[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 f{HjM? Mb3  
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审计词汇英汉对照 ahUc;S:v#  
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ability to continue as a going concern               持续经营能力 [Yyb)Qf  
acceptability                                     可接受性，可接受程度 \RF{ITV$kD  
acceptable level of detection risk                     检查风险的可接受水平 C$x r)_  
acceptance of engagement                       接受委托 *NjjFk=R  
accepting the engagement for the first time              首次接受委托 uD0<|At/  
access to asset                                         对资产的接触 d
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according to                                     根据，依据，依照 w9aLTLv-  
account balance                                账户余额 HZl//Uq  
account for                                       对……进行会计处理，核算；解释 2mt S\bAF  
accounting                                        会计，会计学 eh6\y79g  
accounting advisory serve                        会计咨询服务 \'Z^rjB  
accounting firm                                 会计师事务所 !uc"|S?  
accounting information                      会计信息，会计资料 xm*6I  
accounting period                             会计期间 GF/!@N  
accounting policies                                   会计政策 6>d0i S@R  
accounting professional bodies                 会计职业组织，会计职业团体 U3 tA"X.K  
accounting records                                   会计记录 &_o.:SL|  
accounting responsibility                           会计责任 ;!9-I%e  
accounting service                             会计服务 DQ`\HY  
accounting standards                                会计准则 %NH{%K,  
Accounting Standards for Business Enterprises       企业会计准则 xsERnF>`  
accounting system                             会计系统 Z1Pdnc7S[  
accounting treatment                                会计处理 c?t,,\o(}  
accuracy                                    准确性，精确性 A>Y#-e;<d  
additional audit procedures                      追加审计程序 DlF6tcoI  
addressee                                         收件人，收信人 HxnWM\p  
Administration of State-owned Assets  (the～)     国有资产管理局 r"hogmFD;  
administrative laws and regulations                 行政法规 :$f9
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adverse impact                                 不利影响，负面影响 iebnQf  
adverse opinion                                反对意见
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advisory group                                  咨询组，顾问组 G9AQIU%ii  
agency fee                                        代理费，代理费用 v2KK%Qy  
aggregate                                          总计，合计为…… ZD#{h J-  
alternation of document and record                 变造文件和记录 ;8iK];^  
alternative audit procedures                      替代审计程序，备选审计程序 :(TOtrK@  
amend                                              修改，修订 LQ{z}Ay  
amortisation                                      摊销 SLjSNuOP  
analytical capacity                             分析能力 [eLU}4v{  
analytical procedures                               分析性程序 P>wTp)
 
annual financial statements                        年度会计报表，年度财务报表 6483v'  
appendix                                          附录，附表 vD91t/_+  
applicable                                         适用的 iZ
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applicable laws and regulations                 适用的法规 Hq!|(   
application systems                                  应用系统 5~H}%W,P  
apply consistently                              一贯地执行，一贯地实施 iji2gWV}h  
appropriate                                       适当的，合适的； UC*\3:>'n  
征用，挪用 ~fz9AhU8  
appropriate authorization                          适当的授权 gbr-C  
appropriateness of audit evidence                    审计证据的适当性 Bxf]Lu,\U@  
approval                                    批准，核准 Xo/0lT  
assertion                                    (会计报表上的)认定；确认 H+?@LPV*N  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 lr~c w#h*  
asset                                                 资产，财产 jr3FDd]  
asset restructuring                             资产重组 -;RW)n^n  
assignment of duties                                 职责的划分 ]s>y
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assistant                                     助理，助理人员 T(q/$p&q  
associated company                                 联属公司，联营公司 Xd@_:ds  
association                                        联合，结合；协会，社团 9^2l<4^Z  
assumption                                       假设，假定 `CqF&b  
at a given date                                         在某一特定时日 v?<Tkw ^F  
attestation                                         鉴证，公证 ,k+F8{Q.  
