[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 A%~t[
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审计词汇英汉对照 xj Jo WB  
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ability to continue as a going concern               持续经营能力 ,t39~w  
acceptability                                     可接受性，可接受程度 jm[f|4\  
acceptable level of detection risk                     检查风险的可接受水平 G#6O'G N  
acceptance of engagement                       接受委托 )ZpMB  
accepting the engagement for the first time              首次接受委托 s 4n<k]d  
access to asset                                         对资产的接触 9} ]C  
according to                                     根据，依据，依照 Q;kl-upn~8  
account balance                                账户余额 ' ?EG+o8  
account for                                       对……进行会计处理，核算；解释 G'Uq595'-  
accounting                                        会计，会计学 {T3wOi
  
accounting advisory serve                        会计咨询服务 vX$|/74  
accounting firm                                 会计师事务所 3lg
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accounting information                      会计信息，会计资料 sfsK[c5bm  
accounting period                             会计期间 #y1M1Og  
accounting policies                                   会计政策 pe VzF'F  
accounting professional bodies                 会计职业组织，会计职业团体 J$&2GAi  
accounting records                                   会计记录 VA%4ssy  
accounting responsibility                           会计责任 i GNZC{  
accounting service                             会计服务 M+7jJ?n  
accounting standards                                会计准则 FmQiy+.|  
Accounting Standards for Business Enterprises       企业会计准则 Hh%|}*f_,  
accounting system                             会计系统 @`
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accounting treatment                                会计处理 zvT8r(<n}  
accuracy                                    准确性，精确性 cd4HbSp  
additional audit procedures                      追加审计程序 |j4;XaG)  
addressee                                         收件人，收信人 cK'}+  
Administration of State-owned Assets  (the～)     国有资产管理局 * K0aR!  
administrative laws and regulations                 行政法规 cgR8+o  
adverse impact                                 不利影响，负面影响 \$,8aRT>#U  
adverse opinion                                反对意见 Q>uJ:[x+  
advisory group                                  咨询组，顾问组 hjp,v)#  
agency fee                                        代理费，代理费用 wLo<gA6;  
aggregate                                          总计，合计为…… }jYVB|2  
alternation of document and record                 变造文件和记录 ,+FiP{`  
alternative audit procedures                      替代审计程序，备选审计程序 y>ePCDR3  
amend                                              修改，修订 Nk?/vMaw  
amortisation                                      摊销 /=KE
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analytical capacity                             分析能力 *++}ll6  
analytical procedures                               分析性程序 J?f7!F:8  
annual financial statements                        年度会计报表，年度财务报表 [\=1|t5n~  
appendix                                          附录，附表 mh#_lbe'  
applicable                                         适用的 P#AS")Sj  
applicable laws and regulations                 适用的法规 5B;;{G
R  
application systems                                  应用系统 VRUA< x  
apply consistently                              一贯地执行，一贯地实施 yRt7&,}zL  
appropriate                                       适当的，合适的； 8B6-f:  
征用，挪用 ](z*t+">  
appropriate authorization                          适当的授权 _:!7M^IU  
appropriateness of audit evidence                    审计证据的适当性 Bu4@FIK!C  
approval                                    批准，核准 `Yyi;!+0  
assertion                                    (会计报表上的)认定；确认 8#RL2)7Uy`  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 4C 9k0]k2  
asset                                                 资产，财产 P-X2A2  
asset restructuring                             资产重组 w+hpi
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assignment of duties                                 职责的划分 n"nfEA3{`  
assistant                                     助理，助理人员 HaQox.v%  
associated company                                 联属公司，联营公司 P3TM5  
association                                        联合，结合；协会，社团 ~zQxfl/  
assumption                                       假设，假定 ^_uCSA'X  
at a given date                                         在某一特定时日 Z5[g[Q  
attestation                                         鉴证，公证 ME*A6/h  
attestation service                             鉴证服务 kk}_AZ0eK  
