[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 o#ajBOJ  
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审计词汇英汉对照 uEPdL':}2  
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ability to continue as a going concern               持续经营能力 ^w*$qz ESy  
acceptability                                     可接受性，可接受程度 AJ`R2 $  
acceptable level of detection risk                     检查风险的可接受水平 6*92I  
acceptance of engagement                       接受委托 ?
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accepting the engagement for the first time              首次接受委托 -6./bB g  
access to asset                                         对资产的接触 :n t \uwh  
according to                                     根据，依据，依照 A>dA&'~R  
account balance                                账户余额 g9F4nExo  
account for                                       对……进行会计处理，核算；解释 {F~:86z(g  
accounting                                        会计，会计学 lq%6~va  
accounting advisory serve                        会计咨询服务 p0S;$dH\D  
accounting firm                                 会计师事务所 KKLW-V\6K  
accounting information                      会计信息，会计资料 c6 tB9b  
accounting period                             会计期间 |Q _]+[  
accounting policies                                   会计政策 XK 09x1r  
accounting professional bodies                 会计职业组织，会计职业团体 6%&RDrn  
accounting records                                   会计记录 6q!smM  
accounting responsibility                           会计责任 ^.f`6 6
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accounting service                             会计服务 (2vf <x  
accounting standards                                会计准则 ,9:0T LLR  
Accounting Standards for Business Enterprises       企业会计准则 `mfN3Q*[c  
accounting system                             会计系统 \HsrUZ~  
accounting treatment                                会计处理 gU^2;C  
accuracy                                    准确性，精确性 # *|0WaC  
additional audit procedures                      追加审计程序 :',Q6 j(s  
addressee                                         收件人，收信人 |GQFNrNx  
Administration of State-owned Assets  (the～)     国有资产管理局 iKu~o.yy  
administrative laws and regulations                 行政法规 ?TXe.h|
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adverse impact                                 不利影响，负面影响 iA[WDB\|0  
adverse opinion                                反对意见 oy)'w b~  
advisory group                                  咨询组，顾问组 0f<$S$~h  
agency fee                                        代理费，代理费用 NpIx\\d  
aggregate                                          总计，合计为…… !] -ET7  
alternation of document and record                 变造文件和记录  HSR^ R  
alternative audit procedures                      替代审计程序，备选审计程序 mCY+V~^~kz  
amend                                              修改，修订 ZrA OX'>u9  
amortisation                                      摊销 IO4 8sV }  
analytical capacity                             分析能力 ct3^V M&/  
analytical procedures                               分析性程序 Wr%E}mX-  
annual financial statements                        年度会计报表，年度财务报表 I>jDM  
appendix                                          附录，附表 bz=B&YR  
applicable                                         适用的 FojsI<  
applicable laws and regulations                 适用的法规 mP?~#RZ  
application systems                                  应用系统 !AGjiP$  
apply consistently                              一贯地执行，一贯地实施 {{\ d5CkX  
appropriate                                       适当的，合适的； !VfP#B6.  
征用，挪用 l{7q(  
appropriate authorization                          适当的授权 dIUg e`O9  
appropriateness of audit evidence                    审计证据的适当性 JlF$|y,gV,  
approval                                    批准，核准 u{-J?t&`  
assertion                                    (会计报表上的)认定；确认 >**7ck  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 '{t&!M`
 
asset                                                 资产，财产 \R0&*cnmo  
asset restructuring                             资产重组 #z*-  
assignment of duties                                 职责的划分 d1`us G"  
assistant                                     助理，助理人员 5V^+;
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associated company                                 联属公司，联营公司 PJCRvs|X  
association                                        联合，结合；协会，社团 9? #pqw  
assumption                                       假设，假定 j/FFxlFNL  
at a given date                                         在某一特定时日 Xyr f$R'  
attestation                                         鉴证，公证 Zu$30&U  
attestation service                             鉴证服务 UUlrfur~  
audit adjustment                                审计调整 *)2&gQ&%+  
audit areas                                        审计领域 YMSA[hm  
audit conclusion                                审计结论 <L72nwcK  
audit effectiveness                             审计效果 UqP %S$9  
audit efficiency                                  审计效率 pErre2fS  
audit engagement letter                      审计业务约定书 Xiyh3/%yy  
audit evidence                                          审计证据 ?G#T6$E8  
audit fee                                    审计费 >4zH\T!  
