[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 ~vmY2h\  
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审计词汇英汉对照 hM}2++V  
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ability to continue as a going concern               持续经营能力 &kvVMnok  
acceptability                                     可接受性，可接受程度 Gj=il-Po  
acceptable level of detection risk                     检查风险的可接受水平 sr L,9)OC  
acceptance of engagement                       接受委托 >nX'RE|F  
accepting the engagement for the first time              首次接受委托 LKa_ofY  
access to asset                                         对资产的接触 M3%<kk-_  
according to                                     根据，依据，依照 ']Z8C)tK  
account balance                                账户余额 t&_lpffv  
account for                                       对……进行会计处理，核算；解释 L
st5  
accounting                                        会计，会计学 _wBPn6gg`  
accounting advisory serve                        会计咨询服务 \B)<<[ $  
accounting firm                                 会计师事务所 UWI5/R  
accounting information                      会计信息，会计资料 b11C3TyQT  
accounting period                             会计期间 bPNsy@
"6  
accounting policies                                   会计政策 i+}M#Y-O  
accounting professional bodies                 会计职业组织，会计职业团体 i&Ea@b  
accounting records                                   会计记录 r_G`#Z_5F  
accounting responsibility                           会计责任 /1*\*<cs  
accounting service                             会计服务 D%zIm,bf  
accounting standards                                会计准则 <$E8T>U  
Accounting Standards for Business Enterprises       企业会计准则 9V~yK?  
accounting system                             会计系统 x)*[>d2yd  
accounting treatment                                会计处理 HM/ qB^  
accuracy                                    准确性，精确性 kDsUKO p  
additional audit procedures                      追加审计程序 TO<g@u]*  
addressee                                         收件人，收信人
d=[.  
Administration of State-owned Assets  (the～)     国有资产管理局 %llG/]q#  
administrative laws and regulations                 行政法规 _wIAr  
adverse impact                                 不利影响，负面影响 ec|IT0;  
adverse opinion                                反对意见 [*fnTy  
advisory group                                  咨询组，顾问组 5@Sb[ za  
agency fee                                        代理费，代理费用 lG2){){j  
aggregate                                          总计，合计为…… "='|c-
x  
alternation of document and record                 变造文件和记录 ]Sh&8 #  
alternative audit procedures                      替代审计程序，备选审计程序 R0Qp*&AL  
amend                                              修改，修订 ;k>{I8L~  
amortisation                                      摊销 .fgoEB,(  
analytical capacity                             分析能力 gN*8zui  
analytical procedures                               分析性程序 ~/t#J  
annual financial statements                        年度会计报表，年度财务报表 \>+gZc]an  
appendix                                          附录，附表 E>&dG:3no  
applicable                                         适用的 ^VA)vLj@  
applicable laws and regulations                 适用的法规 8_>R'u[  
application systems                                  应用系统 `| fF)kI  
apply consistently                              一贯地执行，一贯地实施 4WLB,<b}  
appropriate                                       适当的，合适的； =uHTpHR  
征用，挪用 h<?Vzl  
appropriate authorization                          适当的授权 1UOFTI2S|  
appropriateness of audit evidence                    审计证据的适当性 K~uoZ~_gA  
approval                                    批准，核准 bp }~{]:b  
assertion                                    (会计报表上的)认定；确认 fSj^/>  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 #]9yzyb_y  
asset                                                 资产，财产 MD%86m{Sg=  
asset restructuring                             资产重组 ~U`aH~R  
assignment of duties                                 职责的划分 )9}z^+TH  
assistant                                     助理，助理人员 .69{GM?  
