[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 "L_-}B
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审计词汇英汉对照 HDj$"pS  
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ability to continue as a going concern               持续经营能力 b`]M|C [5  
acceptability                                     可接受性，可接受程度 uGCtLA+sL  
acceptable level of detection risk                     检查风险的可接受水平 FNJ!IkuR  
acceptance of engagement                       接受委托 )*HjRTF6G  
accepting the engagement for the first time              首次接受委托 t?.\|2  
access to asset                                         对资产的接触 pzSqbgfrQ  
according to                                     根据，依据，依照 nP u`;no  
account balance                                账户余额 0BXs&i-TP5  
account for                                       对……进行会计处理，核算；解释 4?]ZV_BD  
accounting                                        会计，会计学 \_>?V5(  
accounting advisory serve                        会计咨询服务 9l l|JeNi  
accounting firm                                 会计师事务所 u_Zm1*'?B  
accounting information                      会计信息，会计资料 dJE`9$j
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accounting period                             会计期间 M
iD  
accounting policies                                   会计政策 NDW8~lkL  
accounting professional bodies                 会计职业组织，会计职业团体 _#(s2.h~J  
accounting records                                   会计记录 {9;eH'e  
accounting responsibility                           会计责任 q\_DJ)qpn  
accounting service                             会计服务 @#CF".fuN>  
accounting standards                                会计准则 z5ZKks   
Accounting Standards for Business Enterprises       企业会计准则 eaxfn]gV  
accounting system                             会计系统 bQV("~#  
accounting treatment                                会计处理 *I/A,#4r  
accuracy                                    准确性，精确性 *#GDi'0  
additional audit procedures                      追加审计程序 PvuAg(?  
addressee                                         收件人，收信人 #nbn K  
Administration of State-owned Assets  (the～)     国有资产管理局 L6kZ2-6  
administrative laws and regulations                 行政法规 ;%!tf{Si  
adverse impact                                 不利影响，负面影响 LV\ieM  
adverse opinion                                反对意见 <vLdBfw&N  
advisory group                                  咨询组，顾问组 d/4ubf+$k  
agency fee                                        代理费，代理费用 d}VALjXHX!  
aggregate                                          总计，合计为…… %xpd(&)n  
alternation of document and record                 变造文件和记录 FdM<;}6T  
alternative audit procedures                      替代审计程序，备选审计程序 uZ<%kV1B  
amend                                              修改，修订 -[<vYxX:h:  
amortisation                                      摊销 pMDH   
analytical capacity                             分析能力 r8F{A6iN  
analytical procedures                               分析性程序 3F uC
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annual financial statements                        年度会计报表，年度财务报表 c+wuC,  
appendix                                          附录，附表 k!9=  
applicable                                         适用的 YPG,9iZ&f  
applicable laws and regulations                 适用的法规 ysl8LK   
application systems                                  应用系统 _ flgQ  
apply consistently                              一贯地执行，一贯地实施 n
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appropriate                                       适当的，合适的； qr
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征用，挪用 J$#D:KaU:N  
appropriate authorization                          适当的授权 !6{Jq]  
appropriateness of audit evidence                    审计证据的适当性 KZZ Oi:  
approval                                    批准，核准 wn{]#n=|l  
assertion                                    (会计报表上的)认定；确认 r:
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assessed level of control risk                           对控制风险的评估，控制风险的评估水平 "B~WcC  
asset                                                 资产，财产 ~R'BU=!;F  
asset restructuring                             资产重组 C~{xL>I  
assignment of duties                                 职责的划分 G~`'E&/  
assistant                                     助理，助理人员 .@Hmg  
associated company                                 联属公司，联营公司 '%);%y@v  
association                                        联合，结合；协会，社团 9n-T5WP  
assumption                                       假设，假定 t( wZiK}  
at a given date                                         在某一特定时日 7 TmK  
attestation                                         鉴证，公证 A0UV+ -PP  
attestation service                             鉴证服务 sD2*x T  
audit adjustment                                审计调整 |$Qp0vOA}  
audit areas                                        审计领域 ZRX^^yN  
audit conclusion                                审计结论 $vW^n4!  
