[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 XhEd9>#  
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审计词汇英汉对照 O+Qt8,  
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ability to continue as a going concern               持续经营能力 j[<}l&  
acceptability                                     可接受性，可接受程度 (:2,Rr1"  
acceptable level of detection risk                     检查风险的可接受水平 ?XNQ_m8f  
acceptance of engagement                       接受委托 K}p!W"!o  
accepting the engagement for the first time              首次接受委托 llP 5  
access to asset                                         对资产的接触 (( D*kd"  
according to                                     根据，依据，依照 :RE .md  
account balance                                账户余额 4PzCm k  
account for                                       对……进行会计处理，核算；解释 HKZD*E((  
accounting                                        会计，会计学 ow{SsX  
accounting advisory serve                        会计咨询服务 }+4^ZbX+:  
accounting firm                                 会计师事务所 =Vm"2g,aA  
accounting information                      会计信息，会计资料  YYc.e T<  
accounting period                             会计期间 sHSD`mYq  
accounting policies                                   会计政策 \KJ\>2Y  
accounting professional bodies                 会计职业组织，会计职业团体 ,AO]4Ec  
accounting records                                   会计记录 rG*Zp7{  
accounting responsibility                           会计责任 CZL:&~l1  
accounting service                             会计服务 v2uyn  
accounting standards                                会计准则 ^ A`@g4!
 
Accounting Standards for Business Enterprises       企业会计准则  DlWnz-  
accounting system                             会计系统 }+fMYgw  
accounting treatment                                会计处理 -0/5 !  
accuracy                                    准确性，精确性 8I`t`C/ 4  
additional audit procedures                      追加审计程序 toCxY+"nbU  
addressee                                         收件人，收信人 ~:\QC  
Administration of State-owned Assets  (the～)     国有资产管理局 s;'jn_,0  
administrative laws and regulations                 行政法规 5}uH;E)4  
adverse impact                                 不利影响，负面影响 wtY*{m2  
adverse opinion                                反对意见 ,@1.&!F4it  
advisory group                                  咨询组，顾问组 B8'e,9   
agency fee                                        代理费，代理费用 l"#}g%E  
aggregate                                          总计，合计为…… c[~LI<>ic  
alternation of document and record                 变造文件和记录 }Ra'`;D$  
alternative audit procedures                      替代审计程序，备选审计程序 N=QeeAI}}m  
amend                                              修改，修订 A1A/OU<Vb  
amortisation                                      摊销 V{j>09u  
analytical capacity                             分析能力 Gw5j6  
analytical procedures                               分析性程序 !5;A.f  
annual financial statements                        年度会计报表，年度财务报表 -! k$ Z  
appendix                                          附录，附表 (A\ p5@ht  
applicable                                         适用的 YGj3W.eH  
applicable laws and regulations                 适用的法规 e /4{pe+,  
application systems                                  应用系统 .%pbKi `  
apply consistently                              一贯地执行，一贯地实施 cCoa3U/  
appropriate                                       适当的，合适的； `T gwa  
征用，挪用 u&!QP4$"z  
appropriate authorization                          适当的授权 q@}eYQ=P|e  
appropriateness of audit evidence                    审计证据的适当性 >(} I7  
approval                                    批准，核准 ;%_fQNFb  
assertion                                    (会计报表上的)认定；确认 \[Dxg`;4  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 
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asset                                                 资产，财产 o6PDCaT7  
asset restructuring                             资产重组 *hP9d;-Ar  
assignment of duties                                 职责的划分 oTPPYi[r  
assistant                                     助理，助理人员 I}#_Jt3R  
associated company                                 联属公司，联营公司 d&dp#)._8  
association                                        联合，结合；协会，社团 -xc*R%k  
assumption                                       假设，假定 Aqwjs 3  
at a given date                                         在某一特定时日 .%D9leiRe  
attestation                                         鉴证，公证 }CiB+  
attestation service                             鉴证服务 /WlpRf%  
audit adjustment                                审计调整 'n9<z)/,!  
