[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 Oc'z?6axWv  
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审计词汇英汉对照 S+>]8ZY  
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ability to continue as a going concern               持续经营能力 I2DmM"-|  
acceptability                                     可接受性，可接受程度 kL|Y-(FPo%  
acceptable level of detection risk                     检查风险的可接受水平 4K;j:ZJ"x  
acceptance of engagement                       接受委托 l?1!h2z%  
accepting the engagement for the first time              首次接受委托 (MIw$ )#^  
access to asset                                         对资产的接触 S'JeA>L  
according to                                     根据，依据，依照 xA5$!Oq7  
account balance                                账户余额 EXFxiw  
account for                                       对……进行会计处理，核算；解释 ;Gs**BB&  
accounting                                        会计，会计学 J3.Q8f  
accounting advisory serve                        会计咨询服务 4vQHr!$Ep  
accounting firm                                 会计师事务所 @YB\PVhW  
accounting information                      会计信息，会计资料 .-Lqo=o\  
accounting period                             会计期间 YPy))>Q>cK  
accounting policies                                   会计政策 ?W|IC8~d')  
accounting professional bodies                 会计职业组织，会计职业团体 l9ihW^  
accounting records                                   会计记录 zB$6e!fc  
accounting responsibility                           会计责任 rWs5s!l,  
accounting service                             会计服务 RZtL<
2.@  
accounting standards                                会计准则 @Kr)$F  
Accounting Standards for Business Enterprises       企业会计准则 |\ (/dXXP  
accounting system                             会计系统  U ^9oc&  
accounting treatment                                会计处理 _z5C plO  
accuracy                                    准确性，精确性 X[
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additional audit procedures                      追加审计程序 ;2|H6IN"  
addressee                                         收件人，收信人 h^*{chm]  
Administration of State-owned Assets  (the～)     国有资产管理局 ; MJ1Q  
administrative laws and regulations                 行政法规 {|E7N"Qzg  
adverse impact                                 不利影响，负面影响 Fb'wC  
adverse opinion                                反对意见 PK4UdT  
advisory group                                  咨询组，顾问组 Madaxx  
agency fee                                        代理费，代理费用 "'#Hh&Us  
aggregate                                          总计，合计为…… RHbp:Mlk  
alternation of document and record                 变造文件和记录 E}=,"i  
alternative audit procedures                      替代审计程序，备选审计程序 @#tSx  
amend                                              修改，修订 y)E2=JQA/  
amortisation                                      摊销 !gf3%!%  
analytical capacity                             分析能力 5w1[KO#K|  
analytical procedures                               分析性程序 -*M:OF"Zh  
annual financial statements                        年度会计报表，年度财务报表 ECzNByP  
appendix                                          附录，附表 ~m?~eJK#a  
applicable                                         适用的 B,Brmn  
applicable laws and regulations                 适用的法规 (FYJ^o  
application systems                                  应用系统 wcf_5T  
apply consistently                              一贯地执行，一贯地实施 EvmmQ  
appropriate                                       适当的，合适的； z0[ZO1Fo(  
征用，挪用 |]cDz  
appropriate authorization                          适当的授权 ;/T-rVND  
appropriateness of audit evidence                    审计证据的适当性 }AqD0Qd2Hj  
approval                                    批准，核准 1[`<JCFClc  
assertion                                    (会计报表上的)认定；确认 N=wy)+  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 I}IW!K  
asset                                                 资产，财产 9Ol_z\5  
asset restructuring                             资产重组 PWu2;JF  
assignment of duties                                 职责的划分 J"%}t\Q  
assistant                                     助理，助理人员 +:%FJCOT  
associated company                                 联属公司，联营公司 T 6roz  
association                                        联合，结合；协会，社团 U.'@S8  
assumption                                       假设，假定 I7^X;Q F  
at a given date                                         在某一特定时日 Sg>0P*K@  
attestation                                         鉴证，公证 a?~csP^?}  
attestation service                             鉴证服务 F5MPy[  
audit adjustment                                审计调整 ]Hy PJ  
audit areas                                        审计领域 %:?QE ;  
audit conclusion                                审计结论 /*^|5>-`i1  