audit effectiveness                             审计效果 j6RJC  
audit efficiency                                  审计效率 \ hrBq^I  
audit engagement letter                      审计业务约定书 n}Vbdx lN  
audit evidence                                          审计证据 +<GrRYbC  
audit fee                                    审计费 `!<x "xKu  
audit files                                          审计档案 >G<4Ro"  
audit findings                                     审计中发现的事项 3Hy%SN(  
audit implementation stage                        审计实施阶段 u"*J[M~  
audit mark                                        审计标识 'w'Dwqhmr  
audit materiality                                 审计重要性 v*smI7aH  
audit method                                     审计方法 K?$9N}+  
audit objective                                         审计目标，审计目的 fYb K
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audit of financial statements                      会计报表审计，财务报表审计 )\RzE[Cb  
audit opinion                                     审计意见 YGfA qI y  
audit period                                      被审计期间，被审计年度 t
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audit plan                                          审计计划 (_s;aK  
audit planning                                    编制审计计划，制定审计计划，审计计划 .mC~Ry+t  
audit planning stage                                  审计计划阶段 ~ wa %fM  
audit procedure                                审计程序 -hQ96S8  
audit programme                               审计程序表，具体审计计划 5<!o{)I  
audit report                                       审计报告 /]pX8 d  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 RA#\x.  
audit report with a qualified opinion                 有保留意见的审计报告 OY+!aG@.  
audit report with an adverse opinion                否定意见的审计报告 jG =(w4+  
audit report with dual dates                      双重日期审计报告 XCW+ pUX  
audit reporting stage                                 审计报告阶段 }m9S(W
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audit responsibility                                   审计责任 FP.(E9  
audit results                                      审计结果 Bjurmo  
audit risk                                          审计风险 Lr K9F^c  
audit sampling                                          审计抽样 x&QNP  
audit sampling techniques                         审计抽样方法，审计抽样技术 &uv>'S#%  
audit strategies                                  审计策略 Up_>y>x  
audit summary                                         审计总结，审计小结 }*xC:A%aS  
audit team                                         审计小组 V#p G; ,  
audit test                                    审计测试 I[tAT
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audit trail                                          审计轨迹 s4!|v`+$M  
audit work                                        审计工作 ,G916J*XA  
audit working paper                                 审计工作底稿 H4P\hOK7r  
audited financial statement                        审计会计报表，已审计财务报表 Q,OkO?uY  
Auditing Guidelines (the～)                      审计规范指南 s4MNVT  
auditing standards                             审计准则 bv.EM  
audit-oriented working paper                          (审计)业务类工作底稿 QBg}2.  
authorisation                                     授权 \a{Aa  
authorisation of transaction                       交易的授权 ~+sne7 6 U  
availability                                         可获得性 +J\L4ri k  
B j4.Qvj >:4  
balance                                      余额；差额；平衡 Q3 K
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balance sheet                                    资产负债表 e-nWD  
bank                                                 银行 N{?Tm`""  
bank account                                    银行账户，银行户头 ?q
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bank statement                                 银行对账单 }`+O$0A  
barter transaction                              易货交易，以物换物交易
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basis of audit                                    审计依据 Y9z:xE  
basis of preparation                                (会计报表的)编制基础 dM);LT8@  
book of account                               账目，账簿 wxdh?sQ  
borrowing                                         借款，贷款，借债 :6\-9m8JM  
branch                                              分支，分支机构，分店 [V!^\g\6  
brought forward                                (账户余额等的)承上年，承上期，承上页 ?AqrlR]5  
budget                                              预算 f]@[4<Ny  
building                                      建筑物；大楼 >WGX|"!"  
business conditions                                  业务情况，经营情况 &xPOp$Sx~  
business licence                               (企业等的)营业执照 GM34-GH+  
business relation                                业务关系 ;g;,%jdCS  
GE/IaLo  

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