[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 &G63ReW7 @  
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审计词汇英汉对照 ]MI>"hn  
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ability to continue as a going concern               持续经营能力 6 0C;J!D  
acceptability                                     可接受性，可接受程度 iMgfF_r  
acceptable level of detection risk                     检查风险的可接受水平 [HEqMBX=;  
acceptance of engagement                       接受委托 g7*"*%v 2  
accepting the engagement for the first time              首次接受委托 z3F ^OU   
access to asset                                         对资产的接触 $E=t 6WvA  
according to                                     根据，依据，依照 z9> yg_Q  
account balance                                账户余额 WY=RJe2  
account for                                       对……进行会计处理，核算；解释 r]!<iw  
accounting                                        会计，会计学 +a'QHtg  
accounting advisory serve                        会计咨询服务 `D2wlyqO6  
accounting firm                                 会计师事务所 HbQv u@  
accounting information                      会计信息，会计资料 }qf9ra  
accounting period                             会计期间 G`!ff  
accounting policies                                   会计政策 aFkxR\x 6%  
accounting professional bodies                 会计职业组织，会计职业团体 / D9FjOP  
accounting records                                   会计记录 Y>OL2g  
accounting responsibility                           会计责任 bXN-q!  
accounting service                             会计服务 ` b(y 5Z  
accounting standards                                会计准则 F[aow$",+}  
Accounting Standards for Business Enterprises       企业会计准则 >)I
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accounting system                             会计系统 >z=_V|^$  
accounting treatment                                会计处理 | .bp  
accuracy                                    准确性，精确性 D+ki2UVt&  
additional audit procedures                      追加审计程序 qF9rY)ifm  
addressee                                         收件人，收信人 V<} ^n  
Administration of State-owned Assets  (the～)     国有资产管理局 $Cu/!GA4.>  
administrative laws and regulations                 行政法规 %}z/_QZ  
adverse impact                                 不利影响，负面影响 !*46@sb:  
adverse opinion                                反对意见 ! ;Mh5*-  
advisory group                                  咨询组，顾问组 9JF*xXd>Q  
agency fee                                        代理费，代理费用 >M` swEj  
aggregate                                          总计，合计为…… ] o!#]]  
alternation of document and record                 变造文件和记录 ^V^In-[!y:  
alternative audit procedures                      替代审计程序，备选审计程序 `[+9n2j
 
amend                                              修改，修订 47Y|1  
amortisation                                      摊销 Z&mV1dxR  
analytical capacity                             分析能力 niO
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analytical procedures                               分析性程序 Z_%}pe39B  
annual financial statements                        年度会计报表，年度财务报表 kndP?#> p1  
appendix                                          附录，附表 //--r5Q  
applicable                                         适用的 -t9oL3J  
applicable laws and regulations                 适用的法规  m8rz i:
 
application systems                                  应用系统 Df_W>QC  
apply consistently                              一贯地执行，一贯地实施 Xco$ yF%  
appropriate                                       适当的，合适的； &`rV{%N"  
征用，挪用 ^qpa[6D6x  
appropriate authorization                          适当的授权 
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appropriateness of audit evidence                    审计证据的适当性 ` R@24 )  
approval                                    批准，核准 9X&Xs/B  
assertion                                    (会计报表上的)认定；确认 }?P~qJ|1  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 PVO9KWv**  
asset                                                 资产，财产 lwH&4K  
asset restructuring                             资产重组 =#XsY,r  
assignment of duties                                 职责的划分 [5%/{W,~m  
assistant                                     助理，助理人员 Y
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associated company                                 联属公司，联营公司 S(A0),  
association                                        联合，结合；协会，社团 K{VF_S:  
assumption                                       假设，假定 !DnG)4#  
at a given date                                         在某一特定时日 
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attestation                                         鉴证，公证 AK<ZP?0  
attestation service                             鉴证服务 ~H0~5v F  
audit adjustment                                审计调整 TGLkw XOkT  
audit areas                                        审计领域 rL URP2~  
audit conclusion                                审计结论 V>P\yr?  
