[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 ^5MM<73  
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审计词汇英汉对照 ?1g` 'q@T%  
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ability to continue as a going concern               持续经营能力 8oUR/___  
acceptability                                     可接受性，可接受程度 u gRyUny  
acceptable level of detection risk                     检查风险的可接受水平 Qxy~%;X  
acceptance of engagement                       接受委托 EO(l?Fgw]$  
accepting the engagement for the first time              首次接受委托 xN$V(ZX4  
access to asset                                         对资产的接触 zEQQ4)mA  
according to                                     根据，依据，依照 auIW>0?}  
account balance                                账户余额 tYMr  
account for                                       对……进行会计处理，核算；解释 E9k%:&]vd  
accounting                                        会计，会计学 ~tTa[_a!  
accounting advisory serve                        会计咨询服务 |H=5Am  
accounting firm                                 会计师事务所 Jv 5l   
accounting information                      会计信息，会计资料 jCj8XM{c>  
accounting period                             会计期间 L$a{%]I  
accounting policies                                   会计政策 ~YNzSkz  
accounting professional bodies                 会计职业组织，会计职业团体 I;AS.y  
accounting records                                   会计记录 Y,mo}X<>  
accounting responsibility                           会计责任 b"@-9ke5I  
accounting service                             会计服务 E\Wd*,/v)  
accounting standards                                会计准则 Z  OAg7  
Accounting Standards for Business Enterprises       企业会计准则 ?mV2|;  
accounting system                             会计系统  })! -  
accounting treatment                                会计处理 StR)O))I  
accuracy                                    准确性，精确性 S&=@Hj-  
additional audit procedures                      追加审计程序 1Z_]Ge<a  
addressee                                         收件人，收信人 zZ9Ei-Q  
Administration of State-owned Assets  (the～)     国有资产管理局 dC4`xUv  
administrative laws and regulations                 行政法规  S\ ZCZ0  
adverse impact                                 不利影响，负面影响 rx]Q,;"  
adverse opinion                                反对意见 h`Ej>O7m  
advisory group                                  咨询组，顾问组 6qV1_M#  
agency fee                                        代理费，代理费用 rY&lx}  
aggregate                                          总计，合计为…… CNj |vYj  
alternation of document and record                 变造文件和记录 LkafB2y  
alternative audit procedures                      替代审计程序，备选审计程序 IY~I=}  
amend                                              修改，修订 MC-Z6l2  
amortisation                                      摊销 9JMf T]  
analytical capacity                             分析能力 V
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analytical procedures                               分析性程序 WSF$xC/~  
annual financial statements                        年度会计报表，年度财务报表 1h162  
appendix                                          附录，附表 [vBP,_Tjx  
applicable                                         适用的 V/\`:  
applicable laws and regulations                 适用的法规 ho#<?rh_  
application systems                                  应用系统 bA6^RIf?  
apply consistently                              一贯地执行，一贯地实施 x5#Kk.  
