[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 DA&?e~L&H  
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审计词汇英汉对照 v<Kmq-b  
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ability to continue as a going concern               持续经营能力 kOo~%kcQ'  
acceptability                                     可接受性，可接受程度 9ZXlR?GA  
acceptable level of detection risk                     检查风险的可接受水平 wV\gj~U;P  
acceptance of engagement                       接受委托 d;mx<i=/  
accepting the engagement for the first time              首次接受委托 $37 g]ZD  
access to asset                                         对资产的接触 a^d8I  
according to                                     根据，依据，依照 sZGj"_-Hzu  
account balance                                账户余额 $-}e; VZb  
account for                                       对……进行会计处理，核算；解释 XxIHoX&  
accounting                                        会计，会计学 6(d}W2GP  
accounting advisory serve                        会计咨询服务 4;`oUt '.  
accounting firm                                 会计师事务所 )B,|@ynu  
accounting information                      会计信息，会计资料 7\FXz'hA
 
accounting period                             会计期间 I`KQ|h0%  
accounting policies                                   会计政策 UhA"nt0  
accounting professional bodies                 会计职业组织，会计职业团体 VA*
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accounting records                                   会计记录 X4l@woh%  
accounting responsibility                           会计责任 &e-U5'(6v_  
accounting service                             会计服务 YW u cvw&  
accounting standards                                会计准则 &F STpBu  
Accounting Standards for Business Enterprises       企业会计准则 W"^wnGa@a  
accounting system                             会计系统 D%6;^^WyUx  
accounting treatment                                会计处理 <Rh 6r}f  
accuracy                                    准确性，精确性 =0uAE7q(9  
additional audit procedures                      追加审计程序 >{\7&}gz  
addressee                                         收件人，收信人 Um#Wu]i  
Administration of State-owned Assets  (the～)     国有资产管理局 5%sE]Y#  
administrative laws and regulations                 行政法规 iu&wO<)+?  
adverse impact                                 不利影响，负面影响 !aO` AC=5u  
adverse opinion                                反对意见 (jU6GJRP  
advisory group                                  咨询组，顾问组 >h0-;  
agency fee                                        代理费，代理费用 yE[#ze  
aggregate                                          总计，合计为…… sBrI}[oyx  
alternation of document and record                 变造文件和记录 [kE."#  
alternative audit procedures                      替代审计程序，备选审计程序 g~(E>6Y  
amend                                              修改，修订 OO[F E3F  
amortisation                                      摊销 Y%`xDI  
analytical capacity                             分析能力 \]$IDt(s  
analytical procedures                               分析性程序 x#Sqn #  
annual financial statements                        年度会计报表，年度财务报表 Vz6Qxd{m3  
appendix                                          附录，附表 p+)YTzzc  
applicable                                         适用的 y~()|L[  
applicable laws and regulations                 适用的法规 Jgnhn>dHe  
application systems                                  应用系统 23~Sjr  
apply consistently                              一贯地执行，一贯地实施 [JF150zr  
appropriate                                       适当的，合适的； UTXSeNP  
征用，挪用 ZXm/A0)S  
appropriate authorization                          适当的授权 Y>'|oygHA  
appropriateness of audit evidence                    审计证据的适当性 =s<( P1|"  
approval                                    批准，核准
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assertion                                    (会计报表上的)认定；确认 {nLjY|*  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 $56,$K`H  
asset                                                 资产，财产 3}e%[AKh  
asset restructuring                             资产重组 KtNY_&xd  
assignment of duties                                 职责的划分 O)vp~@|  
assistant                                     助理，助理人员 9K1oZ?)_z  
associated company                                 联属公司，联营公司 zc[S i bT  
association                                        联合，结合；协会，社团 )"pF R4  
assumption                                       假设，假定 "~'b
 
