[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 `9 {mr<  
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审计词汇英汉对照 -,["c9'3  
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ability to continue as a going concern               持续经营能力 w |l1'   
acceptability                                     可接受性，可接受程度 8/K!SpM*d  
acceptable level of detection risk                     检查风险的可接受水平 x"~~l  
acceptance of engagement                       接受委托 C)cwAU|h#  
accepting the engagement for the first time              首次接受委托 <x!GE>sf+  
access to asset                                         对资产的接触 X6^},C'E.:  
according to                                     根据，依据，依照 eAqz3#_My  
account balance                                账户余额 HI@syFaJM  
account for                                       对……进行会计处理，核算；解释 frBX{L  
accounting                                        会计，会计学 }W ^: cp  
accounting advisory serve                        会计咨询服务 Wq^qpN)5Y  
accounting firm                                 会计师事务所
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accounting information                      会计信息，会计资料 pJ ?~fp  
accounting period                             会计期间 S/ibb&  
accounting policies                                   会计政策 w4fW<ISg  
accounting professional bodies                 会计职业组织，会计职业团体 sdS^e`S  
accounting records                                   会计记录 mA{~PpSb  
accounting responsibility                           会计责任
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accounting service                             会计服务 pFJB'=c  
accounting standards                                会计准则 bBY^+c<  
Accounting Standards for Business Enterprises       企业会计准则 GLGz2 ,#  
accounting system                             会计系统 r#6_]ep}<'  
accounting treatment                                会计处理 SRSvot};C  
accuracy                                    准确性，精确性 +CI1V>6^  
additional audit procedures                      追加审计程序 ^gFqRbuS  
addressee                                         收件人，收信人 JCW\ *R  
Administration of State-owned Assets  (the～)     国有资产管理局 Vrvic
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administrative laws and regulations                 行政法规 +b3^.wkq  
adverse impact                                 不利影响，负面影响 +Y+Y6Ac[}  
adverse opinion                                反对意见 `~cuQ<3Tn  
advisory group                                  咨询组，顾问组 SvR7eC  
agency fee                                        代理费，代理费用 B^^r\L9  
aggregate                                          总计，合计为…… gsn)Wv$h  
alternation of document and record                 变造文件和记录 Dwl3Cj  
alternative audit procedures                      替代审计程序，备选审计程序  -@ZiS^l  
amend                                              修改，修订 yZ!T8"mz{  
amortisation                                      摊销 72,rFYvpK  
analytical capacity                             分析能力 @}:uu$OH  
analytical procedures                               分析性程序 X_v [MW  
annual financial statements                        年度会计报表，年度财务报表  kQ  
appendix                                          附录，附表 +\r+n~w  
applicable                                         适用的 ~i.k$XGA  
applicable laws and regulations                 适用的法规 5#QXR+ T   
application systems                                  应用系统 {f{ZHi|  
apply consistently                              一贯地执行，一贯地实施 K x~|jq  
appropriate                                       适当的，合适的； 0T>H)c6:\  
征用，挪用 Ig5L$bAM~  
appropriate authorization                          适当的授权 U!m@DJj  
appropriateness of audit evidence                    审计证据的适当性 F9* g=  
approval                                    批准，核准 J6jwBo2m  
assertion                                    (会计报表上的)认定；确认 pc?>cs8  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 <?D\+khlq  
asset                                                 资产，财产 rL5z]RY  
asset restructuring                             资产重组 f$'2}'.!$  
assignment of duties                                 职责的划分 WlYs~(=9  
assistant                                     助理，助理人员 v|E"[P2e  
associated company                                 联属公司，联营公司 OnWx#84  
association                                        联合，结合；协会，社团 AO UL^$&  
assumption                                       假设，假定 ] 7 _`]7p  
at a given date                                         在某一特定时日 8KH\`
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attestation                                         鉴证，公证 !u]1dxa  
attestation service                             鉴证服务 RV&^g*;E  
audit adjustment                                审计调整 ?i`l[+G  
audit areas                                        审计领域 #M!!CX*k  
audit conclusion                                审计结论 /W<>G7% .  
