[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 w4<RV:Vmt  
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审计词汇英汉对照 H5j~<@STC  
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ability to continue as a going concern               持续经营能力 3(Kj|u  
acceptability                                     可接受性，可接受程度 P ^R224R  
acceptable level of detection risk                     检查风险的可接受水平 #qi@I;;t  
acceptance of engagement                       接受委托 Z)Nl\e& M  
accepting the engagement for the first time              首次接受委托 H1N_  
access to asset                                         对资产的接触 Xhe25  
according to                                     根据，依据，依照 sa36=:5x-  
account balance                                账户余额 ;,}tXz  
account for                                       对……进行会计处理，核算；解释 k%?wNk>  
accounting                                        会计，会计学 &Y;z[+(P  
accounting advisory serve                        会计咨询服务 ;]3Tuq  
accounting firm                                 会计师事务所 gmB?L0UV  
accounting information                      会计信息，会计资料 &EYO[~D06  
accounting period                             会计期间 -
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accounting policies                                   会计政策 Z#I RNFj  
accounting professional bodies                 会计职业组织，会计职业团体 7_)'Re#  
accounting records                                   会计记录 |_{-hNiz0  
accounting responsibility                           会计责任 qd6XKl\5  
accounting service                             会计服务 ymT&[+V  
accounting standards                                会计准则 a]|P rjPI  
Accounting Standards for Business Enterprises       企业会计准则 s NZ{OD+  
accounting system                             会计系统 `%EMhk  
accounting treatment                                会计处理 /PN[g~3  
accuracy                                    准确性，精确性 J~9l+?  
additional audit procedures                      追加审计程序 
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addressee                                         收件人，收信人 X3 D(2W  
Administration of State-owned Assets  (the～)     国有资产管理局 MQ9 9fD$  
administrative laws and regulations                 行政法规 *D
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adverse impact                                 不利影响，负面影响 QXqBb$AXi,  
adverse opinion                                反对意见 _[zO?Div[  
advisory group                                  咨询组，顾问组 pPem;i^~  
agency fee                                        代理费，代理费用  ~,Ck  
aggregate                                          总计，合计为…… ,.6Hh'^65^  
alternation of document and record                 变造文件和记录
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alternative audit procedures                      替代审计程序，备选审计程序 Z6\ OkD  
amend                                              修改，修订 # kl? ww U  
amortisation                                      摊销 ~]a:9Ev*  
analytical capacity                             分析能力 73OFFKb sk  
analytical procedures                               分析性程序 @6w\q?.s  
annual financial statements                        年度会计报表，年度财务报表 jXB<"bw  
appendix                                          附录，附表 A6YkoYgC  
applicable                                         适用的 jk,:IG  
applicable laws and regulations                 适用的法规 (E )@@p7,:  
application systems                                  应用系统 rTT Uhd  
apply consistently                              一贯地执行，一贯地实施 z)I .^  
appropriate                                       适当的，合适的； #Y`GWT1==  
征用，挪用 }DjW  
appropriate authorization                          适当的授权 EH<r Uv63  
appropriateness of audit evidence                    审计证据的适当性 /co^swz  
approval                                    批准，核准 7'uuc]\5>  
assertion                                    (会计报表上的)认定；确认 nm2bBX,f
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assessed level of control risk                           对控制风险的评估，控制风险的评估水平 DS0c0lsx  
asset                                                 资产，财产 #?-2f{  
asset restructuring                             资产重组 FWcE\;%yVg  
assignment of duties                                 职责的划分 GY%lPp  
assistant                                     助理，助理人员 2'UWPZgE  
associated company                                 联属公司，联营公司 BWV)> -V  
association                                        联合，结合；协会，社团 AAUFX/}8P  
assumption                                       假设，假定 0+p <Jc!  
