[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 na"!"C s3  
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审计词汇英汉对照 4u+0 )<  
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ability to continue as a going concern               持续经营能力 P^tTg  
acceptability                                     可接受性，可接受程度 5DVYHN9c|  
acceptable level of detection risk                     检查风险的可接受水平 >Fs/Wet  
acceptance of engagement                       接受委托 eTuKu(0 E  
accepting the engagement for the first time              首次接受委托 *QV"o{V  
access to asset                                         对资产的接触 2t Pf Ig  
according to                                     根据，依据，依照 w)`XM  
account balance                                账户余额 iaLZ|\`3a  
account for                                       对……进行会计处理，核算；解释 6|~^P!&  
accounting                                        会计，会计学 O1bW, n(  
accounting advisory serve                        会计咨询服务 AI`k }sA~  
accounting firm                                 会计师事务所 xiDgQTDz  
accounting information                      会计信息，会计资料 gn&Zt}@[  
accounting period                             会计期间 hzRKv6  
accounting policies                                   会计政策 !&9(D^  
accounting professional bodies                 会计职业组织，会计职业团体 ,Aai-AGG@  
accounting records                                   会计记录
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accounting responsibility                           会计责任 Fj]06~u  
accounting service                             会计服务 qR_>41JU"  
accounting standards                                会计准则 *3rs+0  
Accounting Standards for Business Enterprises       企业会计准则 Gx6%Z$2n  
accounting system                             会计系统 S0QLM)  
accounting treatment                                会计处理 &*%x]fQ@  
accuracy                                    准确性，精确性 wjD<"p;P  
additional audit procedures                      追加审计程序 Fxc_s/^=t  
addressee                                         收件人，收信人 
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Administration of State-owned Assets  (the～)     国有资产管理局
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administrative laws and regulations                 行政法规 RB4 +"QUh  
adverse impact                                 不利影响，负面影响 ;81,1 Ie<~  
adverse opinion                                反对意见 m|F1_Gg z  
advisory group                                  咨询组，顾问组 0%dOi ko  
agency fee                                        代理费，代理费用 `$S&:Q,  
aggregate                                          总计，合计为……  ]%FAJ\  
alternation of document and record                 变造文件和记录 !ltq@8#_|  
alternative audit procedures                      替代审计程序，备选审计程序 gXJBb+P   
amend                                              修改，修订 
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amortisation                                      摊销 1P*hC<  
analytical capacity                             分析能力 w.a9}GC  
analytical procedures                               分析性程序 (+[%^96 
 
annual financial statements                        年度会计报表，年度财务报表 . ump? M  
appendix                                          附录，附表 zh*D2/r  
applicable                                         适用的 f!`?_  
applicable laws and regulations                 适用的法规 { ]_j)R  
application systems                                  应用系统 q]I aRho  
apply consistently                              一贯地执行，一贯地实施 )iQ^HZ  
appropriate                                       适当的，合适的；
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征用，挪用 (u} /(Ux  
appropriate authorization                          适当的授权 #$x ,PeG  
appropriateness of audit evidence                    审计证据的适当性 Z$JJ0X  
approval                                    批准，核准 75zU,0"j  
assertion                                    (会计报表上的)认定；确认 W>C?a=r~  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 jr?/wtw  
asset                                                 资产，财产 CV.|~K0O  
asset restructuring                             资产重组 o_BTo5]  
assignment of duties                                 职责的划分 OyF=G^w  
assistant                                     助理，助理人员 /HpM17   
associated company                                 联属公司，联营公司  }o*A>le  
association                                        联合，结合；协会，社团 gTXpaB<  
assumption                                       假设，假定 $3G^}A"  
at a given date                                         在某一特定时日 q.`<q  
attestation                                         鉴证，公证 wW1VOj=6V"  
attestation service                             鉴证服务 jDpA>{O[  
audit adjustment                                审计调整 9hfg/3t('  