audit files                                          审计档案 Ny.s u?E  
audit findings                                     审计中发现的事项 T =l4Vb{>  
audit implementation stage                        审计实施阶段 FTihxC?.L  
audit mark                                        审计标识 jG0o-x=X  
audit materiality                                 审计重要性 nI-^  
audit method                                     审计方法 fh1rmet&Ts  
audit objective                                         审计目标，审计目的 wuv2bd )+  
audit of financial statements                      会计报表审计，财务报表审计 (mOUbO8  
audit opinion                                     审计意见 Z?vbe}pUM  
audit period                                      被审计期间，被审计年度 R9/(z\'}  
audit plan                                          审计计划 O=HT3gp&  
audit planning                                    编制审计计划，制定审计计划，审计计划 }538vFNi  
audit planning stage                                  审计计划阶段 GTw3rD^wg  
audit procedure                                审计程序 gX}(6RP_!  
audit programme                               审计程序表，具体审计计划 BtyBZ8P;e  
audit report                                       审计报告  SLa\F  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 @y (9LSs  
audit report with a qualified opinion                 有保留意见的审计报告 O~r.sJ}  
audit report with an adverse opinion                否定意见的审计报告 +=5Dt7/|  
audit report with dual dates                      双重日期审计报告 !;YmLJk;hN  
audit reporting stage                                 审计报告阶段 vsjl8L  
audit responsibility                                   审计责任 Btmv{'T_y@  
audit results                                      审计结果 a-t}L{~  
audit risk                                          审计风险
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audit sampling                                          审计抽样 m#E%, rT  
audit sampling techniques                         审计抽样方法，审计抽样技术 *EZ'S+wR  
audit strategies                                  审计策略 Kw%n;GFl'  
audit summary                                         审计总结，审计小结 ]#C;)Vy  
audit team                                         审计小组 #'qEm=%  
audit test                                    审计测试 o*OaYF'8  
audit trail                                          审计轨迹 ^cE|o&Rm;  
audit work                                        审计工作 9`/\|t|V  
audit working paper                                 审计工作底稿 Lh%>> Ht{  
audited financial statement                        审计会计报表，已审计财务报表 p +O2:  
Auditing Guidelines (the～)                      审计规范指南 _?M71>3$.  
auditing standards                             审计准则 CvwC| AW  
audit-oriented working paper                          (审计)业务类工作底稿 1k5o?'3&  
authorisation                                     授权 / $7_*4e  
authorisation of transaction                       交易的授权 DQ{Yr>
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availability                                         可获得性 :EISms  
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balance                                      余额；差额；平衡 / M(A kNy  
balance sheet                                    资产负债表 o%+8.Tx6wT  
bank                                                 银行 .[v4'ww^  
bank account                                    银行账户，银行户头 ,cR=W|6cQm  
bank statement                                 银行对账单 6m_whGosi  
barter transaction                              易货交易，以物换物交易 gDP\u<2!  
basis of audit                                    审计依据 Z h?1+Sz&  
basis of preparation                                (会计报表的)编制基础 }MKm>N  
book of account                               账目，账簿 Mf0XQ3n`H  
borrowing                                         借款，贷款，借债 Sri,sZv  
branch                                              分支，分支机构，分店 ~ {sRK  
brought forward                                (账户余额等的)承上年，承上期，承上页 LQ5W S  
budget                                              预算 sK~d{)+T  
building                                      建筑物；大楼 *R17 KMS  
business conditions                                  业务情况，经营情况 M<t>jM@'A#  
business licence                               (企业等的)营业执照 WlHw\\ur  
business relation                                业务关系 1LTl=tS#  
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