[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 [Rxb
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审计词汇英汉对照 l.nd Wv  
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A *l{GD1ZDk  
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ability to continue as a going concern               持续经营能力 +,|aIF  
acceptability                                     可接受性，可接受程度 >h3m/aeNC  
acceptable level of detection risk                     检查风险的可接受水平 )sZJH9[K  
acceptance of engagement                       接受委托 wSd|-e  
accepting the engagement for the first time              首次接受委托 kWMz;{I5*w  
access to asset                                         对资产的接触 fPBJ%SZ  
according to                                     根据，依据，依照 U]AJWC6  
account balance                                账户余额 j[Q9_0R~lR  
account for                                       对……进行会计处理，核算；解释 r?2EJE2{V  
accounting                                        会计，会计学 AC&)FY
  
accounting advisory serve                        会计咨询服务 ;1AXu/  
accounting firm                                 会计师事务所 gzd<D}2F~  
accounting information                      会计信息，会计资料 $+  
accounting period                             会计期间 6"YcM:5~  
accounting policies                                   会计政策 YG_|L[/#  
accounting professional bodies                 会计职业组织，会计职业团体 ?RQ_LA;  
accounting records                                   会计记录 cMK}BHOC  
accounting responsibility                           会计责任 {|{;:_.>  
accounting service                             会计服务 [JVEKc ym  
accounting standards                                会计准则 Ygq;jX  
Accounting Standards for Business Enterprises       企业会计准则 ISHzlE Y  
accounting system                             会计系统 cw"Ou%  
accounting treatment                                会计处理 cw3j&k  
accuracy                                    准确性，精确性 h<<uef9  
additional audit procedures                      追加审计程序 Z_;!f}X  
addressee                                         收件人，收信人 oH='\M%+  
Administration of State-owned Assets  (the～)     国有资产管理局 %urd;h
D  
administrative laws and regulations                 行政法规 Y?v{V>
;*A  
adverse impact                                 不利影响，负面影响 \@B'f  
adverse opinion                                反对意见 /Os6i&;  
advisory group                                  咨询组，顾问组 'W*:9wah  
agency fee                                        代理费，代理费用 %WF]mF T_  
aggregate                                          总计，合计为…… uL{ CUt  
alternation of document and record                 变造文件和记录 ZA+w7S
3  
alternative audit procedures                      替代审计程序，备选审计程序 [9^lAhX  
amend                                              修改，修订 Y*/e;mG.  
amortisation                                      摊销 <&RpGAk%I  
analytical capacity                             分析能力 {/}%[cY
=  
analytical procedures                               分析性程序 hQ ?zc_3  
annual financial statements                        年度会计报表，年度财务报表 4w5 );x.  
appendix                                          附录，附表 ]?%S0DO*  
applicable                                         适用的 UQ#t &  
applicable laws and regulations                 适用的法规 I%:\"g"c  
application systems                                  应用系统 ?DGg.2f  
apply consistently                              一贯地执行，一贯地实施 H<9_BA?  
appropriate                                       适当的，合适的； $f?GD<}?7r  
征用，挪用 Ozg,6&3ji  
appropriate authorization                          适当的授权 |*$0~mA  
appropriateness of audit evidence                    审计证据的适当性 7epil  
approval                                    批准，核准 -v! ;  
assertion                                    (会计报表上的)认定；确认 0bG#'.-  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 hVIv->  
asset                                                 资产，财产 R} X"di  
asset restructuring                             资产重组 G =/^]E  
assignment of duties                                 职责的划分 ;ObrBN,Fu  
assistant                                     助理，助理人员 =P%?{7  
associated company                                 联属公司，联营公司 {l"(EeW6)  
association                                        联合，结合；协会，社团 FsLd&$?T&  
assumption                                       假设，假定 E#R1
 
at a given date                                         在某一特定时日 [/o BjiBA  
attestation                                         鉴证，公证 6WX?Xc]$3  
attestation service                             鉴证服务 ,N1pww?  
