[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 -Me\nu8(RF  
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审计词汇英汉对照 ||=Duk  
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ability to continue as a going concern               持续经营能力 +q$|6?  
acceptability                                     可接受性，可接受程度 as4NvZ@+r  
acceptable level of detection risk                     检查风险的可接受水平 *&]l
 
acceptance of engagement                       接受委托 cw.7YiU  
accepting the engagement for the first time              首次接受委托 jHCKV  
access to asset                                         对资产的接触 `,Gk1~Wv  
according to                                     根据，依据，依照 /(aX>_7jg  
account balance                                账户余额 *zWn4BckN  
account for                                       对……进行会计处理，核算；解释 v3Yj2LSqx  
accounting                                        会计，会计学 3XtGi<u  
accounting advisory serve                        会计咨询服务 val<N293L>  
accounting firm                                 会计师事务所 ]r6bJ2  
accounting information                      会计信息，会计资料 {)qP34rM  
accounting period                             会计期间 cG:`Zj~4  
accounting policies                                   会计政策 v_0!uT5~NE  
accounting professional bodies                 会计职业组织，会计职业团体 X;:xGZ-oY  
accounting records                                   会计记录 Uj) ]nJX  
accounting responsibility                           会计责任 {@AcL:Eit  
accounting service                             会计服务 ]w>fnew  
accounting standards                                会计准则 uw!|G>  
Accounting Standards for Business Enterprises       企业会计准则 [B`P]}gL:  
accounting system                             会计系统 S+Yg!RrNqj  
accounting treatment                                会计处理 {6sfa?1j  
accuracy                                    准确性，精确性 5nAF=Bj  
additional audit procedures                      追加审计程序 1.uQ(>n  
addressee                                         收件人，收信人 m=B0!Z1xx  
Administration of State-owned Assets  (the～)     国有资产管理局 rgKn=8+ a  
administrative laws and regulations                 行政法规 gUA}%YXe  
adverse impact                                 不利影响，负面影响 Zd ,=  
adverse opinion                                反对意见 sEyl\GL  
advisory group                                  咨询组，顾问组
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agency fee                                        代理费，代理费用 {W<-f?  
aggregate                                          总计，合计为…… ^ZUgDQduc  
alternation of document and record                 变造文件和记录 .`N`M9  
alternative audit procedures                      替代审计程序，备选审计程序 V&v~kzLr+  
amend                                              修改，修订 >r3< O=Z7  
amortisation                                      摊销 RJ4mlW  
analytical capacity                             分析能力 T9-a uK0d  
analytical procedures                               分析性程序 bU`yymf{L  
annual financial statements                        年度会计报表，年度财务报表 v^fOT5\  
appendix                                          附录，附表 98'XSL|  
applicable                                         适用的 PSS/JFZ^  
applicable laws and regulations                 适用的法规 J6D$ i+  
application systems                                  应用系统 a&Du5(r;!  
apply consistently                              一贯地执行，一贯地实施 $4JX#lkt  
appropriate                                       适当的，合适的； DW&')gfQ  
征用，挪用 MWh+h7k'  
appropriate authorization                          适当的授权 %5?-g[  
appropriateness of audit evidence                    审计证据的适当性 i!x5T%x_  
approval                                    批准，核准 h\\2r>  
assertion                                    (会计报表上的)认定；确认 _)2TLA n3  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 }AZx/[k |z  
asset                                                 资产，财产 =3dbw8I  
asset restructuring                             资产重组 J&65B./mD9  
assignment of duties                                 职责的划分 eAKQR  
assistant                                     助理，助理人员 @]wem  
associated company                                 联属公司，联营公司 sNmC#,  
association                                        联合，结合；协会，社团 4Xk ;Qd  
assumption                                       假设，假定 <D
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at a given date                                         在某一特定时日 +gCy@_2;  
attestation                                         鉴证，公证 {}&f\6OI%  
attestation service                             鉴证服务 y"p-
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audit adjustment                                审计调整 P3ev4DL  
audit areas                                        审计领域 K |} ]<  
audit conclusion                                审计结论 = M{CZm  
audit effectiveness                             审计效果 _XNR um4  
audit efficiency                                  审计效率 hs_|nr0;[  
audit engagement letter                      审计业务约定书 BBE1}V!u  
audit evidence                                          审计证据 o+Ti$`2<O7  
audit fee                                    审计费 ss@}Dt^  
audit files                                          审计档案 #s R0*  
audit findings                                     审计中发现的事项 #r^@*<{^  
audit implementation stage                        审计实施阶段 AYu'ptDNr  
audit mark                                        审计标识 AnE_<sPA  
audit materiality                                 审计重要性 =)1YYJTe9  
audit method                                     审计方法 jsi#l  
audit objective                                         审计目标，审计目的 ;4v}0N~.  
audit of financial statements                      会计报表审计，财务报表审计 _6S b.9m  
audit opinion                                     审计意见 gXLZ)>+A+  
audit period                                      被审计期间，被审计年度 f(s3TLM  
audit plan                                          审计计划 t,1!`/\  
audit planning                                    编制审计计划，制定审计计划，审计计划 S]%U]
 
