[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{@O%fv=  
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审计词汇英汉对照 #8$?# dT  
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ability to continue as a going concern               持续经营能力 7- B.<$uC  
acceptability                                     可接受性，可接受程度 ^QK`z@B  
acceptable level of detection risk                     检查风险的可接受水平 -t`kb*O3`  
acceptance of engagement                       接受委托 _jWs(OmJ  
accepting the engagement for the first time              首次接受委托 k[6J;/  
access to asset                                         对资产的接触 H4$qM_N  
according to                                     根据，依据，依照 2M %j-yG"  
account balance                                账户余额 uYJS=NGNA  
account for                                       对……进行会计处理，核算；解释 @CprC]X  
accounting                                        会计，会计学 _y@28t  
accounting advisory serve                        会计咨询服务 |2
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accounting firm                                 会计师事务所 --yF%tRMP  
accounting information                      会计信息，会计资料 ] a $6QS  
accounting period                             会计期间 r$7.  
accounting policies                                   会计政策 =|3BkmO  
accounting professional bodies                 会计职业组织，会计职业团体 )M0YX?5AR  
accounting records                                   会计记录 v 6~9)\!j  
accounting responsibility                           会计责任 qBA)5Sv\V  
accounting service                             会计服务 Y },E3<  
accounting standards                                会计准则 [FFr}\}bY  
Accounting Standards for Business Enterprises       企业会计准则 ,OE&e*1  
accounting system                             会计系统 (q)}`1d'  
accounting treatment                                会计处理 P/%7kD@5;  
accuracy                                    准确性，精确性 i8iT}^  
additional audit procedures                      追加审计程序 z0"t]4s  
addressee                                         收件人，收信人 X! d-"[  
Administration of State-owned Assets  (the～)     国有资产管理局 Sj+H{xJi  
administrative laws and regulations                 行政法规 TI>5g(:3\  
adverse impact                                 不利影响，负面影响 Q(|@&83].  
adverse opinion                                反对意见 s~M4.06P  
advisory group                                  咨询组，顾问组 .OPknC  
agency fee                                        代理费，代理费用 VB |?S|<  
aggregate                                          总计，合计为…… TxrW69FV7  
alternation of document and record                 变造文件和记录 &@~K8*tmK  
alternative audit procedures                      替代审计程序，备选审计程序 ah>c)1DA*H  
amend                                              修改，修订 rQ*+ <`R}  
amortisation                                      摊销  -hd
 
analytical capacity                             分析能力 g~lv/.CnA+  
analytical procedures                               分析性程序 0'^M}&zCi  
annual financial statements                        年度会计报表，年度财务报表 Y
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appendix                                          附录，附表 l6M?[  
applicable                                         适用的
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applicable laws and regulations                 适用的法规 7)?C+=,0  
application systems                                  应用系统 {X !vb  
apply consistently                              一贯地执行，一贯地实施 _@5Xmr  
appropriate                                       适当的，合适的； LdUz;sb  
征用，挪用 26V6Y2X  
appropriate authorization                          适当的授权 l*CulVX  
appropriateness of audit evidence                    审计证据的适当性 |J$A%27  
approval                                    批准，核准 pF;. nt)  
assertion                                    (会计报表上的)认定；确认 .K C* (}-  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 _i=*0Q  
asset                                                 资产，财产 Gp9 <LB\,  
asset restructuring                             资产重组 L]Tj]u)  
assignment of duties                                 职责的划分 $^x=i;>aK.  
assistant                                     助理，助理人员 `M@ESA(e  
associated company                                 联属公司，联营公司 X3:1KDVsV  
association                                        联合，结合；协会，社团 35h|?eN_m!  
assumption                                       假设，假定 ,!= sGUQ)  
at a given date                                         在某一特定时日 "x
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attestation                                         鉴证，公证 ak7%  
attestation service                             鉴证服务 >d 5-if  
audit adjustment                                审计调整 SKG U)Rn;  
audit areas                                        审计领域 kQ\GVI11?  
