[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 (J][(=s;a  
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审计词汇英汉对照 |SZRO,7x  
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ability to continue as a going concern               持续经营能力 GNqw]@'Yf  
acceptability                                     可接受性，可接受程度 fEWS3`Yy  
acceptable level of detection risk                     检查风险的可接受水平 X26gl 'U  
acceptance of engagement                       接受委托 E:f0NV3"1  
accepting the engagement for the first time              首次接受委托 Zk)]=<H  
access to asset                                         对资产的接触 P(d4~hS  
according to                                     根据，依据，依照 7Nw7a;h  
account balance                                账户余额 +%=Ao6/#  
account for                                       对……进行会计处理，核算；解释 }?^5\otu  
accounting                                        会计，会计学 j\("d4n%C  
accounting advisory serve                        会计咨询服务  RN'|./N  
accounting firm                                 会计师事务所 ,g#=pdX;  
accounting information                      会计信息，会计资料 $xyG0Q.  
accounting period                             会计期间 ^vLHs=<  
accounting policies                                   会计政策 pV(b>
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accounting professional bodies                 会计职业组织，会计职业团体 B5IS-d  
accounting records                                   会计记录 /<9VKMR_k  
accounting responsibility                           会计责任 ^UZEdR;  
accounting service                             会计服务 Lf&p2p?~c  
accounting standards                                会计准则 }L{en  
Accounting Standards for Business Enterprises       企业会计准则 SgHLs
  
accounting system                             会计系统 v-3In\T=^  
accounting treatment                                会计处理 B9/x?Jv1  
accuracy                                    准确性，精确性 l!<Nw8+U  
additional audit procedures                      追加审计程序 d Ayof=  
addressee                                         收件人，收信人 5u MP31  
Administration of State-owned Assets  (the～)     国有资产管理局 ;+g p#&i`  
administrative laws and regulations                 行政法规 5. 5
 
adverse impact                                 不利影响，负面影响 
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adverse opinion                                反对意见 ((\s4-  
advisory group                                  咨询组，顾问组 b!J21cg<L  
agency fee                                        代理费，代理费用 iJk`{P_  
aggregate                                          总计，合计为…… <YP>c  
alternation of document and record                 变造文件和记录 o>WH;EBL  
alternative audit procedures                      替代审计程序，备选审计程序 q%w\UAqA  
amend                                              修改，修订 FylL7n  
amortisation                                      摊销 ^I@1y}xi  
analytical capacity                             分析能力 D'F=v\P  
analytical procedures                               分析性程序 ^]3Y11sI  
annual financial statements                        年度会计报表，年度财务报表 yjaX\Wb[z[  
appendix                                          附录，附表 6e(|t2^  
applicable                                         适用的 !5wm9I!5^  
applicable laws and regulations                 适用的法规 A,{X<mLFb  
application systems                                  应用系统 hn#i,XnY  
apply consistently                              一贯地执行，一贯地实施 X(U CN0#  
appropriate                                       适当的，合适的； vcy}ZqWBO  
征用，挪用 R"EX$Zj^E  
appropriate authorization                          适当的授权 .8S6;xnkC  
appropriateness of audit evidence                    审计证据的适当性 qvy
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approval                                    批准，核准 +pZ, RW.D  
assertion                                    (会计报表上的)认定；确认 ME7jF9d  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 "ys#%,Z  
asset                                                 资产，财产 L!Iu\_{q  
asset restructuring                             资产重组 H'Bor\;[>  
assignment of duties                                 职责的划分 oA%8k51>~K  
assistant                                     助理，助理人员 NJ^`vWi  
associated company                                 联属公司，联营公司 5:6as^i:b  
association                                        联合，结合；协会，社团 dR<sBYo  
assumption                                       假设，假定 >!MOgLO3  
at a given date                                         在某一特定时日 T$5u+4>"  
attestation                                         鉴证，公证 @r]wZ~@  
attestation service                             鉴证服务 NBuib
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audit adjustment                                审计调整
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audit areas                                        审计领域 ;,![Lar5L  
audit conclusion                                审计结论 W+-a@)sh3Q  
audit effectiveness                             审计效果 ]pp
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audit efficiency                                  审计效率 s!esk%h{K  
audit engagement letter                      审计业务约定书 mD{<Lp=  
audit evidence                                          审计证据 D1o<:jOj  
audit fee                                    审计费 G=W!$( :  
audit files                                          审计档案
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audit findings                                     审计中发现的事项 ! /;@kXN
 
