[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 K3uG2g(>2  
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审计词汇英汉对照 n?\ nn3  
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ability to continue as a going concern               持续经营能力 id<:p*  
acceptability                                     可接受性，可接受程度 +X`V|E,no  
acceptable level of detection risk                     检查风险的可接受水平 ANIz,LS  
acceptance of engagement                       接受委托 9!9Z~/*m  
accepting the engagement for the first time              首次接受委托 ihh4pD27g  
access to asset                                         对资产的接触 w{~+EolK  
according to                                     根据，依据，依照 6C>_a*w  
account balance                                账户余额 {mWui9 %M  
account for                                       对……进行会计处理，核算；解释 %p^.\ch9  
accounting                                        会计，会计学 Q%/<ZC.Mz6  
accounting advisory serve                        会计咨询服务 I/VxZ8
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accounting firm                                 会计师事务所 6Ao%>;e*  
accounting information                      会计信息，会计资料 ,*4p?|A  
accounting period                             会计期间 {7!UQrm<  
accounting policies                                   会计政策 a
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accounting professional bodies                 会计职业组织，会计职业团体 I$Qs;- (  
accounting records                                   会计记录 gH2,\z`[4  
accounting responsibility                           会计责任 48|s$K^  
accounting service                             会计服务 AC O)Dt(Y  
accounting standards                                会计准则 BR'I +lQ  
Accounting Standards for Business Enterprises       企业会计准则 i{!
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accounting system                             会计系统 ^mAYBOE  
accounting treatment                                会计处理 ve ~05mg  
accuracy                                    准确性，精确性 RH}A  
additional audit procedures                      追加审计程序 IchCACK  
addressee                                         收件人，收信人 ELh8ltLY  
Administration of State-owned Assets  (the～)     国有资产管理局 HL/bS/KX  
administrative laws and regulations                 行政法规 vA$o~?a]/  
adverse impact                                 不利影响，负面影响 +\li*G]:J  
adverse opinion                                反对意见 7iHK_\tn  
advisory group                                  咨询组，顾问组 =n^!VXaL]]  
agency fee                                        代理费，代理费用 MYBx&]!\  
aggregate                                          总计，合计为…… QKN<+,h!z>  
alternation of document and record                 变造文件和记录 2=?tJ2E  
alternative audit procedures                      替代审计程序，备选审计程序 b 
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amend                                              修改，修订  tv XW  
amortisation                                      摊销 Lokl2o`  
analytical capacity                             分析能力 /h v4x9  
analytical procedures                               分析性程序
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annual financial statements                        年度会计报表，年度财务报表 c}3W:}lW  
appendix                                          附录，附表 *. 3N=EO  
applicable                                         适用的
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applicable laws and regulations                 适用的法规 "x@=
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application systems                                  应用系统 |uW:r17  
apply consistently                              一贯地执行，一贯地实施 [1Ydo`  
appropriate                                       适当的，合适的； h^ -.]Y  
征用，挪用 !6Sd(2  
appropriate authorization                          适当的授权 %>gW9}kB  
appropriateness of audit evidence                    审计证据的适当性 j)t+jcMUI  
approval                                    批准，核准 {0! ~C=P  
assertion                                    (会计报表上的)认定；确认
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assessed level of control risk                           对控制风险的评估，控制风险的评估水平 6#j$GH *  
asset                                                 资产，财产 d:G]1k;z  
asset restructuring                             资产重组 R<i38/ ~G  
assignment of duties                                 职责的划分 q1E:l!2al  
assistant                                     助理，助理人员 H _Va"yTO6  
associated company                                 联属公司，联营公司 E;21?`x5  
association                                        联合，结合；协会，社团 G/%iu;7ZCb  
assumption                                       假设，假定 A:<;M@q!  