audit effectiveness                             审计效果 vp(;W,ba:|  
audit efficiency                                  审计效率 a l20V  
audit engagement letter                      审计业务约定书 g&n)fF  
audit evidence                                          审计证据 a[2vjFf#C  
audit fee                                    审计费 U8(Nk\"X\  
audit files                                          审计档案 _`#3f1F@[  
audit findings                                     审计中发现的事项 MfmACd^3$  
audit implementation stage                        审计实施阶段 rcGb[=Bf  
audit mark                                        审计标识 !cGDy/|  
audit materiality                                 审计重要性 :eZh'-c?  
audit method                                     审计方法 a5G/[[cwTV  
audit objective                                         审计目标，审计目的 _f6HAGDN  
audit of financial statements                      会计报表审计，财务报表审计 G"T',~  
audit opinion                                     审计意见 )Af~B'OUd  
audit period                                      被审计期间，被审计年度 W0=O+0$^  
audit plan                                          审计计划 +t
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audit planning                                    编制审计计划，制定审计计划，审计计划 &[&r2>a  
audit planning stage                                  审计计划阶段 V i&*&"q  
audit procedure                                审计程序 4tx|=;@0  
audit programme                               审计程序表，具体审计计划 apk4j\i?5  
audit report                                       审计报告 3~#h|?  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 I=;+n-  
audit report with a qualified opinion                 有保留意见的审计报告 VACiVKk  
audit report with an adverse opinion                否定意见的审计报告 M3~K,$@  
audit report with dual dates                      双重日期审计报告 fBQ?|~:n  
audit reporting stage                                 审计报告阶段 ^'jEnN(  
audit responsibility                                   审计责任 5Q=P4w!'  
audit results                                      审计结果 phE &7*!Q  
audit risk                                          审计风险 )a3IQrf=  
audit sampling                                          审计抽样 ~8m=1)A{(  
audit sampling techniques                         审计抽样方法，审计抽样技术 4^
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audit strategies                                  审计策略 F,5r9^,_  
audit summary                                         审计总结，审计小结 c/5W4_J  
audit team                                         审计小组 Iyo@r%I  
audit test                                    审计测试 u0`%+:]0  
audit trail                                          审计轨迹 .Gcy> Av  
audit work                                        审计工作 NvN~@TL28  
audit working paper                                 审计工作底稿 8?Z4-6!{V,  
audited financial statement                        审计会计报表，已审计财务报表 H_?o-L?+  
Auditing Guidelines (the～)                      审计规范指南 +I>p !v  
auditing standards                             审计准则 QKE9R-KTE  
audit-oriented working paper                          (审计)业务类工作底稿 <|?K%FP7Z  
authorisation                                     授权 IHp_A  
authorisation of transaction                       交易的授权 >]%8Zx[  
availability                                         可获得性 <[GYLN[0Q  
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balance                                      余额；差额；平衡 K 0hu:1l)  
balance sheet                                    资产负债表 qOaQxRYm%Y  
bank                                                 银行 $F .kK%-*  
bank account                                    银行账户，银行户头 P_u|-~|\  
bank statement                                 银行对账单 wDwH.~3!  
barter transaction                              易货交易，以物换物交易 .q][? mW3  
basis of audit                                    审计依据 al+ #y)+  
basis of preparation                                (会计报表的)编制基础 4Z*U}w)  
book of account                               账目，账簿 4'p=p#o  
borrowing                                         借款，贷款，借债 +PK6-c\r  
branch                                              分支，分支机构，分店 8z5# ]u;  
brought forward                                (账户余额等的)承上年，承上期，承上页 $W;b{H=F  
budget                                              预算 C[WCg9Av  
building                                      建筑物；大楼 5( _6+'0
 
business conditions                                  业务情况，经营情况 C>Is1i^9  
business licence                               (企业等的)营业执照 MCh#="L2  
business relation                                业务关系 7Dl
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