[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 Q{>k1$fkV  
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审计词汇英汉对照 9=tIz  
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ability to continue as a going concern               持续经营能力 ej d(R+  
acceptability                                     可接受性，可接受程度 _f,C[C[e&  
acceptable level of detection risk                     检查风险的可接受水平 T!{w~'=F  
acceptance of engagement                       接受委托 .{^5X)  
accepting the engagement for the first time              首次接受委托 T::85  
access to asset                                         对资产的接触 qR{ =pR  
according to                                     根据，依据，依照 |Ez>J+uye(  
account balance                                账户余额 @HCVmg:  
account for                                       对……进行会计处理，核算；解释 !<";cw(q  
accounting                                        会计，会计学 kD%( _K5  
accounting advisory serve                        会计咨询服务 l'qg8  
accounting firm                                 会计师事务所 gD?l-RT>  
accounting information                      会计信息，会计资料 =qIp2c}Rx  
accounting period                             会计期间
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accounting policies                                   会计政策 l)\! .X  
accounting professional bodies                 会计职业组织，会计职业团体 00y!K m_D  
accounting records                                   会计记录 EZGIf/ 3  
accounting responsibility                           会计责任 +\A,&;!SR  
accounting service                             会计服务 :Yl-w-oe  
accounting standards                                会计准则 V!=,0zy~Z  
Accounting Standards for Business Enterprises       企业会计准则 q;CiV  
accounting system                             会计系统 B9 uoVcW  
accounting treatment                                会计处理 WH}y"W  
accuracy                                    准确性，精确性 NI]N4[8(  
additional audit procedures                      追加审计程序 jr."I+  
addressee                                         收件人，收信人 3$R1ipb
  
Administration of State-owned Assets  (the～)     国有资产管理局 P@B]

 
administrative laws and regulations                 行政法规 kzLsoZ!I  
adverse impact                                 不利影响，负面影响 ND;#7/$>  
adverse opinion                                反对意见 %> eiAB_b  
advisory group                                  咨询组，顾问组 A/s?x>QA  
agency fee                                        代理费，代理费用 {
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aggregate                                          总计，合计为…… [q-h|m  
alternation of document and record                 变造文件和记录 n\53wh@+  
alternative audit procedures                      替代审计程序，备选审计程序 0~S^
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amend                                              修改，修订 M }D}K\)  
amortisation                                      摊销 "+s++@ z  
analytical capacity                             分析能力 Hn"RH1Zy  
analytical procedures                               分析性程序 q} >%8;nm  
annual financial statements                        年度会计报表，年度财务报表 F4
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appendix                                          附录，附表 +\9NDfYIA  
applicable                                         适用的 `^&OF uee  
applicable laws and regulations                 适用的法规 }Y\%RA  
application systems                                  应用系统 4[eXe$  
apply consistently                              一贯地执行，一贯地实施 cwg"c4V  
appropriate                                       适当的，合适的； 6_Y,eL]"  
征用，挪用 6&x@.1('z  
appropriate authorization                          适当的授权 =,M5KDk`  
appropriateness of audit evidence                    审计证据的适当性 5j(k:a+!H  
approval                                    批准，核准 HZge!Yp<  
assertion                                    (会计报表上的)认定；确认 Rm( "=(  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 tD)J*]G  
asset                                                 资产，财产 e"<OELA  
asset restructuring                             资产重组 L,!?Nt\  
assignment of duties                                 职责的划分 C6PdDRf  
assistant                                     助理，助理人员 K|, .C[  
associated company                                 联属公司，联营公司 bH~dJFj/  
association                                        联合，结合；协会，社团 ]=BB#  
assumption                                       假设，假定 z} #JK?u  
at a given date                                         在某一特定时日 0H:X3y+  
attestation                                         鉴证，公证 ;=z
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attestation service                             鉴证服务 ZECfR>`x  
audit adjustment                                审计调整 XL^GZ  