audit implementation stage                        审计实施阶段 R]O!F)_/'  
audit mark                                        审计标识 WL$nchS9  
audit materiality                                 审计重要性 P,r9 <  
audit method                                     审计方法 _-eF &D  
audit objective                                         审计目标，审计目的 8d|omqe~P  
audit of financial statements                      会计报表审计，财务报表审计 j&6'sg;n)  
audit opinion                                     审计意见 QlmZBqK}&  
audit period                                      被审计期间，被审计年度 7cV9xIe^  
audit plan                                          审计计划 g+;)?N* j  
audit planning                                    编制审计计划，制定审计计划，审计计划 7\m.xWX e  
audit planning stage                                  审计计划阶段 c Q:.V  
audit procedure                                审计程序
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audit programme                               审计程序表，具体审计计划 MG)wVS<d_  
audit report                                       审计报告 {U1 j@pKm  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 J0CEZ  
audit report with a qualified opinion                 有保留意见的审计报告 v-M3/*  
audit report with an adverse opinion                否定意见的审计报告 {j i;~9'Q  
audit report with dual dates                      双重日期审计报告 hfT HP  
audit reporting stage                                 审计报告阶段 B?`n@/  
audit responsibility                                   审计责任 3mKmd iD  
audit results                                      审计结果 v'nM=   
audit risk                                          审计风险 =!u9]3)  
audit sampling                                          审计抽样 l*_%K}%?V  
audit sampling techniques                         审计抽样方法，审计抽样技术 5$Lo]H *  
audit strategies                                  审计策略 0vOt.LC/S  
audit summary                                         审计总结，审计小结 ^Yz.,!B[  
audit team                                         审计小组 D-\WS^#  
audit test                                    审计测试 BayO+,>K
 
audit trail                                          审计轨迹 sf
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audit work                                        审计工作 v$c*3H.seM  
audit working paper                                 审计工作底稿 dzJ\+ @4  
audited financial statement                        审计会计报表，已审计财务报表 PhF.\Wb  
Auditing Guidelines (the～)                      审计规范指南 Ylbh_ d~BU  
auditing standards                             审计准则 g&9E>wT  
audit-oriented working paper                          (审计)业务类工作底稿 y+xw`gR:  
authorisation                                     授权 V^fSrW]  
authorisation of transaction                       交易的授权 8:^`rw4a0  
availability                                         可获得性 !R*%F  
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balance                                      余额；差额；平衡 9l).L L  
balance sheet                                    资产负债表
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bank                                                 银行 qj*IKS  
bank account                                    银行账户，银行户头 [=M0%"  
bank statement                                 银行对账单 fDyFkhc  
barter transaction                              易货交易，以物换物交易 W:D'k^u  
basis of audit                                    审计依据 y,&.<
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basis of preparation                                (会计报表的)编制基础 %zj;~W;qPH  
book of account                               账目，账簿 tYV%izE  
borrowing                                         借款，贷款，借债 :Awnj!KNCc  
branch                                              分支，分支机构，分店 ^ .bYLF  
brought forward                                (账户余额等的)承上年，承上期，承上页 i'&KoR?  
budget                                              预算 U :6 J~  
building                                      建筑物；大楼 "q@OMf  
business conditions                                  业务情况，经营情况 lU]/nKyd  
business licence                               (企业等的)营业执照 l{oAqTN  
business relation                                业务关系 /3|uU   
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