[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 Lo!hyQ)  
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审计词汇英汉对照 ftxL-7y %  
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ability to continue as a going concern               持续经营能力 oc( '!c  
acceptability                                     可接受性，可接受程度 Mww ^  
acceptable level of detection risk                     检查风险的可接受水平 ?QT6q]|d0+  
acceptance of engagement                       接受委托 .5G`Y  
accepting the engagement for the first time              首次接受委托 -9t"
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access to asset                                         对资产的接触 Tt)z[^)%  
according to                                     根据，依据，依照 ?<!qF:r:  
account balance                                账户余额 f_S$CFa@  
account for                                       对……进行会计处理，核算；解释 ~?ezd0  
accounting                                        会计，会计学 ~#3{5* M  
accounting advisory serve                        会计咨询服务 MIIl+   
accounting firm                                 会计师事务所 Fk/I (Q  
accounting information                      会计信息，会计资料 9hIKx:XCg  
accounting period                             会计期间 >[;@ [4}  
accounting policies                                   会计政策 ~hvj3zC5xz  
accounting professional bodies                 会计职业组织，会计职业团体 Ie. on)  
accounting records                                   会计记录 <3B^5p\/  
accounting responsibility                           会计责任 .u7}p#  
accounting service                             会计服务 }b(hD|e  
accounting standards                                会计准则 c}qpmWF  
Accounting Standards for Business Enterprises       企业会计准则 W|>jj$/o  
accounting system                             会计系统 XY'8oU`]{  
accounting treatment                                会计处理 =){G  
accuracy                                    准确性，精确性 ?`U_|Yo  
additional audit procedures                      追加审计程序 `;6M|5G  
addressee                                         收件人，收信人 ~o^|>]  
Administration of State-owned Assets  (the～)     国有资产管理局 xO )c23Z)]  
administrative laws and regulations                 行政法规 V@`b7GM  
adverse impact                                 不利影响，负面影响 bu _ @>`S  
adverse opinion                                反对意见 M[mYG _{J  
advisory group                                  咨询组，顾问组 ]H n:c'aT  
agency fee                                        代理费，代理费用 kzRvLs4xM  
aggregate                                          总计，合计为…… y 9]d{:9  
alternation of document and record                 变造文件和记录 -pYmM d,  
alternative audit procedures                      替代审计程序，备选审计程序 :.*Q@X}-I  
amend                                              修改，修订 AfTm#-R  
amortisation                                      摊销 et 1HbX  
analytical capacity                             分析能力 N# }w1]  
analytical procedures                               分析性程序 ['}|#
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annual financial statements                        年度会计报表，年度财务报表 YP02/*'  
appendix                                          附录，附表 SF:98#pg  
applicable                                         适用的 $k\bP9  
applicable laws and regulations                 适用的法规 HqWWWCWal  
application systems                                  应用系统 );.$`0  
apply consistently                              一贯地执行，一贯地实施 VxN#\Di&  
appropriate                                       适当的，合适的； iP(MDVg  
征用，挪用 Pw<?Dw]m  
appropriate authorization                          适当的授权 {S=<(A@  
appropriateness of audit evidence                    审计证据的适当性 )4ek!G]Rb  
approval                                    批准，核准 &gXL{cK'%  
assertion                                    (会计报表上的)认定；确认 3HrG^ /  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 FS
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asset                                                 资产，财产 .jQx
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asset restructuring                             资产重组 y$R8J:5f  
assignment of duties                                 职责的划分 yQrgOdo,w  
assistant                                     助理，助理人员 Z2]0brV  
associated company                                 联属公司，联营公司 cn} CI  
association                                        联合，结合；协会，社团 ?C2(q6X+s  
assumption                                       假设，假定 }h;Z_XF&  
at a given date                                         在某一特定时日 *U
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attestation                                         鉴证，公证 nnPT08$  
attestation service                             鉴证服务 fYP,V0P  
audit adjustment                                审计调整 R@3HlGuRKw  
