[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 0.lOSAq  
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审计词汇英汉对照 -H9WwFk  
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ability to continue as a going concern               持续经营能力 t;L7H E@Y  
acceptability                                     可接受性，可接受程度 JLu>w:\  
acceptable level of detection risk                     检查风险的可接受水平 '-NHu +  
acceptance of engagement                       接受委托 +xn5 9V  
accepting the engagement for the first time              首次接受委托 'RzzLk|$  
access to asset                                         对资产的接触 W'}^m*F  
according to                                     根据，依据，依照 *Vr;rk  
account balance                                账户余额 vuO~
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account for                                       对……进行会计处理，核算；解释 C*&FApG  
accounting                                        会计，会计学  LAO2Py#  
accounting advisory serve                        会计咨询服务 Q5>]f/LD  
accounting firm                                 会计师事务所 = @n`5g  
accounting information                      会计信息，会计资料 [&K"OQ^\2h  
accounting period                             会计期间 (ioJ G-2u  
accounting policies                                   会计政策 8G?OZ47k#  
accounting professional bodies                 会计职业组织，会计职业团体 IW5N^J  
accounting records                                   会计记录 `~+[pY1r  
accounting responsibility                           会计责任 [$F iXH J  
accounting service                             会计服务 +?bjP6w_g  
accounting standards                                会计准则 uG{/yJeU  
Accounting Standards for Business Enterprises       企业会计准则 dO|n[/qL0  
accounting system                             会计系统 W}rLHAaDh  
accounting treatment                                会计处理 BZ}_  
accuracy                                    准确性，精确性 !B:wzb_  
additional audit procedures                      追加审计程序 tq&CJvJ4  
addressee                                         收件人，收信人 8s)(e9Sr  
Administration of State-owned Assets  (the～)     国有资产管理局 8rpr10;U  
administrative laws and regulations                 行政法规
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adverse impact                                 不利影响，负面影响 5%;=(Oig  
adverse opinion                                反对意见 |7@@~|A  
advisory group                                  咨询组，顾问组 7]lUPLsl  
agency fee                                        代理费，代理费用 ]Y
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aggregate                                          总计，合计为……
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alternation of document and record                 变造文件和记录 $.T\dm
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alternative audit procedures                      替代审计程序，备选审计程序 "d c- !  
amend                                              修改，修订 f/3rcYR;y  
amortisation                                      摊销 tde&w=ec  
analytical capacity                             分析能力 B'!I{LC  
analytical procedures                               分析性程序 =v49[i  
annual financial statements                        年度会计报表，年度财务报表 JYO("f  
appendix                                          附录，附表 Be~In~~  
applicable                                         适用的 =L&dV]'4P  
applicable laws and regulations                 适用的法规 (Qj;B)
 
application systems                                  应用系统 6< {XwmM  
apply consistently                              一贯地执行，一贯地实施 ]/c!;z  
appropriate                                       适当的，合适的； hL}AgY@  
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appropriate authorization                          适当的授权 zx`(ojfu  
appropriateness of audit evidence                    审计证据的适当性 WIYWql>*  
approval                                    批准，核准 ^+rI=c 0  
assertion                                    (会计报表上的)认定；确认 e(Y5OTus  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 !1[ZfTX^a  
asset                                                 资产，财产 Tjj-8cg  
asset restructuring                             资产重组 yL"UBe}v  
assignment of duties                                 职责的划分 "eZ~]m}L0  
assistant                                     助理，助理人员 GyLp&aa  
associated company                                 联属公司，联营公司 )2: ,E  
association                                        联合，结合；协会，社团 HA]5:ck  
assumption                                       假设，假定 0^mCj<g  
at a given date                                         在某一特定时日 C1po]Ott*  
attestation                                         鉴证，公证 "T1A$DKw+R  
attestation service                             鉴证服务 =} flmUv~  
audit adjustment                                审计调整 :@K~>^+U  
audit areas                                        审计领域 !T$h?o  
audit conclusion                                审计结论 J{e`P;ND  
audit effectiveness                             审计效果 cNiNLwc  
audit efficiency                                  审计效率 IA^*?,A Zy  
audit engagement letter                      审计业务约定书 2g$;ZBHO|8  
audit evidence                                          审计证据  LXf*  
audit fee                                    审计费 u -A_l<K
 
audit files                                          审计档案 \fJ _,  
audit findings                                     审计中发现的事项 p "d_+  
audit implementation stage                        审计实施阶段
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audit mark                                        审计标识 JGQ)/(  
audit materiality                                 审计重要性 %z"n}|%!  