audit effectiveness                             审计效果 |uBC0f  
audit efficiency                                  审计效率 Z<<gz[$+p  
audit engagement letter                      审计业务约定书 =Zy!',,d,9  
audit evidence                                          审计证据 Wb)l8[=  
audit fee                                    审计费 C}'="g^=sl  
audit files                                          审计档案 HbfB[%  
audit findings                                     审计中发现的事项 O f@#VZ  
audit implementation stage                        审计实施阶段 _lv:"/3R  
audit mark                                        审计标识 8G] m7Z  
audit materiality                                 审计重要性 ,D2_Z]  
audit method                                     审计方法 B~zg"
 
audit objective                                         审计目标，审计目的 E2H
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audit of financial statements                      会计报表审计，财务报表审计 vcO`j<`  
audit opinion                                     审计意见 /.YAFH|i)"  
audit period                                      被审计期间，被审计年度
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audit plan                                          审计计划 zf>^2t*\  
audit planning                                    编制审计计划，制定审计计划，审计计划 6n\z53Mk  
audit planning stage                                  审计计划阶段 E0^%|Mh]b  
audit procedure                                审计程序 S} Cp&}G{P  
audit programme                               审计程序表，具体审计计划 WAXts]=  
audit report                                       审计报告 Y*cJ4hQ  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 M03i4R@h(  
audit report with a qualified opinion                 有保留意见的审计报告 ZNpExfGEU  
audit report with an adverse opinion                否定意见的审计报告 tlLn  
audit report with dual dates                      双重日期审计报告 \R\@t]>Y  
audit reporting stage                                 审计报告阶段 ,]_(-tyN|  
audit responsibility                                   审计责任 6*aa[,>  
audit results                                      审计结果 g+ 1=5g  
audit risk                                          审计风险 TTZxkK  
audit sampling                                          审计抽样 Df
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audit sampling techniques                         审计抽样方法，审计抽样技术 5vX8mPR_  
audit strategies                                  审计策略 |EV\a[  
audit summary                                         审计总结，审计小结 83ic@[  
audit team                                         审计小组 3u0<v%Qi  
audit test                                    审计测试 J7wQ=!g  
audit trail                                          审计轨迹 @PoFxv  
audit work                                        审计工作 0O,T=z[+>  
audit working paper                                 审计工作底稿 tb?F}MEe  
audited financial statement                        审计会计报表，已审计财务报表 I,4-  
Auditing Guidelines (the～)                      审计规范指南 R
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auditing standards                             审计准则 {_XrZ(y/  
audit-oriented working paper                          (审计)业务类工作底稿 b}Hl$V(uD  
authorisation                                     授权 4!~ .6cp3  
authorisation of transaction                       交易的授权 3R%UPT0>  
availability                                         可获得性 JV]u(PL  
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balance                                      余额；差额；平衡 G9n /S=R?  
balance sheet                                    资产负债表 Wd` QpW  
bank                                                 银行 SAG`^
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bank account                                    银行账户，银行户头 q bZ,K@0  
bank statement                                 银行对账单 YP#AB]2\}  
barter transaction                              易货交易，以物换物交易 FL#g9U>  
basis of audit                                    审计依据 Yl&tkSw46  
basis of preparation                                (会计报表的)编制基础 leES YSY:  
book of account                               账目，账簿 *M&VqG4P9w  
borrowing                                         借款，贷款，借债 ,d>X/kd|o  
branch                                              分支，分支机构，分店 Vv
yrty  
brought forward                                (账户余额等的)承上年，承上期，承上页 (!VMnLlXRK  
budget                                              预算 p37zz4  
building                                      建筑物；大楼 oa &z/`@  
business conditions                                  业务情况，经营情况 q]N?@l]  
business licence                               (企业等的)营业执照 X(y  
business relation                                业务关系 ?#*
  
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