[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 E%3TP_B3  
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审计词汇英汉对照 L *Y|ey  
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ability to continue as a going concern               持续经营能力 >K:u?YD[  
acceptability                                     可接受性，可接受程度 FPv"N'/  
acceptable level of detection risk                     检查风险的可接受水平 Y25uU%6t_  
acceptance of engagement                       接受委托 u"+}I,'L  
accepting the engagement for the first time              首次接受委托 bFGDgwe z  
access to asset                                         对资产的接触 ];FtS>\x  
according to                                     根据，依据，依照 VKuAO$s$  
account balance                                账户余额 srmKaa|  
account for                                       对……进行会计处理，核算；解释 ClQe4uo{  
accounting                                        会计，会计学 ZGz|m0b (  
accounting advisory serve                        会计咨询服务 (S9f/i^  
accounting firm                                 会计师事务所 wNDbHR  
accounting information                      会计信息，会计资料 ;l!`C':'  
accounting period                             会计期间 nk@atK,38^  
accounting policies                                   会计政策 JYmAn?o-  
accounting professional bodies                 会计职业组织，会计职业团体 #oV+@D `  
accounting records                                   会计记录 \l,rpV
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accounting responsibility                           会计责任 id,NONb\  
accounting service                             会计服务 xJhU<q~ ?  
accounting standards                                会计准则 3W&S.$l  
Accounting Standards for Business Enterprises       企业会计准则 I/uy>*  
accounting system                             会计系统 iRw&49  
accounting treatment                                会计处理 R7_VXvm>z  
accuracy                                    准确性，精确性 ;YH[G;aJ  
additional audit procedures                      追加审计程序
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addressee                                         收件人，收信人 5:_hP{ @  
Administration of State-owned Assets  (the～)     国有资产管理局 @*O?6>  
administrative laws and regulations                 行政法规 $c9k*3{<+A  
adverse impact                                 不利影响，负面影响 PCE4W^ns  
adverse opinion                                反对意见 wk$,k  
advisory group                                  咨询组，顾问组 K+d2m9C=  
agency fee                                        代理费，代理费用 l]!B#{  
aggregate                                          总计，合计为…… i HBB,x  
alternation of document and record                 变造文件和记录 ?<%=
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alternative audit procedures                      替代审计程序，备选审计程序 AEg(m<t  
amend                                              修改，修订 ; O=h$8]  
amortisation                                      摊销 S4A q'  
analytical capacity                             分析能力 T*>`,}J  
analytical procedures                               分析性程序 ^[q /Mw  
annual financial statements                        年度会计报表，年度财务报表 B3 zk(RNZ  
appendix                                          附录，附表 sqO<J$tz  
applicable                                         适用的 }31ZX  
applicable laws and regulations                 适用的法规 ^&[+H8$  
application systems                                  应用系统 qx)?buAij  
apply consistently                              一贯地执行，一贯地实施 ";NRzY  
appropriate                                       适当的，合适的； \8v91g91
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征用，挪用 w1^QD^KnH  
appropriate authorization                          适当的授权 ;hDa@3|]34  
appropriateness of audit evidence                    审计证据的适当性 \caH pof  
approval                                    批准，核准 ^DAu5|--R  
assertion                                    (会计报表上的)认定；确认 elO<a]hX  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 [kB `  
asset                                                 资产，财产 'Pd(\$ZY
 
asset restructuring                             资产重组 I.jZ wW!r  
assignment of duties                                 职责的划分 FxW&8 9G  
assistant                                     助理，助理人员 ocQWQ   
associated company                                 联属公司，联营公司 >fs2kha  
association                                        联合，结合；协会，社团 w#y2_  
assumption                                       假设，假定 q{' ~+Nq  
at a given date                                         在某一特定时日 *75YGD  
attestation                                         鉴证，公证 cy3Td28,  
attestation service                             鉴证服务 ?=On%bh  
audit adjustment                                审计调整 6NLW (?]  
