[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 ivq4/Y]-X  
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审计词汇英汉对照 T,fz/5w  
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ability to continue as a going concern               持续经营能力 i&$uG[&P  
acceptability                                     可接受性，可接受程度 7,zARWB!?  
acceptable level of detection risk                     检查风险的可接受水平 W#[!8d35$  
acceptance of engagement                       接受委托 &g!/@*[Nhh  
accepting the engagement for the first time              首次接受委托 9PAp*`J@kr  
access to asset                                         对资产的接触 1dcy+ !>  
according to                                     根据，依据，依照 #O WSy'Qnt  
account balance                                账户余额 ?zEF?LJoK  
account for                                       对……进行会计处理，核算；解释 SXEiyy[7v  
accounting                                        会计，会计学 EHZSM5hu  
accounting advisory serve                        会计咨询服务 qHCs{ u  
accounting firm                                 会计师事务所 x_K%  
accounting information                      会计信息，会计资料 GpL#,qYc  
accounting period                             会计期间 [XXN0+ /  
accounting policies                                   会计政策 B
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accounting professional bodies                 会计职业组织，会计职业团体 5
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accounting records                                   会计记录 y#+o*(=fRE  
accounting responsibility                           会计责任 g8Z14'Ke  
accounting service                             会计服务 0pF
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accounting standards                                会计准则 b5Pn|5AVj  
Accounting Standards for Business Enterprises       企业会计准则 .D.Rn/  
accounting system                             会计系统 lNb\^b  
accounting treatment                                会计处理 ZAZCvN@5  
accuracy                                    准确性，精确性 /Hmo!"W`  
additional audit procedures                      追加审计程序 MlFvDy  
addressee                                         收件人，收信人 :3f2^(b~^  
Administration of State-owned Assets  (the～)     国有资产管理局 u$#7W>R  
administrative laws and regulations                 行政法规 3U)8P6Fz  
adverse impact                                 不利影响，负面影响 e`r;`a&  
adverse opinion                                反对意见 ,X^_w g  
advisory group                                  咨询组，顾问组 @nu/0+8h{  
agency fee                                        代理费，代理费用 N+5^h(~  
aggregate                                          总计，合计为…… kg@h R}  
alternation of document and record                 变造文件和记录 __j8jEV  
alternative audit procedures                      替代审计程序，备选审计程序 i7V~LO:gq  
amend                                              修改，修订 0K ?(xB  
amortisation                                      摊销 F]YKYF'1I  
analytical capacity                             分析能力 Ef.4.iDJrR  
analytical procedures                               分析性程序 M>@R=f  
annual financial statements                        年度会计报表，年度财务报表 `Ny8u")=  
appendix                                          附录，附表 ItADO'M  
applicable                                         适用的 d&`j8O  
applicable laws and regulations                 适用的法规 KU,w9<~i(  
application systems                                  应用系统 @ WaYU  
apply consistently                              一贯地执行，一贯地实施 AvZ)1(  
appropriate                                       适当的，合适的； OU@x1G{Cy  
征用，挪用 Ib!rf:  
appropriate authorization                          适当的授权 Z@!W?Ed  
appropriateness of audit evidence                    审计证据的适当性 "\;wMR{  
approval                                    批准，核准 Kdu\`c-lB  
assertion                                    (会计报表上的)认定；确认 *GP_ut%  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平  2p>SB/  
asset                                                 资产，财产 -G#k/Rz6  
asset restructuring                             资产重组 f)Q]{cb6  
assignment of duties                                 职责的划分 9 w1ONw8v  
assistant                                     助理，助理人员 /T[ICd2J  
associated company                                 联属公司，联营公司 (PcK(C!}=\  
association                                        联合，结合；协会，社团 aa8Qslm  
assumption                                       假设，假定 ~+C?][T  
at a given date                                         在某一特定时日 CqK#O'\  
attestation                                         鉴证，公证 mthl?,I|  
attestation service                             鉴证服务 DA`sm  
audit adjustment                                审计调整 1Uk~m  
