[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 /,t| !)\]  
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审计词汇英汉对照 t'Htx1#Zc[  
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ability to continue as a going concern               持续经营能力 6=BZ ~ed  
acceptability                                     可接受性，可接受程度 yTj p-  
acceptable level of detection risk                     检查风险的可接受水平 qa;EI ; 8  
acceptance of engagement                       接受委托 -&7=uRQk  
accepting the engagement for the first time              首次接受委托 Fj3^ #ly  
access to asset                                         对资产的接触 ]TfeBX6ST  
according to                                     根据，依据，依照 ,E]|\_]  
account balance                                账户余额 ZpTi:3>  
account for                                       对……进行会计处理，核算；解释 jDp]R_i  
accounting                                        会计，会计学 hgif]?:C<  
accounting advisory serve                        会计咨询服务 SNxz*`@4  
accounting firm                                 会计师事务所 :7k`R62{  
accounting information                      会计信息，会计资料 yHtGp%j  
accounting period                             会计期间 *|CLO|B)  
accounting policies                                   会计政策 /J8 o_EV  
accounting professional bodies                 会计职业组织，会计职业团体 6BHPzv+Y  
accounting records                                   会计记录 I}1fEw>8  
accounting responsibility                           会计责任 W|~q<},j  
accounting service                             会计服务 (c 1u{  
accounting standards                                会计准则 ]~ >@%v&  
Accounting Standards for Business Enterprises       企业会计准则 e$x4Ux7*"  
accounting system                             会计系统 ' |J)ds  
accounting treatment                                会计处理 f};!m=b  
accuracy                                    准确性，精确性 $k M'  
additional audit procedures                      追加审计程序 /
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addressee                                         收件人，收信人 C!`>cUhE{  
Administration of State-owned Assets  (the～)     国有资产管理局 +i2YX7Of  
administrative laws and regulations                 行政法规 L>i<dD{  
adverse impact                                 不利影响，负面影响 6@i|Kw(:  
adverse opinion                                反对意见
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advisory group                                  咨询组，顾问组 }i
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agency fee                                        代理费，代理费用 b^+Fs  
aggregate                                          总计，合计为…… )|MIWgfWN  
alternation of document and record                 变造文件和记录 Am]2@ESUP  
alternative audit procedures                      替代审计程序，备选审计程序 ]gjr+GV  
amend                                              修改，修订 <tGI]@Nwk  
amortisation                                      摊销 #R5we3&p  
analytical capacity                             分析能力 ZKZl>dDuh  
analytical procedures                               分析性程序 |qQ{8T%)  
annual financial statements                        年度会计报表，年度财务报表 !XkymIX~O.  
appendix                                          附录，附表 {_?T:`  
applicable                                         适用的 Q|6Ls$'$  
applicable laws and regulations                 适用的法规 {/th`#o4b  
application systems                                  应用系统 (ej:_w1  
apply consistently                              一贯地执行，一贯地实施 |C&%S"* +D  
appropriate                                       适当的，合适的； $@5%5  
征用，挪用 )R8%wk?2  
appropriate authorization                          适当的授权 ab8oMi`z  
appropriateness of audit evidence                    审计证据的适当性 EKV+?jj$  
approval                                    批准，核准 0EcC  
assertion                                    (会计报表上的)认定；确认 1k
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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 )w^GPlh  
asset                                                 资产，财产 &Bj,.dD/a  
asset restructuring                             资产重组 Q:'qw#P/C  
assignment of duties                                 职责的划分 ~W]#9&yQ  
assistant                                     助理，助理人员 >_|Z{:z]d.  
associated company                                 联属公司，联营公司 jsK|D{m?  
