[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 rP'%f 6  
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审计词汇英汉对照 u9|Eos i  
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ability to continue as a going concern               持续经营能力 XJPIAN~l  
acceptability                                     可接受性，可接受程度 l"E{ ?4  
acceptable level of detection risk                     检查风险的可接受水平 iB(?}SaAZ  
acceptance of engagement                       接受委托 ~EY)c~H  
accepting the engagement for the first time              首次接受委托 %;ED}X  
access to asset                                         对资产的接触 {Kr}RR*{X  
according to                                     根据，依据，依照 )L6 it  
account balance                                账户余额 P$Vh {]4i{  
account for                                       对……进行会计处理，核算；解释 APF` b  
accounting                                        会计，会计学 1Z)P.9c  
accounting advisory serve                        会计咨询服务 "lu^  
accounting firm                                 会计师事务所 J.:  
accounting information                      会计信息，会计资料 B=K<k+{6"  
accounting period                             会计期间 ;"Qq/knVL  
accounting policies                                   会计政策 zO\_^A|8H  
accounting professional bodies                 会计职业组织，会计职业团体 l<uI-RX"  
accounting records                                   会计记录 BM:p)%Pv#P  
accounting responsibility                           会计责任 zeQ~'ao<  
accounting service                             会计服务 q6$6:L,<  
accounting standards                                会计准则 1}|y^oB\-  
Accounting Standards for Business Enterprises       企业会计准则 FT~c|ep.  
accounting system                             会计系统 9ThsR&h3  
accounting treatment                                会计处理 yW1N&$n  
accuracy                                    准确性，精确性 9 c9$
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additional audit procedures                      追加审计程序 u`N rg<  
addressee                                         收件人，收信人 5)S;R,  
Administration of State-owned Assets  (the～)     国有资产管理局 flqr["czwK  
administrative laws and regulations                 行政法规 D9NRM;v  
adverse impact                                 不利影响，负面影响 9NVtvBA  
adverse opinion                                反对意见 89D`!`Ah]  
advisory group                                  咨询组，顾问组 X%-hTl  
agency fee                                        代理费，代理费用 sq#C|v/  
aggregate                                          总计，合计为…… j -o  
alternation of document and record                 变造文件和记录 ~h8k4eM  
alternative audit procedures                      替代审计程序，备选审计程序 /_cpS
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amend                                              修改，修订  .aa7*e  
amortisation                                      摊销 jWxa [>  
analytical capacity                             分析能力 [= E =H*j  
analytical procedures                               分析性程序 Et* LbU  
annual financial statements                        年度会计报表，年度财务报表 E#m^.B-}  
appendix                                          附录，附表 8M!9gvcaO  
applicable                                         适用的 b_{+OqI  
applicable laws and regulations                 适用的法规 st"@kHQ3  
application systems                                  应用系统 XU}i<5  
apply consistently                              一贯地执行，一贯地实施 
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appropriate                                       适当的，合适的； Om:Gun\%  
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appropriate authorization                          适当的授权 wd|^m%  
appropriateness of audit evidence                    审计证据的适当性 #oEtLb@O  
approval                                    批准，核准 p +JOUW  
assertion                                    (会计报表上的)认定；确认 ?UflK  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 ;MYK TE>m  
asset                                                 资产，财产 gf9,/m  
asset restructuring                             资产重组 %`G
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assignment of duties                                 职责的划分 5C`Vno~v  
assistant                                     助理，助理人员 :+_H
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associated company                                 联属公司，联营公司 -6F\=  
association                                        联合，结合；协会，社团 `ZC -lAY  
assumption                                       假设，假定 JK^%V\m  
at a given date                                         在某一特定时日 L~|_)4  
attestation                                         鉴证，公证 [C 7X#|  
attestation service                             鉴证服务 "0G)S'  
audit adjustment                                审计调整 E?K(MT&@  