audit areas                                        审计领域 )Bl0 W  
audit conclusion                                审计结论 /a?*Ap5"  
audit effectiveness                             审计效果 *<PQp  
audit efficiency                                  审计效率 Jv|uI1V  
audit engagement letter                      审计业务约定书 \Qh{uk[  
audit evidence                                          审计证据 ZZ<uiN$  
audit fee                                    审计费 b#:Pl`n6u  
audit files                                          审计档案 -gWqq7O  
audit findings                                     审计中发现的事项 -\b$5oa(  
audit implementation stage                        审计实施阶段 cBl F  
audit mark                                        审计标识 dc.oK4G}  
audit materiality                                 审计重要性 N6"b OxJ(  
audit method                                     审计方法 aIrQ=}  
audit objective                                         审计目标，审计目的 E,F'k2yU  
audit of financial statements                      会计报表审计，财务报表审计 Q]Ymv:M
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audit opinion                                     审计意见 qH3|x08  
audit period                                      被审计期间，被审计年度 TsPx"+>7`  
audit plan                                          审计计划 {R2gz]v4  
audit planning                                    编制审计计划，制定审计计划，审计计划 1<y|,  
audit planning stage                                  审计计划阶段 L8&$o2+07r  
audit procedure                                审计程序 l Ikh4T6i  
audit programme                               审计程序表，具体审计计划 [Ch)6p  
audit report                                       审计报告 H8V${&!ho  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 yEnurq%J  
audit report with a qualified opinion                 有保留意见的审计报告 =@
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audit report with an adverse opinion                否定意见的审计报告 DriJn`vtzq  
audit report with dual dates                      双重日期审计报告 tFY;q#
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audit reporting stage                                 审计报告阶段 I.[2-~yf  
audit responsibility                                   审计责任 \
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audit results                                      审计结果 +bG^SH2ke  
audit risk                                          审计风险 /kl41gx  
audit sampling                                          审计抽样 /AJ#ngXz  
audit sampling techniques                         审计抽样方法，审计抽样技术 woctnT%"Q/  
audit strategies                                  审计策略 $*035f  
audit summary                                         审计总结，审计小结 F__j]}?  
audit team                                         审计小组 Op&i6V}<s  
audit test                                    审计测试 =*VKp{5=  
audit trail                                          审计轨迹 kE H(\3,l  
audit work                                        审计工作 }
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audit working paper                                 审计工作底稿 i@=0fHiZQ  
audited financial statement                        审计会计报表，已审计财务报表 @a08*"lbp  
Auditing Guidelines (the～)                      审计规范指南 GOT@  
auditing standards                             审计准则 q~[@(+zP5  
audit-oriented working paper                          (审计)业务类工作底稿 Xknp*(9  
authorisation                                     授权 j-egsKR  
authorisation of transaction                       交易的授权 xWwQm'I2}  
availability                                         可获得性 >vDa`|g  
B ^xWu7q  
balance                                      余额；差额；平衡 ~i)m(65:  
balance sheet                                    资产负债表 <oweLRt  
bank                                                 银行 _Eus<
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bank account                                    银行账户，银行户头 LL|uMe"Jb  
bank statement                                 银行对账单 mE`OG8  
barter transaction                              易货交易，以物换物交易 O]"3o,/]G  
basis of audit                                    审计依据 ^sLnKAN  
basis of preparation                                (会计报表的)编制基础 o"^+i#H!  
book of account                               账目，账簿 K%Dksx7ow  
borrowing                                         借款，贷款，借债 mVJW"*}8  
branch                                              分支，分支机构，分店 O5:?nD  
brought forward                                (账户余额等的)承上年，承上期，承上页 g"Eg=CU  
budget                                              预算 v8 Q/DJ~  
building                                      建筑物；大楼 83 O+`f  
business conditions                                  业务情况，经营情况 DB1GW,  
business licence                               (企业等的)营业执照 Mw=sW5Z  
business relation                                业务关系 [I4:R_\  
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