at a given date                                         在某一特定时日 ")T;3/c  
attestation                                         鉴证，公证 (+lwt
 
attestation service                             鉴证服务 'F.Da#st!}  
audit adjustment                                审计调整
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audit areas                                        审计领域 kBg,U8|S  
audit conclusion                                审计结论 yU]NgG=z:-  
audit effectiveness                             审计效果 M|nTO  
audit efficiency                                  审计效率 feSd%  
audit engagement letter                      审计业务约定书 9}LcJ  
audit evidence                                          审计证据 'r3yFoP}  
audit fee                                    审计费 H=O/w3  
audit files                                          审计档案 IGqg,OEAp  
audit findings                                     审计中发现的事项 ?o307r  
audit implementation stage                        审计实施阶段 g.$a]pZz  
audit mark                                        审计标识 f*U3s N^y  
audit materiality                                 审计重要性 _dCdyf  
audit method                                     审计方法 Hy}oSy26  
audit objective                                         审计目标，审计目的 YQGVQ[P  
audit of financial statements                      会计报表审计，财务报表审计 |Xz-rgkQ  
audit opinion                                     审计意见 },<(VhP  
audit period                                      被审计期间，被审计年度 8>Az<EF^=#  
audit plan                                          审计计划 [xW;5j<87  
audit planning                                    编制审计计划，制定审计计划，审计计划 NH+?7rf8  
audit planning stage                                  审计计划阶段 +ve S~  
audit procedure                                审计程序 C],"va  
audit programme                               审计程序表，具体审计计划 Q{FK_Mv<  
audit report                                       审计报告 /Ilve U`E  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 K@yLcgr{O2  
audit report with a qualified opinion                 有保留意见的审计报告 h$
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audit report with an adverse opinion                否定意见的审计报告 J?9K|4 )  
audit report with dual dates                      双重日期审计报告 5Us$.p  
audit reporting stage                                 审计报告阶段 &5k$v^W5  
audit responsibility                                   审计责任 ((OQs.  
audit results                                      审计结果 }t5-%&gBY0  
audit risk                                          审计风险 ;$=kfj9 :7  
audit sampling                                          审计抽样 lsJl+%&8  
audit sampling techniques                         审计抽样方法，审计抽样技术 ;\1/4;m  
audit strategies                                  审计策略 zM:&`6;e  
audit summary                                         审计总结，审计小结 5,Rxc=  
audit team                                         审计小组 |qe[`x; %  
audit test                                    审计测试 mmSC0F   
audit trail                                          审计轨迹 {"f4oK{ w  
audit work                                        审计工作 !' ;1;k);  
audit working paper                                 审计工作底稿 'YKyY:eZ  
audited financial statement                        审计会计报表，已审计财务报表 V ,# |\  
Auditing Guidelines (the～)                      审计规范指南 va6e]p*Oy  
auditing standards                             审计准则 I'W`XN  
audit-oriented working paper                          (审计)业务类工作底稿 |AD"}8  
authorisation                                     授权 <K6gzi0fl  
authorisation of transaction                       交易的授权 F_C7S  
availability                                         可获得性 $wnK"k%G  
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balance                                      余额；差额；平衡 XR2Gw4]  
balance sheet                                    资产负债表 {nQ?+o3  
bank                                                 银行 <V?csx/eRd  
bank account                                    银行账户，银行户头  S(*u_  
bank statement                                 银行对账单 ]{sx#|_S  
barter transaction                              易货交易，以物换物交易 47<f
g&T  
basis of audit                                    审计依据 8s+9PE  
basis of preparation                                (会计报表的)编制基础 ,hO*W-a%1  
book of account                               账目，账簿 G#uD CF,O  
borrowing                                         借款，贷款，借债 UQ[!k 6  
branch                                              分支，分支机构，分店 0[\sz>@  
brought forward                                (账户余额等的)承上年，承上期，承上页 ,oin
<K  
budget                                              预算 ,$4f#)  
building                                      建筑物；大楼 VK)vb.:  
business conditions                                  业务情况，经营情况 Z|t`}lK  
business licence                               (企业等的)营业执照 @la/sd4`  
business relation                                业务关系 -q&K9ZCl`  
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