[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 aH7i$U&  
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审计词汇英汉对照 )BI6nU  
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ability to continue as a going concern               持续经营能力 kY d'6+m  
acceptability                                     可接受性，可接受程度 "9 W]TG  
acceptable level of detection risk                     检查风险的可接受水平 mO];+=3v8  
acceptance of engagement                       接受委托 J _PAWW  
accepting the engagement for the first time              首次接受委托 Wtl/xA_  
access to asset                                         对资产的接触 ko-|hBNv  
according to                                     根据，依据，依照 FKhmg&+>  
account balance                                账户余额 7K"{}:  
account for                                       对……进行会计处理，核算；解释 @~t^zI1  
accounting                                        会计，会计学 -J7B Ex  
accounting advisory serve                        会计咨询服务 7.V'T=@x3)  
accounting firm                                 会计师事务所 P`ZzrN  
accounting information                      会计信息，会计资料 OP:i;%@c  
accounting period                             会计期间 Ht >5R  
accounting policies                                   会计政策 bYsK|n  
accounting professional bodies                 会计职业组织，会计职业团体 gumT"x .^  
accounting records                                   会计记录 4yOYw*X  
accounting responsibility                           会计责任 Y#aL]LxZE  
accounting service                             会计服务 &Pk #v  
accounting standards                                会计准则 K&T[F!  
Accounting Standards for Business Enterprises       企业会计准则 }le}Vuy\s  
accounting system                             会计系统 Vf28R,~m  
accounting treatment                                会计处理 !e>+O^  
accuracy                                    准确性，精确性 M8_ f{|!&  
additional audit procedures                      追加审计程序 >9-$E?Mt  
addressee                                         收件人，收信人 ky2n%< 0]  
Administration of State-owned Assets  (the～)     国有资产管理局 ^,W;d
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administrative laws and regulations                 行政法规 2H
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adverse impact                                 不利影响，负面影响 HpbSf1VvAf  
adverse opinion                                反对意见 jh7-Fl
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advisory group                                  咨询组，顾问组 rV 6&:\  
agency fee                                        代理费，代理费用 ZLP)i;A
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aggregate                                          总计，合计为…… hA'i|;|ZYc  
alternation of document and record                 变造文件和记录 HL8onNq  
alternative audit procedures                      替代审计程序，备选审计程序 <Zb~tYp  
amend                                              修改，修订 ~PaEhj&8  
amortisation                                      摊销 OKW}8q
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analytical capacity                             分析能力 > nHaMj  
analytical procedures                               分析性程序 \mK;BWg)  
annual financial statements                        年度会计报表，年度财务报表 \kN?7b^  
appendix                                          附录，附表 mVaWbR@HS  
applicable                                         适用的 =()Vrk|uK  
applicable laws and regulations                 适用的法规 }4Q~<2  
application systems                                  应用系统 |
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apply consistently                              一贯地执行，一贯地实施 Mz59ac  
appropriate                                       适当的，合适的； 'dXGd.V7u  
征用，挪用 oz.#+t%X$b  
appropriate authorization                          适当的授权 7uUo DM  
appropriateness of audit evidence                    审计证据的适当性 dG8_3T}i  
approval                                    批准，核准 U# +$N3%  
assertion                                    (会计报表上的)认定；确认 &\Ze<u  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 `jHbA#sO  
asset                                                 资产，财产 ;!~&-I0l  
asset restructuring                             资产重组 #gq!L  
assignment of duties                                 职责的划分 p<Oz"6_/~  
assistant                                     助理，助理人员 &':Ecmo~`  
associated company                                 联属公司，联营公司 *JD-|mK  
association                                        联合，结合；协会，社团 VTUY#+3  
assumption                                       假设，假定 #fGI#]SG?  
