[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 ?Hz2-Cn  
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审计词汇英汉对照 ETw]! br  
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ability to continue as a going concern               持续经营能力 7} O;FX+x  
acceptability                                     可接受性，可接受程度 %e%7oqR?  
acceptable level of detection risk                     检查风险的可接受水平 HMQI&Lh=U  
acceptance of engagement                       接受委托 jZ9[=?   
accepting the engagement for the first time              首次接受委托 gT52G?-  
access to asset                                         对资产的接触 dSK0h(8  
according to                                     根据，依据，依照 L4'[XcY  
account balance                                账户余额 hSV@TL  
account for                                       对……进行会计处理，核算；解释 VV3}]GjC  
accounting                                        会计，会计学 pWaPC/,g  
accounting advisory serve                        会计咨询服务 {[Ow Mk  
accounting firm                                 会计师事务所 JSVeU54T^<  
accounting information                      会计信息，会计资料 e<+<lj"  
accounting period                             会计期间 :[7lTp   
accounting policies                                   会计政策 {[#(w75R{  
accounting professional bodies                 会计职业组织，会计职业团体 yXfMz G  
accounting records                                   会计记录 6SEltm(  
accounting responsibility                           会计责任 pO/%N94s  
accounting service                             会计服务 +oy*Kxs7  
accounting standards                                会计准则 :{}_|]>K  
Accounting Standards for Business Enterprises       企业会计准则 ';YgG<u  
accounting system                             会计系统 HkjEiU  
accounting treatment                                会计处理 !C&%T]  
accuracy                                    准确性，精确性 BWK IbG  
additional audit procedures                      追加审计程序 vgG}d8MW37  
addressee                                         收件人，收信人 ~l4f{uOD>]  
Administration of State-owned Assets  (the～)     国有资产管理局 " ~Q*XN2  
administrative laws and regulations                 行政法规 8C&x MA^  
adverse impact                                 不利影响，负面影响 wK5_t[[  
adverse opinion                                反对意见 )2j:z#'>  
advisory group                                  咨询组，顾问组 =4NqjSH  
agency fee                                        代理费，代理费用 
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aggregate                                          总计，合计为…… NB)t7/Us  
alternation of document and record                 变造文件和记录 &9B_/m3  
alternative audit procedures                      替代审计程序，备选审计程序 A" !n1P
 
amend                                              修改，修订 Go8F5a@j  
amortisation                                      摊销 #+jUhxq  
analytical capacity                             分析能力 MOZu .NmO  
analytical procedures                               分析性程序 o0Gx%99'  
annual financial statements                        年度会计报表，年度财务报表 3'#%c>_  
appendix                                          附录，附表 9D_wG\g  
applicable                                         适用的 4F#%f#"  
applicable laws and regulations                 适用的法规 ~<O,Vs_C/  
application systems                                  应用系统 rw u3Nb  
apply consistently                              一贯地执行，一贯地实施 WmVVR>0V|  
appropriate                                       适当的，合适的； UzQ$B>f  
征用，挪用 P[i
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appropriate authorization                          适当的授权 iCi>zJ  
appropriateness of audit evidence                    审计证据的适当性 _Z#eS/,O@  
approval                                    批准，核准 uw_?O[ZA[  
assertion                                    (会计报表上的)认定；确认 ww,
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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 Rt4di^v  
asset                                                 资产，财产 L3c*LL  
asset restructuring                             资产重组 WYO\'W
 