audit areas                                        审计领域 W8g13oAu"  
audit conclusion                                审计结论 E"E(<a  
audit effectiveness                             审计效果 1Gr^,Ry  
audit efficiency                                  审计效率 (sK g*G2  
audit engagement letter                      审计业务约定书 :5~Dca_iU4  
audit evidence                                          审计证据 { }/  
audit fee                                    审计费 t`JT  
audit files                                          审计档案 mx}5":}  
audit findings                                     审计中发现的事项 K`N$nOw  
audit implementation stage                        审计实施阶段 \;0pjxq=  
audit mark                                        审计标识
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audit materiality                                 审计重要性 B1} i0pV,,  
audit method                                     审计方法 6n 2RTH  
audit objective                                         审计目标，审计目的 rB+ (  
audit of financial statements                      会计报表审计，财务报表审计 _K9PA[m5~  
audit opinion                                     审计意见 ELwXp|L  
audit period                                      被审计期间，被审计年度 !hQ-i3?qm  
audit plan                                          审计计划 7%"|6dw  
audit planning                                    编制审计计划，制定审计计划，审计计划 Ja3#W K  
audit planning stage                                  审计计划阶段 @TALZk'%  
audit procedure                                审计程序 la{?
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audit programme                               审计程序表，具体审计计划 #eKKH]J/  
audit report                                       审计报告 MlWKfe<  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 K;"H$0!9  
audit report with a qualified opinion                 有保留意见的审计报告 R WY>`.su  
audit report with an adverse opinion                否定意见的审计报告 *
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audit report with dual dates                      双重日期审计报告 I '0
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audit reporting stage                                 审计报告阶段 _]*[TGap  
audit responsibility                                   审计责任 %t&Lq}e  
audit results                                      审计结果 LBG`DYR@  
audit risk                                          审计风险 <.Tllk@r)  
audit sampling                                          审计抽样 my sXgS&S  
audit sampling techniques                         审计抽样方法，审计抽样技术 ByjfPb#  
audit strategies                                  审计策略 BPkMw'a:  
audit summary                                         审计总结，审计小结 ;*qXjv& K  
audit team                                         审计小组 On);SN'  
audit test                                    审计测试 L?u{vX  
audit trail                                          审计轨迹 |h $Gs2  
audit work                                        审计工作 '~b  
audit working paper                                 审计工作底稿 c= 2E/x?  
audited financial statement                        审计会计报表，已审计财务报表 GThGV"  
Auditing Guidelines (the～)                      审计规范指南 Q3ZGN1aX<  
auditing standards                             审计准则 x%X3FbF]  
audit-oriented working paper                          (审计)业务类工作底稿 LF.i0^#J
 
authorisation                                     授权 ]Qe~|9I  
authorisation of transaction                       交易的授权 mL1ZSX o!  
availability                                         可获得性 %u%;L+0Q[  
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balance                                      余额；差额；平衡 z&!o1u q  
balance sheet                                    资产负债表 iOa<=  
bank                                                 银行 /TbJCZ  
bank account                                    银行账户，银行户头 [ uqr  
bank statement                                 银行对账单 FsUH/Y y  
barter transaction                              易货交易，以物换物交易 rIPg,4y*S!  
basis of audit                                    审计依据 = z5=?  
basis of preparation                                (会计报表的)编制基础 lg-`zV3  
book of account                               账目，账簿 9h K8dJw  
borrowing                                         借款，贷款，借债 IJ.H/l}h  
branch                                              分支，分支机构，分店 w:B&8I(n}w  
brought forward                                (账户余额等的)承上年，承上期，承上页 ui8$F "I*  
budget                                              预算 u@D5SkT  
building                                      建筑物；大楼 ?z)
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business conditions                                  业务情况，经营情况 ,?U(PEO\f  
business licence                               (企业等的)营业执照 %zc.b  
business relation                                业务关系 8Ie0L3d-  
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