[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 q8_8rp-@  
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审计词汇英汉对照 rgOc+[X  
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ability to continue as a going concern               持续经营能力 k9|8@3(h  
acceptability                                     可接受性，可接受程度 =,4iMENm!  
acceptable level of detection risk                     检查风险的可接受水平 = Co[pt  
acceptance of engagement                       接受委托 Qe6'W  
accepting the engagement for the first time              首次接受委托 }kK6"]Tj  
access to asset                                         对资产的接触 >#[u"CB  
according to                                     根据，依据，依照 }+wvZq +c  
account balance                                账户余额 1q Jz;\wU  
account for                                       对……进行会计处理，核算；解释 ZNX=]]HM<n  
accounting                                        会计，会计学 m
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accounting advisory serve                        会计咨询服务 ; wpX  
accounting firm                                 会计师事务所
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accounting information                      会计信息，会计资料 *Mg. *N  
accounting period                             会计期间 l)^sE)  
accounting policies                                   会计政策 9BA*e-[  
accounting professional bodies                 会计职业组织，会计职业团体 j0F'
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accounting records                                   会计记录 @VVDN  
accounting responsibility                           会计责任 ~g_]Sskf7  
accounting service                             会计服务 jLy3c@Dp  
accounting standards                                会计准则 (Q/Kp*a  
Accounting Standards for Business Enterprises       企业会计准则 ^G~C#t^  
accounting system                             会计系统 TcP (?v  
accounting treatment                                会计处理 d>f.p"B.gj  
accuracy                                    准确性，精确性 ?;dfA/  
additional audit procedures                      追加审计程序 # {'1\@q
 
addressee                                         收件人，收信人 !pMp n%r<]  
Administration of State-owned Assets  (the～)     国有资产管理局 cp&- 6 w+  
administrative laws and regulations                 行政法规 ZI0C%c.~  
adverse impact                                 不利影响，负面影响 !B#Lea  
adverse opinion                                反对意见 l^$8;$Rq  
advisory group                                  咨询组，顾问组 "iC*Eoz#.  
agency fee                                        代理费，代理费用 q|N/vkqPz  
aggregate                                          总计，合计为…… }0 BKKU+  
alternation of document and record                 变造文件和记录 Q#2gjR r  
alternative audit procedures                      替代审计程序，备选审计程序 REe<k<>p~  
amend                                              修改，修订 #w *]`5 T  
amortisation                                      摊销 9t1aR*b&@  
analytical capacity                             分析能力 "")I1iO g  
analytical procedures                               分析性程序 '0juZ~>}  
annual financial statements                        年度会计报表，年度财务报表 4 )U,A~!  
appendix                                          附录，附表 l?AWG&  
applicable                                         适用的 F*bmV>Qq  
applicable laws and regulations                 适用的法规 1lJY=`8qa  
application systems                                  应用系统
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apply consistently                              一贯地执行，一贯地实施 wy1xZQ<5  
appropriate                                       适当的，合适的； f'2Ufd|J|  
征用，挪用 <A_LZi  
appropriate authorization                          适当的授权 mqx#N %  
appropriateness of audit evidence                    审计证据的适当性 5dPPm%U{  
approval                                    批准，核准 &QoV(%:]  
assertion                                    (会计报表上的)认定；确认 J!5>8I(_wX  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 7a4b,-93  
asset                                                 资产，财产 E[Rd=/P6  
asset restructuring                             资产重组 VEuT!^0Z  
assignment of duties                                 职责的划分 Y@+e)p{  
assistant                                     助理，助理人员 S5W* ,?  
associated company                                 联属公司，联营公司 )<vU F]e~  
association                                        联合，结合；协会，社团 @ z{E  
assumption                                       假设，假定 k!^Au8Up?  