audit adjustment                                审计调整 !dq$qUl/  
audit areas                                        审计领域 :%_h'9Qq  
audit conclusion                                审计结论 iPdS>ee  
audit effectiveness                             审计效果 ,T*\9'Q  
audit efficiency                                  审计效率 22'Ra[  
audit engagement letter                      审计业务约定书 gBr/Y}I  
audit evidence                                          审计证据 iG#92e4  
audit fee                                    审计费 "U!Vdt2vp  
audit files                                          审计档案 g/frg(KF  
audit findings                                     审计中发现的事项 t
OX-vQ  
audit implementation stage                        审计实施阶段 _Q'f^Kj  
audit mark                                        审计标识 gO{$p q}  
audit materiality                                 审计重要性 {n&GZG"f  
audit method                                     审计方法 &NOCRabc  
audit objective                                         审计目标，审计目的 V?)YQB  
audit of financial statements                      会计报表审计，财务报表审计 P?^%i  
audit opinion                                     审计意见 osc A\r  
audit period                                      被审计期间，被审计年度 Hy5 6@jW+E  
audit plan                                          审计计划 CaV@<T  
audit planning                                    编制审计计划，制定审计计划，审计计划 ep4?;Qmho  
audit planning stage                                  审计计划阶段 a6@k*9D>  
audit procedure                                审计程序 G5%k.IRz  
audit programme                               审计程序表，具体审计计划 ;l^'g}dQ^  
audit report                                       审计报告 &@FufpPw/  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 +IMt$}7[  
audit report with a qualified opinion                 有保留意见的审计报告 fR?'HsQg  
audit report with an adverse opinion                否定意见的审计报告 j
GoQXiX  
audit report with dual dates                      双重日期审计报告 LP !d|X  
audit reporting stage                                 审计报告阶段 -/ G#ls|?  
audit responsibility                                   审计责任 K4-_a{)/  
audit results                                      审计结果 y|=KrvMHJ  
audit risk                                          审计风险 !1%Sf.`!_  
audit sampling                                          审计抽样 `6RccEm  
audit sampling techniques                         审计抽样方法，审计抽样技术 V>`9ey!U  
audit strategies                                  审计策略 k{O bm g  
audit summary                                         审计总结，审计小结 ayh235>a(  
audit team                                         审计小组 LcT;7yv  
audit test                                    审计测试 el\xMe^SY  
audit trail                                          审计轨迹 )3R5cq  
audit work                                        审计工作 Nv|0Z'M  
audit working paper                                 审计工作底稿 g6+5uvpd  
audited financial statement                        审计会计报表，已审计财务报表 @ -Y,9mM  
Auditing Guidelines (the～)                      审计规范指南 XD" 4t4~>  
auditing standards                             审计准则 OsW*@v(  
audit-oriented working paper                          (审计)业务类工作底稿 }u1h6rd `  
authorisation                                     授权 RP^vx`9h  
authorisation of transaction                       交易的授权 tt CC] Q  
availability                                         可获得性 O\ gVB!x  
B c $lZ\r"  
balance                                      余额；差额；平衡 <2fy(9y  
balance sheet                                    资产负债表 kGL3*x  
bank                                                 银行 r i)`
e  
bank account                                    银行账户，银行户头 GXk |p8  
bank statement                                 银行对账单 Jz*A!Li  
barter transaction                              易货交易，以物换物交易 _0ZU I^#  
basis of audit                                    审计依据 =Ot_P7'5gv  
basis of preparation                                (会计报表的)编制基础 Bz|/TV?X(  
book of account                               账目，账簿 OG_v[  C5  
borrowing                                         借款，贷款，借债 I0><IaFy  
branch                                              分支，分支机构，分店 M`8c|*G   
brought forward                                (账户余额等的)承上年，承上期，承上页 wCV~9JTJ!  
budget                                              预算 x6$3KDQm  
building                                      建筑物；大楼 2<@g *  
business conditions                                  业务情况，经营情况 Sx (E'?]  
business licence                               (企业等的)营业执照 m.\JO  
business relation                                业务关系 FUZuS!sJ  
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