1.Hjh  
audit strategies                                  审计策略 !P ;qc
 
audit summary                                         审计总结，审计小结 i<T`]g  
audit team                                         审计小组 Oe=
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audit test                                    审计测试 w8on3f;6n#  
audit trail                                          审计轨迹 <>R7G)w F  
audit work                                        审计工作 M\]E;C'"U  
audit working paper                                 审计工作底稿 vD*KJ3(c  
audited financial statement                        审计会计报表，已审计财务报表 5|/vc*m_0'  
Auditing Guidelines (the～)                      审计规范指南
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auditing standards                             审计准则 Hnaq+ _]  
audit-oriented working paper                          (审计)业务类工作底稿 <ImeZ'L7  
authorisation                                     授权 4SOj>(a#  
authorisation of transaction                       交易的授权 $~j]/ U  
availability                                         可获得性 Wl,yznT  
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balance                                      余额；差额；平衡 6-^+btl)#  
balance sheet                                    资产负债表 *zx;81X=  
bank                                                 银行 i44`$ps  
bank account                                    银行账户，银行户头 6D+9f{~r  
bank statement                                 银行对账单 k4|YaGhf  
barter transaction                              易货交易，以物换物交易 yWs/~5[F  
basis of audit                                    审计依据 x^ Wgo`v)  
basis of preparation                                (会计报表的)编制基础 D/)xe:  
book of account                               账目，账簿 %AJdtJ@0H  
borrowing                                         借款，贷款，借债 $pD^O!I)?  
branch                                              分支，分支机构，分店 IQ|~d08}  
brought forward                                (账户余额等的)承上年，承上期，承上页 Di L@NU!$q  
budget                                              预算 |Gs
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building                                      建筑物；大楼 `aUA_"f  
business conditions                                  业务情况，经营情况 abF_i#  
business licence                               (企业等的)营业执照 vz _U  
business relation                                业务关系 ZE1#{u~[y  
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