audit method                                     审计方法 DQhstXX  
audit objective                                         审计目标，审计目的 X{tfF!+iy  
audit of financial statements                      会计报表审计，财务报表审计 aqKrf(R v  
audit opinion                                     审计意见 O[W/=j[  
audit period                                      被审计期间，被审计年度 M=#g_*d  
audit plan                                          审计计划 6
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audit planning                                    编制审计计划，制定审计计划，审计计划 b0uWUI(=  
audit planning stage                                  审计计划阶段  [1g   
audit procedure                                审计程序 `P?!2\/  
audit programme                               审计程序表，具体审计计划  2c%b  
audit report                                       审计报告 y@9ifFr  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 Q&8epO|J  
audit report with a qualified opinion                 有保留意见的审计报告 7O<K?;I  
audit report with an adverse opinion                否定意见的审计报告 8Dc
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audit report with dual dates                      双重日期审计报告 )Ag{S[yZ  
audit reporting stage                                 审计报告阶段 8RjFp2)W  
audit responsibility                                   审计责任 U~O*9  
audit results                                      审计结果 OpLUmn  
audit risk                                          审计风险 Lv7$@|"H9  
audit sampling                                          审计抽样 h]DzX8r}  
audit sampling techniques                         审计抽样方法，审计抽样技术 UNyk, #4  
audit strategies                                  审计策略 ~=gpn|@b  
audit summary                                         审计总结，审计小结 C(&3L[  
audit team                                         审计小组 9F2MCqvcm  
audit test                                    审计测试 $Qcr8~+a  
audit trail                                          审计轨迹 DvY)n<U1qA  
audit work                                        审计工作 j W/*-:  
audit working paper                                 审计工作底稿 Y} crE/  
audited financial statement                        审计会计报表，已审计财务报表 lX/:e=  
Auditing Guidelines (the～)                      审计规范指南 SY$%)(c8kL  
auditing standards                             审计准则 gp NAM"  
audit-oriented working paper                          (审计)业务类工作底稿 |6 E !wW  
authorisation                                     授权 lD6PKZ\RIj  
authorisation of transaction                       交易的授权 E{]PfUfFY  
availability                                         可获得性 Jp-6]uW  
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balance                                      余额；差额；平衡 )}1S `*J/O  
balance sheet                                    资产负债表 S3gd'Bahq  
bank                                                 银行 2-beq<I  
bank account                                    银行账户，银行户头 ?<U">8cP  
bank statement                                 银行对账单 5Yr$tl\k  
barter transaction                              易货交易，以物换物交易 *}=z^;_oq  
basis of audit                                    审计依据 7.bP Pr&  
basis of preparation                                (会计报表的)编制基础 q@XxCP]  
book of account                               账目，账簿 Zb$P`~(%  
borrowing                                         借款，贷款，借债 7uq^TO>9f  
branch                                              分支，分支机构，分店 5U6b\jxX  
brought forward                                (账户余额等的)承上年，承上期，承上页 "z4V@gk  
budget                                              预算 zj2l&)N  
building                                      建筑物；大楼 O6
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business conditions                                  业务情况，经营情况 >r.W \  
business licence                               (企业等的)营业执照 ='Yg^:n  
business relation                                业务关系 Vr hd\  
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