audit adjustment                                审计调整 |q Pu*vR  
audit areas                                        审计领域 z]!w@:  
audit conclusion                                审计结论 5)ooE  
audit effectiveness                             审计效果 BVS SO's  
audit efficiency                                  审计效率 FPu$Nd&\  
audit engagement letter                      审计业务约定书 >*$Xbj*  
audit evidence                                          审计证据 wM!dz&  
audit fee                                    审计费 ~\ v"xV  
audit files                                          审计档案 '|G8yojz  
audit findings                                     审计中发现的事项 J#\oc@  
audit implementation stage                        审计实施阶段 Myh?=:1~(c  
audit mark                                        审计标识 ?)7UqVyq  
audit materiality                                 审计重要性 ~Sx\>wBlc  
audit method                                     审计方法 l6.&<0pLT  
audit objective                                         审计目标，审计目的 Twk <<  
audit of financial statements                      会计报表审计，财务报表审计 </W"e!?X  
audit opinion                                     审计意见 br*PB]dU  
audit period                                      被审计期间，被审计年度 Fm+V_.H/;  
audit plan                                          审计计划 ,?w
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audit planning                                    编制审计计划，制定审计计划，审计计划 mBQpf/PG  
audit planning stage                                  审计计划阶段 CaV)F3   
audit procedure                                审计程序 6+:;Mb_S  
audit programme                               审计程序表，具体审计计划 %{0F .  
audit report                                       审计报告 _!9I  f  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 wqgKs=y  
audit report with a qualified opinion                 有保留意见的审计报告 T75N0/teS  
audit report with an adverse opinion                否定意见的审计报告 /`j2%
8^N  
audit report with dual dates                      双重日期审计报告 _.SpU`>/f  
audit reporting stage                                 审计报告阶段  TNF  
audit responsibility                                   审计责任 uYijzHQyD  
audit results                                      审计结果 W?n/>DML  
audit risk                                          审计风险 ^grDP* ;W  
audit sampling                                          审计抽样 lLI%J>b@  
audit sampling techniques                         审计抽样方法，审计抽样技术 gwFW+*h  
audit strategies                                  审计策略 nD}<zj$D2  
audit summary                                         审计总结，审计小结 R#s_pW{op  
audit team                                         审计小组 LdnTdh?  
audit test                                    审计测试 ]hZk#rp}  
audit trail                                          审计轨迹 1G'pT$5&  
audit work                                        审计工作 38%"#T3#  
audit working paper                                 审计工作底稿 <eZrb6a'  
audited financial statement                        审计会计报表，已审计财务报表 i*mI-l
 
Auditing Guidelines (the～)                      审计规范指南 gBZNO! a,d  
auditing standards                             审计准则 %1)JRc  
audit-oriented working paper                          (审计)业务类工作底稿 {*nE8+..A  
authorisation                                     授权 BRv#`  
authorisation of transaction                       交易的授权 & d* bQv$  
availability                                         可获得性 }d@;]cps  
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balance                                      余额；差额；平衡 SKGnx  
balance sheet                                    资产负债表 ,I:[-|Q  
bank                                                 银行 _S CY e  
bank account                                    银行账户，银行户头 pqe%tRH{  
bank statement                                 银行对账单 ,2P/[ :  
barter transaction                              易货交易，以物换物交易 C#RueDa.  
basis of audit                                    审计依据 4v2JrC;  
basis of preparation                                (会计报表的)编制基础 2FGCf} ,  
book of account                               账目，账簿 u(JuU/U  
borrowing                                         借款，贷款，借债 m;S%RB^~H  
branch                                              分支，分支机构，分店 GE\({V.W  
brought forward                                (账户余额等的)承上年，承上期，承上页 (A-Uo   
budget                                              预算 SRrp =>w?  
building                                      建筑物；大楼 kqGydGh*"  
business conditions                                  业务情况，经营情况 |RD E/  
business licence                               (企业等的)营业执照 4thPR}DH}  
business relation                                业务关系 In*0.   
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