associated company                                 联属公司，联营公司 @rE>D  
association                                        联合，结合；协会，社团 |KuH2,n0  
assumption                                       假设，假定 5'X.Z:  
at a given date                                         在某一特定时日 .^/OL}/~<  
attestation                                         鉴证，公证 xSw ^v6!2  
attestation service                             鉴证服务 VP[ J#TPU  
audit adjustment                                审计调整 AtSEKpKc  
audit areas                                        审计领域 #fQStO  
audit conclusion                                审计结论 GZse8ng  
audit effectiveness                             审计效果 `Do-!G+W  
audit efficiency                                  审计效率 HH^eEh4g  
audit engagement letter                      审计业务约定书 xR$xAcoSB  
audit evidence                                          审计证据 }nkX-PG9  
audit fee                                    审计费 5K,Y6I&$SJ  
audit files                                          审计档案 >XBLm`a  
audit findings                                     审计中发现的事项 t'^/}=c-  
audit implementation stage                        审计实施阶段 u\50,N9Wp{  
audit mark                                        审计标识 9\V^q9l  
audit materiality                                 审计重要性 <}G7#xg  
audit method                                     审计方法 fF ;-d2mF  
audit objective                                         审计目标，审计目的 Wfp[)MM;  
audit of financial statements                      会计报表审计，财务报表审计 yKi* 8N"e<  
audit opinion                                     审计意见 ='a$>JVJ5  
audit period                                      被审计期间，被审计年度
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audit plan                                          审计计划 7Y:1ji0l  
audit planning                                    编制审计计划，制定审计计划，审计计划 ;'*"(F=D6  
audit planning stage                                  审计计划阶段 kA fkQy(~  
audit procedure                                审计程序 > -f`mT  
audit programme                               审计程序表，具体审计计划 Po% V%~  
audit report                                       审计报告 3#
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audit report with a disclaimer of opinion           拒绝表示意见审计报告 LG(bdj"NM  
audit report with a qualified opinion                 有保留意见的审计报告 c{zQX0  
audit report with an adverse opinion                否定意见的审计报告 phd,Jg[  
audit report with dual dates                      双重日期审计报告 2}K7(y!?u  
audit reporting stage                                 审计报告阶段 Fe}Dnv)}Z  
audit responsibility                                   审计责任 S-*4HV_l  
audit results                                      审计结果 2]hQ56Yv3  
audit risk                                          审计风险 8ex{N3  
audit sampling                                          审计抽样 6Wl+5 a6V
 
audit sampling techniques                         审计抽样方法，审计抽样技术 :A>c
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audit strategies                                  审计策略 {U>B\D  
audit summary                                         审计总结，审计小结 \IIR2Xf,K  
audit team                                         审计小组 l@%MS\{  
audit test                                    审计测试 -b8Vz}Y  
audit trail                                          审计轨迹 ]:d`=V\&N  
audit work                                        审计工作 h,45-#+  
audit working paper                                 审计工作底稿 NZ7g}+GTG  
audited financial statement                        审计会计报表，已审计财务报表 9ELLJ@oNC  
Auditing Guidelines (the～)                      审计规范指南 ;kDz9Va  
auditing standards                             审计准则 K}LmU{/t/  
audit-oriented working paper                          (审计)业务类工作底稿 ihdN{Mx<2  
authorisation                                     授权 o[X'We;  
authorisation of transaction                       交易的授权 ^fa+3`>  
availability                                         可获得性 !K'j[cA^  
B 9 "7(Jq  
balance                                      余额；差额；平衡 :2vk vLM  
balance sheet                                    资产负债表 "k[-eFz/@M  
bank                                                 银行 "8>T  
bank account                                    银行账户，银行户头 }KcvNK (  
bank statement                                 银行对账单 R.-2shOE'  
barter transaction                              易货交易，以物换物交易 q#$Al  
basis of audit                                    审计依据 BagO0#  
basis of preparation                                (会计报表的)编制基础 A\X?Aq-^'  
book of account                               账目，账簿 nkUSd}a`r  
borrowing                                         借款，贷款，借债 [@(M%  
branch                                              分支，分支机构，分店 (R5n
ND  
brought forward                                (账户余额等的)承上年，承上期，承上页 7. `Fe g.  
budget                                              预算 e0Zwhz,  
building                                      建筑物；大楼 G(" S6u  
business conditions                                  业务情况，经营情况 ;EDc1:  
business licence                               (企业等的)营业执照 ..'k+0u^  
business relation                                业务关系 yPs4S?<s  
$dIu${lu  

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