association                                        联合，结合；协会，社团 l{M;PaJ`}  
assumption                                       假设，假定 2V#c[%vI  
at a given date                                         在某一特定时日 }wa}hIqx  
attestation                                         鉴证，公证 ^D%}V-"  
attestation service                             鉴证服务 V[BY/<z)A  
audit adjustment                                审计调整 7yc9`j}]  
audit areas                                        审计领域 Ec7{B hH)  
audit conclusion                                审计结论 @&!=m]D*  
audit effectiveness                             审计效果 UrD=|-r`  
audit efficiency                                  审计效率 vLi/'|7  
audit engagement letter                      审计业务约定书 i*mZi4URN  
audit evidence                                          审计证据 xl1L4R)6D  
audit fee                                    审计费 Wq=ZU\Y  
audit files                                          审计档案 [ t>}SE  
audit findings                                     审计中发现的事项 Td["l!-fe  
audit implementation stage                        审计实施阶段 z v L>(R  
audit mark                                        审计标识 =F",D=  
audit materiality                                 审计重要性 ~`nm<
  
audit method                                     审计方法 -6hu31W  
audit objective                                         审计目标，审计目的 7/5NaUmPTt  
audit of financial statements                      会计报表审计，财务报表审计 Wto@u4  
audit opinion                                     审计意见 B,BOzpb(  
audit period                                      被审计期间，被审计年度 +cV5h  
audit plan                                          审计计划 ~#HH;q_7 m  
audit planning                                    编制审计计划，制定审计计划，审计计划 ^g}gT-l%  
audit planning stage                                  审计计划阶段 kR`6s  
audit procedure                                审计程序 7 K;'7  
audit programme                               审计程序表，具体审计计划 1B9
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audit report                                       审计报告 ;PP_3`  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 IS5.i95m  
audit report with a qualified opinion                 有保留意见的审计报告 JxMyeo%gv  
audit report with an adverse opinion                否定意见的审计报告 60U{ e}Mkb  
audit report with dual dates                      双重日期审计报告 k"3Z@Px :  
audit reporting stage                                 审计报告阶段 UY}9
 
audit responsibility                                   审计责任 1)P<cNj  
audit results                                      审计结果 kz$6}&uk  
audit risk                                          审计风险 SG(%d^x
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audit sampling                                          审计抽样 Qwp\)jVi  
audit sampling techniques                         审计抽样方法，审计抽样技术 >Rl
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audit strategies                                  审计策略 %~~z96(  
audit summary                                         审计总结，审计小结 V8KTNt%  
audit team                                         审计小组 P!)7\.7  
audit test                                    审计测试 {|7OmslC@  
audit trail                                          审计轨迹 ,N))=/  
audit work                                        审计工作 <ZHY3  
audit working paper                                 审计工作底稿 z1{E:~f  
audited financial statement                        审计会计报表，已审计财务报表 BM=V,BZy  
Auditing Guidelines (the～)                      审计规范指南 #G[ *2h~99  
auditing standards                             审计准则 4acP*LkkQ  
audit-oriented working paper                          (审计)业务类工作底稿 B4\:2hBq  
authorisation                                     授权 >tXufzW  
authorisation of transaction                       交易的授权 I;Z`!u:+  
availability                                         可获得性 #um1?V  
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balance                                      余额；差额；平衡 (:j+[3Ht  
balance sheet                                    资产负债表
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bank                                                 银行 K8yyxJ  
bank account                                    银行账户，银行户头 Y_Z &p#Q!  
bank statement                                 银行对账单 YP .%CD(K  
barter transaction                              易货交易，以物换物交易 U:pLnNp`  
basis of audit                                    审计依据 YN5OuKMUd'  
basis of preparation                                (会计报表的)编制基础 k?|F0e_  
book of account                               账目，账簿 V!kQuQJ>  
borrowing                                         借款，贷款，借债 Us@ {w`T  
branch                                              分支，分支机构，分店 Gg3?2h"d  
brought forward                                (账户余额等的)承上年，承上期，承上页 Fb\2df{@  
budget                                              预算 ]'1N_m]?  
building                                      建筑物；大楼 [6RV'7`Abj  
business conditions                                  业务情况，经营情况 "$,}|T?Y`  
business licence                               (企业等的)营业执照 $Kw"5cm  
business relation                                业务关系 XCqfAcNQ  
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