[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 PCA4k.,T  
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审计词汇英汉对照 kJU2C=m@e2  
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ability to continue as a going concern               持续经营能力 @Qe0! (_=  
acceptability                                     可接受性，可接受程度 pH;%ELZ  
acceptable level of detection risk                     检查风险的可接受水平 hH.G#-JO  
acceptance of engagement                       接受委托 x`s>*^  
accepting the engagement for the first time              首次接受委托 }V>T
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access to asset                                         对资产的接触 st*gs-8jJ;  
according to                                     根据，依据，依照 \V:^h[ad  
account balance                                账户余额 [[ZJ]^n,  
account for                                       对……进行会计处理，核算；解释 4-w{BZu S  
accounting                                        会计，会计学 P>T"cv  
accounting advisory serve                        会计咨询服务 3|7QUld  
accounting firm                                 会计师事务所 3`HV(5U[  
accounting information                      会计信息，会计资料 iU-j"&L5  
accounting period                             会计期间 %O<BfIZ  
accounting policies                                   会计政策 1C.VnzRnJ  
accounting professional bodies                 会计职业组织，会计职业团体 M|-)GvR$J  
accounting records                                   会计记录 Kw}'W 8`c  
accounting responsibility                           会计责任 ~&O%N  
accounting service                             会计服务 G}*hM$F  
accounting standards                                会计准则 ~[: 2I  
Accounting Standards for Business Enterprises       企业会计准则 *Ex|9FCt$  
accounting system                             会计系统 =Qq+4F)MD  
accounting treatment                                会计处理 Xj*Wu_  
accuracy                                    准确性，精确性 |ZBw<f  
additional audit procedures                      追加审计程序 9mgIUjz  
addressee                                         收件人，收信人 AW .F3hN)  
Administration of State-owned Assets  (the～)     国有资产管理局 E7hhew  
administrative laws and regulations                 行政法规 $ 'TM0Yu,  
adverse impact                                 不利影响，负面影响 J,G lIv.A  
adverse opinion                                反对意见 8t`?#8D}  
advisory group                                  咨询组，顾问组 B!yr!DW
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agency fee                                        代理费，代理费用 3T 9j@N77  
aggregate                                          总计，合计为…… $e\M_hp*J  
alternation of document and record                 变造文件和记录 R]dg_Da  
alternative audit procedures                      替代审计程序，备选审计程序 t) +310w  
amend                                              修改，修订 PH"%kCI:  
amortisation                                      摊销 )[ ,A_3E  
analytical capacity                             分析能力
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analytical procedures                               分析性程序 $M#>9QHhc  
annual financial statements                        年度会计报表，年度财务报表 @o
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appendix                                          附录，附表 o K@"f9  
applicable                                         适用的 67TwPvh  
applicable laws and regulations                 适用的法规 Ymgw-NJ;(  
application systems                                  应用系统 DlT{`  
apply consistently                              一贯地执行，一贯地实施 _wcNgFx  
appropriate                                       适当的，合适的； H]!"Zq k  
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appropriate authorization                          适当的授权 f?b"iA(6  
appropriateness of audit evidence                    审计证据的适当性 'S~5"6r  
approval                                    批准，核准 #g=XUZ/"  
assertion                                    (会计报表上的)认定；确认 u>$t'  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 m*;ERK  
asset                                                 资产，财产 +V+a4lU14  
asset restructuring                             资产重组 bcR_E5x$  
assignment of duties                                 职责的划分 ':W[
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assistant                                     助理，助理人员 zzz3Bq~  
associated company                                 联属公司，联营公司 F?cK-.  
association                                        联合，结合；协会，社团 iLz@5Zj8  
assumption                                       假设，假定 8Y3I0S  
at a given date                                         在某一特定时日 5r_|yu  
attestation                                         鉴证，公证 _
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attestation service                             鉴证服务 S$3JMFA  
audit adjustment                                审计调整 "j-CZ\]U|  
audit areas                                        审计领域 jal-9NV)!  
