[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 qr)v'aC 3  
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审计词汇英汉对照 q.=^iz&m  
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ability to continue as a going concern               持续经营能力 i`[#W(m  
acceptability                                     可接受性，可接受程度 s0cs'Rg  
acceptable level of detection risk                     检查风险的可接受水平 *8$>Whr  
acceptance of engagement                       接受委托 3ty4D2y  
accepting the engagement for the first time              首次接受委托 +I|Rk&  
access to asset                                         对资产的接触 #^|| ]g/N  
according to                                     根据，依据，依照 |DN^NhtE  
account balance                                账户余额 w4\BD&7V  
account for                                       对……进行会计处理，核算；解释 fy&#M3UA\U  
accounting                                        会计，会计学 x3Nkp4=Xd  
accounting advisory serve                        会计咨询服务 w &p~0cA~  
accounting firm                                 会计师事务所 (VgNb&Yo9  
accounting information                      会计信息，会计资料 T/[f5?p  
accounting period                             会计期间 Wrmgu}q  
accounting policies                                   会计政策 UTZ776`S&X  
accounting professional bodies                 会计职业组织，会计职业团体 sYGR-:K  
accounting records                                   会计记录 ,{k<JA{  
accounting responsibility                           会计责任 8h2D+1,PZC  
accounting service                             会计服务 vqq6B/r@Fu  
accounting standards                                会计准则 8 AFMn[{  
Accounting Standards for Business Enterprises       企业会计准则 Hx$.9'Oq\Q  
accounting system                             会计系统 B!eK!B  
accounting treatment                                会计处理 -i#J[>=w{C  
accuracy                                    准确性，精确性 q75ky1^1:  
additional audit procedures                      追加审计程序 r0>q%eM8  
addressee                                         收件人，收信人 wGg0hL  
Administration of State-owned Assets  (the～)     国有资产管理局 :<L5sp  
administrative laws and regulations                 行政法规 *kP;{Cb`  
adverse impact                                 不利影响，负面影响 wHx}U M"  
adverse opinion                                反对意见
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advisory group                                  咨询组，顾问组 v@VLVf)>9^  
agency fee                                        代理费，代理费用 Hi^ 35  
aggregate                                          总计，合计为…… Qh*)pt]n  
alternation of document and record                 变造文件和记录 (~h7rAEc  
alternative audit procedures                      替代审计程序，备选审计程序 ;;:">@5
 
amend                                              修改，修订 Gb;99mE  
amortisation                                      摊销 Ua %UbAt  
analytical capacity                             分析能力 %NNj9Bl<VV  
analytical procedures                               分析性程序 `|nH1sHFq  
annual financial statements                        年度会计报表，年度财务报表 6Lb{r4^  
appendix                                          附录，附表 iC\%_5/_  
applicable                                         适用的 +jUgx;u,  
applicable laws and regulations                 适用的法规 Tr~sieL  
application systems                                  应用系统 u$C\E<G^  
apply consistently                              一贯地执行，一贯地实施 IroPx#s:i  
appropriate                                       适当的，合适的； )i;un.  
征用，挪用 zX 98c  
appropriate authorization                          适当的授权 I!P4(3skAB  
appropriateness of audit evidence                    审计证据的适当性 GMl"{Oxo&  
approval                                    批准，核准 7'z(~3D  
assertion                                    (会计报表上的)认定；确认 S_6g~PHsr  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 A_Rrcsl4  
asset                                                 资产，财产 2HD:JdL  
asset restructuring                             资产重组 F>*{
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assignment of duties                                 职责的划分 SAR= {/  
assistant                                     助理，助理人员 30s; }  
associated company                                 联属公司，联营公司 C0QM#"[  
association                                        联合，结合；协会，社团 HmMO*k<6@  
assumption                                       假设，假定 !}_b|  
at a given date                                         在某一特定时日 GF*>~_Yr  
attestation                                         鉴证，公证 \/ErPi=g  
attestation service                             鉴证服务 5Tedo~v  
audit adjustment                                审计调整 Q=WySIF.  
audit areas                                        审计领域 sf$o(^P9\A  
audit conclusion                                审计结论 t8P PE  
audit effectiveness                             审计效果 PQ$sOK|/  
audit efficiency                                  审计效率 5MR,UgT  
audit engagement letter                      审计业务约定书 M
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audit evidence                                          审计证据 c ;9.KCpwx  
audit fee                                    审计费 HJIC<U  
audit files                                          审计档案 TkRm
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audit findings                                     审计中发现的事项 Huc|6~X  
audit implementation stage                        审计实施阶段 L_Q S0_1
 