audit conclusion                                审计结论 Yy~x`P'g!  
audit effectiveness                             审计效果 '}cSBbl&/n  
audit efficiency                                  审计效率 ZflB<cI  
audit engagement letter                      审计业务约定书 . Xlo-gHk  
audit evidence                                          审计证据 rwWOhD)RU  
audit fee                                    审计费 )nd^@G^  
audit files                                          审计档案 #X(2  
audit findings                                     审计中发现的事项 v
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audit implementation stage                        审计实施阶段 u#6s^ )W  
audit mark                                        审计标识 "&_+!TBg,  
audit materiality                                 审计重要性 1wgL^Qz@  
audit method                                     审计方法 f6r!3y  
audit objective                                         审计目标，审计目的 V_i&@< J  
audit of financial statements                      会计报表审计，财务报表审计 Tzd#!Lvm:,  
audit opinion                                     审计意见 *`a$6F7m
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audit period                                      被审计期间，被审计年度 Z~:)hwF  
audit plan                                          审计计划 xM())Z|2  
audit planning                                    编制审计计划，制定审计计划，审计计划 [REH*_  
audit planning stage                                  审计计划阶段 L7ae6#5.  
audit procedure                                审计程序 9O g  
audit programme                               审计程序表，具体审计计划 JMAdsg/  
audit report                                       审计报告 RHsVG &<j  
audit report with a disclaimer of opinion           拒绝表示意见审计报告
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audit report with a qualified opinion                 有保留意见的审计报告 fR1LVLU  
audit report with an adverse opinion                否定意见的审计报告 <?41-p-;  
audit report with dual dates                      双重日期审计报告 lz^Vi!|p  
audit reporting stage                                 审计报告阶段 4KH'S'eR  
audit responsibility                                   审计责任 EH".ki=e  
audit results                                      审计结果 :ok.[q  
audit risk                                          审计风险 S{llpp{E  
audit sampling                                          审计抽样 =8_b&4.:&  
audit sampling techniques                         审计抽样方法，审计抽样技术 8P]nO+  
audit strategies                                  审计策略 &D<6Go/)_*  
audit summary                                         审计总结，审计小结 (-ELxshd  
audit team                                         审计小组 y,?=,x}o#  
audit test                                    审计测试 8kKL=  
audit trail                                          审计轨迹 2K4Xu9-i:b  
audit work                                        审计工作 =2q#- ,t  
audit working paper                                 审计工作底稿 B9l~Y/3|  
audited financial statement                        审计会计报表，已审计财务报表 SY95s  
Auditing Guidelines (the～)                      审计规范指南 4{>r_^8  
auditing standards                             审计准则 ,RV>
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audit-oriented working paper                          (审计)业务类工作底稿 !S~)U{SSK  
authorisation                                     授权 u.E>d9  
authorisation of transaction                       交易的授权 #-%D(=&I  
availability                                         可获得性 cO:lpsKYQ  
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balance                                      余额；差额；平衡 @de  ZZ  
balance sheet                                    资产负债表 27}:f?2hbJ  
bank                                                 银行 ESviWCh0Fl  
bank account                                    银行账户，银行户头 IFW(nB(  
bank statement                                 银行对账单 Dx\~#$S!=  
barter transaction                              易货交易，以物换物交易 U_jW5mgsG  
basis of audit                                    审计依据 *BxU5)O  
basis of preparation                                (会计报表的)编制基础 *vQ 6LF;y  
book of account                               账目，账簿 Qfp4}a=  
borrowing                                         借款，贷款，借债 'oz$uvX  
branch                                              分支，分支机构，分店 J"#6m&R_q  
brought forward                                (账户余额等的)承上年，承上期，承上页 <j,I@%  
budget                                              预算 #
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building                                      建筑物；大楼 -8)C6"V{  
business conditions                                  业务情况，经营情况 L@RnLaoQ  
business licence                               (企业等的)营业执照 >07i"a  
business relation                                业务关系 h0-.9ym  
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