audit conclusion                                审计结论 9kojLqCT  
audit effectiveness                             审计效果 __@BUK{q  
audit efficiency                                  审计效率 G`zm@QL  
audit engagement letter                      审计业务约定书 .ByuN
 
audit evidence                                          审计证据 ;
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audit fee                                    审计费 l@\
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audit files                                          审计档案 s(^mZ -i  
audit findings                                     审计中发现的事项 P$sxr  
audit implementation stage                        审计实施阶段 X|[`P<'N<  
audit mark                                        审计标识 q =Il|Nb>  
audit materiality                                 审计重要性 ]~%6JJN7  
audit method                                     审计方法 [2koe.?(  
audit objective                                         审计目标，审计目的 :!/8Hv  
audit of financial statements                      会计报表审计，财务报表审计 Mlq.?-QgIL  
audit opinion                                     审计意见 |'.  
audit period                                      被审计期间，被审计年度 *J{+1Ev~$p  
audit plan                                          审计计划 Q^I\cAIB  
audit planning                                    编制审计计划，制定审计计划，审计计划 W l16`9  
audit planning stage                                  审计计划阶段 e*!kZAf  
audit procedure                                审计程序 o.\oA6P_  
audit programme                               审计程序表，具体审计计划 {|\.i  
audit report                                       审计报告 4~=l}H>&  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 ~v83pu1!2s  
audit report with a qualified opinion                 有保留意见的审计报告 5?L<N:;J_  
audit report with an adverse opinion                否定意见的审计报告 d"N
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audit report with dual dates                      双重日期审计报告 T Ge_G_'o  
audit reporting stage                                 审计报告阶段 rH>)oThA#  
audit responsibility                                   审计责任 WKU=.sY  
audit results                                      审计结果 iO[<1?  
audit risk                                          审计风险 {PmZ9  
audit sampling                                          审计抽样 b[7]F  
audit sampling techniques                         审计抽样方法，审计抽样技术 8X0z~&  
audit strategies                                  审计策略 " Jr-J#gg  
audit summary                                         审计总结，审计小结 }`"6aM   
audit team                                         审计小组 Vg23!E  
audit test                                    审计测试 ??T#QQ
 
audit trail                                          审计轨迹 d %#b:(,  
audit work                                        审计工作 wAd
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audit working paper                                 审计工作底稿 B?qjkP  
audited financial statement                        审计会计报表，已审计财务报表 1.X@;  
Auditing Guidelines (the～)                      审计规范指南 xKC[=E>z  
auditing standards                             审计准则 z]Ue|%K  
audit-oriented working paper                          (审计)业务类工作底稿 \;-|-8Q  
authorisation                                     授权 ty`DJO=Omj  
authorisation of transaction                       交易的授权 g1o8._f.  
availability                                         可获得性 |CzSU1ma  
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balance                                      余额；差额；平衡 H.2QKws^F  
balance sheet                                    资产负债表 HmwT~  
bank                                                 银行 Z<phcqEi8  
bank account                                    银行账户，银行户头 j5ve2LiFV%  
bank statement                                 银行对账单 >*n0n!vF  
barter transaction                              易货交易，以物换物交易 XrPfotj1  
basis of audit                                    审计依据 T#)P`q  
basis of preparation                                (会计报表的)编制基础 3Y~>qGQwh  
book of account                               账目，账簿 /=, nGk>  
borrowing                                         借款，贷款，借债 :eg4z )  
branch                                              分支，分支机构，分店 JG,%qFlk  
brought forward                                (账户余额等的)承上年，承上期，承上页 aATA9V  
budget                                              预算 rD>f|kA?L  
building                                      建筑物；大楼 <9%R\_@$H  
business conditions                                  业务情况，经营情况 \15nSB  
business licence                               (企业等的)营业执照 2Gdd*=4z  
business relation                                业务关系 )/EO&F  
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