audit effectiveness                             审计效果 tC+9W1o  
audit efficiency                                  审计效率 @"9y\1u  
audit engagement letter                      审计业务约定书 bcpH|}[F)  
audit evidence                                          审计证据 81a&99 k#  
audit fee                                    审计费 U]sU b3  
audit files                                          审计档案 i:#R U^R  
audit findings                                     审计中发现的事项 F *; +-e  
audit implementation stage                        审计实施阶段 Pi?*rr5WZ  
audit mark                                        审计标识 =nnS X-x  
audit materiality                                 审计重要性 2W pe( \(  
audit method                                     审计方法 <YL\E v/[  
audit objective                                         审计目标，审计目的 OxF\Hm)(  
audit of financial statements                      会计报表审计，财务报表审计 )ymF:]QC  
audit opinion                                     审计意见 pmCBe6n\l  
audit period                                      被审计期间，被审计年度 F dv&kK!  
audit plan                                          审计计划 X_ >B7(k   
audit planning                                    编制审计计划，制定审计计划，审计计划 gx[#@(  
audit planning stage                                  审计计划阶段  Vm8;{Sq  
audit procedure                                审计程序 oW]&]*>J  
audit programme                               审计程序表，具体审计计划 _0F6mg n  
audit report                                       审计报告 6o;lTOes  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 !w f N~.Y  
audit report with a qualified opinion                 有保留意见的审计报告 :yT~.AK}>1  
audit report with an adverse opinion                否定意见的审计报告 9r1pdG_C@  
audit report with dual dates                      双重日期审计报告 S=aXmz<  
audit reporting stage                                 审计报告阶段 (XqeX(s  
audit responsibility                                   审计责任 C>68$wd>  
audit results                                      审计结果 H@IX$+;z  
audit risk                                          审计风险 j<deTK;.  
audit sampling                                          审计抽样 tzpGKhrk6  
audit sampling techniques                         审计抽样方法，审计抽样技术 jZv8X5
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audit strategies                                  审计策略 _;01/V"q6  
audit summary                                         审计总结，审计小结 (kp}mSw  
audit team                                         审计小组 .M>u:,v  
audit test                                    审计测试 `?JrC3  
audit trail                                          审计轨迹 6}NvVolr  
audit work                                        审计工作 W\f7fVU  
audit working paper                                 审计工作底稿 `ss]\46>  
audited financial statement                        审计会计报表，已审计财务报表 Tjs-+$P+  
Auditing Guidelines (the～)                      审计规范指南 bf;IJ|v^  
auditing standards                             审计准则 =r0!-[XCa  
audit-oriented working paper                          (审计)业务类工作底稿 #U
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authorisation                                     授权 r.ajw&J2  
authorisation of transaction                       交易的授权 U}A+jJ  
availability                                         可获得性 UjKHGsDi4  
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balance                                      余额；差额；平衡 tW=0AtZl]  
balance sheet                                    资产负债表 [q.W!l4E  
bank                                                 银行 BC
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bank account                                    银行账户，银行户头 VDnAQ[T@d  
bank statement                                 银行对账单 ; wHuL\  
barter transaction                              易货交易，以物换物交易 V$v;lvt^Uq  
basis of audit                                    审计依据 [/#n+sz.A  
basis of preparation                                (会计报表的)编制基础 j|aT`UH03  
book of account                               账目，账簿  Mxr#  
borrowing                                         借款，贷款，借债 D 0n2r  
branch                                              分支，分支机构，分店 D[-Ct  
brought forward                                (账户余额等的)承上年，承上期，承上页 u|:VQzPd-  
budget                                              预算 d'3'{C|kk  
building                                      建筑物；大楼 T@Q<oNU  
business conditions                                  业务情况，经营情况 G,"$Erx  
business licence                               (企业等的)营业执照 vY;Lc  
business relation                                业务关系 S'@"a%EV  
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