audit areas                                        审计领域 9;=dxWf   
audit conclusion                                审计结论 `!4,jd  
audit effectiveness                             审计效果 k&6I f0i  
audit efficiency                                  审计效率 tw K^I6@  
audit engagement letter                      审计业务约定书 +
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audit evidence                                          审计证据 = !2 NU  
audit fee                                    审计费 [M+tB"_  
audit files                                          审计档案 "&o,yd%  
audit findings                                     审计中发现的事项 mOBACTY^  
audit implementation stage                        审计实施阶段 =JO^XwUOo  
audit mark                                        审计标识 MQTdk*L_]  
audit materiality                                 审计重要性 ?vtX"Fdz  
audit method                                     审计方法 -1%OlKC  
audit objective                                         审计目标，审计目的 rpV1y$n<F  
audit of financial statements                      会计报表审计，财务报表审计 pV\YG B+  
audit opinion                                     审计意见 Va<eusl  
audit period                                      被审计期间，被审计年度 :1wrVU-?h  
audit plan                                          审计计划 R= 5**  
audit planning                                    编制审计计划，制定审计计划，审计计划 [ !%R#+o=F  
audit planning stage                                  审计计划阶段 ;`j/D@H  
audit procedure                                审计程序 yi6N-7  
audit programme                               审计程序表，具体审计计划 a\5FAkI  
audit report                                       审计报告 Ao.\  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 ][@F  
audit report with a qualified opinion                 有保留意见的审计报告 blt'={Z?.x  
audit report with an adverse opinion                否定意见的审计报告 qRB7Ec_  
audit report with dual dates                      双重日期审计报告  Lc2QXeo8  
audit reporting stage                                 审计报告阶段 /f{$I  
audit responsibility                                   审计责任 Wch~Yb  
audit results                                      审计结果 TJ_=1Y@z  
audit risk                                          审计风险 
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audit sampling                                          审计抽样 E1V^}dn  
audit sampling techniques                         审计抽样方法，审计抽样技术 !PUZ WO  
audit strategies                                  审计策略 yW7'?  
audit summary                                         审计总结，审计小结 _ -..~K.|  
audit team                                         审计小组 ~}9PuYaD@  
audit test                                    审计测试 qYB~VE03  
audit trail                                          审计轨迹 PX O
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audit work                                        审计工作 > 0>  
audit working paper                                 审计工作底稿 d j5hv
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audited financial statement                        审计会计报表，已审计财务报表 t'qL[
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Auditing Guidelines (the～)                      审计规范指南 e{w>%)rcP  
auditing standards                             审计准则 x_w~G]! /  
audit-oriented working paper                          (审计)业务类工作底稿 WCq /c6 D  
authorisation                                     授权 \_]En43mg  
authorisation of transaction                       交易的授权 ,J=P,](  
availability                                         可获得性 |L3X_Me  
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balance                                      余额；差额；平衡 v4vf}.L]  
balance sheet                                    资产负债表 Ve3 ;  
bank                                                 银行 k[|~NLB8  
bank account                                    银行账户，银行户头 m?CZQq,  
bank statement                                 银行对账单 G-um` /<%  
barter transaction                              易货交易，以物换物交易 |CD"*[j]  
basis of audit                                    审计依据 1jCo  
basis of preparation                                (会计报表的)编制基础 n.6
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book of account                               账目，账簿 rxZi8w>}  
borrowing                                         借款，贷款，借债 kyYLP"oB=  
branch                                              分支，分支机构，分店 db72W x0>  
brought forward                                (账户余额等的)承上年，承上期，承上页 M!m?#xz'c  
budget                                              预算 -.I4-6~  
building                                      建筑物；大楼 [3/VCYje  
business conditions                                  业务情况，经营情况 *A}WP_Z Q  
business licence                               (企业等的)营业执照 P7 yq^|  
business relation                                业务关系 $9!D\N,}]C  
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