[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 CL7_3^2qI  
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审计词汇英汉对照 C#[P<=v  
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ability to continue as a going concern               持续经营能力 q"269W:  
acceptability                                     可接受性，可接受程度 ;QVTb3Th  
acceptable level of detection risk                     检查风险的可接受水平 .8'c c8  
acceptance of engagement                       接受委托 +6:
  
accepting the engagement for the first time              首次接受委托 Swf%WuDj  
access to asset                                         对资产的接触 0[H/>%3O  
according to                                     根据，依据，依照 5ms]Wbh)  
account balance                                账户余额 3Z~_6P^ +N  
account for                                       对……进行会计处理，核算；解释 n3? msY(*  
accounting                                        会计，会计学 BJ_"FG  
accounting advisory serve                        会计咨询服务 T: My3&6  
accounting firm                                 会计师事务所 SP<(24zdd  
accounting information                      会计信息，会计资料 aY4v'[  
accounting period                             会计期间 <0Y<9+g!  
accounting policies                                   会计政策 ]?V:+>t=  
accounting professional bodies                 会计职业组织，会计职业团体 k v_t6(qd  
accounting records                                   会计记录 h143HXBi1+  
accounting responsibility                           会计责任 JS03BItt  
accounting service                             会计服务 Ze /\IBd  
accounting standards                                会计准则 ~ p'|A}9[/  
Accounting Standards for Business Enterprises       企业会计准则 bp" @p:  
accounting system                             会计系统 %INkuNa8\  
accounting treatment                                会计处理 du0o4~-  
accuracy                                    准确性，精确性 b*tb$F  
additional audit procedures                      追加审计程序 e2fv  %  
addressee                                         收件人，收信人 *oLDy1<  
Administration of State-owned Assets  (the～)     国有资产管理局 HP7~Zn)c  
administrative laws and regulations                 行政法规 yFd.tQs  
adverse impact                                 不利影响，负面影响 rosD)]I7  
adverse opinion                                反对意见 *"OlO}o  
advisory group                                  咨询组，顾问组 DBGU:V,85  
agency fee                                        代理费，代理费用 gKQs:25  
aggregate                                          总计，合计为…… 'cu14m_  
alternation of document and record                 变造文件和记录 b{&'r~

 
alternative audit procedures                      替代审计程序，备选审计程序 T++q.oFc  
amend                                              修改，修订 [CI0N I6F  
amortisation                                      摊销 VcsMDa  
analytical capacity                             分析能力 /]0SF_dZ  
analytical procedures                               分析性程序 a~R.">>$  
annual financial statements                        年度会计报表，年度财务报表 ]H{*Z3S  
appendix                                          附录，附表 o&M
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applicable                                         适用的 2rC&  
applicable laws and regulations                 适用的法规 YvuE:ia  
application systems                                  应用系统 d"E3ypPK  
apply consistently                              一贯地执行，一贯地实施 `gCJ[  
appropriate                                       适当的，合适的； CY.92I@S  
征用，挪用 unqUs08  
appropriate authorization                          适当的授权 Cb|1Jtb
 