at a given date                                         在某一特定时日 rF\"w0J_  
attestation                                         鉴证，公证 SWp1|.=Sm  
attestation service                             鉴证服务 IrMl:+t\  
audit adjustment                                审计调整 kE TT4U  
audit areas                                        审计领域 #YDr%>
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audit conclusion                                审计结论 *m%]zj0bo  
audit effectiveness                             审计效果 \c[IbL07  
audit efficiency                                  审计效率 -@>BHC  
audit engagement letter                      审计业务约定书 9w9jpe#  
audit evidence                                          审计证据 ~[k%oA%W  
audit fee                                    审计费 gX{
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audit files                                          审计档案
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audit findings                                     审计中发现的事项 :';L/x>  
audit implementation stage                        审计实施阶段 [FUjnI  
audit mark                                        审计标识 l"n{.aL  
audit materiality                                 审计重要性 c*d9'}E  
audit method                                     审计方法 iYnEwAoN;  
audit objective                                         审计目标，审计目的 1b8p~-LsU  
audit of financial statements                      会计报表审计，财务报表审计 m\/ Tj0e  
audit opinion                                     审计意见 #d{=\

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audit period                                      被审计期间，被审计年度 Pmi#TW3X  
audit plan                                          审计计划 Knhp*V?  
audit planning                                    编制审计计划，制定审计计划，审计计划 iR$<$P5  
audit planning stage                                  审计计划阶段 b;|55Y  
audit procedure                                审计程序 -T6 (hT\  
audit programme                               审计程序表，具体审计计划 ?S ?2 0  
audit report                                       审计报告 bVmAtm[  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 \:> Wpqw  
audit report with a qualified opinion                 有保留意见的审计报告 I ];M7  
audit report with an adverse opinion                否定意见的审计报告 5>J=YLq  
audit report with dual dates                      双重日期审计报告 .oEmU+  
audit reporting stage                                 审计报告阶段 Nr2C@FU:0  
audit responsibility                                   审计责任 Gu=STb  
audit results                                      审计结果 q P ;A}C  
audit risk                                          审计风险 J/7R\;q`~o  
audit sampling                                          审计抽样 ~lEVXea!  
audit sampling techniques                         审计抽样方法，审计抽样技术 +.RKi!  
audit strategies                                  审计策略 BQ^H? jo  
audit summary                                         审计总结，审计小结 TwyM\9 l7  
audit team                                         审计小组 U $Qv>7  
audit test                                    审计测试 IPuA#C  
audit trail                                          审计轨迹 T^Ab!O  
audit work                                        审计工作 ,mPnQ?  
audit working paper                                 审计工作底稿 4E44Hzs  
audited financial statement                        审计会计报表，已审计财务报表 ?}Z1(it0  
Auditing Guidelines (the～)                      审计规范指南 iAY!oZR(WT  
auditing standards                             审计准则 K; FW  
audit-oriented working paper                          (审计)业务类工作底稿 j
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authorisation                                     授权 [6jbg
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authorisation of transaction                       交易的授权 =O|c-k,f@  
availability                                         可获得性 ,_!6U  
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balance                                      余额；差额；平衡 L]a`"CH:a$  
balance sheet                                    资产负债表 Li 2Zndp  
bank                                                 银行  M(|  
bank account                                    银行账户，银行户头 sqx`">R  
bank statement                                 银行对账单 2?Ye*-  
barter transaction                              易货交易，以物换物交易 Bs`$i ;&  
basis of audit                                    审计依据 >Ps7I  
basis of preparation                                (会计报表的)编制基础 %}2@rLP  
book of account                               账目，账簿 bIt=v)%$  
borrowing                                         借款，贷款，借债 OPpjuIRv  
branch                                              分支，分支机构，分店 IB.yU,v  
brought forward                                (账户余额等的)承上年，承上期，承上页 =1dI>M>tm  
budget                                              预算 G;gJNK"e  
building                                      建筑物；大楼 x0a.!  
business conditions                                  业务情况，经营情况 r%Rs0)$yj  
business licence                               (企业等的)营业执照 _eLWQ|6Fx  
business relation                                业务关系 mq/zTm  
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