[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 Qx9lcO_  
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审计词汇英汉对照 OygR5s +  
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ability to continue as a going concern               持续经营能力 rek
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acceptability                                     可接受性，可接受程度 7=YjY)6r^  
acceptable level of detection risk                     检查风险的可接受水平 A4}6hG#  
acceptance of engagement                       接受委托 :R/szE*Ak  
accepting the engagement for the first time              首次接受委托 @O;gKFx  
access to asset                                         对资产的接触 vd@_LcK  
according to                                     根据，依据，依照 ^Vl{IsY  
account balance                                账户余额 hf2Q;n&V  
account for                                       对……进行会计处理，核算；解释 x Z3b)j2D  
accounting                                        会计，会计学 cx]&ae*  
accounting advisory serve                        会计咨询服务 HG(J+ocn   
accounting firm                                 会计师事务所 e 1W9Z $m  
accounting information                      会计信息，会计资料 v&[Ff|>  
accounting period                             会计期间 O-rHfIxY  
accounting policies                                   会计政策 VEolyPcsg&  
accounting professional bodies                 会计职业组织，会计职业团体 hpftVEB  
accounting records                                   会计记录 83"Vh$
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accounting responsibility                           会计责任 F,Ls1  
accounting service                             会计服务 e8HGST`  
accounting standards                                会计准则 V~V_+  
Accounting Standards for Business Enterprises       企业会计准则 [B}$U|V0  
accounting system                             会计系统 l]BIFZ~  
accounting treatment                                会计处理 p[E}:kak_-  
accuracy                                    准确性，精确性 aS^ 4dEJ  
additional audit procedures                      追加审计程序 Y
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addressee                                         收件人，收信人 W'Wr8~{h  
Administration of State-owned Assets  (the～)     国有资产管理局 HPGMR4=ANS  
administrative laws and regulations                 行政法规 `QH-VR\_  
adverse impact                                 不利影响，负面影响 (Rqn)<<2  
adverse opinion                                反对意见 3"ALohlL  
advisory group                                  咨询组，顾问组 Ae&470  
agency fee                                        代理费，代理费用 S4/CL4=  
aggregate                                          总计，合计为…… oy I8}s:  
alternation of document and record                 变造文件和记录 y.$/niQ%  
alternative audit procedures                      替代审计程序，备选审计程序 BDW%cs  
amend                                              修改，修订 wS*An
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amortisation                                      摊销 \,YF['Qq  
analytical capacity                             分析能力 o6JCy\Bx  
analytical procedures                               分析性程序 3$fzqFo  
annual financial statements                        年度会计报表，年度财务报表 D
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appendix                                          附录，附表 `XAlzI  
applicable                                         适用的 3P{ d~2  
applicable laws and regulations                 适用的法规 ))y`q@  
application systems                                  应用系统 d5/x2!mH8  
apply consistently                              一贯地执行，一贯地实施 s-V5\Lip,  
appropriate                                       适当的，合适的； |@{4zoP_N  
征用，挪用 ?:D#\4=US  
appropriate authorization                          适当的授权 )<_e{_h  
appropriateness of audit evidence                    审计证据的适当性
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approval                                    批准，核准 FerQA9K)x  
assertion                                    (会计报表上的)认定；确认 tI2V)i!  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 {)E )&lL  
asset                                                 资产，财产 ,+0#.Ns$  
asset restructuring                             资产重组 vrr&Ve  
assignment of duties                                 职责的划分 "bI'XaSv  
assistant                                     助理，助理人员 >
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associated company                                 联属公司，联营公司 T%GdvtmS>  
association                                        联合，结合；协会，社团 X,m6#vLK2  
assumption                                       假设，假定 G}!dm0s$  
at a given date                                         在某一特定时日 cg16|  
attestation                                         鉴证，公证 lX^yd5M&f  
attestation service                             鉴证服务 nVkPYeeT  