audit mark                                        审计标识 0]B(a  
audit materiality                                 审计重要性 dxK9:IX  
audit method                                     审计方法 k2r3dO@q  
audit objective                                         审计目标，审计目的 3@_Elu  
audit of financial statements                      会计报表审计，财务报表审计 FH8k'Hxg  
audit opinion                                     审计意见 O(c@PJem  
audit period                                      被审计期间，被审计年度 /`3#4=5-  
audit plan                                          审计计划 1'JD=  
audit planning                                    编制审计计划，制定审计计划，审计计划 Xh F_]  
audit planning stage                                  审计计划阶段 ~W-cGb3c  
audit procedure                                审计程序 Qs%B'9")  
audit programme                               审计程序表，具体审计计划 {e"dm5
 
audit report                                       审计报告 !X]8dyW  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 ?2 f_aY ;  
audit report with a qualified opinion                 有保留意见的审计报告 nls   
audit report with an adverse opinion                否定意见的审计报告 eVJ^\z:4  
audit report with dual dates                      双重日期审计报告 WF[bO7:  
audit reporting stage                                 审计报告阶段 j/KO|iNL2  
audit responsibility                                   审计责任 T]9m:zX9s  
audit results                                      审计结果 G69GoT  
audit risk                                          审计风险 '#.#$8l  
audit sampling                                          审计抽样 UG](go't  
audit sampling techniques                         审计抽样方法，审计抽样技术 =n+ \\D  
audit strategies                                  审计策略 XK
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audit summary                                         审计总结，审计小结 r|eZv<6  
audit team                                         审计小组 \~~}N4  
audit test                                    审计测试 wNY
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audit trail                                          审计轨迹 5) UQWnd5  
audit work                                        审计工作 w!& ~??&=}  
audit working paper                                 审计工作底稿 Z6Fp\aI8@  
audited financial statement                        审计会计报表，已审计财务报表 x`%JI=q  
Auditing Guidelines (the～)                      审计规范指南 bm#(?  
auditing standards                             审计准则 .4-,_`
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audit-oriented working paper                          (审计)业务类工作底稿 tU:EN;H  
authorisation                                     授权 ,R2U`EO;  
authorisation of transaction                       交易的授权 5T?-zFMM  
availability                                         可获得性 VU wC-)  
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balance                                      余额；差额；平衡 M{mSd2  
balance sheet                                    资产负债表 (Un_!)  
bank                                                 银行 69G`2_eKCp  
bank account                                    银行账户，银行户头 ; )Eo7?]-  
bank statement                                 银行对账单 4vWkT8HQ  
barter transaction                              易货交易，以物换物交易 2 =iH
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basis of audit                                    审计依据 UbamB+QT  
basis of preparation                                (会计报表的)编制基础 S/tIwG ~e3  
book of account                               账目，账簿 }H"kU2l  
borrowing                                         借款，贷款，借债 @~ETj26U'  
branch                                              分支，分支机构，分店 `5~3G2T  
brought forward                                (账户余额等的)承上年，承上期，承上页 y3G `>  
budget                                              预算 \tN-(
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building                                      建筑物；大楼 n, i'Dhzk  
business conditions                                  业务情况，经营情况 )B$;Vs]@i  
business licence                               (企业等的)营业执照 {Ui=b+  
business relation                                业务关系 jE\Sm2G9  
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