audit areas                                        审计领域 i7XY3yhC  
audit conclusion                                审计结论 CTRUr"  
audit effectiveness                             审计效果 g"1V]  
audit efficiency                                  审计效率 (.cA'f?h  
audit engagement letter                      审计业务约定书 H.ksI;,  
audit evidence                                          审计证据 EXCE^ Vw  
audit fee                                    审计费 A-T-4I  
audit files                                          审计档案 JM|HnyI  
audit findings                                     审计中发现的事项 JM,%| E  
audit implementation stage                        审计实施阶段 B_Q{B|eEt&  
audit mark                                        审计标识 <VKJ+  
audit materiality                                 审计重要性 ~p?A
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audit method                                     审计方法 z7bJV/f  
audit objective                                         审计目标，审计目的 6r<a
  
audit of financial statements                      会计报表审计，财务报表审计 X$we \t  
audit opinion                                     审计意见 U 5J _Y  
audit period                                      被审计期间，被审计年度 .EL3}6"A  
audit plan                                          审计计划 ,bl }@0A  
audit planning                                    编制审计计划，制定审计计划，审计计划 Op ar+|p\  
audit planning stage                                  审计计划阶段 D OKe.k  
audit procedure                                审计程序 'NhQBk  
audit programme                               审计程序表，具体审计计划 wWb>V&3  
audit report                                       审计报告 +9b{Y^^~T  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 /=m A VA  
audit report with a qualified opinion                 有保留意见的审计报告 @/.# /  
audit report with an adverse opinion                否定意见的审计报告 m6ge %  
audit report with dual dates                      双重日期审计报告 |NZi2Bu  
audit reporting stage                                 审计报告阶段 g2|Myz)  
audit responsibility                                   审计责任 :@[\(:  
audit results                                      审计结果 ?l/6DT>e  
audit risk                                          审计风险 ~{/M_ =  
audit sampling                                          审计抽样 wS*r<zj  
audit sampling techniques                         审计抽样方法，审计抽样技术 ?[Lk]A&"L2  
audit strategies                                  审计策略 CW &z?Bra  
audit summary                                         审计总结，审计小结 *=! e,  
audit team                                         审计小组 xR0T '@q  
audit test                                    审计测试 = UH3.  
audit trail                                          审计轨迹 gM3:J
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audit work                                        审计工作 Kd5'2"DI  
audit working paper                                 审计工作底稿 >o?v[:u*  
audited financial statement                        审计会计报表，已审计财务报表 3}fOb  
Auditing Guidelines (the～)                      审计规范指南 #uhUZq  
auditing standards                             审计准则 aZ4EcQ@-$]  
audit-oriented working paper                          (审计)业务类工作底稿 T?pS2I~  
authorisation                                     授权 \sAaVdZJH(  
authorisation of transaction                       交易的授权 ,IjZQ53q~  
availability                                         可获得性 \FVfV`x  
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balance                                      余额；差额；平衡 O
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balance sheet                                    资产负债表 k."p&  
bank                                                 银行 ApCU|*r)  
bank account                                    银行账户，银行户头 '[ {<aEo  
bank statement                                 银行对账单 N;g@lyo  
barter transaction                              易货交易，以物换物交易 :25LQf^nz  
basis of audit                                    审计依据 JI5o~;}m  
basis of preparation                                (会计报表的)编制基础 .H S6DOQ  
book of account                               账目，账簿 AEyvljv  
borrowing                                         借款，贷款，借债 uAn}qrqE9  
branch                                              分支，分支机构，分店 Z10Vx2B  
brought forward                                (账户余额等的)承上年，承上期，承上页 7=CkZ&(?  
budget                                              预算 ODxZO3  
building                                      建筑物；大楼 'k,2*.A  
business conditions                                  业务情况，经营情况 H$h#n~W~  
business licence                               (企业等的)营业执照 7Z< ~{eD,  
business relation                                业务关系 j,k3]
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