[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 w9Z,3J6r  
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审计词汇英汉对照 /_.1f|{B  
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ability to continue as a going concern               持续经营能力 lPO+dm  
acceptability                                     可接受性，可接受程度 \6WVs>z  
acceptable level of detection risk                     检查风险的可接受水平 .qAlPe L:  
acceptance of engagement                       接受委托 @=G6fW:  
accepting the engagement for the first time              首次接受委托 Hu-Y[~9^L:  
access to asset                                         对资产的接触 kK&M>)&o#  
according to                                     根据，依据，依照 ?4A$9H  
account balance                                账户余额 ~D1&CT#s  
account for                                       对……进行会计处理，核算；解释 5%1a!MM M  
accounting                                        会计，会计学 O\&-3#e  
accounting advisory serve                        会计咨询服务 Q$XNs%7w5,  
accounting firm                                 会计师事务所 Oi-= Fp  
accounting information                      会计信息，会计资料 Wi%e9r{hU  
accounting period                             会计期间 !Pf6UNN'  
accounting policies                                   会计政策 t
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accounting professional bodies                 会计职业组织，会计职业团体 v| Yh]y  
accounting records                                   会计记录 SL ) ope  
accounting responsibility                           会计责任 aRE %(-5  
accounting service                             会计服务 ;V)jC  
accounting standards                                会计准则 ayK?\srw  
Accounting Standards for Business Enterprises       企业会计准则 pb5q2|u`h  
accounting system                             会计系统  'VzYf^  
accounting treatment                                会计处理 7+;$_,Xo<  
accuracy                                    准确性，精确性 jhF&   
additional audit procedures                      追加审计程序 K2 b\9}  
addressee                                         收件人，收信人 R+b~m!58  
Administration of State-owned Assets  (the～)     国有资产管理局 rGIf/=G^r  
administrative laws and regulations                 行政法规 )
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adverse impact                                 不利影响，负面影响 +]dh`8*8>1  
adverse opinion                                反对意见 w8iXuRv  
advisory group                                  咨询组，顾问组 t$zeB OI)  
agency fee                                        代理费，代理费用
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aggregate                                          总计，合计为…… x*7Q   
alternation of document and record                 变造文件和记录 0Q4i<4 XW  
alternative audit procedures                      替代审计程序，备选审计程序 >S c/E}3  
amend                                              修改，修订 AJ"a  
amortisation                                      摊销 tQ7:4._  
analytical capacity                             分析能力 XT`
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analytical procedures                               分析性程序 a4E{7c  
annual financial statements                        年度会计报表，年度财务报表 $rV4JROb  
appendix                                          附录，附表 d$qi.%<kh  
applicable                                         适用的 $/#F9>eZ  
applicable laws and regulations                 适用的法规 *VV#o/Qp  
application systems                                  应用系统 ?(R!BB  
apply consistently                              一贯地执行，一贯地实施 =V>inH  
appropriate                                       适当的，合适的； Da-U@e!  
征用，挪用 a>8&B  
appropriate authorization                          适当的授权 cf+EQY  
appropriateness of audit evidence                    审计证据的适当性 [~{'"-3L0  
approval                                    批准，核准 X`JoXNqm  
assertion                                    (会计报表上的)认定；确认 L"Dos
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assessed level of control risk                           对控制风险的评估，控制风险的评估水平 ,Z$
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asset                                                 资产，财产 yE{\]j|Zf  
asset restructuring                             资产重组 ;}KT 3Q<^  
assignment of duties                                 职责的划分 A~M.v0  
assistant                                     助理，助理人员 I#UL nSJ3  
associated company                                 联属公司，联营公司 z0T9tN!(  
association                                        联合，结合；协会，社团 ;6}> Shs  
assumption                                       假设，假定 ^d@ME<mb  
at a given date                                         在某一特定时日 }Yargj_Gn  
attestation                                         鉴证，公证 {!>'# F^e  
attestation service                             鉴证服务 ^@HWw@GA  
audit adjustment                                审计调整 51gSbkVX  
audit areas                                        审计领域 rd1EA|
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audit conclusion                                审计结论 Hj97&C{Q^  
audit effectiveness                             审计效果 {M ^5w  
audit efficiency                                  审计效率 '_B;e=v`  
audit engagement letter                      审计业务约定书 >qS2ha  
audit evidence                                          审计证据 ":!1 gC  
audit fee                                    审计费 u9u'!hAGH  
audit files                                          审计档案 noZ!j>f{@l  
audit findings                                     审计中发现的事项 3<O=,F  
audit implementation stage                        审计实施阶段 LARMZoyi  
audit mark                                        审计标识 I_5[-9  
audit materiality                                 审计重要性 @~&1 !  