audit areas                                        审计领域 {IjR^J=k  
audit conclusion                                审计结论 n[rCQdM&U"  
audit effectiveness                             审计效果 |BXg/gW  
audit efficiency                                  审计效率 |6-nbj  
audit engagement letter                      审计业务约定书 5H^(2w  
audit evidence                                          审计证据 z{QqY.Gu{G  
audit fee                                    审计费 75lA%| *X  
audit files                                          审计档案 z24q3 3O  
audit findings                                     审计中发现的事项 >(<f 0  
audit implementation stage                        审计实施阶段 `a /`,N  
audit mark                                        审计标识 W>r+h -kR  
audit materiality                                 审计重要性 ;$4\e)AB  
audit method                                     审计方法 @0''k  
audit objective                                         审计目标，审计目的 ,P0) 6>  
audit of financial statements                      会计报表审计，财务报表审计 "tK=+f`NM  
audit opinion                                     审计意见 :ws<-Qy  
audit period                                      被审计期间，被审计年度 ?@x/ E&  
audit plan                                          审计计划 xmoxZW:  
audit planning                                    编制审计计划，制定审计计划，审计计划 /;$[E  
audit planning stage                                  审计计划阶段 %cn<ych G  
audit procedure                                审计程序 {qVZ NXDn  
audit programme                               审计程序表，具体审计计划 sI2^Qp@O1  
audit report                                       审计报告 AbM'3Mkz  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 vY3h3o  
audit report with a qualified opinion                 有保留意见的审计报告 Mtx4'WZ  
audit report with an adverse opinion                否定意见的审计报告 c+ie8Q!  
audit report with dual dates                      双重日期审计报告 2\$
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audit reporting stage                                 审计报告阶段 %BODkc Zh  
audit responsibility                                   审计责任 DlJo^|5  
audit results                                      审计结果 :`sUt1Fw.  
audit risk                                          审计风险 \;Weizq5  
audit sampling                                          审计抽样 EU#^7  
audit sampling techniques                         审计抽样方法，审计抽样技术 %C]>9."  
audit strategies                                  审计策略 $~)SCbL^5  
audit summary                                         审计总结，审计小结 ['D]>Ot68  
audit team                                         审计小组 U<XG{<2  
audit test                                    审计测试 zt%Mx>V@  
audit trail                                          审计轨迹 cMIE
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audit work                                        审计工作 Z_NCD`i;  
audit working paper                                 审计工作底稿 fP1!)po  
audited financial statement                        审计会计报表，已审计财务报表 :4|4=mkr  
Auditing Guidelines (the～)                      审计规范指南 46;uW{EY  
auditing standards                             审计准则 LP=)~K
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audit-oriented working paper                          (审计)业务类工作底稿 q^nVN#  
authorisation                                     授权 Hn:Crl y#  
authorisation of transaction                       交易的授权 6eCCmIdaM  
availability                                         可获得性 zuCSj~  
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balance                                      余额；差额；平衡 `D9$v(Ztr  
balance sheet                                    资产负债表 j<$2hiI/?&  
bank                                                 银行 X8\GzNE~R  
bank account                                    银行账户，银行户头 !r-F>!~  
bank statement                                 银行对账单 gqR(.Pu  
barter transaction                              易货交易，以物换物交易 \)e'
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basis of audit                                    审计依据 ,,r>,Xq6  
basis of preparation                                (会计报表的)编制基础 5r0YA IJ  
book of account                               账目，账簿 }m8q}~>tL  
borrowing                                         借款，贷款，借债 CC`JZ.SO  
branch                                              分支，分支机构，分店 q(w(Sd)#L  
brought forward                                (账户余额等的)承上年，承上期，承上页 AZ<=o  
budget                                              预算 xz]~ jL@-]  
building                                      建筑物；大楼 6\t@)=C,Q  
business conditions                                  业务情况，经营情况 4M T 7`sr  
business licence                               (企业等的)营业执照 i#O SC5ZI  
business relation                                业务关系 <3 uNl  
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