[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 &VPfI  
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审计词汇英汉对照 o ?,c#g  
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ability to continue as a going concern               持续经营能力 eP( |]Rk  
acceptability                                     可接受性，可接受程度 DhVO}g)2#  
acceptable level of detection risk                     检查风险的可接受水平 M4H~]Ftn  
acceptance of engagement                       接受委托 S =5br  
accepting the engagement for the first time              首次接受委托 R)ep1X^  
access to asset                                         对资产的接触 ,vDSY N6  
according to                                     根据，依据，依照 bU4l|i;j  
account balance                                账户余额 bVxbQ$  
account for                                       对……进行会计处理，核算；解释 U{C&R&z  
accounting                                        会计，会计学 tD^$
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accounting advisory serve                        会计咨询服务 N({0"7  
accounting firm                                 会计师事务所 2 xE+"?0  
accounting information                      会计信息，会计资料 MSqW {  
accounting period                             会计期间 +b sc3  
accounting policies                                   会计政策 E"<-To  
accounting professional bodies                 会计职业组织，会计职业团体 #1)#W6 h\  
accounting records                                   会计记录  >,6%Y
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accounting responsibility                           会计责任 zhZ!!b^6<  
accounting service                             会计服务 M o?y4X  
accounting standards                                会计准则 Zjkg"  
Accounting Standards for Business Enterprises       企业会计准则 aN 
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accounting system                             会计系统 ;$Pjl8\  
accounting treatment                                会计处理 2rG g  
accuracy                                    准确性，精确性 % `\}#  
additional audit procedures                      追加审计程序 1j_ 6Sw(  
addressee                                         收件人，收信人 ooA%/  
Administration of State-owned Assets  (the～)     国有资产管理局 a7
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administrative laws and regulations                 行政法规 GT 5J`  
adverse impact                                 不利影响，负面影响 Mp`!zw R  
adverse opinion                                反对意见 #O1%k; BL  
advisory group                                  咨询组，顾问组 ThiM 6Hb  
agency fee                                        代理费，代理费用 {>Yna"p  
aggregate                                          总计，合计为…… nPR*mbW  
alternation of document and record                 变造文件和记录 eWGaGRem  
alternative audit procedures                      替代审计程序，备选审计程序 G,X>f?  
amend                                              修改，修订 jn]:*i;i  
amortisation                                      摊销 4+B&/}FDLo  
analytical capacity                             分析能力 ,a34=,  
analytical procedures                               分析性程序 /B!Ik:c}  
annual financial statements                        年度会计报表，年度财务报表 = #T3p9  
appendix                                          附录，附表 cGM?r}zJ  
applicable                                         适用的 i%GNmD  
applicable laws and regulations                 适用的法规 LjySO2  
application systems                                  应用系统 /?%1;s:'  
apply consistently                              一贯地执行，一贯地实施 sl_f+h0  
appropriate                                       适当的，合适的； F-=Xbyr3@  
征用，挪用 BHf7\+Ul  
appropriate authorization                          适当的授权 dZkj| Ua~  
appropriateness of audit evidence                    审计证据的适当性 aZ'(ar:  
approval                                    批准，核准 B8`!A  
assertion                                    (会计报表上的)认定；确认 )|,Zp`2/  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 cT|aQM@iW  
asset                                                 资产，财产 7r{159&=  
asset restructuring                             资产重组 c[+uwO~  
assignment of duties                                 职责的划分 r
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assistant                                     助理，助理人员 9jI5bi)  
associated company                                 联属公司，联营公司 +>QD4z#  
association                                        联合，结合；协会，社团 AOM@~qyc   
assumption                                       假设，假定 )mu[ye"p
 
at a given date                                         在某一特定时日 |.?$:D&6  
attestation                                         鉴证，公证 LMRq.wxbbB  
attestation service                             鉴证服务 Gt$PBlq0  
audit adjustment                                审计调整 VXO.S)v2J  
audit areas                                        审计领域 $ucmE  
audit conclusion                                审计结论 |xFSGrC  
audit effectiveness                             审计效果 P?|>, \t  
audit efficiency                                  审计效率 }k0B   
audit engagement letter                      审计业务约定书 -ZH6*7!  