assignment of duties                                 职责的划分 /~hbOs/ L  
assistant                                     助理，助理人员 zO.6W J  
associated company                                 联属公司，联营公司 ixI:@#5wY  
association                                        联合，结合；协会，社团 #+G`!<7/@f  
assumption                                       假设，假定 SMO*({/  
at a given date                                         在某一特定时日 TA;,>f*  
attestation                                         鉴证，公证 > >V&yJ_  
attestation service                             鉴证服务 Bw-s6MS  
audit adjustment                                审计调整 K`(#K#n  
audit areas                                        审计领域 %zljH"F  
audit conclusion                                审计结论 dU+0dZdKO  
audit effectiveness                             审计效果 LknVqZ|k  
audit efficiency                                  审计效率 *zQOJsg"e  
audit engagement letter                      审计业务约定书 ,)$Wm-  
audit evidence                                          审计证据 el*9 Ih  
audit fee                                    审计费 0xP:9rm  
audit files                                          审计档案 `]>on`n?  
audit findings                                     审计中发现的事项 wZ>Y<0,  
audit implementation stage                        审计实施阶段 0vckoE  
audit mark                                        审计标识 Phlk1*1n  
audit materiality                                 审计重要性 qJ Gm8^b-  
audit method                                     审计方法 K%2I
  
audit objective                                         审计目标，审计目的 w2Kq(^?  
audit of financial statements                      会计报表审计，财务报表审计 Lz6*H1~  
audit opinion                                     审计意见 !%62Phai  
audit period                                      被审计期间，被审计年度 HD00J]y_   
audit plan                                          审计计划 NbDda/7ki  
audit planning                                    编制审计计划，制定审计计划，审计计划 p#<nK+6.8  
audit planning stage                                  审计计划阶段 "::9aYd!  
audit procedure                                审计程序 fI}c 71b`  
audit programme                               审计程序表，具体审计计划 :uvc\|:s  
audit report                                       审计报告 ha>SZnKD{  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 /Sj_y*x1e  
audit report with a qualified opinion                 有保留意见的审计报告 a7 )@BzF#  
audit report with an adverse opinion                否定意见的审计报告 Fwv\pJ}$  
audit report with dual dates                      双重日期审计报告 `,-STIh)  
audit reporting stage                                 审计报告阶段 Iaa|qJ
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audit responsibility                                   审计责任 $i%HDt|  
audit results                                      审计结果 D pNX66O  
audit risk                                          审计风险 _LsYMUe  
audit sampling                                          审计抽样 yk#rd~2
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audit sampling techniques                         审计抽样方法，审计抽样技术  8bGD  
audit strategies                                  审计策略 $

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audit summary                                         审计总结，审计小结 D(@SnI+  
audit team                                         审计小组 Ij,Yuo  
audit test                                    审计测试 B$`d&7I;D  
audit trail                                          审计轨迹 hU+#S(t>b  
audit work                                        审计工作 @Yarz1  
audit working paper                                 审计工作底稿  J[o
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audited financial statement                        审计会计报表，已审计财务报表 PL!tk^;6-  
Auditing Guidelines (the～)                      审计规范指南 40+fGRyOL  
auditing standards                             审计准则 /J.0s0@  
audit-oriented working paper                          (审计)业务类工作底稿 4w9F+*-  
authorisation                                     授权 E6Q91Wz9f  
authorisation of transaction                       交易的授权 w= B  
availability                                         可获得性 f~iML5lG  
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balance                                      余额；差额；平衡 8xgc[#  
balance sheet                                    资产负债表 o{g@Nk'f  
bank                                                 银行 !|(Ao"]
  
bank account                                    银行账户，银行户头 ZR2\dH*  
bank statement                                 银行对账单 x3_,nl  
barter transaction                              易货交易，以物换物交易 .Nk
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basis of audit                                    审计依据 `>y[wa>9r  
basis of preparation                                (会计报表的)编制基础 GJ>ypEWo  
book of account                               账目，账簿 P;>!wU~ *  
borrowing                                         借款，贷款，借债 &gJW6<  
branch                                              分支，分支机构，分店  u{pTva  
brought forward                                (账户余额等的)承上年，承上期，承上页 xpz`))w  
budget                                              预算 _rG-#BKW8L  
building                                      建筑物；大楼 1 3\Sh  
business conditions                                  业务情况，经营情况 ec#_olG%  
business licence                               (企业等的)营业执照 CP@o,v-  
business relation                                业务关系 Cl{{H]QngX  
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