attestation service                             鉴证服务 Sc,ajT  
audit adjustment                                审计调整 *'\xlsp#  
audit areas                                        审计领域 P+ (q38f[  
audit conclusion                                审计结论 <:!;79T\  
audit effectiveness                             审计效果 GI[XcK^*w  
audit efficiency                                  审计效率 nmy!.0SQ-  
audit engagement letter                      审计业务约定书 ]]!&>tOlI  
audit evidence                                          审计证据 jrLV\(p  
audit fee                                    审计费 v7#`b}'W  
audit files                                          审计档案 |N+uEiJ  
audit findings                                     审计中发现的事项 -XMWN$Ah  
audit implementation stage                        审计实施阶段 ?7cT$/4  
audit mark                                        审计标识 TBu[3X%  
audit materiality                                 审计重要性 mY0FewwTy  
audit method                                     审计方法 mgI7zJX  
audit objective                                         审计目标，审计目的 7Ug^aA  
audit of financial statements                      会计报表审计，财务报表审计 M0Vs9K=  
audit opinion                                     审计意见 rw%1>]os  
audit period                                      被审计期间，被审计年度 %P HYJc  
audit plan                                          审计计划 =DLVWz/<  
audit planning                                    编制审计计划，制定审计计划，审计计划 Q'R*a(pm  
audit planning stage                                  审计计划阶段 ZK$<"z6{  
audit procedure                                审计程序 ;T\'|[bY   
audit programme                               审计程序表，具体审计计划 qN@0k>11?  
audit report                                       审计报告 g$9EI\a  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 D?`|`Mu  
audit report with a qualified opinion                 有保留意见的审计报告 `71(wf1q[f  
audit report with an adverse opinion                否定意见的审计报告 W*.
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audit report with dual dates                      双重日期审计报告 NsUP0B}.  
audit reporting stage                                 审计报告阶段 atYe$Db  
audit responsibility                                   审计责任 lm\~_ 4l1  
audit results                                      审计结果 \ ix&
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audit risk                                          审计风险 Tt+E?C%Y  
audit sampling                                          审计抽样 P`]p&:  
audit sampling techniques                         审计抽样方法，审计抽样技术 &N|`Q(QXS  
audit strategies                                  审计策略 YAJr@v+Ls  
audit summary                                         审计总结，审计小结 p?e-`xs  
audit team                                         审计小组 F_z1ey`t  
audit test                                    审计测试 dH_g:ocA  
audit trail                                          审计轨迹 l#^weXSlk  
audit work                                        审计工作 \R
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audit working paper                                 审计工作底稿 D'Y=}I)8Dn  
audited financial statement                        审计会计报表，已审计财务报表 MVXy)9q  
Auditing Guidelines (the～)                      审计规范指南 la{Iqm{i  
auditing standards                             审计准则 #-9@*FFL,  
audit-oriented working paper                          (审计)业务类工作底稿 0.lOSAq  
authorisation                                     授权 rJUXI V>z  
authorisation of transaction                       交易的授权 I`4k5KB;  
availability                                         可获得性 CaqqH`/E4  
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balance                                      余额；差额；平衡 *G(ZRj@33  
balance sheet                                    资产负债表 ' i<}/l  
bank                                                 银行 s8|Fe_  
bank account                                    银行账户，银行户头 EU4j'1!&g<  
bank statement                                 银行对账单 Z[G:  
barter transaction                              易货交易，以物换物交易 XO,gEn&6V  
basis of audit                                    审计依据 o7 1f<&1  
basis of preparation                                (会计报表的)编制基础 tr-muhuK  
book of account                               账目，账簿 Xot2L{EIUE  
borrowing                                         借款，贷款，借债 WeE1 \  
branch                                              分支，分支机构，分店 !7y:|k,ac  
brought forward                                (账户余额等的)承上年，承上期，承上页 'm|PSwB7  
budget                                              预算 vR?E'K3  
building                                      建筑物；大楼 FC }r~syqA  
business conditions                                  业务情况，经营情况 i8i~b8r]  
business licence                               (企业等的)营业执照 _&}z +(Ug  
business relation                                业务关系 mt*/%>@7R  
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