at a given date                                         在某一特定时日 &f:"p*=a\  
attestation                                         鉴证，公证 SG)hrd  
attestation service                             鉴证服务 m-M.F9R  
audit adjustment                                审计调整 $jL{l8x  
audit areas                                        审计领域 6^Q Bol  
audit conclusion                                审计结论 <yxEGjm  
audit effectiveness                             审计效果 *A>I)a<:  
audit efficiency                                  审计效率 y7s:Buyc  
audit engagement letter                      审计业务约定书 ^D{!!)O  
audit evidence                                          审计证据 "8' aZ.P  
audit fee                                    审计费 \}:&Hl+  
audit files                                          审计档案 R`_RcHY:  
audit findings                                     审计中发现的事项 \R6D'Yt  
audit implementation stage                        审计实施阶段 KXAh0A?&+  
audit mark                                        审计标识 \UD:9g"  
audit materiality                                 审计重要性 vp4l g1/  
audit method                                     审计方法 i"#36CVT~  
audit objective                                         审计目标，审计目的 ;Tn$c70  
audit of financial statements                      会计报表审计，财务报表审计 |fJpX5W-l  
audit opinion                                     审计意见 Q1?0R<jOU  
audit period                                      被审计期间，被审计年度 Oc51|[ Wj  
audit plan                                          审计计划 y" (-O%Pe  
audit planning                                    编制审计计划，制定审计计划，审计计划 XJs*DK  
audit planning stage                                  审计计划阶段 7({"dW  
audit procedure                                审计程序 {GTOHJ2  
audit programme                               审计程序表，具体审计计划 4490l"  
audit report                                       审计报告 efK|)_i :  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 E*uz|w3S)Y  
audit report with a qualified opinion                 有保留意见的审计报告 W!R}eLf@  
audit report with an adverse opinion                否定意见的审计报告 J`&*r;""V  
audit report with dual dates                      双重日期审计报告 rYp]RX>  
audit reporting stage                                 审计报告阶段 Q :<&<i=I  
audit responsibility                                   审计责任 .+;;-]})  
audit results                                      审计结果 -*Voui
  
audit risk                                          审计风险 zNu>25/)(  
audit sampling                                          审计抽样 ?l6NQ;z  
audit sampling techniques                         审计抽样方法，审计抽样技术 N,iYUM?  
audit strategies                                  审计策略 u@ ;6r"8q  
audit summary                                         审计总结，审计小结 ot"3 3I  
audit team                                         审计小组 !,
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audit test                                    审计测试 0gI^GJN%Y!  
audit trail                                          审计轨迹 ?"d25LyN  
audit work                                        审计工作 +/bT4TkML  
audit working paper                                 审计工作底稿 ({G
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audited financial statement                        审计会计报表，已审计财务报表 
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Auditing Guidelines (the～)                      审计规范指南 Qh4<HQ<9  
auditing standards                             审计准则 , ;'y <GA  
audit-oriented working paper                          (审计)业务类工作底稿 Zn v3h  
authorisation                                     授权 $IM}d"/9  
authorisation of transaction                       交易的授权 qmWK8}F.cE  
availability                                         可获得性 yX^/Oc@j  
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balance                                      余额；差额；平衡 'zEmg}  
balance sheet                                    资产负债表 |>/T*zk<  
bank                                                 银行 +A 4};]W|  
bank account                                    银行账户，银行户头 #- l1(m  
bank statement                                 银行对账单 7S +YQ$_  
barter transaction                              易货交易，以物换物交易 20Umjw.D  
basis of audit                                    审计依据 ^ #6Ei9di  
basis of preparation                                (会计报表的)编制基础 h!vq~g  
book of account                               账目，账簿 zNZ"PYh<u  
borrowing                                         借款，贷款，借债 !\)9fOLs  
branch                                              分支，分支机构，分店 _ 'W en  
brought forward                                (账户余额等的)承上年，承上期，承上页 kM#ZpI&0%  
budget                                              预算 yX-h|Cr"  
building                                      建筑物；大楼 TA2?Ia;@xV  
business conditions                                  业务情况，经营情况 &!kD81?Mm  
business licence                               (企业等的)营业执照 p\ "WX  
business relation                                业务关系 jD`p;#~8  
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