appropriate                                       适当的，合适的； Tz:,l$  
征用，挪用 pi;fu  
appropriate authorization                          适当的授权 ]9<H[5>$R  
appropriateness of audit evidence                    审计证据的适当性 mWoN\Rwj  
approval                                    批准，核准 b*Hk} !qH  
assertion                                    (会计报表上的)认定；确认 j$u  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 }f{5-iwD}  
asset                                                 资产，财产 *c.w:DkfB  
asset restructuring                             资产重组 :hB6-CZkqN  
assignment of duties                                 职责的划分 I8W9Kzf  
assistant                                     助理，助理人员 0aG auG[  
associated company                                 联属公司，联营公司 ,rY}IwMw  
association                                        联合，结合；协会，社团 K^/.v<w  
assumption                                       假设，假定 DDT]A<WUV  
at a given date                                         在某一特定时日 SoCN.J30  
attestation                                         鉴证，公证 : @gW3'  
attestation service                             鉴证服务 FAGi`X<L  
audit adjustment                                审计调整 dn%'bt
 
audit areas                                        审计领域
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audit conclusion                                审计结论 'L1y
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audit effectiveness                             审计效果 PJKxh%J  
audit efficiency                                  审计效率 Uu`}| &@i  
audit engagement letter                      审计业务约定书 1?TgI0HS  
audit evidence                                          审计证据 
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audit fee                                    审计费 ][\ uH|  
audit files                                          审计档案  j)mS3#cH  
audit findings                                     审计中发现的事项 "|WKK}  
audit implementation stage                        审计实施阶段 K(NP%:  
audit mark                                        审计标识 ]3U|K .G  
audit materiality                                 审计重要性 2fm6G ).m  
audit method                                     审计方法 \u/=?b  
audit objective                                         审计目标，审计目的 527u d^:  
audit of financial statements                      会计报表审计，财务报表审计 MqWM!v-M  
audit opinion                                     审计意见 -S@ ys  
audit period                                      被审计期间，被审计年度 d)%l-jj9,  
audit plan                                          审计计划 MzW!iG  
audit planning                                    编制审计计划，制定审计计划，审计计划 #b&=CsW`  
audit planning stage                                  审计计划阶段 ~ayU\4B  
audit procedure                                审计程序 *z'Rl'j9[  
audit programme                               审计程序表，具体审计计划 pL.~z  
audit report                                       审计报告 Hc0V4NHCaL  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 -zH-9N*c  
audit report with a qualified opinion                 有保留意见的审计报告 p|r>tBv?x  
audit report with an adverse opinion                否定意见的审计报告 JS >"j d#  
audit report with dual dates                      双重日期审计报告 ,+5!1>\  
audit reporting stage                                 审计报告阶段 nzB!0U  
audit responsibility                                   审计责任 MA mjoH  
audit results                                      审计结果 &3~R-$P  
audit risk                                          审计风险 {mHxlG)  
audit sampling                                          审计抽样 M%eTNsbNm  
audit sampling techniques                         审计抽样方法，审计抽样技术 gi/W3q3c6  
audit strategies                                  审计策略 0NSCeq%;6q  
audit summary                                         审计总结，审计小结 ~VF?T~Kr_  
audit team                                         审计小组 rqM_#[Y?  
audit test                                    审计测试 *ul-D42!U  
audit trail                                          审计轨迹 FxXnX  
audit work                                        审计工作 ,v*\2oG3^  
audit working paper                                 审计工作底稿 #/K71Y  
audited financial statement                        审计会计报表，已审计财务报表 _ =(v? 2:?  
Auditing Guidelines (the～)                      审计规范指南 ;p(Doy)i  
auditing standards                             审计准则 %C
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audit-oriented working paper                          (审计)业务类工作底稿 yA< \?Ps  
authorisation                                     授权 T,4REbm^  
authorisation of transaction                       交易的授权 Ys%d  
availability                                         可获得性 A^pRHbRq  
B `b5pa`\4  
balance                                      余额；差额；平衡 0mT.J~}1v  
balance sheet                                    资产负债表 .18MMzdN  
bank                                                 银行 tH4+S?PI  
bank account                                    银行账户，银行户头 s.!gsCQme  
bank statement                                 银行对账单 h`:gMhn  
barter transaction                              易货交易，以物换物交易 |=Pw-uk  
basis of audit                                    审计依据 ,Ct1)%   
basis of preparation                                (会计报表的)编制基础 `[4{]jX+<  
book of account                               账目，账簿 9\R+g5  
borrowing                                         借款，贷款，借债 W% }zwQ  
branch                                              分支，分支机构，分店 \z=!It]f.  
brought forward                                (账户余额等的)承上年，承上期，承上页 X
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budget                                              预算 OxVe}Fy m  
building                                      建筑物；大楼 ){i 9,u")  
business conditions                                  业务情况，经营情况 :LR>U;2  
business licence                               (企业等的)营业执照 xNxSgvco,  
business relation                                业务关系 Y{dj~}mM+  
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