[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 L!:;H,  
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审计词汇英汉对照 Fr,b5 M<L7  
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ability to continue as a going concern               持续经营能力 jp#/]>(9Z  
acceptability                                     可接受性，可接受程度 TiSV`V
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acceptable level of detection risk                     检查风险的可接受水平 UphZRgT!N  
acceptance of engagement                       接受委托 /SJI ~f+$  
accepting the engagement for the first time              首次接受委托 5Fa/Q>N  
access to asset                                         对资产的接触 X"v)9p  
according to                                     根据，依据，依照 7iH%1f  
account balance                                账户余额 I<$m%  
account for                                       对……进行会计处理，核算；解释 !]!J"!xg*  
accounting                                        会计，会计学 lAPPng`  
accounting advisory serve                        会计咨询服务 ?xzDz  
accounting firm                                 会计师事务所 ;C+ _KS  
accounting information                      会计信息，会计资料 v cb}Gk  
accounting period                             会计期间 jGOE CKP  
accounting policies                                   会计政策 \Oa11c`6  
accounting professional bodies                 会计职业组织，会计职业团体 6i*LP(n  
accounting records                                   会计记录 QQX7p!~E  
accounting responsibility                           会计责任 Xe<kd
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accounting service                             会计服务 Hr;\}  
accounting standards                                会计准则 Xa&0j&AH  
Accounting Standards for Business Enterprises       企业会计准则 ]0myoWpi3  
accounting system                             会计系统 r$;u4FR  
accounting treatment                                会计处理 n,%/cUl  
accuracy                                    准确性，精确性 +ZPn[|  
additional audit procedures                      追加审计程序 }wV/)Oy[  
addressee                                         收件人，收信人 Mt(;7q@1c  
Administration of State-owned Assets  (the～)     国有资产管理局  RJA#cv~f  
administrative laws and regulations                 行政法规 I p;;@o&D  
adverse impact                                 不利影响，负面影响 O}q(2[*i  
adverse opinion                                反对意见 P<IZ%eS3B  
advisory group                                  咨询组，顾问组 "o$)z'q
 
agency fee                                        代理费，代理费用 !v]~ut !p  
aggregate                                          总计，合计为…… @z7$1pl}  
alternation of document and record                 变造文件和记录 3Cl&1K #5  
alternative audit procedures                      替代审计程序，备选审计程序 [knwp$  
amend                                              修改，修订 +cx(Q(HD\  
amortisation                                      摊销 5*r5?n e  
analytical capacity                             分析能力 D>"!7+t|@a  
analytical procedures                               分析性程序 t$b{zv9C  
annual financial statements                        年度会计报表，年度财务报表 ? - `8w _3  
appendix                                          附录，附表 -5Ln3\ O@  
applicable                                         适用的 OJPi*i5*  
applicable laws and regulations                 适用的法规 T+)#Du  
application systems                                  应用系统 d0N/!;  
apply consistently                              一贯地执行，一贯地实施 9c=`Q5  
appropriate                                       适当的，合适的； vK8!V7o~h%  
征用，挪用 aD
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appropriate authorization                          适当的授权 ?E.MP7Y#V  
appropriateness of audit evidence                    审计证据的适当性 [fr!J?/@  
approval                                    批准，核准 $C9['GGR  
assertion                                    (会计报表上的)认定；确认  aq%i:};  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 F=~LVaF/_  
asset                                                 资产，财产 y'U-y"7y  
asset restructuring                             资产重组 BYWs\6vK  
assignment of duties                                 职责的划分 z%Ivc*x5  
assistant                                     助理，助理人员 ;v>+D {s  
associated company                                 联属公司，联营公司 t{Gc,S!]5  
association                                        联合，结合；协会，社团 3"iJ/Hc}9  
assumption                                       假设，假定 d/xGo[?$  
at a given date                                         在某一特定时日 Gque@u  
attestation                                         鉴证，公证 ,(&5y:o  
attestation service                             鉴证服务 8WMGuv  
audit adjustment                                审计调整  '' Pfs<!  