audit method                                     审计方法 PS$ g*x  
audit objective                                         审计目标，审计目的 utU;M*  
audit of financial statements                      会计报表审计，财务报表审计 ~FnuO!C  
audit opinion                                     审计意见 ?h)T\z  
audit period                                      被审计期间，被审计年度 ib%'{?Q.  
audit plan                                          审计计划 #`@5`;U>#  
audit planning                                    编制审计计划，制定审计计划，审计计划 q+2v9K@  
audit planning stage                                  审计计划阶段 I(uM`g  
audit procedure                                审计程序 hdDL92JVg  
audit programme                               审计程序表，具体审计计划 kgP6'`}E[  
audit report                                       审计报告 ~A_1he~  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 3$4
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audit report with a qualified opinion                 有保留意见的审计报告 sB0m^Y'  
audit report with an adverse opinion                否定意见的审计报告 m+QZ|  
audit report with dual dates                      双重日期审计报告 nm,(Wdr  
audit reporting stage                                 审计报告阶段 Q9k;PJ`@  
audit responsibility                                   审计责任 2(km]H^  
audit results                                      审计结果 1vinO!  
audit risk                                          审计风险 "#P#;]\`  
audit sampling                                          审计抽样 0-:dzf  
audit sampling techniques                         审计抽样方法，审计抽样技术 ?t kl cYB  
audit strategies                                  审计策略 [&sabM`Ul  
audit summary                                         审计总结，审计小结 H"c2kno9  
audit team                                         审计小组 d>O/Zal  
audit test                                    审计测试 xg;vQKS6  
audit trail                                          审计轨迹 J\hqK*/8  
audit work                                        审计工作 qRL45[ K  
audit working paper                                 审计工作底稿 |]eWO#vs  
audited financial statement                        审计会计报表，已审计财务报表 QYps5zc n  
Auditing Guidelines (the～)                      审计规范指南 3QCCX$,  
auditing standards                             审计准则 {hoe^07XK  
audit-oriented working paper                          (审计)业务类工作底稿 5a|{ytP   
authorisation                                     授权 umN4|X  
authorisation of transaction                       交易的授权 '.]<lh!  
availability                                         可获得性 #giH`|#d  
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balance                                      余额；差额；平衡 Mtc-  
balance sheet                                    资产负债表 P6A##
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bank                                                 银行 ujf7r`;u.  
bank account                                    银行账户，银行户头 S^iT&;,  
bank statement                                 银行对账单 KGGJ\r6  
barter transaction                              易货交易，以物换物交易 :xk+`` T  
basis of audit                                    审计依据 3X m> 3  
basis of preparation                                (会计报表的)编制基础 K"zRj L+  
book of account                               账目，账簿 &aPR"X  
borrowing                                         借款，贷款，借债 =7F?'&LC  
branch                                              分支，分支机构，分店 ?8FJMFv;4%  
brought forward                                (账户余额等的)承上年，承上期，承上页 f^lhdZ\  
budget                                              预算 <Qt9MO`a  
building                                      建筑物；大楼 HLPY%VeD  
business conditions                                  业务情况，经营情况 ul]hvK{2  
business licence                               (企业等的)营业执照 o|w w>m  
business relation                                业务关系 9W&nAr
 
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