at a given date                                         在某一特定时日 )ZN| t?|  
attestation                                         鉴证，公证 `r?7oxN  
attestation service                             鉴证服务 8<Hf"M  
audit adjustment                                审计调整 hdrm!aBd  
audit areas                                        审计领域 G37U6PuZi  
audit conclusion                                审计结论 812$`5 l  
audit effectiveness                             审计效果 G;YrF)\  
audit efficiency                                  审计效率 D*lKn62  
audit engagement letter                      审计业务约定书 K.0: C`C  
audit evidence                                          审计证据 P-9<YN  
audit fee                                    审计费 Qjb:WC7he  
audit files                                          审计档案 >p"c>V& 8  
audit findings                                     审计中发现的事项 irfp!(r  
audit implementation stage                        审计实施阶段 P'_H/r/#  
audit mark                                        审计标识 <)3u6Vky9  
audit materiality                                 审计重要性 <~WsD)=$  
audit method                                     审计方法 j :VbrR  
audit objective                                         审计目标，审计目的 !jTcsN%  
audit of financial statements                      会计报表审计，财务报表审计 :8OZ#D_Hl  
audit opinion                                     审计意见 ~;N^g4s  
audit period                                      被审计期间，被审计年度 `^)jLuyu  
audit plan                                          审计计划 pS:4CNI{  
audit planning                                    编制审计计划，制定审计计划，审计计划 _ jsK}- \  
audit planning stage                                  审计计划阶段 !_Wi!Vr_  
audit procedure                                审计程序 P}4QQw  
audit programme                               审计程序表，具体审计计划 ajEjZ6  
audit report                                       审计报告 `G}TG(  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 f.9SB  
audit report with a qualified opinion                 有保留意见的审计报告 cH&J{WeZa  
audit report with an adverse opinion                否定意见的审计报告 a*&B`77`|  
audit report with dual dates                      双重日期审计报告 Sn|BlXrey  
audit reporting stage                                 审计报告阶段 NGbG4-w-  
audit responsibility                                   审计责任 Y/*mUS[oa  
audit results                                      审计结果 ,=[?y
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audit risk                                          审计风险 H*r)Z90  
audit sampling                                          审计抽样 ;'cN<x)%|  
audit sampling techniques                         审计抽样方法，审计抽样技术 Kkm>e{0)AY  
audit strategies                                  审计策略 BW$"`T@c6~  
audit summary                                         审计总结，审计小结 :0Rx#%u}#  
audit team                                         审计小组 j3{D^|0bP  
audit test                                    审计测试 s*-n^o-  
audit trail                                          审计轨迹 GU( _  
audit work                                        审计工作 QD0"rxZJ  
audit working paper                                 审计工作底稿 %yv<y+yP~  
audited financial statement                        审计会计报表，已审计财务报表 lIW }EM  
Auditing Guidelines (the～)                      审计规范指南 ;5659!;  
auditing standards                             审计准则 L
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audit-oriented working paper                          (审计)业务类工作底稿 K/|Z$4 S  
authorisation                                     授权 zN^n]N_?  
authorisation of transaction                       交易的授权 PoxK{Y  
availability                                         可获得性 e?8 HgiP-  
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balance                                      余额；差额；平衡 iT2B'QI=<  
balance sheet                                    资产负债表 8@MV%MVy$  
bank                                                 银行 Z$/xy"  
bank account                                    银行账户，银行户头 %H]ptH5  
bank statement                                 银行对账单 uM_wjP  
barter transaction                              易货交易，以物换物交易 w5Y04J  
basis of audit                                    审计依据 iO|se:LY<  
basis of preparation                                (会计报表的)编制基础 .\)U@L~  
book of account                               账目，账簿 \1D<!k\S  
borrowing                                         借款，贷款，借债 XAF+0 x!  
branch                                              分支，分支机构，分店 {xXsBh Y  
brought forward                                (账户余额等的)承上年，承上期，承上页 Vex{.Vh,"  
budget                                              预算 D H\0 z[  
building                                      建筑物；大楼 J  IUx  
business conditions                                  业务情况，经营情况 pKpUXfQu  
business licence                               (企业等的)营业执照 1_PoqD!q  
business relation                                业务关系 DtXrWS/
 
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