audit evidence                                          审计证据 +[":W?j  
audit fee                                    审计费 b[^|.>b  
audit files                                          审计档案 bL2b^UB~%  
audit findings                                     审计中发现的事项 MDauHtF,  
audit implementation stage                        审计实施阶段 yq6:7<  
audit mark                                        审计标识 TJ>$ ~9&Sy  
audit materiality                                 审计重要性 hQ}y(2A.XI  
audit method                                     审计方法 om{aws;  
audit objective                                         审计目标，审计目的 k;f%OQsF_  
audit of financial statements                      会计报表审计，财务报表审计 cH`ziZ<&m1  
audit opinion                                     审计意见 c,Yd#nokC  
audit period                                      被审计期间，被审计年度 zU2Mno  
audit plan                                          审计计划 {ewo-dva  
audit planning                                    编制审计计划，制定审计计划，审计计划 (/jZ&4T  
audit planning stage                                  审计计划阶段 &%;K_asV;  
audit procedure                                审计程序 u} |+p+  
audit programme                               审计程序表，具体审计计划 X< 4f7;]O  
audit report                                       审计报告 +
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audit report with a disclaimer of opinion           拒绝表示意见审计报告 do DpTwvh  
audit report with a qualified opinion                 有保留意见的审计报告 5@^['S4%8*  
audit report with an adverse opinion                否定意见的审计报告 C zxF  
audit report with dual dates                      双重日期审计报告 >k8FUf(c  
audit reporting stage                                 审计报告阶段 jg3T1R OL  
audit responsibility                                   审计责任 |W*i'E  
audit results                                      审计结果 ^]TY S]C  
audit risk                                          审计风险 !Q=xIS  
audit sampling                                          审计抽样 78kT}kgW  
audit sampling techniques                         审计抽样方法，审计抽样技术 z4rg.ai  
audit strategies                                  审计策略 2`pg0ciX (  
audit summary                                         审计总结，审计小结 2}6StmE }  
audit team                                         审计小组 Qsg([K  
audit test                                    审计测试 M,g
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audit trail                                          审计轨迹 "$U!1  
audit work                                        审计工作 h 6juX'V  
audit working paper                                 审计工作底稿 ~IQw?a.E  
audited financial statement                        审计会计报表，已审计财务报表 lr9s`>9  
Auditing Guidelines (the～)                      审计规范指南 {Z1^/Fv3  
auditing standards                             审计准则 .-}F~FES  
audit-oriented working paper                          (审计)业务类工作底稿 =j~Xrytn  
authorisation                                     授权 |g!3f  
authorisation of transaction                       交易的授权 jd+U+8r  
availability                                         可获得性 >?(}F':  
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balance                                      余额；差额；平衡 L+Q.y~  
balance sheet                                    资产负债表 :y^%I xs{1  
bank                                                 银行 NU%<Ws=  
bank account                                    银行账户，银行户头 94xWMX2  
bank statement                                 银行对账单 lO=~&_  
barter transaction                              易货交易，以物换物交易 OFn#C!  
basis of audit                                    审计依据 b2XUZ5  
basis of preparation                                (会计报表的)编制基础  p]x
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book of account                               账目，账簿 F1NYpCR  
borrowing                                         借款，贷款，借债 . NT9dX  
branch                                              分支，分支机构，分店 ;fZ9:WB  
brought forward                                (账户余额等的)承上年，承上期，承上页 Iz9b5  
budget                                              预算 CYZ0F5+t  
building                                      建筑物；大楼 >=d%t6%(  
business conditions                                  业务情况，经营情况 %Iv*u sXP  
business licence                               (企业等的)营业执照 T*qSk!  
business relation                                业务关系 2-_d~~O1N  
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