at a given date                                         在某一特定时日 m%ec=%L9  
attestation                                         鉴证，公证 Q[n*ce7L0  
attestation service                             鉴证服务 mz>GbImVD~  
audit adjustment                                审计调整 i)!2DXn  
audit areas                                        审计领域 qr@<'wp/  
audit conclusion                                审计结论 \rpXG9  
audit effectiveness                             审计效果 rv?4S`Z,x$  
audit efficiency                                  审计效率 969Y[XQ  
audit engagement letter                      审计业务约定书 1 ORA6  
audit evidence                                          审计证据 <q`'[1Y4  
audit fee                                    审计费 $-i(xnU/nl  
audit files                                          审计档案 @sdH B./  
audit findings                                     审计中发现的事项 dZWO6k9[H  
audit implementation stage                        审计实施阶段  =w5]o@  
audit mark                                        审计标识 ljP<WD  
audit materiality                                 审计重要性 ` n#D b  
audit method                                     审计方法 f1$'av
 
audit objective                                         审计目标，审计目的 -HU4Ow  
audit of financial statements                      会计报表审计，财务报表审计 _ ?o>i/  
audit opinion                                     审计意见 \[9^,QP  
audit period                                      被审计期间，被审计年度 _LSp \{Z  
audit plan                                          审计计划 +HT?>k  
audit planning                                    编制审计计划，制定审计计划，审计计划 p![UOI"W  
audit planning stage                                  审计计划阶段 `s8o2"12  
audit procedure                                审计程序 P jG^L FX  
audit programme                               审计程序表，具体审计计划 ,; @vVm'}  
audit report                                       审计报告 @ogj -ol&  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 .du2;`[$r  
audit report with a qualified opinion                 有保留意见的审计报告 s-801JpiJ  
audit report with an adverse opinion                否定意见的审计报告 po!bRk[4  
audit report with dual dates                      双重日期审计报告 fW w+'xF!  
audit reporting stage                                 审计报告阶段
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audit responsibility                                   审计责任 ucYweXsO3  
audit results                                      审计结果 Ie]k/qw+Y  
audit risk                                          审计风险 z -c1,GOD  
audit sampling                                          审计抽样 XiMd|D  
audit sampling techniques                         审计抽样方法，审计抽样技术 >ZwDcuJ~Lz  
audit strategies                                  审计策略 5Q/jI$^h0Z  
audit summary                                         审计总结，审计小结 o~{rZ~  
audit team                                         审计小组 K>vi9,4/ks  
audit test                                    审计测试 U#G<cV79  
audit trail                                          审计轨迹 JJHO E{%  
audit work                                        审计工作 w9w=2 *  
audit working paper                                 审计工作底稿 Ge`PVwn  
audited financial statement                        审计会计报表，已审计财务报表  X`20=x  
Auditing Guidelines (the～)                      审计规范指南 FnPn#Cv>*  
auditing standards                             审计准则 _Ie?{5$ng`  
audit-oriented working paper                          (审计)业务类工作底稿 9|WV28PK:  
authorisation                                     授权 Ye|(5f  
authorisation of transaction                       交易的授权 Lz&FywF-l  
availability                                         可获得性 @u@,Edh  
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balance                                      余额；差额；平衡 pkf$%{"e  
balance sheet                                    资产负债表 hTQ8y10a  
bank                                                 银行 BJgHel+N  
bank account                                    银行账户，银行户头 Urz
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bank statement                                 银行对账单 t52KF#+>  
barter transaction                              易货交易，以物换物交易 &u!MI  
basis of audit                                    审计依据 P=aYwmC  
basis of preparation                                (会计报表的)编制基础 SyI\ ulmL  
book of account                               账目，账簿 )UtK9;@"  
borrowing                                         借款，贷款，借债 m X%T"_^  
branch                                              分支，分支机构，分店 TQtH
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brought forward                                (账户余额等的)承上年，承上期，承上页 ?3%r:
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budget                                              预算 0g2rajS  
building                                      建筑物；大楼 P(.XB`  
business conditions                                  业务情况，经营情况 h0 Xc=nj  
business licence                               (企业等的)营业执照 =q(?ALGc  
business relation                                业务关系 +NJIi@  
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