audit areas                                        审计领域 K~UT@,CS60  
audit conclusion                                审计结论 7[kDc-  
audit effectiveness                             审计效果 
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audit efficiency                                  审计效率 'SG<F,[3  
audit engagement letter                      审计业务约定书 Us&~d"n  
audit evidence                                          审计证据 GF<SQHL,  
audit fee                                    审计费 =}0>S3a.7  
audit files                                          审计档案 {|zQ .sA  
audit findings                                     审计中发现的事项 m7>)p]]  
audit implementation stage                        审计实施阶段 Gqa r5  
audit mark                                        审计标识 9 WoTo ,q  
audit materiality                                 审计重要性 **9[e[(X  
audit method                                     审计方法 [F *hjGLc}  
audit objective                                         审计目标，审计目的 W-RshZ\  
audit of financial statements                      会计报表审计，财务报表审计 ]a~gnz&1  
audit opinion                                     审计意见 "[L+LPET  
audit period                                      被审计期间，被审计年度 3=L5Y/  
audit plan                                          审计计划 zBrqh9%8e  
audit planning                                    编制审计计划，制定审计计划，审计计划 bb/A}< zD  
audit planning stage                                  审计计划阶段 MGKSaP;x  
audit procedure                                审计程序 C0e oV}  
audit programme                               审计程序表，具体审计计划 XH
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audit report                                       审计报告 ug`Jn&x!  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 ~|wh/]{b9  
audit report with a qualified opinion                 有保留意见的审计报告 kf",/?s2Z  
audit report with an adverse opinion                否定意见的审计报告 gWj
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audit report with dual dates                      双重日期审计报告 _ =O;Lz$x  
audit reporting stage                                 审计报告阶段 JHVesX  
audit responsibility                                   审计责任 l=&Va+K  
audit results                                      审计结果
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audit risk                                          审计风险 );z/ @Q  
audit sampling                                          审计抽样 /Q9iO&Vu  
audit sampling techniques                         审计抽样方法，审计抽样技术 LCpS}L;  
audit strategies                                  审计策略 XlxB%  
audit summary                                         审计总结，审计小结 V
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audit team                                         审计小组 ?0+J"FH# W  
audit test                                    审计测试 6k\8ulHw  
audit trail                                          审计轨迹 /(ArA=#  
audit work                                        审计工作 6x_D0j%^]  
audit working paper                                 审计工作底稿 -S}^b6WL  
audited financial statement                        审计会计报表，已审计财务报表 o:/ymeG  
Auditing Guidelines (the～)                      审计规范指南 \G]vTK3  
auditing standards                             审计准则 6$$ku  
audit-oriented working paper                          (审计)业务类工作底稿 z"@UNypc,  
authorisation                                     授权 ,?!4P+ob  
authorisation of transaction                       交易的授权 O#D N3yu?  
availability                                         可获得性 +@C|u'  
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balance                                      余额；差额；平衡 (>x_fDv  
balance sheet                                    资产负债表 !RdubM  
bank                                                 银行 ^ 5gB?V,  
bank account                                    银行账户，银行户头 Nj4^G ~_  
bank statement                                 银行对账单 e#uF?v]O
 
barter transaction                              易货交易，以物换物交易 dr7ry"5Zq  
basis of audit                                    审计依据 Q(YQ$i"S  
basis of preparation                                (会计报表的)编制基础 _"";SqVB  
book of account                               账目，账簿 e~BUAz  
borrowing                                         借款，贷款，借债 4ze4{a^  
branch                                              分支，分支机构，分店 =dI2j@}c  
brought forward                                (账户余额等的)承上年，承上期，承上页 v4x1=E  
budget                                              预算 SE!0f&  
building                                      建筑物；大楼 baM@HpMhM  
business conditions                                  业务情况，经营情况 1:iT#~n  
business licence                               (企业等的)营业执照 o4pe>hn  
business relation                                业务关系 pSJc.j  
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