audit planning stage                                  审计计划阶段 sa(M66KkU  
audit procedure                                审计程序 s]<r  
audit programme                               审计程序表，具体审计计划 m#'rI=}!  
audit report                                       审计报告 `NWgETf^#  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 +6M+hO]  
audit report with a qualified opinion                 有保留意见的审计报告 QD;f
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audit report with an adverse opinion                否定意见的审计报告 ;n7|.O]*  
audit report with dual dates                      双重日期审计报告 q|$>H6H4b  
audit reporting stage                                 审计报告阶段 uyRA`<&w  
audit responsibility                                   审计责任 t6g)3F7T  
audit results                                      审计结果 <AAZ8#^
  
audit risk                                          审计风险 *[1u[H9Cv  
audit sampling                                          审计抽样 IL[|CB1v  
audit sampling techniques                         审计抽样方法，审计抽样技术 s3_e7D ^H  
audit strategies                                  审计策略 <,4R2'  
audit summary                                         审计总结，审计小结 'UvS3]bSYW  
audit team                                         审计小组 qzlMn)e  
audit test                                    审计测试 HMS9y%zl/  
audit trail                                          审计轨迹 ['OCw {<  
audit work                                        审计工作 ^'u;e(AaE  
audit working paper                                 审计工作底稿 NzeI/f3K5  
audited financial statement                        审计会计报表，已审计财务报表 ,F`KQ )\"  
Auditing Guidelines (the～)                      审计规范指南 FH`'1iVH  
auditing standards                             审计准则 Q(;B)  
audit-oriented working paper                          (审计)业务类工作底稿 _[{:!?-?  
authorisation                                     授权 `k}l$ih`X  
authorisation of transaction                       交易的授权 F@K*T2uh  
availability                                         可获得性 0nD=|W\@{  
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balance                                      余额；差额；平衡 oLqbR?  
balance sheet                                    资产负债表 ueE?"Hk  
bank                                                 银行 dp[w?AMhM9  
bank account                                    银行账户，银行户头 Id.Z[owC`Y  
bank statement                                 银行对账单 l@tyg 7CwY  
barter transaction                              易货交易，以物换物交易 }rY?=I  
basis of audit                                    审计依据 eb.cq"C  
basis of preparation                                (会计报表的)编制基础 <h@z=ijN  
book of account                               账目，账簿 InP y:}  
borrowing                                         借款，贷款，借债 Vh#Mp!  
branch                                              分支，分支机构，分店 /\-2l+y>J  
brought forward                                (账户余额等的)承上年，承上期，承上页 yA?ENAM  
budget                                              预算 7dlKdKH  
building                                      建筑物；大楼 AJ#m6`M+EK  
business conditions                                  业务情况，经营情况 s=nVoc{Yt  
business licence                               (企业等的)营业执照 =,AC%S_D~  
business relation                                业务关系 F[7Kw"~J  
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