audit areas                                        审计领域 NxO^VUD  
audit conclusion                                审计结论
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audit effectiveness                             审计效果  /;6@M=6u  
audit efficiency                                  审计效率 siYRRr  
audit engagement letter                      审计业务约定书 o!`O i5  
audit evidence                                          审计证据 Wx$q: $h@q  
audit fee                                    审计费 FK# E7 K  
audit files                                          审计档案 Cfo 8gX*  
audit findings                                     审计中发现的事项 Uy5!H1u  
audit implementation stage                        审计实施阶段 < iI6@X>  
audit mark                                        审计标识 w/5^R  
audit materiality                                 审计重要性 ;+34g6  
audit method                                     审计方法 _/~ ,a  
audit objective                                         审计目标，审计目的 NjN?RB/5  
audit of financial statements                      会计报表审计，财务报表审计 !]+Z%ed`%  
audit opinion                                     审计意见 (0#F]""\e  
audit period                                      被审计期间，被审计年度 k
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audit plan                                          审计计划 [ 5 2zta  
audit planning                                    编制审计计划，制定审计计划，审计计划 &v5.;8u+OV  
audit planning stage                                  审计计划阶段 YQV?S  
audit procedure                                审计程序 D%UZ'bHN*  
audit programme                               审计程序表，具体审计计划 4z%#ZIy3   
audit report                                       审计报告 Q&7)vs  
audit report with a disclaimer of opinion           拒绝表示意见审计报告  G].__]  
audit report with a qualified opinion                 有保留意见的审计报告 Y%:0|utQC  
audit report with an adverse opinion                否定意见的审计报告 HJaw\zbL  
audit report with dual dates                      双重日期审计报告 }BdVD t  
audit reporting stage                                 审计报告阶段 ITIj=!F*  
audit responsibility                                   审计责任 }?]yxa~  
audit results                                      审计结果 6$s0-{^  
audit risk                                          审计风险 ()M@3={R  
audit sampling                                          审计抽样 |"YA<e %  
audit sampling techniques                         审计抽样方法，审计抽样技术 {XD/8m(hN|  
audit strategies                                  审计策略 bk"k&.C^+  
audit summary                                         审计总结，审计小结 7X{bB  
audit team                                         审计小组 M*|VLOo=v  
audit test                                    审计测试 p^igscPF6  
audit trail                                          审计轨迹 (e>Rot0  
audit work                                        审计工作 #3K,V8(  
audit working paper                                 审计工作底稿 EEs-&  
audited financial statement                        审计会计报表，已审计财务报表 p&sK\
 
Auditing Guidelines (the～)                      审计规范指南 Kka8cG  
auditing standards                             审计准则 =v4r M0m,  
audit-oriented working paper                          (审计)业务类工作底稿 daB l%a=  
authorisation                                     授权 -*%!q$ :  
authorisation of transaction                       交易的授权 ^+%tlX_+.  
availability                                         可获得性 &^7uv0M<y  
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balance                                      余额；差额；平衡 +an^e'  
balance sheet                                    资产负债表 twtkH~`"Q  
bank                                                 银行 hB7pR"P  
bank account                                    银行账户，银行户头 E {KS a  
bank statement                                 银行对账单 '9 e\.  
barter transaction                              易货交易，以物换物交易 /MKNv'5&!%  
basis of audit                                    审计依据 n{^<&GWox  
basis of preparation                                (会计报表的)编制基础 f(6UL31  
book of account                               账目，账簿 z^rhgs?4  
borrowing                                         借款，贷款，借债 xY2}Wr j,  
branch                                              分支，分支机构，分店 BjyXQ9D  
brought forward                                (账户余额等的)承上年，承上期，承上页 NSS4vtA  
budget                                              预算 FE+7X=y  
building                                      建筑物；大楼 +[whh  
business conditions                                  业务情况，经营情况 jF2[bzY4  
business licence                               (企业等的)营业执照 Y@]);MyL  
business relation                                业务关系 @)vy'qP d  
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