[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 bQZ*r{g  
　　
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审计词汇英汉对照 *k1<: @%e  
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ability to continue as a going concern               持续经营能力 ,~);EC=`  
acceptability                                     可接受性，可接受程度 JMS(9>+TA  
acceptable level of detection risk                     检查风险的可接受水平 "sKa`WN}  
acceptance of engagement                       接受委托 q;:6_Qr  
accepting the engagement for the first time              首次接受委托 ejO}t:}P  
access to asset                                         对资产的接触 _"%B7FK  
according to                                     根据，依据，依照 hG_?8:W8HT  
account balance                                账户余额 V&|!RxWK  
account for                                       对……进行会计处理，核算；解释 q,3;m[cA  
accounting                                        会计，会计学 _zu?.I0^  
accounting advisory serve                        会计咨询服务 D>!6,m2  
accounting firm                                 会计师事务所 NKmoG\*  
accounting information                      会计信息，会计资料 ;=< ^0hxer  
accounting period                             会计期间 62>zt2=  
accounting policies                                   会计政策 (?*BB3b`  
accounting professional bodies                 会计职业组织，会计职业团体 c0Dmq)HK?  
accounting records                                   会计记录 D
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accounting responsibility                           会计责任 0liR  
accounting service                             会计服务 U5]pi+r  
accounting standards                                会计准则 *E~V
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Accounting Standards for Business Enterprises       企业会计准则 o|j*t7  
accounting system                             会计系统  A, P
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accounting treatment                                会计处理 3<?XTv-  
accuracy                                    准确性，精确性 =U. b% uC  
additional audit procedures                      追加审计程序 1'4J[S\cM  
addressee                                         收件人，收信人 K"V:<a  
Administration of State-owned Assets  (the～)     国有资产管理局 O3.C:?;x  
administrative laws and regulations                 行政法规 =]>NDWqpHN  
adverse impact                                 不利影响，负面影响 T`9-VX;`  
adverse opinion                                反对意见 {@u<3 s  
advisory group                                  咨询组，顾问组 ZCg`z
  
agency fee                                        代理费，代理费用 Sc]P<F7N]  
aggregate                                          总计，合计为…… yxBUj*3  
alternation of document and record                 变造文件和记录 1KYN>s:  
alternative audit procedures                      替代审计程序，备选审计程序 M]-VHI[&W  
amend                                              修改，修订 (Bo bB]~a  
amortisation                                      摊销 |fHB[ W#  
analytical capacity                             分析能力 -~4+w  
analytical procedures                               分析性程序 dS`Bk6Y  
annual financial statements                        年度会计报表，年度财务报表 ba@=^Fa;  
appendix                                          附录，附表 Uw<&Wm`'  
applicable                                         适用的 5=KF!?  
applicable laws and regulations                 适用的法规 g8'DoHJ*  
application systems                                  应用系统 jFerYv&K~  
apply consistently                              一贯地执行，一贯地实施 L"<B;u5pM  
appropriate                                       适当的，合适的； $A$@|]}p  
征用，挪用 8#` 6M5  
appropriate authorization                          适当的授权 Z7jX9e"L  
appropriateness of audit evidence                    审计证据的适当性 A7P`lJgv  
approval                                    批准，核准 ,eQ[Fi!!  
assertion                                    (会计报表上的)认定；确认 c0 WFlj9b  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 eu'1H@vX(  
asset                                                 资产，财产 IwpbfZ  
asset restructuring                             资产重组 hFvi5I-b  
assignment of duties                                 职责的划分 s{/qS3=  
assistant                                     助理，助理人员 wE).>  
associated company                                 联属公司，联营公司 89cVJ4]g~!  
association                                        联合，结合；协会，社团 Q&M'=+T  
assumption                                       假设，假定 P.sg
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at a given date                                         在某一特定时日 50a
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attestation                                         鉴证，公证 mo1 puU  
attestation service                             鉴证服务 >m_v5K  
audit adjustment                                审计调整 '9J|=z9.  