audit areas                                        审计领域 :N ]H"u9X  
audit conclusion                                审计结论 K.::P84m;  
audit effectiveness                             审计效果 1| xo4fmV  
audit efficiency                                  审计效率 8Hh=Sp ^  
audit engagement letter                      审计业务约定书 P/doNv}iG  
audit evidence                                          审计证据 t Ai?Bjo  
audit fee                                    审计费 BZAF;j  
audit files                                          审计档案 X16r$~Pb  
audit findings                                     审计中发现的事项 }R2afTn[;  
audit implementation stage                        审计实施阶段 udGZ%Mr_  
audit mark                                        审计标识 ,kw:g&A  
audit materiality                                 审计重要性 @w@ `-1  
audit method                                     审计方法 s!\G i5b  
audit objective                                         审计目标，审计目的 Cw ]bhaG g  
audit of financial statements                      会计报表审计，财务报表审计 u13v@<HGc  
audit opinion                                     审计意见 T,fDH!a  
audit period                                      被审计期间，被审计年度 {.D/MdwW;  
audit plan                                          审计计划 >'2=3L^Q  
audit planning                                    编制审计计划，制定审计计划，审计计划 nTxN>?l2E  
audit planning stage                                  审计计划阶段 ]{ PJ  
audit procedure                                审计程序 :tcqb2p  
audit programme                               审计程序表，具体审计计划 QKtVwsz +  
audit report                                       审计报告 \4roM1&[  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 EGJrnz8  
audit report with a qualified opinion                 有保留意见的审计报告 xzOM\ Nq?O  
audit report with an adverse opinion                否定意见的审计报告 [eO6H2@=z  
audit report with dual dates                      双重日期审计报告 RL~]mI!U  
audit reporting stage                                 审计报告阶段 &1,{.:@e  
audit responsibility                                   审计责任 XC
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audit results                                      审计结果 e? n8 S  
audit risk                                          审计风险 _Q6` Wp6m  
audit sampling                                          审计抽样 "|W``&pM  
audit sampling techniques                         审计抽样方法，审计抽样技术 `Uy'YfYF  
audit strategies                                  审计策略 :}p<Hq 8Z  
audit summary                                         审计总结，审计小结 wQw y+S  
audit team                                         审计小组 '"fZGz?  
audit test                                    审计测试 2kVQ#JyuRI  
audit trail                                          审计轨迹 bd@1j`i  
audit work                                        审计工作 |aMeh;X t  
audit working paper                                 审计工作底稿 z2cd1HxN  
audited financial statement                        审计会计报表，已审计财务报表 7 Hzv-s  
Auditing Guidelines (the～)                      审计规范指南 +a}>cAj*  
auditing standards                             审计准则 c$52b4=a  
audit-oriented working paper                          (审计)业务类工作底稿 px=r~8M9}  
authorisation                                     授权 V[baGNe  
authorisation of transaction                       交易的授权 E.+BqWZ!  
availability                                         可获得性 h$rk]UM/Q  
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balance                                      余额；差额；平衡 {BS`v5*
 
balance sheet                                    资产负债表 8u4FagQ,  
bank                                                 银行 sRDxa5<MD  
bank account                                    银行账户，银行户头 #>\%7b59>  
bank statement                                 银行对账单 M"|({+9eG  
barter transaction                              易货交易，以物换物交易 @86?!0bt  
basis of audit                                    审计依据 { K*  
basis of preparation                                (会计报表的)编制基础 X6k-a;  
book of account                               账目，账簿 %hH@< <b(s  
borrowing                                         借款，贷款，借债 <A@qN95m  
branch                                              分支，分支机构，分店 rX@?~(^ML  
brought forward                                (账户余额等的)承上年，承上期，承上页 %r >Y)@$Vt  
budget                                              预算 19 <Lgr  
building                                      建筑物；大楼 J^)=8cy  
business conditions                                  业务情况，经营情况 fs6% M]u  
business licence                               (企业等的)营业执照 1JWo~E'  
business relation                                业务关系 %:/?eZ  
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