appropriateness of audit evidence                    审计证据的适当性 86cnEj=   
approval                                    批准，核准 ;"#yHP`  
assertion                                    (会计报表上的)认定；确认 mJ( ElDG  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 !?).4yr  
asset                                                 资产，财产 Wt@hST  
asset restructuring                             资产重组 F/1 m&1t  
assignment of duties                                 职责的划分 rtbV*@Z  
assistant                                     助理，助理人员 XM"Qs.E  
associated company                                 联属公司，联营公司 O3T7O`H[  
association                                        联合，结合；协会，社团 =z"8#_3A  
assumption                                       假设，假定 f.%3G+  
at a given date                                         在某一特定时日 3P>1-=  
attestation                                         鉴证，公证 bJ9*z~z)e  
attestation service                             鉴证服务 3*\Q]|SI!  
audit adjustment                                审计调整 (GGosXU-v  
audit areas                                        审计领域 Z5F#r>>`  
audit conclusion                                审计结论 FG!hb?_1  
audit effectiveness                             审计效果 Zv@ Fr9m  
audit efficiency                                  审计效率
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audit engagement letter                      审计业务约定书 QBi]gT@&g  
audit evidence                                          审计证据 \et2a
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audit fee                                    审计费 ;/pI@Ck  
audit files                                          审计档案 T%FW|jKw  
audit findings                                     审计中发现的事项 5`:d$rv  
audit implementation stage                        审计实施阶段 X<$DN
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audit mark                                        审计标识 ,~1sZ`C  
audit materiality                                 审计重要性 4{vEW(  
audit method                                     审计方法 f52P1V]  
audit objective                                         审计目标，审计目的 E y9rH_  
audit of financial statements                      会计报表审计，财务报表审计 E`@Z9k1 `  
audit opinion                                     审计意见 ^Z\"d#A  
audit period                                      被审计期间，被审计年度 34"PtWbV>  
audit plan                                          审计计划 yH43Yo#Rk  
audit planning                                    编制审计计划，制定审计计划，审计计划 h 6?Z  
audit planning stage                                  审计计划阶段 v.4G>00^  
audit procedure                                审计程序 $%'3w~h`  
audit programme                               审计程序表，具体审计计划 '+vmC*-I(  
audit report                                       审计报告 @OFx nF`
 
audit report with a disclaimer of opinion           拒绝表示意见审计报告 AOKC1iD%Y  
audit report with a qualified opinion                 有保留意见的审计报告 RjgJIVm(  
audit report with an adverse opinion                否定意见的审计报告 3iX\):4  
audit report with dual dates                      双重日期审计报告 Q (q&(/  
audit reporting stage                                 审计报告阶段 );
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audit responsibility                                   审计责任 <-N2<sl  
audit results                                      审计结果 P,3w b  
audit risk                                          审计风险 P7Qel,  
audit sampling                                          审计抽样 n{etDO  
audit sampling techniques                         审计抽样方法，审计抽样技术 T2.[iD!A  
audit strategies                                  审计策略 ZMiOKVl  
audit summary                                         审计总结，审计小结 1kUlQ*[<|  
audit team                                         审计小组 &dK !+  
audit test                                    审计测试 ( C).Vj~  
audit trail                                          审计轨迹
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audit work                                        审计工作 0WSZhzNyY  
audit working paper                                 审计工作底稿 7OG:G z+)x  
audited financial statement                        审计会计报表，已审计财务报表 t&[<Dl/L  
Auditing Guidelines (the～)                      审计规范指南 O1t$]k:  
auditing standards                             审计准则 \weg%
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audit-oriented working paper                          (审计)业务类工作底稿 b8YdON
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authorisation                                     授权 LGW_7&0<<  
authorisation of transaction                       交易的授权 { %]imf|g.  
availability                                         可获得性 v3X M-+Z4  
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balance                                      余额；差额；平衡 U4pIRa)S  
balance sheet                                    资产负债表 b]+F/@h~]  
bank                                                 银行 WVy'f|3;  
bank account                                    银行账户，银行户头 eyJ07  
bank statement                                 银行对账单 H0Pxw P>q  
barter transaction                              易货交易，以物换物交易 KT(Z #$  
basis of audit                                    审计依据 )S)L9('IxT  
basis of preparation                                (会计报表的)编制基础 3`HK^((o  
book of account                               账目，账簿 my.EvN  
borrowing                                         借款，贷款，借债 ;hX(/T  
branch                                              分支，分支机构，分店 !.]JiT'o  
brought forward                                (账户余额等的)承上年，承上期，承上页 *Y m?gCig  
budget                                              预算 hi0HEm\  
building                                      建筑物；大楼 B )r-,M  
business conditions                                  业务情况，经营情况 g\JJkXjD#  
business licence                               (企业等的)营业执照 l]R0r{{  
business relation                                业务关系 smQ^(S^  
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