audit areas                                        审计领域 P j7gGf6v  
audit conclusion                                审计结论 r-w2\2  
audit effectiveness                             审计效果 YYRT.U'  
audit efficiency                                  审计效率 &14W
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audit engagement letter                      审计业务约定书 Poa?Ej  
audit evidence                                          审计证据 Qrz4}0  
audit fee                                    审计费 J -Qh/d%]  
audit files                                          审计档案 )'q%2%Ak  
audit findings                                     审计中发现的事项 _eLVBG35z  
audit implementation stage                        审计实施阶段 GL
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audit mark                                        审计标识 jnoL2JR[=-  
audit materiality                                 审计重要性 jiIST^Zq#t  
audit method                                     审计方法 )%du@a8  
audit objective                                         审计目标，审计目的 #B\=Aa`*  
audit of financial statements                      会计报表审计，财务报表审计 YDiN^q7  
audit opinion                                     审计意见 C]`eH*z~8  
audit period                                      被审计期间，被审计年度 GH'O!}  
audit plan                                          审计计划 .#^0pv!  
audit planning                                    编制审计计划，制定审计计划，审计计划 LD+f'^>>Z  
audit planning stage                                  审计计划阶段 MB:n~>ga  
audit procedure                                审计程序 Q2C
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audit programme                               审计程序表，具体审计计划 R9.HD?H@  
audit report                                       审计报告 lVeH+"M?  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 a]1i/3/  
audit report with a qualified opinion                 有保留意见的审计报告 b?kPN:U#N/  
audit report with an adverse opinion                否定意见的审计报告 ~Sy-gaJ  
audit report with dual dates                      双重日期审计报告 ccO aCr  
audit reporting stage                                 审计报告阶段 Q?;C4n4]l  
audit responsibility                                   审计责任 7d D.G/'  
audit results                                      审计结果 $cK^23H/Fj  
audit risk                                          审计风险 0->/`/xm  
audit sampling                                          审计抽样 |l90g|is
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audit sampling techniques                         审计抽样方法，审计抽样技术 Rlw9$/D!Z  
audit strategies                                  审计策略 -[.PH M6+?  
audit summary                                         审计总结，审计小结 '\*A"8;h  
audit team                                         审计小组 C<he4n.  
audit test                                    审计测试 1<uwU(  
audit trail                                          审计轨迹 xQz
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audit work                                        审计工作 Kp_jy.e7&  
audit working paper                                 审计工作底稿 oofFrAaT  
audited financial statement                        审计会计报表，已审计财务报表 |vy]8?Ak  
Auditing Guidelines (the～)                      审计规范指南 *1;23BiH-  
auditing standards                             审计准则 ^`&HWp  
audit-oriented working paper                          (审计)业务类工作底稿 ?~qC,N[  
authorisation                                     授权 L_*L`!vQA"  
authorisation of transaction                       交易的授权 !b%,'fy
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availability                                         可获得性 u~71l)LA  
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balance                                      余额；差额；平衡 LrM}?9'  
balance sheet                                    资产负债表 N&B>#:  
bank                                                 银行 ZA.fa0n
  
bank account                                    银行账户，银行户头 C
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bank statement                                 银行对账单 i$#,XFFp~  
barter transaction                              易货交易，以物换物交易 a R#Co t  
basis of audit                                    审计依据  EW5]!%  
basis of preparation                                (会计报表的)编制基础 psD[j W  
book of account                               账目，账簿 ry,}F@P&  
borrowing                                         借款，贷款，借债 `9EVB;  
branch                                              分支，分支机构，分店 ,iOZ|  
brought forward                                (账户余额等的)承上年，承上期，承上页 a-
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budget                                              预算 pSrsp r  
building                                      建筑物；大楼 &9h  
business conditions                                  业务情况，经营情况 Ao!=um5D J  
business licence                               (企业等的)营业执照 ^%zNa6BL  
business relation                                业务关系 L`[F~$|  
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