audit adjustment                                审计调整 p.(8ekh  
audit areas                                        审计领域 y|sU-O2}Dl  
audit conclusion                                审计结论 gIGyY7{(s8  
audit effectiveness                             审计效果 nE$8-*BZ_  
audit efficiency                                  审计效率 ^FaBaDcnl  
audit engagement letter                      审计业务约定书 ;?-A4!V,
 
audit evidence                                          审计证据 +;Yd<~!c Z  
audit fee                                    审计费
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audit files                                          审计档案 T(Q(7  
audit findings                                     审计中发现的事项 mmE!!J`B  
audit implementation stage                        审计实施阶段 6Vr:?TI7  
audit mark                                        审计标识 8SV.giG;  
audit materiality                                 审计重要性 ZbmBwW_ 7  
audit method                                     审计方法 ,,U8X [A  
audit objective                                         审计目标，审计目的 `:=af[n   
audit of financial statements                      会计报表审计，财务报表审计
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audit opinion                                     审计意见 )U6-&-07  
audit period                                      被审计期间，被审计年度 l*~".q;S  
audit plan                                          审计计划 +M@,CbqD  
audit planning                                    编制审计计划，制定审计计划，审计计划 \Y37wy4  
audit planning stage                                  审计计划阶段 ="~yD[S  
audit procedure                                审计程序 :Q~Rb<']{x  
audit programme                               审计程序表，具体审计计划 J.nJ@?O+  
audit report                                       审计报告 Wq 5Nc  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 \^l273  
audit report with a qualified opinion                 有保留意见的审计报告 $K_G|Wyi  
audit report with an adverse opinion                否定意见的审计报告 nT(Lh/  
audit report with dual dates                      双重日期审计报告 *@2+$fgz  
audit reporting stage                                 审计报告阶段 X\\c=[#8-  
audit responsibility                                   审计责任 wr ORyj  
audit results                                      审计结果 yeI((2L@E2  
audit risk                                          审计风险 fdU`+[_  
audit sampling                                          审计抽样 : `Nh}Ka0  
audit sampling techniques                         审计抽样方法，审计抽样技术 d7g3V
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audit strategies                                  审计策略 B,2oA]W"S  
audit summary                                         审计总结，审计小结 tc.`P]R   
audit team                                         审计小组 Or {9?;G  
audit test                                    审计测试 Sbf+;:D  
audit trail                                          审计轨迹 6p=OM=R  
audit work                                        审计工作 #*J+4aw3  
audit working paper                                 审计工作底稿 `5J` <BPs  
audited financial statement                        审计会计报表，已审计财务报表 VLLE0W _]  
Auditing Guidelines (the～)                      审计规范指南 aPR0DZ@  
auditing standards                             审计准则 {x&"b-  
audit-oriented working paper                          (审计)业务类工作底稿 [I XX#^F  
authorisation                                     授权 <i<[TPv";  
authorisation of transaction                       交易的授权 BQ[,(T`+R  
availability                                         可获得性 @ V_@r@A  
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balance                                      余额；差额；平衡 pn5A6 #  
balance sheet                                    资产负债表 cJIA/HQe  
bank                                                 银行 d9@Pze">e  
bank account                                    银行账户，银行户头 \Z?.Po`!j  
bank statement                                 银行对账单 Cob<N '.  
barter transaction                              易货交易，以物换物交易 g8+Ke'=_  
basis of audit                                    审计依据 ^@"H(1Hxu/  
basis of preparation                                (会计报表的)编制基础 L%hVts'  
book of account                               账目，账簿 P#gY-k&Nr  
borrowing                                         借款，贷款，借债 0j'H5>m"  
branch                                              分支，分支机构，分店 0$saDmED  
brought forward                                (账户余额等的)承上年，承上期，承上页 r~<I5MZY  
budget                                              预算 JDa=+\_  
building                                      建筑物；大楼 F9N/_H*+  
business conditions                                  业务情况，经营情况 oBBL7/L  
business licence                               (企业等的)营业执照 }]fJ[KbDp  
business relation                                业务关系 ;usv/8  

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